The resolution from the Alaska State Legislature urges the United States Congress to fully fund the Individuals with Disabilities Education Act (IDEA), emphasizing the state's commitment to providing high-quality education for all children, including those with disabilities. It highlights the increasing number of students requiring special education services and the challenges faced by schools in delivering these services due to inadequate federal funding. Currently, the federal government only covers about 13% of the average per-pupil cost for special education, far below the promised 40%. This underfunding has led to waitlists for services, strained resources, and difficulties in hiring qualified special education professionals, particularly in rural areas.

The resolution specifically supports H.R. 2598, the "IDEA Full Funding Act," which aims to incrementally increase federal funding for IDEA to meet the original commitment. By fully funding IDEA, the resolution argues that schools would be better equipped to provide necessary resources and support for children with disabilities, ultimately leading to improved educational outcomes, higher graduation rates, and greater contributions to society. The Alaska State Legislature calls on Congress to take immediate action to fulfill this commitment and ensure that all children receive the education they are entitled to under federal law.