Estimated reading time: 18 minutes
The Individuals with Disabilities Education Act (IDEA) is the federal law, codified at 20 U.S.C. 1400 et seq., that requires every state receiving its funds to make a free appropriate public education (FAPE) available to eligible children with disabilities ages 3 through 21 (Part B), and that funds early intervention services for infants and toddlers with disabilities under age 3 (Part C). Its rules are in 34 CFR Part 300 for Part B and 34 CFR Part 303 for Part C, and Part 300 binds state agencies, school districts and public charter schools. This guide covers the four parts of IDEA, its history, its six core principles, who is served, funding, state monitoring, IDEA vs Section 504 vs the ADA, and the federal changes of 2026. It describes federal law, not legal advice: check your state’s rules and consult district counsel before decisions with legal consequences.
Table of contents
Executive Summary
In fall 2024, the start of the 2024-25 school year, 8,194,424 children and students ages 3 through 21 were served under IDEA Part B, according to the U.S. Department of Education’s Office of Special Education Programs (OSEP). Federal Part B grants covered about 10.2% of the national average per-pupil expenditure for each child served in FY2025, against a 40% ceiling the law authorizes, according to the Congressional Research Service (CRS).
IDEA has not been reauthorized since 2004. On June 16, 2026, the Department of Education announced interagency agreements under which the Department of Health and Human Services (HHS) partners with it on special education programs, and stated that it “will retain all statutory authorities and functions.” The agreements did not amend the statute or 34 CFR Part 300.
Key Takeaways
- IDEA is a grant law with conditions: a state that accepts Part B funds must make FAPE available to children with disabilities ages 3 through 21 (20 U.S.C. 1412(a)(1)).
- Four parts: A (general provisions), B (ages 3 through 21), C (infants and toddlers), D (national activities).
- Eligibility has two prongs: a disability listed in 34 CFR 300.8 and, because of it, a need for special education.
- Six commonly taught principles: FAPE, appropriate evaluation, the IEP, the least restrictive environment, parent and student participation, procedural safeguards.
- Section 504 and the ADA are civil rights laws that protect a broader group of students and come with no special education grant.
- The 2026 agreements changed who manages federal grants, not the rules IEP teams follow.
What Is the Individuals with Disabilities Education Act?
The Individuals with Disabilities Education Act is a federal statute that gives states grants for the education of children with disabilities on the condition that they guarantee each eligible child a free appropriate public education and the procedural rights that protect it.
Its first purpose is “to ensure that all children with disabilities have available to them a free appropriate public education that emphasizes special education and related services designed to meet their unique needs and prepare them for further education, employment, and independent living” (20 U.S.C. 1400(d)). Its other purposes include protecting the rights of children and parents and supporting early intervention for infants and toddlers. Congress opened its findings with: “Disability is a natural part of the human experience and in no way diminishes the right of individuals to participate in or contribute to society.”
The Part B rules apply to the state educational agency, school districts, educational service agencies, public charter schools, other state agencies and correctional facilities, and bind every public agency providing special education “regardless of whether that agency is receiving funds under Part B” (34 CFR 300.2).
The Four Parts of IDEA
IDEA has four parts: Part A sets out general provisions, Part B covers children ages 3 through 21, Part C covers infants and toddlers, and Part D funds national activities.
| Part | U.S. Code | What it covers | Regulations |
|---|---|---|---|
| A, General Provisions | 20 U.S.C. 1400-1409 | Findings, purposes, definitions; establishes OSEP | 34 CFR 300.1-300.45 |
| B, Assistance for Education of All Children with Disabilities | 20 U.S.C. 1411-1419 | FAPE for ages 3 through 21, evaluations and IEPs, procedural safeguards, monitoring, preschool grants for ages 3 through 5 (section 619) | 34 CFR Part 300 |
| C, Infants and Toddlers with Disabilities | 20 U.S.C. 1431-1444 | Statewide early intervention for children under 3 and their families, with an individualized family service plan (IFSP) | 34 CFR Part 303 |
| D, National Activities to Improve Education of Children with Disabilities | 20 U.S.C. 1450-1482 | State personnel development, personnel preparation, technical assistance, parent training and information centers | Grant program rules |
In FY2025, Part B received about 95% of IDEA appropriations ($14.63 billion), Part C $540 million and Part D $258 million, according to CRS. Part B is permanently authorized; the authorizations for Parts C and D ran through FY2011, and Congress keeps funding them each year.
