Bill No. 2287 amends the definition of "per-pupil expenditure" in Oklahoma's education law to provide a more comprehensive understanding of the costs associated with educating students. The bill expands the definition to include various categories of expenditures, such as instruction provided by school district instructional staff, academic instruction through career and technology education programs, concurrent classes that meet high school graduation requirements, and support services for students and instructional staff. Additionally, it clarifies that aggregate current expenditures will not include costs related to adult and community education, facilities acquisition, construction services, debt services, and other non-operational expenses.

The bill also mandates that when the State Department of Education reports or publishes per-pupil expenditures, it must include detailed breakdowns of each expenditure category as outlined in the amended section. The effective date for this legislation is set for July 1, 2025, and it includes an emergency clause to ensure immediate implementation upon passage and approval.