The Impact of Underfunding the Evidence-Based Funding Formula report analyzes the steps the EBF takes when the Minimum Target Level is not satisfied and how limited or no new Tier funding would impact districts by Tier, income level, race, and geography. The report also analyzes how state funding would be allocated if the state is unable to hold funding level with the prior fiscal year, resulting in a reduction in funding for the EBF.

The COVID-19 pandemic highlights why it is so crucial to ensure the public sector has the fiscal capacity to deal with societal problems. While the pandemic is an extreme case that impacts virtually everyone, once we get past this challenge, it is essential we recognize that even in normal times, for communities to thrive on a day-to-day basis the public needs access to schools; disadvantaged populations need a variety of easily-accessible, well designed and adequately staffed support services; low-income and increasingly middle-income families need access to affordable healthcare and housing--the list goes on from there. So as we come together as a state and as a nation to overcome the challenges created  by the COVID-19 pandemic, we shouldn’t lose sight of the fact that our tax dollars are what provide the public sector the capacity to ensure everyone has access to those core services that make for a quality existence.