34 C.F.R. § 300.139 – Location of services and transportation.

(a) Services on private school premises. Services to parentally-placed private school children with disabilities may be provided on the premises of private, including religious, schools, to the extent consistent with law.
(b) Transportation—(1) General.
1. (i) If necessary for the child to benefit from or participate in the services provided under this part, a parentally-placed private school child with a disability must be provided transportation—
  1. (A) From the child's school or the child's home to a site other than the private school; and
  2. (B) From the service site to the private school, or to the child's home, depending on the timing of the services.
2. (ii) LEAs are not required to provide transportation from the child's home to the private school.
3. (2) Cost of transportation. The cost of the transportation described in paragraph (b)(1)(i) of this section may be included in calculating whether the LEA has met the requirement of § 300.133.
  (Approved by the Office of Management and Budget under control number 1820-0030)
  (Authority: 20 U.S.C. 1412(a)(10)(A))