Part C serves a child under 3 who needs early intervention because of a developmental delay or a diagnosed condition likely to result in delay (34 CFR 303.21). Part B takes over no later than the third birthday, with an IEP or IFSP in effect by that date (34 CFR 300.101(b)).
History of IDEA: From the 1975 Law to the 2004 Reauthorization
IDEA began as the Education for All Handicapped Children Act of 1975 (Public Law 94-142), was renamed the Individuals with Disabilities Education Act in 1990, and was last reauthorized in 2004.
| Year | Law | What changed |
|---|---|---|
| 1970 | Education of the Handicapped Act (P.L. 91-230, title VI) | The original title now codified as IDEA |
| 1975 | Education for All Handicapped Children Act (P.L. 94-142), signed by President Gerald Ford on November 29, 1975 | Federal funds conditioned on a state policy assuring children with disabilities a free appropriate public education |
| 1986 | P.L. 99-457 | Services for families of children with disabilities from birth, not only from age 3 |
| 1990 | P.L. 101-476 | Renamed IDEA; autism and traumatic brain injury added as categories; transition planning required |
| 1997 | P.L. 105-17 | Access to the general curriculum; mediation for disputes |
| 2004 | Individuals with Disabilities Education Improvement Act (P.L. 108-446), December 3, 2004 | Alignment with the No Child Left Behind Act, early intervening services, stronger accountability; most provisions effective July 1, 2005 |
| 2010 | Rosa’s Law (P.L. 111-256) | “Intellectual disability” replaced the earlier term |
The Department’s history of IDEA states that in 1970, U.S. schools educated only one in five children with disabilities, and that nearly 1.8 million children with disabilities were excluded from public schools before the 1975 law was implemented. CRS confirms that the most recent reauthorization was P.L. 108-446 in 2004; Congress has amended individual provisions since, including through the Every Student Succeeds Act of 2015.
The Six Core Principles of IDEA
IDEA is commonly taught through six principles: free appropriate public education, appropriate evaluation, the individualized education program, the least restrictive environment, parent and student participation in decision making, and procedural safeguards.
The list is a teaching framework, not a section of the statute. This version follows the guidebook of the Oklahoma State Department of Education and Oklahoma Parents Center (September 2025); Iowa’s ASK Resource Center uses the same labels.
| Principle | What IDEA requires | Main rules |
|---|---|---|
| Free appropriate public education | Special education and related services at public expense, under an IEP, for eligible children ages 3 through 21; see our guide to free appropriate public education (FAPE) | 34 CFR 300.17, 300.101 |
| Appropriate evaluation | A full and individual evaluation before services, within 60 days of consent or the state’s timeline, with a variety of tools and no single measure; see the special education evaluation guide | 34 CFR 300.301, 300.304 |
| Individualized education program | A written IEP with present levels, measurable annual goals and services, reviewed at least once a year; see the IEP meeting guide | 34 CFR 300.320, 300.324 |
| Least restrictive environment | Education with nondisabled children to the maximum extent appropriate; removal only when regular classes with supplementary aids and services cannot work satisfactorily; see the least restrictive environment (LRE) guide | 34 CFR 300.114 |
| Parent and student participation | Parents are members of the IEP team and of any group that decides placement; the student is invited when postsecondary goals are discussed | 34 CFR 300.321, 300.322, 300.501 |
| Procedural safeguards | Prior written notice, the safeguards notice, consent, records, an independent educational evaluation, mediation, due process, state complaints | 34 CFR 300.151-300.153, 300.500-300.536 |
Two duties sit outside the six labels. Child find requires states to identify, locate and evaluate all children with disabilities who need special education, including homeless children, wards of the state and children in private schools (34 CFR 300.111). Discipline protections limit removals that change placement; see our guide to manifestation determination.
IDEA Regulations: 34 CFR Part 300 and Part 303
The Department of Education’s IDEA regulations are 34 CFR Part 300 for Part B, issued August 14, 2006, and 34 CFR Part 303 for Part C, issued September 28, 2011, both amended since.
