House 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 additional support services for students and instructional staff. It also clarifies that aggregate current expenditures will not include costs related to adult and community education, facilities acquisition, or other non-operational expenses.

The bill specifies that the State Department of Education must report both the aggregate per-pupil expenditure and the breakdown of each expenditure category when publishing this information. The effective date for the changes is set for July 1, 2025, and an emergency clause is included to ensure the act takes effect immediately upon passage and approval.