CA AB1348

Adds "immigration enforcement activity" to the list of emergencies (alongside fire, flood, earthquake, epidemic, etc.) that allow schools to receive state funding based on estimated average daily attendance rather than actual attendance when attendance materially decreases

Limits attendance credit for immigration enforcement-related absences to a maximum of 10 days of missed attendance per pupil

Defines "immigration enforcement activity" as any effort on or after January 1, 2025, to investigate or enforce federal civil or criminal immigration law related to a person's presence, entry, reentry, or employment in the United States

Requires schools seeking attendance credit for immigration enforcement-related closures to have independent study plans that include either live/synchronous instruction or a description of extenuating circumstances and alternative pupil support measures

Exempts all documentation submitted to the Superintendent related to immigration enforcement activities from the California Public Records Act, with these provisions becoming inoperative on July 1, 2029, and repealed January 1, 2030