It's considered as a variation of で that indicates the location of action (cf. 体育の授業で縄跳びをする, 野球の練習でキャッチボールをする).
は is just the topicalization of で. In fact, では works perfectly fine.
Why do you think が is appropriate there?
Hi.
If you wrote
日本語の宿題が何をしなければいけませんか?
Will translate as "What does the Japanese homework need to do?"
I'll lay some examples.
人が通ります A person is passing
橋が落ちます The bridge is falling
船が出ます The ship is sailing off
手が痛い My hand hurts
紐がゆるい The string is loose
空が青い The sky is blue
靴が臭い The shoes stinks
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