The bill amends RCW 28A.150.260 to improve the allocation of state funding for school districts, ensuring they can provide a minimum instructional program of basic education. It establishes a distribution formula for basic education instructional allocations, which will be recommended to the legislature by the governor and the superintendent of public instruction. The bill enhances transparency by requiring the superintendent to report per-pupil allocations for various educational programs and mandates that school districts link to this report on their websites. It also outlines minimum staffing and non-staff costs for prototypical schools, which will be based on actual student enrollment rather than fixed configurations.

Key changes include a minimum allocation of $1,723.42 per full-time equivalent student for materials, supplies, and operating costs, adjusted annually for inflation starting in fiscal year 2026, and a minimum allocation of $229.37 for each full-time equivalent student in grades 9-12. The bill also mandates reporting of expenditures by school districts to ensure appropriate use of increased funding. Additionally, it addresses funding for supplemental instruction in high-poverty schools, requiring a minimum allocation for extra instruction hours and establishing criteria for schools providing meals at no charge. The bill further includes provisions for students whose primary language is not English and mandates biennial reviews of the funding distribution formula, emphasizing accurate reporting of student eligibility for free and reduced-price meals.