(1) For fiscal years 2005 and 2006--
(i) The number of children with disabilities in the State who are receiving 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); and
