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Building on Local District Flexibility in IDEA Act This bill amends the Individuals with Disabilities Education Act to add exceptions to the maintenance of effort requirement for local education agencies (LEAs). Specifically, an LEA may reduce its level of expenditures for the education of children with disabilities below the level of those expenditures for the preceding fiscal year where such reduction is attributable to: (1) improved efficiencies that do not result in a reduction of special education services; or (2) the reduction of expenditures for employment-related benefits provided to special education personnel, provided that such reduction of expenditures does not result in a reduction in special education services. Furthermore, a state may waive the maintenance of effort requirement for an LEA for one fiscal year at a time if the state determines that: (1) all children with disabilities have available to them a free, appropriate public education; or (2) the LEA has not reduced the level of expenditures for the education of children with disabilities for such fiscal year disproportionately to other expenditures, and granting a waiver would be equitable due to exceptional or uncontrollable circumstances or a precipitous and unforeseen decline in the LEA's financial resources.

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