establishing a foundation opportunity budget program for funding public education.

This bill establishes a new system for funding New Hampshire public schools that calculates each district's "foundation opportunity budget" based on student needs rather than property values. The budget accounts for factors like students eligible for free/reduced lunch (multiplied by 1.49), English language learners (multiplied by 2.20), and students with special needs (multiplied by 4.29). The state will provide "foundation opportunity grants" to cover the difference between the calculated budget and what local governments are required to contribute, with a gradual transition period from the current system over several years. The bill requires school districts to report detailed performance data to help target resources and address achievement gaps for different student groups.