Requires the superintendent of public instruction, within existing resources, to develop a program of instruction for firearms accident prevention for students in kindergarten through grade twelve.

Provides that, beginning with the 2008-09 school year, all common school districts may adopt the firearms accident prevention program developed by the superintendent of public instruction under this act to instruct students in kindergarten and through grade twelve in the content area addressed by the curriculum.

Authorizes a school district to excuse a student from instruction regarding firearms accident prevention if the student's parent or guardian provides the district, the student's teacher, or the administrator of the student's school with written notice that the parent or guardian wants the student to be excused from the instruction provided under this act. If a student is excused from participating in the instruction, the student shall not be academically penalized.