A. A school administrative unit is eligible for a prorated share of the tier 1 cushion of $4,000,000 if the school administrative unit meets the following criteria:

(1) The school administrative unit's fiscal year 2002- 03 mills raised for education as calculated by the department is equal to or greater than 9.97 mills;

(2) The school administrative unit's per pupil fiscal capacity for operating costs in fiscal year 2003-04 is equal to or less than $837,548; and

(3) The school administrative unit's state share of subsidy for fiscal year 2003-04 for operating costs and program costs, excluding the state share of bus purchases plus minimum subsidy, is less than the state share of subsidy for fiscal year 2002-03 for operating costs and program costs, excluding the state share of bus purchases plus minimum subsidy, and the fiscal year 2002-03 cushion provision under former subsection 16.

Sec. 20. 20-A MRSA §15602, sub-§19, ¶A, as enacted by PL 2003, c. 20, Pt. C, §2, is amended to read:

A. A school administrative unit is eligible for a prorated share of the tier 2 cushion of $1,000,000 if the school administrative unit meets the following criteria:

(1) The school administrative unit's fiscal year 2002- 03 mills raised for education as calculated by the department is equal to or greater than 9.97 mills; and

(2) The school administrative unit's state share of subsidy for fiscal year 2003-04 for operating costs and program costs, excluding the state share of bus purchases plus minimum subsidy and the fiscal year 2003-04 initial cushion set forth in subsection 18, is less than the school administrative unit's state share of subsidy for fiscal year 2002-03 for operating costs and program costs, excluding the state share of bus purchases plus minimum subsidy and the fiscal year 2002-03 cushion provision under former subsection 16.

Sec. 21. 20-A MRSA §15604, sub-§1, ¶C, as amended by PL 1997, c. 326, §3, is further amended to read: