Pop quiz: How many times has the federal government fulfilled its original commitment to supply 40 percent of the average per-pupil expenditure to pay for the costs of special education? Answer: Never. In fact, only once—in 2009—has federal funding even exceeded 20 percent, despite a promise in the first version of what is now the Individuals with Disabilities Education Act to reach 40 percent by 1982. Today, the nation’s special education law merely authorizes—and no longer requires—the federal government to reach the 40 percent threshold. And there’s plenty of debate over whether the 40 percent threshold is even an accurate representation of the true cost of providing special education services.