Pennsylvania.
The reason is that you need a state that considers gifted education to BE a "special need" the way that disability confers specific and differential special needs.
There are places that automatically write IEP's for gifted students-- and PA is the one that I'm aware of where the practice is apparently state-wide and written into educational law.
Since the second 'e' is Federal, that should mean that PA effectively recognizes 2E students as a unique group. You only write ONE document called an IEP, after all, and if it contains provisions and line items for both gifted needs and also for disability-related ones, then it's de facto a "2E" version of an IEP.
Does that help?
The problem that you're going to face in looking at POLICY here is that Disability is federal, and gifted is state or local. Period.
Lillie-Felton is a ruling that you ought to take a look at, however. That specifically spells out that it is ILLEGAL to prevent gifted students from having access to appropriate (gifted) programming by virtue of disability's limitations.
