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U.S. Department of Education: Promoting Educational Excellence for all Americans
Regulations: Part 300 / G / 300.700 / b / 2

(2) For fiscal year 2007 and subsequent fiscal years--

(i) The number of children with disabilities in the 2004-2005 school year in the State who received special education and related services--

(A) Aged three through five if the State is eligible for a grant under section 619 of the Act; and

(B) Aged 6 through 21; multiplied by

(ii) Forty (40) percent of the average per-pupil expenditure in public elementary schools and secondary schools in the United States (as defined in Sec. 300.717);

(iii) Adjusted by the rate of annual change in the sum of--

(A) Eighty-five (85) percent of the State's population of children aged 3 through 21 who are of the same age as children with disabilities for whom the State ensures the availability of FAPE under Part B of the Act; and

(B) Fifteen (15) percent of the State's population of children described in paragraph (b)(2)(iii)(A) of this section who are living in poverty.