(2) (i) “Special education enrollment” means the number of students enrolled in a public school in the prior fiscal year who required special education services as defined in the federal Individuals with Disabilities Education Act.

(ii) “Special education enrollment” includes special education students enrolled in a publicly funded prekindergarten program under Title 7, Subtitle 1A of this article.

(iii) “Special education enrollment” does not include students who are enrolled in or attend:

1. The Maryland School for the Blind;

2. The Maryland School for the Deaf; or

3. An educational program operated by the State.

(3) “Special education per pupil amount” means the following proportions of the target per pupil foundation amount:

(i) For fiscal year 2022, 86%;

(ii) For fiscal year 2023, 86%;

(iii) For fiscal year 2024, 92%;

(iv) For fiscal year 2025, 99%;

(v) For fiscal year 2026, 103%;

(vi) For fiscal year 2027, 112%;

(vii) For fiscal year 2028, 122%;

(viii) For fiscal year 2029, 136%;

(ix) For fiscal year 2030, 153%;

(x) For fiscal year 2031, 151%;

(xi) For fiscal year 2032, 148%; and

(xii) For fiscal year 2033 and each fiscal year thereafter, 146%.

(b) Each school shall use the funds provided under this section to provide the services required by each student’s individualized education program or 504 plans.

(c) (1) Each fiscal year, the State shall distribute the State share for special education to each county board.

(2) Each fiscal year, the county board shall distribute to each school or publicly funded prekindergarten program the minimum school funding amount for special education calculated under § 5-234 of this subtitle.