The bill is a memorial from the Washington State Legislature urging Congress to fully fund the Individuals with Disabilities Education Act (IDEA) at the promised level of 40 percent of the costs associated with educating students with disabilities. It highlights the significant underfunding of IDEA, which has averaged only about 13 percent of the states' costs, leading to challenges in recruiting and retaining essential personnel, increased lawsuits from families, and a growing number of students requiring additional services due to the impacts of the COVID-19 pandemic. The memorial emphasizes the need for adequate funding to ensure that all students, particularly those with disabilities, receive a quality education.

The memorial calls for federal legislation that recognizes the varying costs associated with different types of disabilities and the clustering of students with severe disabilities in certain areas. It stresses that fulfilling the federal government's financial commitment to IDEA is crucial for providing a free and appropriate public education to all students and alleviating the financial burden on states, local school districts, and taxpayers. The resolution requests that copies of the memorial be sent to key federal officials, including the President and the Secretary of Education, to advocate for this funding initiative.