(2) Major capital costs;

(3) Expenditures from all federal revenue sources, except for amounts received under the United States Code, Public Law 81-874; and

(4) One half of salary and benefit costs for superintendents, assistant superintendents and associate superintendents;

(5) Transportation costs not associated with transporting students from home to school and back home each day; and

Sec. 8. 20-A MRSA §15603, sub-§26-A, ¶F, as amended by PL 1995, c. 665, Pt. J, §2, is repealed and the following enacted in its place:

F.__If, for any fiscal year, the total amount appropriated by the Legislature for the State's share is less than 55% of the total allocation, the percentage of local share must be increased to the level required to result in the maintenance of the total allocation.__A statewide millage for operating allocation may be established by increasing the original mill indices to the level required to offset the amount the state share is under funded as well as the local share.__The program millage limit and debt service millage limit remain as originally calculated.__The resulting millage indices are used to calculate the local share of total allocation and the level of state subsidy.__The following subsidizable costs may not be reduced:

(1)__Principal and interest on approved school construction costs; and

(2)__Approved lease costs.

Sec. 9. 20-A MRSA §15603, sub-§27, as amended by PL 1993, c. 410, Pt. F, §16, is repealed and the following enacted in its place:

27.__Subsidy indices.__"Subsidy indices" means the equivalent mill rates that when applied to fiscal capacity for all municipalities would raise the local share of the operating allocations, program allocations and debt service allocations and, once established, would limit the debt service millage.