Indiana Code Title 20. Education § 20-35-6-2

Sec. 2. (a) The secretary of education may contract with in-state or out-of-state public and private schools, state agencies, or child caring institutions (as defined in IC 12-7-2-29(1)) to pay, with any funds appropriated for this purpose, the excess costs of educating children of school age:

The state shall pay the costs of the services that exceed the amount a school corporation is required to pay, as determined by the department under subsection (b).

(b) The department shall determine the amount a school corporation must pay before the state will pay excess costs described in subsection (a).  At a minimum, school corporations shall pay their share of the total tuition costs for children with disabilities served under this section.

(c) The state board shall adopt rules under IC 4-22-2 necessary to implement this section.

(d) Money appropriated for the purposes of this section does not revert to the state general fund.