This resolution urges Congress to fully fund special education services for New Hampshire under the Individuals with Disabilities Education Act (IDEA) and provide property tax relief to New Hampshire taxpayers. It highlights that Congress has never lived up to its promise of providing 40% of the average per pupil expenditure to help offset the cost of educating eligible students, resulting in a funding gap of $92.2 million in New Hampshire. The resolution argues that the lack of federal support puts pressure on state and local budgets, leading to actions such as limiting hiring, restricting service hours, and reducing or eliminating other general education programs. It also suggests that increased federal funding for special education would allow schools to shift some general funds towards student-support services, early intervention, and counseling for students who have not been identified under IDEA. The resolution calls on the New Hampshire legislature to urge the federal congressional delegation to fully fund IDEA for New Hampshire and provide relief for property taxpayers.