30. Secondary grades. "Secondary grades" means grade 9 to grade 12.

30-A.__Special education costs.__"Special education costs" for subsidy purposes includes:

A.__The salary and benefit costs of certified professionals, assistants and aides or persons contracted to perform a special education service;

B. The costs of tuition and board to other schools for programs that have been approved by the commissioner and not paid directly by the State.__Medical costs are not allowable as part of a tuition charge;

C.__The following preschool handicapped services:

(1)__The salary and benefit costs of certified professionals, assistants and aides or persons contracted to perform preschool handicapped services that have been approved by the commissioner; and

(2)__The cost of tuition to other schools for programs that have been approved by the commissioner; and

D.__Special education costs that are the costs of educational services provided to students who are temporarily unable to participate in regular school programs.__Students who may be included are pregnant students, hospitalized students or those confined to their homes for illness or injury, students involved in substance abuse programs within hospital settings or in residential rehabilitation facilities licensed by the Department of Health and Human Services, Office of Alcoholism and Drug Abuse Prevention for less than 6 weeks duration or students suffering from other temporary conditions that prohibit their attendance at school.__Students served under this paragraph may not be counted as exceptional students for federal reporting purposes.

30-B.__State-operated institution.__"State-operated institution" means any residential facility or institution that is operated by the Department of Health and Human Services or a school operated by the Department of Education.

31. State share percentage. "State share percentage" means the percentage of the sum of the following amounts that is