SECTION 1. As used is this act, the following terms shall, unless the context clearly requires otherwise, the following meanings:

“Federal Military Reservation" shall mean the Massachusetts Military Reservation, Hanscom Air Force Base, the Natick Soldiers System Center, and all federal lands appurtenant thereto.

SECTION 2. Notwithstanding section 2 of chapter 70 of the General Laws, the Commonwealth shall pay through the mechanisms of target aid as phased in over time, in addition to the target aid calculation, one hundred percent of the state required net school spending, associated with children who are dependents of military or other federal personnel and who reside on a Federal Military Reservation in the Commonwealth and who attend the public schools in any district, net of federal impact aid pursuant to 20 USC § 7701, and state aid pursuant to chapter 70 of the General Laws such amount hereafter referred to as "reimbursement aid".

Reimbursement aid shall be calculated and paid to eligible municipalities as follows:

(a) By taking the district's required net school spending on a per pupil basis multiplied by the number of such students identified in the district’s impact aid grant submission from the prior year less the total amount of Federal impact aid received by the district on account of such students in the prior year, and the per pupil amount of state chapter 70 aid for these same students.

(b) For a student residing on a Federal Military Reservation and attending an out of district special education school, reimbursement aid shall be calculated as the total tuition cost paid by the municipality less the sum of (i) any federal impact aid received and (ii) any state circuit breaker reimbursement received and the per pupil amount of state aid received pursuant to chapter 70 of the General Laws, for that student.

(c) For a student residing on a Federal Military Reservation who attends a vocational-technical school, reimbursement aid shall be calculated as the total tuition or per pupil assessment cost charged to the municipality less any federal impact aid received for that student and the calculated per pupil amount of state aid pursuant to chapter 70 of the General Laws, for that student .

SECTION 3.  This act shall apply to the calculation of target aid for the fiscal year commencing July 1, 2013 and all subsequent years.

SECTION 4.  Notwithstanding any general or special law, rule or regulation to the contrary, reimbursement aid shall not be available with respect to, and this act shall not apply to, children (i) who attend schools maintained or operated by a municipality on a Federal Military Reservation pursuant to an arrangement to provide for the elementary or secondary education of dependents of members of the armed forces or civilian employees of the department of defense residing on a Federal Military reservation pursuant to 10 USC § 2164(a), and (ii) who are eligible beneficiaries of federal aid pursuant to 10 USC § 2164(a).

SECTION 5.  Notwithstanding any general or special law, rule or regulation to the contrary, this act shall not be construed to create a right to attendance in the public schools of a district if such right does not otherwise exist.