Both the Individuals with Disabilities Education Act 1997 and the No Child Left Behind Act (2002) require the provision of an alternate assessment for students who cannot participate in state or district assessments with accommodations. Most states have defined performance indicators for these alternate assessments linked to their state standards. In this article, we consider five curricular philosophies (i.e., developmental, functional, social inclusion, self-determination, and academic) for students with severe disabilities and analyze how they are reflected in the performance indicators of states selected from an earlier study on curricular alignment. Overall, these states reflected a blend of academic and functional philosophies in defining reading and math performance indicators with few examples of social inclusion, self-determination, or developmental philosophies. The predominance of an academic philosophy was especially evident in states that experts and stakeholders identified as having performance indicators with clear links to language arts and math. These findings are discussed with recommendations for how to teach skills linked to state standards to students with severe disabilities.