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(1) "Federal law" means:
(a) a statute passed by the Congress of the United States; or
(b) a final regulation:
(i) adopted by an administrative agency of the United States government; and
(ii) published in the code of federal regulations or the federal register.
(2) "Reasonably accommodate" means an LEA shall make its best effort to enable a parent to exercise a parental right specified in Section 53G-6-803:
(a) without substantial impact to staff and resources, including employee working conditions, safety and supervision on school premises and for school activities, and the efficient allocation of expenditures; and
(b) while balancing:
(i) the parental rights of parents;
(ii) the educational needs of other students;
(iii) the academic and behavioral impacts to a classroom;
(iv) a teacher's workload; and
(v) the assurance of the safe and efficient operation of a school.