SECTION 1. Chapter 71B of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by inserting the following section:-

Section 14. The state treasurer shall annually, on or before November 20th, reimburse any city, town, regional school district or independent vocational school for expenditures incurred during the previous fiscal year in the transportation of pupils enrolled in special education programs, in the manner hereinafter defined, provided that such transportation services are required by the individual educational plan of each such pupil, that such services are not normally provided to pupils enrolled in regular day program in said city, town, regional school district or independent vocational school, and that the expenditures for such services are not eligible for reimbursement under section 5A of this chapter. Such reimbursement shall include: first, an amount for each such pupil enrolled in a special education program which is equal to the average transportation services expenditure per pupil enrolled in regular day program in said city, town, regional school district or independent vocational school during said fiscal year; and second, the entire amount by which each of the average transportation services expenditures per pupil enrolled in each special education program prototype, as defined in regulations promulgated under this chapter, in said city, town, regional school district or independent vocational school during said fiscal year may exceed the aforesaid average transportation services expenditure per pupil enrolled in regular day program. In no instance, however, shall the amount of reimbursement for such excess cost within such special education program prototype exceed one hundred and ten per cent of the averages of such excess costs in all cities, towns, regional school districts and independent vocational schools during the fiscal year in which such expenditures were made.

In determining each said average transportation services expenditure per pupil enrolled in regular day program in each city, town, regional school district and independent vocational school, the department of elementary and secondary education shall use the transportation services expenditure per pupil eligible for reimbursement under sections 7 A, 7B or 16C of chapter 71, whichever is higher, during the same fiscal year. The commissioner of elementary and secondary education may, by regulation, under the direction of the state board of elementary and secondary education, further define the expenditures per pupil to be used in aforesaid computations.

SECTION 2. Notwithstanding any general or special law to the contrary, reimbursements authorized under section 14 of chapter 71B of the general laws, as inserted by this act, shall be made in accordance with the following funding schedule: (i) not less than 25 per cent of the total eligible state obligation in fiscal year 2026; (ii) not less than 50 per cent of the total eligible state obligation in fiscal year 2027; (iii) not less than 75 per cent of the total eligible state obligation in fiscal year 2028; and (iv) not less than 100 per cent of the total eligible state obligation in fiscal year 2029 and in subsequent fiscal years.

SECTION 3. Notwithstanding any general or special law to the contrary, reimbursements authorized under section 7A of chapter 71 of the general laws shall be made in accordance with the following funding schedule: (i) not less than 25 per cent of the total eligible state obligation in fiscal year 2026; (ii) not less than 50 per cent of the total eligible state obligation in fiscal year 2027; (iii) not less than 75 per cent of the total eligible state obligation in fiscal year 2028; and (iv) not less than 100 per cent of the total eligible state obligation in fiscal year 2029 and in subsequent fiscal years.