The department shall calculate a distance education and telecommunications allowance for each school district equal to eighty-five percent of the difference of the costs for (1) telecommunications services, (2) access to data transmission networks that transmit data to and from the school district, and (3) the transmission of data on such networks paid by the school districts in the local system as reported on the annual financial report for the most recently available complete data year minus the receipts from the federal Universal Service Fund pursuant to section 254 of the Telecommunications Act of 1996, 47 U.S.C. 254, as such section existed on January 1, 2008, for the school districts in the local system as reported on the annual financial report for the most recently available complete data year.
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