Part 300 has eight subparts, A through H; subpart D (evaluations, eligibility, IEPs and placements) and subpart E (procedural safeguards) answer most questions a district team asks. States add their own rules, such as New Jersey’s special education code, N.J.A.C. 6A:14, and must identify in writing to their districts any rule that is a state-imposed requirement not required by federal law (20 U.S.C. 1407(a)(2)).
Who Is Served Under IDEA
IDEA serves a child who has been evaluated as having one of the disabilities listed in 34 CFR 300.8 and who, because of that disability, needs special education and related services.
A child with a listed disability who needs only a related service, and no special education, is not eligible under Part B, unless state standards treat that service as special education (34 CFR 300.8(a)). The regulation lists 13 categories, and states may also use developmental delay for ages 3 through 9 or a subset of that range; see our guide to IDEA disability categories.
| Age group, fall 2024 | Served under IDEA Part B |
|---|---|
| Ages 3 through 5, not in kindergarten | 603,652 |
| Ages 5 in kindergarten through 21 | 7,590,772 |
| Total, ages 3 through 21 | 8,194,424 |
Among students ages 3 through 21 served in 2024-25, the largest categories were specific learning disability (31%), speech or language impairment (18%), other health impairment (15%), autism (15%), developmental delay (7%), intellectual disability (5%) and emotional disturbance (4%). In the same year, 68% of students ages 5 in kindergarten through 21 spent 80% or more of the school day in regular classes (OSEP, 2024-25 Static Tables).
IDEA Funding and Staffing
IDEA is funded through annual federal appropriations, and the federal share covers only part of what districts spend on special education.
For FY2026, the Consolidated Appropriations Act, 2026 (P.L. 119-75) provided $14.23 billion for Part B grants to states and $420 million for preschool grants. FY2027 began on October 1, 2026 under a continuing resolution (P.L. 119-103) that funds programs at the FY2026 rate through December 11, 2026. Above a base amount, Part B money is allocated to states by population (85%) and poverty (15%) (34 CFR 300.703). Maintenance of effort, excess costs, state formulas and Medicaid are covered in our guide to special education funding.
Staffing is the other constraint: 45 states reported special education teacher shortages in 2024-25 (Learning Policy Institute, 2026).
State Administration and Monitoring
Each state educational agency must make sure every district and public program in the state carries out IDEA, and OSEP rates each state every year.
- General supervision. The state agency ensures each program for children with disabilities meets IDEA and state standards (34 CFR 300.149).
- State complaints. When the state finds a failure to provide appropriate services, it must order corrective action, such as compensatory services or monetary reimbursement (34 CFR 300.151(b)).
- District determinations. The state monitors districts and rates each one every year, with priority on FAPE in the least restrictive environment, general supervision and disproportionate representation (34 CFR 300.600).
- State determinations. In June 2026, OSEP found that 21 of 60 state entities met requirements under Part B, 33 needed assistance, 6 needed intervention and none needed substantial intervention.
The indicators behind these ratings are explained in our guide to the SPP/APR.
IDEA vs Section 504 vs the ADA
IDEA is a grant program that requires special education for eligible children, while Section 504 of the Rehabilitation Act and Title II of the Americans with Disabilities Act (ADA) are civil rights laws that forbid disability discrimination and protect a broader group of students.
| IDEA, Part B | Section 504 | ADA, Title II | |
|---|---|---|---|
| Type of law | Federal grants with conditions (20 U.S.C. 1412) | Civil rights law for programs receiving federal financial assistance (34 CFR 104.1, 104.4) | Civil rights law for all public entities (28 CFR 35.102, 35.130) |
| Students covered | Ages 3 through 21, in a listed category, who need special education (34 CFR 300.8) | A physical or mental impairment that substantially limits a major life activity (34 CFR 104.3(j)) | Qualified individuals with a disability (28 CFR 35.130(a)) |
| What schools provide | FAPE: special education and related services under an IEP (34 CFR 300.17) | FAPE: regular or special education and related aids and services meeting needs as adequately as those of nondisabled students (34 CFR 104.33) | Equal access and reasonable modifications unless they fundamentally alter the program (28 CFR 35.130(b)(7)); no lesser standard than Section 504 (35.103(a)) |
| Written plan | An IEP (34 CFR 300.320) | None named in the regulations; implementing an IEP is one way to comply (104.33(b)(2)); the document is often called a 504 plan | None named |
| Procedures | Detailed evaluation and safeguard rules (34 CFR 300.300-300.311, 300.500-300.536) | Evaluation before placement, notice, records, an impartial hearing and review (34 CFR 104.35, 104.36) | A coordinator and grievance procedures where the entity has 50 or more employees (28 CFR 35.107) |
| Federal oversight | OSEP and the state agency (20 U.S.C. 1402; 34 CFR 300.149) | The Department of Education’s Office for Civil Rights | The Department of Justice; the Department of Education for schools (28 CFR 35.190) |
Every student served under IDEA is also covered by Section 504, but not every Section 504 student is eligible under IDEA (CCSSO Accessibility Manual, 2021). The two FAPE standards are compared in our FAPE guide. For how teams choose between an IEP and a 504 plan, see our IEP vs 504 guide.
