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 support services for students and instructional staff. Additionally, it reorganizes the numbering of the expenditure categories and clarifies that aggregate current expenditures do not include costs related to adult education, facilities acquisition, or 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 information on each category of expenditure as outlined in the amended section. The act is set to take effect on July 1, 2025, and includes an emergency clause to ensure its immediate implementation upon passage and approval.