The bill amends existing law (RCW 28A.150.260 and 2025 c 334 s 1) to revise the state basic education funding distribution formula and related definitions, allocations, and reporting requirements. It specifies prototypical school sizes (high school 600 FTE, middle 432 FTE, elementary 400 FTE), minimum class-size assumptions for grades K–12 and laboratory science, career and technical education class-size standards, detailed staffing allocation formulas for schooland district-level positions, and minimum per‑pupil materials, supplies, and operating (MSOC) allocations with an inflation adjustment beginning 2026–27. The amendment requires the governor and the superintendent to recommend a distribution formula, directs OSPI to publish per‑pupil allocations on its website (and for districts to link to that report), and authorizes OSPI rulemaking on implementation details such as K–3 funding tied to demonstrated class sizes and prioritization of certain staff credentials. The bill makes several procedural and reporting changes: it requires biennial review of the distribution formula by the governor and superintendent (subject to legislative approval), monthly OFM review of reported FTE students, and legislative committee approval before changing OSPI’s FTE definition. It creates reporting duties for districts to provide disaggregated MSOC expenditures to OSPI beginning in 2026–27 and lists nonclassroom expenditure categories that OSPI must report and may expand. It also sets temporary rules for Learning Assistance Program allocations for 2024–25 and 2025–26 related to districts providing meals and the USDA community eligibility provision, specifies minimum service-hour and class-size assumptions for LAP, transitional bilingual instruction, and exited TBI students, and ties enhancements for students with disabilities to existing excess‑cost provisions. This is an amendment to funding and administrative law (not a criminal or penalty change); its changes are funding formulas, staffing and expenditure allocation rules, reporting requirements, and procedural review and rulemaking authorities. Some numeric staffing allocation values and the full list of MSOC expenditure reporting categories are unclear in the provided text, and the chunked material ends mid-sentence, so the summary does not include provisions that may appear later in the amended section.

If enacted, the bill changes how Washington funds basic education by tying more of the allocation to defined “prototypical” school sizes and specific class-size assumptions, by setting explicit per-student amounts for materials and supplies (with inflation adjustments starting 2026–27 and small portions of those amounts restricted to address rising costs), and by spelling out timeand class-size expectations for Learning Assistance, transitional bilingual, highly capable, and career and technical education programs. The Office of the Superintendent of Public Instruction (OSPI) must publish per-pupil allocation figures online, create rules to implement proportional K–3 class-size funding and prioritize certain support staff credentials, require districts to use some new staff funding in 2024–25 to increase staffing or prevent layoffs/increase paraeducator and support staff pay and then report how that money was used, and districts must link to OSPI’s report and begin detailed reporting of materials/supplies expenditures in 2026–27. The groups most affected are OSPI (new reporting and rulemaking duties), all school districts (changes in how money is calculated, new reporting and linking requirements, and possible shifts in what programs or staff are funded), schools that generated high-poverty or LAP funding (required to receive the extra allocations), and specific staff categories (paraeducators, nurses, counselors, social workers, safety staff) whose staffing and pay are targeted by the new rules. Costs and options for districts may change as allocations are adjusted to actual student FTEs, demonstrated staff ratios, and prototypical school models, and districts will face added compliance and reporting responsibilities; some implementation details and several numeric staffing allocations are unclear or incomplete in the provided text, so the exact dollar and staffing impacts for every district cannot be determined from these excerpts alone.