Section 14. The state treasurer shall annually, on or before November twentieth, reimburse any city, town, regional school district or independent vocational school for expenditures incurred during the previous fiscal year in the transportation of pupils enrolled in special needs programs, in the manner hereinafter defined, provided that such transportation services are required by the educational plan of each such pupil, and that such services are not normally provided to pupils enrolled in regular day program in said city, town, regional school district or independent vocational school. Such reimbursement shall include: first, an amount for each such special needs pupil which is equal to the average transportation services expenditure per pupil enrolled in regular day program in said city, town, regional school district or independent vocational school during said fiscal year; and second, the entire amount by which each of the average transportation services expenditures per pupil enrolled in each special needs program prototype, as defined in regulations promulgated under this chapter, in said city, town, regional school district or independent vocational school during said fiscal year may exceed the aforesaid average transportation services expenditure per pupil enrolled in regular day program. In no instance, however, shall the amount of reimbursement for such excess cost within such special needs program prototype exceed one hundred and ten per cent of the averages of such excess costs in all cities, towns, regional school districts and independent vocational schools during the fiscal year in which such expenditures were made.

In determining each said average transportation services expenditure per pupil enrolled in regular day program in each city, town, regional school district and independent vocational school, the department of education shall use the transportation services expenditure per pupil eligible for reimbursement under sections seven A, seven B or sixteen C of chapter seventy-one, whichever is higher, during the same fiscal year. The commissioner of education may, by regulation, under the direction of the state board of education, further define the expenditures per pupil to be used in aforesaid computations.