The resolution from the Nebraska Legislature addresses the ongoing issue of inadequate federal funding for the Individuals with Disabilities Education Act (IDEA), which was originally enacted in 1975 to ensure that children with disabilities receive a free appropriate public education. Despite the law's intent to provide states with up to 40% of the average per-pupil expenditure for special education, the federal government has consistently failed to meet this funding commitment. As a result, states and local educational agencies have been forced to cover the shortfall, leading to financial strain on educational programs and necessitating tax increases.

In light of these challenges, the Nebraska Legislature urges Congress and the President to take action to fully fund IDEA as originally promised. The resolution emphasizes the growing need for special education services in Nebraska and the impact of insufficient federal support on state and local resources. A copy of the resolution will be sent to key federal officials, including the Vice President and members of Nebraska's congressional delegation, to advocate for the necessary legislative changes.