SECTION 1. Recognizing that school districts and municipalities are unable to adequately plan an education budget because of the volatility of special education costs, and in an effort to help school districts and municipalities with their growing concern regarding extraordinary and unanticipated special education cost, the Commonwealth will devise an insurance policy for municipalities in school districts which will allow them to be reimbursed for special education costs that exceed 25% of the dollar amount obtained by the formula below:
The average special education expenditures for the commonwealth over the last three years, divided by the average number of public school students in the commonwealth over the last three years, multiplied by the number of students in a particular school district or municipality.
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