(a) The board of education of any school district, pursuant to a policy developed and adopted by the board, may provide for the purchase of textbooks from the school district by pupils of accredited nonpublic schools in the district upon payment by such pupils of the amount of the cost of the textbooks to the district.

(b) Moneys received by a board of education under this section for the purchase of textbooks by pupils of accredited nonpublic schools in the district shall be deposited in the revolving fund established by the board for the purpose of purchasing textbooks under the provisions of article 33 of chapter 72 of [the] Kansas Statutes Annotated, and the board may expend moneys from such revolving fund for the purpose of purchasing the textbooks.