The fiscal neutrality standard established by courts in recent cases holds that the level of spending for a child's education may not be a function of wealth other than the wealth of the State as a whole. In most States, funds for capital improvements in school districts are even more closely tied to district wealth than are funds for operating expenses. This report examines school construction expenditure trends in several States and discusses several proposals for equalizing expenditures. These proposals include full State funding, power equalizing, and minimum foundation plans. (JF)