The school district here in Reading recently filed suit contending that Pennsylvania, in enforcing the federal law, had unfairly judged Reading's efforts to educate thousands of recent immigrants and unreasonably required the impoverished city to offer tutoring and other services for which there is no money.

"We're not trying to make a political statement, but this law can just overwhelm a school system's ability to meet its requirements, especially when a district is as financially stressed as we are," said Fred Gaige, a school board member. His school system has been struggling to comply with the law, he said, even as it flirts with bankruptcy because the local manufacturing economy is collapsing.

The law, known as No Child Left Behind and signed in January 2002, seeks to raise achievement by penalizing schools where test scores do not meet annual targets. It is the most sweeping plan to shake up public education in a generation, as well as the most intrusive federal intervention in local schools. But until recently it had provoked little more than grumbling, though polls showed that educators in most of the nation's 15,000 districts considered several of its requirements ill-conceived.

In recent weeks, however, three Connecticut school districts have rejected federal money rather than comply with the red tape that accompanies the law, and several Vermont districts have shifted federal poverty money away from schools to shield them from sanctions.

Republican lawmakers from the National Council of State Legislatures, who consider the law a violation of states' rights, took their complaints to the White House in November, where they got a chilly reception.

Now, several say they will press their case in their home states. A Republican legislator has introduced a bill that would prohibit Utah authorities from complying with the law or accepting the $100 million it would bring the state. Half a dozen other state legislatures have voted to study similar action.

Some analysts see the scattered actions as the front end of a backlash that will probably swell this year, when early penalties are likely to be imposed on thousands of schools across the nation.