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U.S. Department of Education: Promoting Educational Excellence for all Americans
Statute: TITLE I / B / 612 / a / 10 / C / i

(i) In general.--Subject to subparagraph (A), this part does not require a local educational agency to pay for the cost of education, including special education and related services, of a child with a disability at a private school or facility if that agency made a free appropriate public education available to the child and the parents elected to place the child in such private school or facility.