IDEA in 2026: Federal Administration Changes
In 2026, the Department of Education began sharing the management of IDEA programs with HHS under interagency agreements, without any change to the statute or the Part 300 regulations.
- June 16, 2026: the Department announced that “HHS will partner with ED on special education and rehabilitative services” and that “ED will retain all statutory authorities and functions.” It also announced a partnership with the Department of Justice on civil rights enforcement.
- Scope: according to K-12 Dive’s account of the Department’s fact sheet (June 18, 2026), HHS is to manage the grant components of Parts B, C and D, monitoring and the annual state determinations, while the Department keeps statutory responsibility and manages the FY2026 grants.
- District level: the Department’s then acting assistant secretary for special education and rehabilitative services told K-12 Dive in June 2026 that parental protections and placement decisions stay “at the local level.”
- Congress: S. 5046, a bill “to prohibit the transfer of certain offices and functions of the Department of Education to other Federal agencies,” was approved by the Senate HELP Committee on July 30, 2026 and placed on the Senate calendar on August 4; a House bill with the same title (H.R. 10232) was referred to committee on September 2. Neither had passed as of September 30, 2026.
The statute still names OSEP, within the Department of Education, as “the principal agency in the Department for administering and carrying out” IDEA (20 U.S.C. 1402).
Common Mistakes District Leaders Make
- Treating the category as the service. The category settles eligibility; the IEP settles services.
- Waiting for failure. FAPE is owed to a child who needs special education “even though the child has not failed or been retained” (34 CFR 300.101(c)).
- Closing the file after an IDEA “not eligible.” Section 504 may still apply.
- Reading “appropriate” as minimal. Since Endrew F. (2017), an IEP must be reasonably calculated to enable progress appropriate in light of the child’s circumstances.
- Not knowing which rules are state rules. The state’s written list of state-imposed requirements answers that.
- Treating the 2026 agreements as new obligations. Timelines, IEPs and safeguards in Part 300 are unchanged.
Recommended Actions
- Assign an owner to each of the six principles, with one compliance check per year for each.
- Request your state’s list of state-imposed requirements and keep it with your procedures manual.
- Read your district’s annual determination and the indicators behind it with your leadership team.
- Train principals on IDEA vs Section 504, including what follows an IDEA “not eligible” decision.
- Check child find in general education: students with passing grades can still need special education.
- Track federal changes from primary sources (the Department, the Federal Register, your state agency).
Questions District Leaders Should Ask
- Which of our special education procedures come from IDEA, and which from state rules?
- What was our most recent state determination, and which indicators drove it?
- How many students found not eligible under IDEA last year were then considered under Section 504?
- What share of our special education spending do IDEA Part B funds cover?
Frequently Asked Questions
What is the Individuals with Disabilities Education Act (IDEA)?
IDEA is the federal special education law, 20 U.S.C. 1400 et seq. It gives states grants on the condition that they make a free appropriate public education available to eligible children with disabilities ages 3 through 21, with an IEP and procedural safeguards, and it funds early intervention for infants and toddlers. Its regulations are 34 CFR Parts 300 and 303.
When was IDEA passed?
Its core law, the Education for All Handicapped Children Act (P.L. 94-142), was signed on November 29, 1975. The 1990 amendments (P.L. 101-476) renamed it the Individuals with Disabilities Education Act. It was reauthorized in 1997 and most recently in 2004 (P.L. 108-446), with most 2004 provisions in effect from July 1, 2005.
