The bill aims to allocate COVID-19 relief funding specifically for high-quality tutoring and rigorous extended learning programs to address learning loss experienced during the pandemic. It acknowledges that a significant portion of the relief funding was initially used for COVID-19 prevention, but emphasizes the need for targeted spending on educational recovery. The legislation mandates that the Office of the Superintendent of Public Instruction administer grants focused on these two effective methods, particularly for students with the greatest learning recovery needs. Additionally, it establishes a state matching grant program to incentivize school districts to utilize their remaining funds for these purposes.

Key definitions are provided for "high quality tutoring" and "rigorous extended learning programs," outlining the necessary components for effective implementation. The bill stipulates that the state matching funds will cover 50% of the amount schools spend on these programs, with priority given to those with the lowest student performance levels. The provisions of the bill, including the grant program and definitions, are set to expire on December 31, 2024.