IDEA 2004: Building the Legacy
Part C (birth - 2 years old)
Note: This document has been delivered to the Office of the Federal Register but has not yet been scheduled for publication. The official version of this document is the document that is published in the Federal Register.
expenses for travel by taxi from the costs included in the definition of transportation and related costs. The commenters stated that omitting this type of transportation cost could be problematic for families who do not have access to private transportation or reliable public transportation or who live in large urban areas and rely on taxis to transport their child to an EIS provider.
Discussion: We did not include expenses for travel by taxi in the examples of transportation costs included in the definition of transportation and related costs because our understanding is that transportation via taxi for the purpose of traveling to an EIS provider is less common than the other examples we included in the proposed regulations such as transportation via common carriers. We did not intend to exclude such expenses specifically from the definition. Indeed, section 632(4)(E)(xiv) of the Act does not list any specific types of transportation and related
costs. Accordingly, we have revised new §303.13(b)(16)
(proposed §303.13(b)(13)) to remove the references to
specific types of transportation costs.
Changes: We have revised new §303.13(b)(16) (proposed
§303.13(b)(13)) to align more closely with the language in
section 632(4)(E)(xiv) of the Act. Specifically, we have removed the parenthetical examples of travel and other