For grants in fiscal year 2026 to support planning and implementation activities in cities, towns, regional school districts or educational collaboratives to expand pre--kindergarten or preschool opportunities on a voluntary basis to children who will be eligible for kindergarten by September 2027; provided, that planning and implementation grants may be awarded through a competitive process established by the department of early education and care utilizing the Massachusetts Preschool Expansion Grant public--private partnership model; provided further, that preference in awarding grants shall be given to districts serving high percentages of high--needs students; provided further, that additional preference in awarding planning grants may be given to districts to update strategic expansion plans completed in prior fiscal years; provided further, that additional preference in awarding implementation grants shall be given to districts that have completed strategic planning efforts that support expanding access to high--quality preschool through the Commonwealth Preschool Partnership Initiative; provided further, that not later than March 16, 2026, the department shall submit a report to the joint committee on education and the house and senate committees on ways and means on the status of planning and implementation activities supported through this item and item 1596--2412, which shall include, but not be limited to, the: (i) districts that submitted applications for grant funding; (ii) recipients of grant funding; (iii) anticipated number of children served by recipients; (iv) size of awarded grants by recipient; and (v) recipients' workforce development efforts; provided further, that funds from this item may be used to provide administrative support to grantees, including technical assistance and program evaluation; provided further, that, notwithstanding any general or special law to the contrary, funds distributed from this item shall be deposited with the treasurer of the city, town, regional school district or educational collaborative and held in a separate account and shall be expended by the school committee of such city, town, regional school district or educational collaborative without further appropriation; and provided further, that funds may be expended for programs or activities during the summer months