Relates to aid payable to low spending high need school districts

This bill creates a new funding formula to provide supplemental aid to New York school districts that spend less than regional averages while serving high-need student populations, starting in the 2026-2027 school year. It calculates aid per student based on a district's "low spending percent" (how much below regional spending it is) and a "needs resource index" (measuring student needs relative to district wealth). This supplemental aid is added to each district's existing foundation aid, with per-pupil funding capped at $750. The measure directly affects qualifying low-spending, high-need districts across New York's labor force regions.