Many states recognize the additional cost of educating poor students and the struggle of poor districts to adequately fund the needs of their students. States have used a variety of strategies to address these problems. This report determines: (1) the size of the gap in total (state and local combined) funding between poor and wealthy school districts for each state, (2) the key factors that affect the size of states' funding gaps, and (3) the effect of states' school finance policies on the funding gap. In addition, it describes the implications of this information for state policies. Over 100 charts, tables, and graphs.