B.__For units that do not operate secondary grade schools, the EPS per-pupil rate for secondary grades is calculated by multiplying the number of students sent by the sending unit to a secondary grade receiving unit multiplied by the receiving unit's EPS per-pupil rate for secondary grades and the result divided by the number of students sent by the sending unit to that secondary grade receiving unit.__If the sending unit sends students to more than one secondary grade receiving unit, then the secondary grade receiving unit cost for each student sent by the sending unit is added and the result divided by the total number of students sent to secondary grade receiving units by the sending unit.__The result is the average secondary grade EPS per-pupil rate for the sending unit.

The EPS per-pupil rate for private schools approved for tuition purposes under chapter 117 is the statewide average EPS per-pupil rate for secondary grades.__The secondary attending student count is the most recent October 1st count prior to the allocation year.

Sec. D-41. 20-A MRSA §15678, sub-§5, ¶B, as enacted by PL 2003, c. 504, Pt. A, §6, is amended to read:

B. The amount, as determined by the commissioner, that equals the statewide percentage of salary costs that represents the statewide average benefit costs.

Sec. D-42. 20-A MRSA c. 606-C, headnote, as enacted by IB 2003, c. 2, §1, is repealed.

Sec. D-43. 20-A MRSA §15681, as enacted by IB 2003, c. 2, §1, is repealed.

Sec. D-44. 20-A MRSA §15681-A is enacted to read:

§15681-A.__Other subsidizable costs

The following are other subsidizable costs:

1.__Bus purchases.__Bus purchase costs;

2.__Special education costs.__Beginning in fiscal year 2005- 06, a school administrative unit receives an additional