Section 504 is a federal law that prohibits discrimination against individuals with disabilities. It requires schools that receive federal funding to provide students with disabilities equal educational opportunities and accommodations. A student is eligible for Section 504 if they have a physical or mental impairment that substantially limits a major life activity. Eligibility is determined by an evaluation from multiple sources and does not require specific tests or failing grades. Accommodations must be provided to ensure equal access for students with disabilities. Annual reviews are not required under Section 504 like they are under IDEA.