The main purpose of this legislation is to redirect unused funds from the Department of Education for the fiscal year 2026 to support the Individuals with Disabilities Education Act (IDEA). The goal is to ensure that states receive adequate financial resources to provide education for students with disabilities, maintaining the progress made over the past 50 years in special education. Key provisions of the legislation include the rescission of unobligated funds from the Department of Education for fiscal year 2026.