This bill mandates that starting with the 2025-2026 school year, each school district in Oklahoma must allocate at least sixty percent (60%) of its annual budget to instructional expenditures. If a district fails to meet this requirement, it is required to increase its instructional spending by a minimum of two percent (2%) each year until compliance is achieved. Should a district continue to fall short for four consecutive years, it will receive a written warning from the State Department of Education, which must also be posted on the district's website.

Furthermore, if a district does not comply with the spending increase after receiving the warning, it will be required to permanently increase teacher compensation by two percent (2%) for each year of non-compliance. The bill also defines key terms such as "annual budget" and "instructional expenditures" to clarify the requirements. The act is set to take effect on July 1, 2025, and includes an emergency clause for immediate implementation upon passage.