The purpose of this paper is to provide special educators and education policymakers with a conceptual and technical framework for examining alternative approaches for funding special education. Four fundamental policy issues are posed that are central to funding special education; the resolution of these questions will guide the selection of an appropriate funding approach for special education within a state. To assist in evaluating special education funding systems a full range of criteria are proposed. Finally, alternative funding approaches for special education are identified and analyzed for their fiscal and programmatic effects using both the policy questions and criteria as standards.

No abstract

Excess cost has been a prominent method of funding special education for many years and it is used by the federal government and by many states. The common approach is to calculate excess cost as the difference between special education cost per student and regular education cost per student. Despite its widespread use, there are both conceptual and practical difficulties in this approach. This article proposes a new operational definition of excess cost, which is based on programs and services rather than accounting calculations.

No abstract

No abstract