Addressing the needs of all student groups is paramount for ensuring equitable access to learning opportunities and fostering high academic success for all students. Students in the United States come from a diverse range of backgrounds, bringing with them knowledge, experiences, and other assets that inform the way they learn, but may also come with different learning needs that require greater support. Among the student groups that may require such additional support are English learners (ELs) and students from low-income backgrounds. This underscores the layered challenges for students who are in both categories and the importance of additional support to help them achieve their potential. To better assess whether states adequately fund schools based on their students' needs, it is essential to understand (1) different funding approaches to supporting those various needs and (2) research on the dollars required to truly provide the learning opportunities most likely to promote student success. From an analysis of state legislative and policy documents, this report reviews how states' school funding programs currently address the needs of English learners and students from low-income families. [Additional funding for this report was provided by the Skyline Foundation.]