This paper presents the findings from the second case in a multiple-case study examining the implementation of federal and state policies by State Education Agencies (SEAs) and Local Education Agencies (LEAs) to provide Accessible Educational Materials (AEM) to disabled students in two Southern states, referred to as State 1 and State 2. The first case, focusing on State 1, has been previously published (Shaheen & Curry, 2023). This study builds on those findings, offering a comparative analysis of the approaches and challenges faced by State 2 in ensuring AEM accessibility. The insights gained from this research contribute to a broader understanding of policy enactment and its impact on educational equity for disabled students.