A. A newly created school district is eligible for additional program units. The number of additional program units to which a newly created school district is entitled under this subsection is the number of units computed in the following manner:

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(MEM for current year) x .147 = Units where MEM is equal to the total district membership, including early childhood education full-time equivalent membership and special education membership.

B. A school district whose membership decreases as a result of the establishment of a newly created school district is eligible for additional program units. The number of additional program units to which that district is entitled under this subsection is the number of units computed in the following manner:

(MEM for prior year — MEM for current year) x .17 = Units where MEM is equal to the total district membership, including early childhood education full-time equivalent membership and special education membership.

C. As used in this section, “newly created school district” means a local school district not in existence during the immediately preceding school year.