States are grappling with policy strategies to determine attendance in the era of COVID-19 school closures and remote learning. Allowing districts and schools to develop an attendance policy using a combination of options to determine attendance can offer maximum flexibility. These options include, but are not limited to: (1) time on task (task can include engagement); (2) participation, evidence of student work; and (3) competency-based attainment with demonstrations of building skills, competencies, and knowledge. This issue brief contains examples of state policy examples for creating attendance policies for learning remotely, including competency-based attainment.