Physical education and recess are crucial for increasing children’s physical activity levels, socioemotional health, and academic performance; however, compliance with existing laws is often low in elementary schools. While studies show that states with strong laws are more likely to implement physical education and recess, a new study aimed to determine how many US state-level physical education and recess laws for public elementary schools incorporated accountability and funding provisions. Researchers conducted a cross-sectional review of active laws from all 50 states and Washington, DC, between October and December 2024, using national law databases and web searches, with each law double-coded for accountability and funding language. Results showed that while most states had physical education laws and about half had recess laws, only a small fraction of them included language surrounding accountability, and almost none mentioned funding. This could potentially limit the implementation of physical activity laws within public schools and contribute to health inequities. The findings highlight a need for future research examining accountability and funding provisions to law implementation, to inform stronger policies that ensure equitable access to quality physical education and recess nationally. This study was conducted by Hannah Thompson, Ursula Lochner-Bravo, and Jonanne Talebloo of UC Berkeley’s School of Public Health, and Jennie Davis and Jennifer Falbe with the Department of Human Ecology at UC Davis.