This bill mandates that each school district in New Jersey submit an annual interscholastic athletic opportunity report to the Commissioner of Education by October 15. The report must detail the athletic opportunities available to male and female students in middle and high schools, including enrollment numbers by gender, team listings, student athlete counts, financial contributions from external sources, school district expenditures, and coaching staff information. Additionally, the report must be posted on the school district's website by November 1.

The Commissioner of Education is tasked with developing a reporting form for the school districts and is required to post all submitted reports on the Department of Education's website. Furthermore, the Commissioner must compile a summary report by January 15 each year that analyzes the data from the interscholastic athletic opportunity reports, focusing on gender disparities. This summary will be sent to the Governor, Lieutenant Governor, and the Legislature. The bill is set to take effect immediately upon passage.