This handbook for Iowa school districts was first published many years ago. Since that time, several significant sociopolitical and educational changes have occurred. For example, there has been an increase in the number of languages and cultures represented both in Iowa and in the political arenas of the nation. Immigrants and refugees from impoverished or war-torn homelands have come to this nation seeking the American Dream. Balances among minority group populations have shifted, and even greater shifts are likely in the future. In both society and educational institutions, a better understanding of the implications of the linguistic and cultural differences in learners who participate in available programs have been acquired. More than ever is known about language acquisition, cultural change, competencies, testing, affective states of the learner, and individual assessments. The changes in this handbook attempt to reflect these new understandings. The writers seek to give Iowa educators a picture of the unique needs of English language learners (ELLs) and to offer a guide for providing equal access to the quality education available in the state. The handbook will primarily benefit those responsible for designing and implementing programs in local school districts. This handbook is organized into the following chapters: (1) Legal and Educational Rationale; (2) Funding Sources; (3) Procedures; (4) Educational Programs; (5) Involving Parents and Community; and (6) Program Evaluation. The following are appended: (1) Bibliography of Language Tests for ELLs; (2) Enrollment Status Descriptors; (3) List of Resource Agencies, Centers, and Organizations; (4) Publishers of Bilingual/ESL/Multicultural/Multilingual Materials; (5) Print and Online Resource List; (6) Limited English Proficiency Laws and Rules; and (7) English Language Learners (ELL) District/Building Self-Study Guide. (Contains 3 tables, 1 chart, and 1 footnote.)