### Question
Can you define what base year means?


### Answer
**Base year** is defined as the following in *20 U.S.C. § 1411*:

> the fiscal year preceding the first fiscal year in which this subsection applies

#### Citation:
  - *20 U.S.C. § 1411*
  - Heading: **CHAPTER 33-EDUCATION OF INDIVIDUALS WITH DISABILITIES > SUBCHAPTER II-ASSISTANCE FOR EDUCATION OF ALL CHILDREN WITH DISABILITIES**

