Students with disabilities need quality education to develop their skills and reach their full potential. However, according to the U.S. Department of Education (ED) in its 2021 report, more than half of the 50 states and the District of Columbia did not meet the requirements or purposes of the Individuals with Disabilities Education Act (IDEA) for Part B, which ensures the free appropriate public education (FAPE) of students with disabilities, ages 3 through 21. During a similar period, as of Nov. 26, 2021, a snapshot of data about complaints filed with the ED's Office of Civil Rights (OCR) showed the annual number of OCR pending cases alleging discrimination in providing the FAPE for K-12 students under other federal anti-discrimination laws had tripled compared with 2019 or 2020. To address the key challenges states face in meeting the requirements of IDEA Part B, especially during this time of the pandemic, and to provide insight into solutions and best practices that states may leverage to meet the requirements, this white paper reviewed federal special education data, agency documentation, federal laws and regulations, selected state laws and policies, state report cards, and data collected by large research organizations. Its objective is to help readers to understand complicated IDEA compliance issues, particularly the post-pandemic challenges that states and school districts are facing to meet the needs of all students with disabilities.