This bill amends RCW 28A.150.260 and adds a new section to chapter 28A.150 RCW to establish and change how the state distributes basic education instructional funding to common school districts. It prescribes a prototypical school-based distribution formula (defining prototypical high, middle, and elementary school sizes), minimum class sizes for staffing allocations, detailed minimum staffing units per prototypical school for many positions (principals, teacher-librarians, paraeducators, nurses, counselors, etc.), and specific per‑FTE minimum allocations for materials, supplies, and operating costs (with dollar amounts and an inflation adjustment beginning 2026–27). The bill also requires the governor and the superintendent of public instruction to recommend a distribution formula, directs OSPI to publish district per‑pupil allocations online and requires districts to link to that report, and directs the omnibus operating appropriations act to report statewide average per‑pupil allocations. The changes are primarily procedural and fiscal: they modify existing law about basic education funding and create new allocation, reporting, and rulemaking duties. The bill limits K–3 funding to the extent of districts’ demonstrated actual K–3 class sizes (OSPI to adopt rules), requires OSPI to limit and prioritize allocations for physical, social, and emotional support staff and to require districts to use certain increased funding to support staffing or prevent layoffs in 2024–25, and specifies CTE course approval and enrollment bases for CTE funding. It requires districts to report detailed expenditure categories and to begin reporting utilities and insurance expenditures in October, February, and May beginning 2026–27, directs OSPI to develop a regression/actuarial methodology and begin allocating utilities and insurance funds in 2028–29, mandates OSPI rulemaking for implementation and timelines, and directs OFM to review OSPI FTE reporting monthly. Section 1 of the act is stated to take effect July 1, 2028. Affected entities include OSPI, school districts, OFM, and the Legislature (through the omnibus appropriations act). The extracted text contains many specific numeric staffing ratios, class sizes, and dollar amounts. Some provisions are incomplete or missing from the provided excerpts (several subsections end mid‑sentence, the full text of the new section and some referenced subsections are not included, and the act’s overall effective date beyond Section 1 is not provided), so the summary cannot describe any missing or omitted provisions. The bill as presented changes funding, allocation, reporting, and rulemaking procedures; it does not create new crimes or change criminal penalties in the extracted material.

If enacted, the bill will change how Washington funds and documents basic education by using fixed “prototypical” school sizes and set class-size and staffing formulas to drive district allocations, requiring OSPI to publish per‑pupil allocation figures on its website and districts to link to that report. Districts will get minimum per‑student materials and secondary grades 9–12 supplements (indexed for inflation starting 2026–27), must begin reporting detailed materials/supplies expenditures in 2026–27, and will receive separate utilities and insurance allocations beginning 2028–29 that OSPI must calculate using district reports and actuarial analysis; OSPI must report its methodology by June 1, 2027 and adopt rules and reporting timelines (Section 1 takes effect July 1, 2028). The groups most affected are school districts, which will likely see both new funding streams (materials, 9–12 supplement, later utilities and insurance) and new compliance work and limits on how some dollars can be used, plus tighter links between funding and demonstrated actual staff or class-size ratios (for K–3 funding, certain support staff, and CTE courses). OSPI and OFM take on bigger reporting, rulemaking, and monitoring roles, and specific staff categories (nurses, counselors, paraeducators, custodians, etc.) will have their funded positions tied to formula allocations and documented ratios; some implementation details and fiscal effects remain unclear because portions of the bill text and several subsections were not included in the available excerpts.