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U.S. Department of Education: Promoting Educational Excellence for all Americans
Statute: TITLE I / B / 611 / e / 3 / D / iii

(iii) Appropriate costs.--The costs associated with educating a high need child with a disability under subparagraph (C)(i) are only those costs associated with providing direct special education and related services to such child that are identified in such child's IEP.