This report has been provided to the Legislature on an annual basis since 2000 when the legislature amended the language of G.L. c. 71B to align Massachusetts special education terminology with the federal "Individuals with Disabilities Education Act" ("IDEA"). The Department is required to submit an annual report on compliance and performance to the Office of Special Education Programs (OSEP) each year on February 1. This annual state legislative report provides: (1) statewide longitudinal enrollment data on students with disabilities; (2) data on the percentage of students with disability by disability category, educational environment, and other special population status; (3) a compilation of findings and data from the Review of Special Education in the Commonwealth of Massachusetts written by Dr. Thomas Hehir in April 2012; (4) descriptions of programs and improvement activities -- including an update on the development of the Massachusetts Tiered System of Support (MTSS), a brief discussion regarding the fact that Massachusetts met requirements for the first time under the IDEA Part B State Performance Plan, and a report on the impact of the No Child Left Behind Waiver on special education accountability determinations; and (5) information on special education expenditures, claims filed for "circuit breaker" reimbursement, Medicaid reimbursement for eligible services provided in the school environment, educational collaboratives and statistics from the Division of Administrative Law Appeals (formerly Bureau of Special Education Appeals). [For the previous report, "Report to the Legislature: Annual Report on Students with Disabilities, 2010-2011," see ED593662.]