Authorizes school districts to establish an extraordinary needs reserve fund for the expenses of providing special education

This bill allows school districts to create a special reserve fund to cover unexpected costs for special education services. It directly affects school districts and the students receiving special education under New York's education laws. The key provision lets districts set aside money during the fiscal year to pay for unforeseen expenses related to special education instruction, avoiding budget disruptions. This change provides districts with more financial flexibility to meet students' needs without requiring new annual funding.