As part of the 2004 reauthorization of the Individuals with Disabilities Education Act (IDEA), states are required to comply with the National Instructional Materials Accessibility Standard (NIMAS) beginning July 19, 2006. NIMAS is defined as "the standard established by the Secretary to be used in the preparation of electronic files suitable and used solely for efficient conversion into specialized formats" IDEA Section 674(e)(3)(B)]. The purpose of this document is to describe how states are responding to NIMAS requirements. Project Forum at the National Association of State Directors of Special Education completed this document as part of its cooperative agreement with the U.S. Department of Education's Office of Special Education Programs (OSEP). [For the "The National Instructional Materials Accessibility Standard (NIMAS): State Implementation Update. inForum", see ED529769.]