WA HB2147

Increases minimum allocation for school materials, supplies, and operating costs to $1,614.28 per full-time equivalent student, with an additional $214.84 for students in grades 9-12, adjusted annually for inflation beginning in the 2026-27 school year.

Adds a new $100 per full-time equivalent student allocation for materials, supplies, and operating costs starting in the 2026-27 school year, with a minimum floor of $100,000 for smaller districts.

Requires school districts to annually report expenditures for materials, supplies, and operating costs in disaggregated categories including technology, utilities, insurance, curriculum, facilities maintenance, and security.

Restricts the increased allocation amounts ($35.27 per student and $4.69 per high school student) to addressing growing materials, supplies, and operating costs only.

Amends RCW 28A.150.260 to consolidate and clarify the definition of "inflation" for purposes of annual adjustments to all materials, supplies, and operating cost allocations.