SCS/SB 481 - Currently, the definition of "severely handicapped children" includes handicapped children under the age of 21 who, because of the extent of the handicapping condition, are unable to benefit from or meaningfully participate in programs in the public schools for handicapped children. This act alters the aforementioned definition by striking the current provisions and instead inserts language so the definition only includes those children who meet the eligibility criteria for severely handicapped children as identified in state regulations that implement the individuals with disabilities education act. Also, the act requires DESE to reimburse school districts for the educational costs of high-need children with an individualized education program exceeding three times the current expenditure per average daily attendance. Further, the act deletes two sections of current law that require the State Board of Education to provide special education services for all severely handicapped children residing in school districts if such school districts are unable to provide appropriate programs of special instruction for severely handicapped children. DONALD THALHUBER