(1) From the allocation under section 51a(1), there is allocated for 2022-2023 the amount necessary, estimated at $350,900,000.00 for 2022-2023, for payments to districts and intermediate districts for 75% of foundation allowance costs associated with special education pupils, and there is allocated for 2023-2024 the amount necessary, estimated at $491,200,000.00 for 2023-2024, for payments to districts and intermediate districts for 100% of foundation allowance costs associated with special education pupils.

    (2) For 2022-2023, the department shall calculate the amount allocated to a district under this section by multiplying the district’s special education pupil membership, excluding pupils described in section 51a(11), times 75% of the foundation allowance under section 20 of the pupil’s district of residence, plus 75% of the amount of the district’s per-pupil allocation under section 20m, not to exceed 75% of the target foundation allowance for the current fiscal year, or, for a special education pupil in membership in a district that is a public school academy, times an amount equal to 75% of the amount per membership pupil calculated under section 20(6). For an intermediate district, the amount allocated under this subsection is an amount per special education membership pupil, excluding pupils described in section 51a(11), and is calculated in the same manner as for a district, using 75% of the foundation allowance under section 20 of the pupil’s district of residence, not to exceed 75% of the target foundation allowance for the current fiscal year, and 75% of that district’s per-pupil allocation under section 20m.

    (3) Beginning in 2023-2024, the department shall calculate the amount allocated to a district under this section by multiplying the district’s special education pupil membership, excluding pupils described in section 51a(11), times 100% of the foundation allowance under section 20 of the pupil’s district of residence, plus 100% of the amount of the district’s per-pupil allocation under section 20m, not to exceed 100% of the target foundation allowance for the current fiscal year, or, for a special education pupil in membership in a district that is a public school academy, times an amount equal to 100% of the amount per membership pupil calculated under section 20(6). For an intermediate district, the amount allocated under this subsection is an amount per special education membership pupil, excluding pupils described in section 51a(11), and is calculated in the same manner as for a district, using 100% of the foundation allowance under section 20 of the pupil’s district of residence, not to exceed 100% of the target foundation allowance for the current fiscal year, and 100% of that district’s per-pupil allocation under section 20m.