In this technical report, the authors present a content analysis of state guidance on remote learning from the 2019-20 school year. As schools across the country closed in response to COVID-19, state education agencies (SEAs) developed guidance for use by districts on how to ensure the continuation of education during the pandemic. The described analysis applied an equity framework that was developed based on concepts drawn from a literature review to examine the extent to which SEAs addressed issues of equity in their remote learning recommendations. The analysis revealed variation in the extent to which states explicitly focused on equity in their guidance. The analysis also identified exemplar states that encouraged local educators to keep equity at the forefront of their planning.