The report upon which this brief is based provides essential guidance to policymakers and advocates who write school finance laws to ensure a more equitable and efficient school finance system centered on student need. We begin with a discussion of the two critical foundational steps for developing a high-quality, equitable school finance system. We next address the essential building blocks for designing that system, which are grounded in legitimate and necessary costs reflecting meaningful student learning and opportunity. Finally, we end with a brief overview of three states that stand out as examples for creating more equitable, high-quality school finance systems. [For the full report, see ED606464.]