This report of the Committee on Labor and Human Resources favorably recommends that Senate Bill 1106, Amendments to the Individuals with Disabilities Education Act, be passed by the Senate. Noted are the legislation's purposes: to help States facing fiscal crises stay in the Infants and Toddlers with Disabilities program (Part H); to reward those States making progress toward full implementation; to provide more effective mechanisms to assure a smooth transition from Part H early intervention services to the part B preschool program; to update the language of the legislation and provide for more effective parental participation and the needs of underserved populations; as well as to reauthorize the program for 3 more years. Presented is information on the background and need for the legislation (including the legislative history, hearings and testimony, the program's importance, and important issues such as funding, delivery systems, and eligibility). Presented next are an explanation of the bill and Committee views. Discussed here are: the comprehensive delivery system for young children and their families; the early education demonstration program; parent training centers; definitions; differential funding; statewide systems; the individualized family service plan; procedural safeguards; and interagency coordinating councils. Cost estimates are provided next followed by a section by section analysis. The final section covers changes in existing law. (DB)