A. The governing board of a school district may compute a federal impact adjustment to the unrestricted capital budget limit. The maximum amount of the federal impact adjustment is the sum of the following:

1. 1. Twenty-five percent of the monies received from forest reserve funds by the school district in the prior fiscal year as provided in section 41-736.

2. 2. For a school district that is not an accommodation school, the lesser of:

   1. (a) Twenty-five percent of the title VIII of the elementary and secondary education act of 1965 revenues received in the prior fiscal year.

   2. (b) The total amount of title VIII of the elementary and secondary education act of 1965 revenues received in the prior fiscal year minus the sum of the following:

      1. (i) The amount of title VIII of the elementary and secondary education act of 1965 assistance used to increase the general budget limit as provided in section 15-905, subsections K and O for the prior fiscal year.
      2. (ii) The amount budgeted for title VIII of the elementary and secondary education act of 1965 administrative costs as provided in section 15-905, subsection P for the current year.
      3. (iii) The amount budgeted for principal and interest on impact aid revenue bonds pursuant to section 41-5804 for the current year.