Many local school districts across the U.S. include within their boundaries parcels of land that are owned by Federal Government or that have been removed or that have been removed from the local tax rolls by Federal Government, including Indian lands. These school districts face special challenges: they must provide a quality education to the children living on Indian and other Federal lands, while sometimes operating with less local revenue than is available to other school districts.
Impact Aid law (Title VII ESSA of 2015) refers to local school districts as local educational agencies = LEAs
Purpose of Impact Aid to compensate LEAs for: