Section 68 of chapter 71, as appearing in the 2014 Official Edition, is hereby amended by striking out the second and third sentences and inserting in place thereof the following 2 sentence:- If the distance between a child’s residence and the school the child is entitled to attend exceeds 1/2 mile, the distance has sidewalks and the nearest school bus stop is more than 1/ 4 mile from such residence, and the school committee declines to furnish transportation, the department, upon appeal of the parent or guardian of the child, may require the town to furnish transportation for children in grades kindergarten through grade 12 for all of the distance between said child’s residence and the school. If said distance exceeds 3 miles, and the distance between the child’s residence and a school in an adjoining town giving substantially equivalent instruction is less than 3 miles, and the school committee declines to pay for tuition in such nearer school, and for transportation in case the distance thereto exceeds 1/2 mile, the department, upon like appeal, may require the town of residence to pay for tuition in such nearer school for children in grades kindergarten through 12, and if necessary provide for transportation for the whole of said distance to, such nearer school for children in said grades.