between the eligible entity and a labor organization, as defined in the preceding proviso: Provided further , That a State’s application shall include assurances that all students with disabilities (as defined by section 602 of IDEA) are afforded their full rights under IDEA, including all rights and services outlined in individualized education programs ( IEPs ) (as defined in section 614(d) of IDEA), individualized family services plans (as defined by section 636 of IDEA), and in section 504 of the Rehabilitation Act of 1973: Provided further , That a State receiving funds under this heading shall submit a report to the Secretary, at such time and in such manner as the Secretary may require, that describes the use of funds provided under this heading: Provided further , That no recipient of funds under this heading shall use funds to provide financial assistance to students to attend private elementary or secondary schools, unless such funds are used to provide special education and related services to children with disabilities whose IEPs require such placement, and where the school district maintains responsibility for providing such children a free appropriate public education, as authorized by IDEA: Provided further , That a local educational agency, State, institution of higher education, or other entity that receives funds under “State Fiscal Stabilization Fund”, shall to the greatest extent practicable, continue to pay its employees and contractors during the period of any disruptions or closures related to coronavirus: Provided further , That the terms elementary education and secondary education have the meaning given such terms under State law: Provided further , That the term institution of higher education has the meaning given such term in section 101 of the Higher Education Act of 1965: Provided further , That the term fiscal year shall have the meaning given such term under State law: Provided further , That the term State means each of the 50 States, the District of Columbia, and the