Transferring unobligated amounts to the IDEA

(a) Rescission The unobligated balance of each amount made available under the heading Department of Education by any Act providing appropriations for fiscal year 2026, as of the date of the enactment of this Act, are permanently rescinded. (b) Transfer To the extent that amounts otherwise made available to carry out section 611 of the Individuals with Disabilities Education Act (20 U.S.C. 1411) for each of fiscal years 2026 through 2029 are equivalent, accounting for inflation, to the amounts made available to carry out such section 611 in fiscal year 2025, there is hereby appropriated, out of any amounts in the Treasury not otherwise appropriated, to be allocated to States for each of fiscal years 2026 through 2029 in accordance with such section 611, an amount equal to the amounts rescinded by subsection (a), to be merged with amounts otherwise made available for such purposes. Amounts allocated to States pursuant to this subsection for each of fiscal years 2026 through 2029 shall supplement, not supplant, amounts otherwise made available to make allocations to States under section 611 of the Individuals with Disabilities Education Act (20 U.S.C. 1411) for each such fiscal year. (c) Report Not later than 90 days after amounts are rescinded by subsection (a), the Secretary of Education shall submit to the Committees on Appropriations of the House of Representatives and the Senate a report identifying— (1) the amounts rescinded by subsection (a); and (2) the amounts allocated to each State pursuant to subsection (b).