It sounds to me like the step plan in the IEP isn't sufficiently clear because it is not being followed by the adults at school the same way that these same words were followed last year by the para that wrote them. IMO, you need an IEP meeting ASAP to clarify what is meant by the step plan in the IEP on how to deescalate him. If he should have the autonomy to determine how many laps he needs to get calm, the IEP should explicitly state this.
Don't leave the wording up to interpretation. Be specific!
When a teacher fails to follow school policy, you should go up the chain of command so the teacher can be retrained on how to follow policy. The principal would be the 1st person to bring this to.