"Approved costs threshold", $45,793 in fiscal year 2020 and adjusted by the foundation inflation index, as defined in section 2 of chapter 70, in each subsequent year.
"Instructional costs", only those costs directly attributable to providing the special education services in the student's individual education plan, such as salary of educational personnel, salary of related services personnel, costs for specialized books, materials or equipment, tuition costs if the student is receiving services from other than the local public school, consultant costs if directly attributable to the student's instructional program and instructional costs of extended day or year services if such services are a part of the individual education plan; provided, however, that such costs shall be prorated as appropriate to reflect group activities or costs for part-time services; provided further, that "instructional costs" shall not include transportation costs, administrative or overhead costs, the costs of adapting classrooms or materials that are used by more than 1 student, the costs of fringe benefits of personnel employed by the school district or the costs associated with evaluation, development of the individual education plan or service coordination for the student with disabilities; and provided further, that "instructional costs" for the purposes of this reimbursement program shall not include the salary of personnel providing educational services when such services are not specially designed instruction for the student with disabilities.
The department shall promulgate regulations to define, consistent with this section, the costs associated with implementing individual education plans for pupils that shall be eligible for reimbursement under the program.
Notwithstanding the preceding paragraph, the reimbursement rate for students who have no parent or guardian living in the commonwealth and for any school age child placed in a school district other than a home town by, or under the auspices of, the department of transitional assistance or the department of children and families shall be 100 per cent of all instructional and transportation costs that exceed the approved costs threshold.
Mass. Gen. Laws ch. 71B, § 5A