The bill amends RCW 28A.150.260 to improve the allocation of state funding for school districts, specifically for the minimum instructional program of basic education. It establishes a formula for distributing these funds, clarifying that they are intended for allocation purposes only and do not dictate specific instructional methods or staff ratios. The legislation mandates transparency by requiring the superintendent of public instruction to report per-pupil allocations for various educational programs on a user-friendly website, which school districts must link to on their own sites. Additionally, it sets minimum allocations for materials, supplies, and operating costs, including a base amount of $1,614.28 per full-time equivalent student, adjusted annually for inflation starting in the 2026-27 school year, and a minimum of $214.84 for students in grades nine through 12.

The bill also outlines funding for supplemental instruction and services for students in qualifying schools, particularly those who are economically disadvantaged or face language barriers. It specifies minimum allocations to ensure a certain number of hours of extra instruction per week, with class sizes capped at 15 students per teacher. The definition of qualifying schools is expanded to include those participating in the USDA's community eligibility provision. Furthermore, the bill mandates that allocations for transitional bilingual instruction and programs for highly capable students be based on specific enrollment metrics. It includes provisions for biennial reviews of the funding distribution formula and establishes that the act will take effect on September 1, 2025.