AIR has been the national leader in the area of special education fiscal policy for nearly twenty years, when we first established the Center for Special Education Finance (CSEF) through support from the US Department of Education. CSEF research has assisted the federal government and many states in measuring special education costs and expenditures and in formulating fiscal policy. During this time, AIR completed the largest study of special education spending and services across the nation through the federal Special Education Expenditure Project (SEEP). Over the past several years, CSEF has been supported through state projects, with recent studies focusing wholly or partly on special education completed in Oregon, New York, New Mexico, California, Wyoming, Washington, Georgia, North Dakota, Arizona, and the District of Columbia. Current special education finance projects are underway in Nevada, Illinois, and Alberta, Canada.