This bill amends RCW 28A.150.260 and creates a related new section to change how the state allocates and reports basic education and materials, supplies, and operating (MSOC) funding to common school districts. It updates the distribution formula process (the governor must and the superintendent may recommend a formula to the legislature), clarifies that prototypical schools are illustrative not prescriptive, requires the superintendent to post per‑pupil allocations online and districts to link to that report, and assigns rulemaking and data‑collection duties to the superintendent for K–3 funding adjustments and limits on certain support staff. The omnibus operating appropriations act must report statewide average per‑pupil allocations, specify certain class size standards for high‑poverty and AP/IB courses, and provide FTE‑based amounts for some CTE courses. The bill changes MSOC minimum allocations and reporting but the exact dollar structure is unclear from the provided text. One excerpt states a minimum MSOC allocation of $1,614.28 per FTE student and an additional $214.84 per FTE for grades 9–12, both to be adjusted annually for inflation beginning 2026–27. Another excerpt states beginning 2026–27 each district shall receive a minimum allocation of $100 per FTE (inflation‑adjusted), with a $100,000 minimum total floor for small districts, and references additional MSOC increases of $35.27 per FTE and $4.69 per FTE (grades 9–12). The bill requires districts to annually report MSOC expenditures to OSPI in disaggregated categories, prohibits using certain small‑district adjustments in specified statutory calculations, defines “inflation” as the BEA implicit price deflator, and limits some CTE and program allocations to approved courses or specified uses. It also sets program allocation intentions (Learning Assistance, transitional bilingual, exited students, and highly capable) expressed as statewide average extra instruction hours per week with a class size assumption of 15 students per teacher, and provides for excess‑cost enhancements for students with disabilities. Affected entities include the governor, the superintendent and OSPI, the Legislature and omnibus appropriations act, common school districts, OFM (monthly review of reported FTEs), and various student program groups referenced in the statute. Key dates in the excerpts are bill prefiled December 15, 2025; read first time January 12, 2026; and multiple provisions beginning in the 2026–27 school year. Important portions of the statutory text and subsection cross‑references are missing or cut off in the provided material (including some subsection specifics, the new section text, and the staff allocation table formatting), so the exact allocation amounts and some structural details cannot be confirmed from these excerpts alone.

If enacted, the bill will increase and clarify state money for school materials, supplies, and operating costs by creating specific per-student allocations (including sizable per-FTE amounts and an explicit $100-per-FTE minimum starting 2026–27 with a $100,000 small-district floor) that are adjusted annually for inflation, and by adding some narrowly restricted per-FTE increases for high school. School districts will get more targeted funding for supplies and specified programs (CTE, learning assistance, bilingual, highly capable, and student support staff), but they must also begin annual, detailed reporting of those expenditures to OSPI and post links to OSPI’s per-pupil allocation report on their websites; OSPI and the governor will have new rulemaking, reporting, and review duties and OFM will review reported FTEs monthly. The people most affected are school districts (especially small districts that get the minimum floor), OSPI (more reporting and rulemaking work), and students served by the named programs who are likely to see more funded resources. Districts will likely receive more predictable MSO revenue but incur new administrative costs and limited local flexibility where the bill earmarks certain dollar amounts for specific uses. The provided excerpts are incomplete and show overlapping per-FTE figures and missing subsections, so some implementation details and how the multiple per-student amounts interact remain unclear.