What is IDEA Part B?
Part B is the part of IDEA that covers children ages 3 through 21. It requires FAPE, evaluations, IEPs, the least restrictive environment and procedural safeguards, and it funds grants to states (section 611) and preschool grants for ages 3 through 5 (section 619). Its regulations are 34 CFR Part 300.
What is the difference between IDEA Part B and Part C?
Part C serves infants and toddlers under age 3 through a state early intervention system, with an individualized family service plan, under 34 CFR Part 303. Part B serves children ages 3 through 21 through schools, with an IEP, under 34 CFR Part 300. FAPE under Part B must be available no later than the third birthday.
What is the difference between IDEA and Section 504?
IDEA covers students in one of its disability categories who need special education, and requires an IEP. Section 504 covers any student whose impairment substantially limits a major life activity and requires an appropriate education and equal access, often written in a 504 plan. IDEA comes with federal grants; Section 504 is a civil rights law.
What are the six principles of IDEA?
The six principles commonly used to teach IDEA are a free appropriate public education, appropriate evaluation, the individualized education program, the least restrictive environment, parent and student participation in decision making, and procedural safeguards. They are a teaching framework used by parent centers and the Oklahoma State Department of Education, not a list written in the statute.
How is IDEA funded?
Congress appropriates IDEA funds each year. For FY2026, Part B grants to states received $14.23 billion, distributed to states by formula and then to districts. The law authorizes up to 40% of the national average per-pupil expenditure for each child served, but actual funding was about 10.2% in FY2025, so states and districts pay most of the cost.
How many students with disabilities experience homelessness?
In the 2023-24 school year, public schools enrolled 1,548,191 children and youth identified as experiencing homelessness, and 301,359 of them, 19.5%, were children with disabilities served under IDEA, according to the National Center for Homeless Education’s data summary for school years 2021-22 to 2023-24 (February 2026), based on EDFacts. The share has stayed near one in five since 2021-22, and IDEA’s child find duty covers homeless children (34 CFR 300.111).
Related Resources
- Free Appropriate Public Education (FAPE)
- Least Restrictive Environment
- IDEA Disability Categories
- Special Education Evaluation
- Special Education Funding
- SPP/APR and State Determinations
Conclusion
The Individuals with Disabilities Education Act turns a federal grant into individual rights: an evaluation, an IEP, education with nondisabled peers to the maximum extent appropriate, a voice for parents and a way to resolve disputes. Federal management changed in 2026; the rules IEP teams apply did not. Districts that know which duties come from IDEA, which from the state and which from Section 504 are best placed to meet all three.
Sources: 20 U.S.C. Chapter 33, Individuals with Disabilities Education Act; 34 CFR Part 300, Assistance to States for the Education of Children with Disabilities; 34 CFR Part 303, Early Intervention Program for Infants and Toddlers with Disabilities; 34 CFR Part 104, Section 504 regulations; U.S. Department of Education, A History of the Individuals with Disabilities Education Act; U.S. Department of Education, OSEP, 2024-25 Static Tables (Part B Child Count & Educational Environments); OSEP, 2026 Determination Letters on State Implementation of IDEA (fact sheet, June 2026); Congressional Research Service, R44624, The Individuals with Disabilities Education Act (IDEA) Funding: A Primer (February 13, 2026); U.S. Department of Education, press release on partnerships for disability programs and civil rights (June 16, 2026); K-12 Dive, Senate committee approves bill on Education Department transfers (July 2026); National Center for Homeless Education, Education of Children and Youth Experiencing Homelessness in the United States: Data Summary for School Years 2021-22 to 2023-24 (February 2026). Other sections of 34 CFR Part 300 and 28 CFR Part 35 are linked where they are cited.
Join the 2027 Special Education Pilot
IDEA promises each student an IEP built for progress, and progress on IEP goals depends on how many practice turns a student gets between lessons, while adult 1-on-1 time is scarce in every district. Telo AI is being adapted for students with IEPs: patient, 1-on-1 practice aligned to each student’s IEP goals and pace, with teachers setting the goals, topics and rules. We are inviting districts to shape it with us in a 2027 pilot.
Apply to pilot Telo AI in your Special Education program
Found this guide useful?
Preferred sources show up more often in your Google results, including AI Overviews.