‘‘(C) $17,918,205,000, or 31.2 percent of 
the amount determined under paragraph (2), 
whichever is less, for fiscal year 2007, and, 
there are hereby appropriated $9,043,807,000, 
or 13.6 percent of the amount determined 
under paragraph (2), whichever is less, for fis-
cal year 2007, which shall become available for 
obligation on July 1, 2007, and shall remain 
available through September 30, 2008; 
‘‘(D) $20,090,109,000, or 28.3 percent of 
the amount determined under paragraph (2), 
whichever is less, for fiscal year 2008, and, 
there are hereby appropriated $11,215,711,000, 
or 16.3 percent of the amount determined 
under paragraph (2), whichever is less, for fis-
cal year 2008, which shall become available for 
obligation on July 1, 2008, and shall remain 
available through September 30, 2009; 
‘‘(E) $22,262,307,000, or 36.4 percent of 
the amount determined under paragraph (2), 
whichever is less, for fiscal year 2009, and, 
there are hereby appropriated $13,387,909,000, 
or 18.8 percent of the amount determined 
under paragraph (2), whichever is less, for fis-
cal year 2009, which shall become available for
obligation on July 1, 2009, and shall remain 
available through September 30, 2010; 
‘‘(F) $25,198,603,000, or 40 percent of 
the amount determined under paragraph (2), 
whichever is less, for fiscal year 2010, and, 
there are hereby appropriated $16,324,205,000, 
or 22.4 percent of the amount determined 
under paragraph (2), whichever is less, for fis-
cal year 2010, which shall become available for 
obligation on July 1, 2010, and shall remain 
available through September 30, 2011; and 
‘‘(G) 40 percent of the amount determined 
under paragraph (2) for fiscal year 2011 and 
each subsequent fiscal year, and, there are 
hereby appropriated 22.4 percent of the amount 
determined under paragraph (2) for fiscal year 
2011 and each subsequent fiscal year, which 
shall become available for obligation (A) with 
respect to fiscal year 2011, on July 1, 2011, 
and shall remain available through September 
30, 2012, and (B) with respect to each subse-
quent fiscal year, on July 1 of that fiscal year 
and shall remain available through September 
30 of the succeeding fiscal year.
‘‘(2) AMOUNT.—The amount referred to in each 
of subparagraphs (A) through (G) of paragraph (1) 
is the product of—
‘‘(A) the number of children with disabil-
ities in all States who are receiving special edu-
cation and related services—
‘‘(i) aged 3 through 5 if the State is 
eligible for a grant under section 619; and 
‘‘(ii) aged 6 through 21; and 
‘‘(B) the average per-pupil expenditure in 
public elementary and secondary schools in the 
United States.’’. 
(b) EXCEPTION TO THE LOCAL MAINTENANCE OF 
EFFORT REQUIREMENTS.—Section 613(a)(2)(B) of the 
Individuals with Disabilities Education Act (20 U.S.C. 
1413(a)(2)(B)) is amended to read as follows: 
‘‘(B) EXCEPTION.—Notwithstanding the 
restriction in subparagraph (A)(iii), a local edu-
cational agency may reduce the level of expendi-
tures, for 1 fiscal year at a time, if—
‘‘(i) the State educational agency de-
termines, and the Secretary agrees, that 
the local educational agency is in compli-
ance with the requirements of this part
during that fiscal year (or, if appropriate, 
the preceding fiscal year); and 
‘‘(ii) such reduction is—
‘‘(I) attributable to the voluntary 
departure, by retirement or otherwise, 
or departure for just cause, of special 
education personnel; 
‘‘(II) attributable to a decrease in 
the enrollment of children with dis-
abilities; 
‘‘(III) attributable to the termi-
nation of the obligation of the agency, 
consistent with this part, to provide a 
program of special education to a par-
ticular child with a disability that is 
an exceptionally costly program, as 
determined by the State educational 
agency, because the child—
‘‘(aa) has left the jurisdic-
tion of the agency; 
‘‘(bb) has reached the age at 
which the obligation of the agen-
cy to provide a free appropriate 
public education to the child has 
terminated; or
‘‘(cc) no longer needs such 
program of special education; 
‘‘(IV) attributable to the termi-
nation of costly expenditures for long-
term purchases, such as the acquisi-
tion of equipment or the construction 
of school facilities; or 
‘‘(V) equivalent to the amount of 
Federal funding the local educational 
agency receives under this part for a 
fiscal year that exceeds the amount 
the agency received under this part 
for the preceding fiscal year, but only 
if these reduced funds are used for 
any activity that may be funded under 
the Elementary and Secondary Edu-
cation Act of 1965 (20 U.S.C. 6301 
et seq.).’’. 
(c) REPEAL.—Section 613(a)(2) of the Individuals 
with Disabilities Education Act (20 U.S.C. 1413(a)(2)) is 
further amended—
(1) by striking subparagraph (C); 
(2) by redesignating subparagraph (D) as sub-
paragraph (C); and
(3) in subparagraph (A)(iii), by striking ‘‘para-
graphs (B) and (C)’’ and inserting ‘‘paragraph (B)’’.
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