(a) For the fiscal year 2013-2014 calculation of state foundation funding aid:

1. (1) In accordance with 6 CAR § 273-103(a) for the initial calculation of state foundation funding aid:

   1. (A) The calendar year immediately preceding the beginning of the current school fiscal year is calendar year 2012; and
   2. (B) The school district’s total millage rate is the total millage rate effective as of January 1, 2012; and

2. (2) In accordance with 6 CAR § 273-103(b):

   1. (A) The calendar year in which the current school fiscal year began is 2013; and
   2. (B) The school district’s total millage rate is the total millage rate effective as of January 1, 2013.

(b) For the fiscal year 2014-2015 calculation of state foundation funding aid:

1. (1) In accordance with 6 CAR § 273-103(a) for the initial calculation of state foundation funding aid:

   1. (A) The calendar year immediately preceding the beginning of the current school fiscal year is calendar year 2012; and
   2. (B) The school district’s total millage rate is the total millage rate effective as of January 1, 2012; and

2. (2) In accordance with 6 CAR § 273-103(b) and (c):

   1. (A) The calendar year in which the current school fiscal year began is 2014; and
   2. (B) The school district’s total millage rate is the total millage rate effective as of January 1, 2014.

(c)

1. (1) For fiscal year 2015-2016 and for subsequent fiscal years, the calculation of state foundation funding aid is in accordance with 6 CAR § 273-103(a) – (c).

2. (2) In accordance with 6 CAR § 273-103(d) for the fiscal years 2013-2014 and 2014-2015, in the calculation of bonded debt assistance:

   1. (A) The calendar year immediately preceding the beginning of the current school fiscal year is calendar year 2012; and
   2. (B) The school district’s total millage rate is the total millage rate effective as of January 1, 2012.