Reserved. Reserved. Reserved. In this subsection, “basic cost” as to each county, means the average amount spent by the county from county, State, and federal sources for the public education of a nonhandicapped child. “Basic cost” does not include amounts specifically allocated and spent for identifiable compensatory programs for disadvantaged children. As provided in paragraphs (3) and (4) of this subsection, the State and the counties shall share collectively in the cost of educating children with disabilities in nonpublic programs under § 8–406 of this subtitle. Subject to the limitation under subparagraph (ii) of this paragraph, for each of these children domiciled in the county, the county shall contribute for each placement the sum of: The local share of the basic cost; An additional amount equal to 200 percent of the basic cost; and For fiscal year 2009, an additional amount equal to 20 percent of the approved cost or reimbursement in excess of the sum of items 1 and 2 of this subparagraph; For fiscal years 2010 through 2025, an additional amount equal to 30 percent of the approved cost or reimbursement in excess of the sum of items 1 and 2 of this subparagraph; For fiscal year 2026, an additional amount equal to 40 percent of the approved cost or reimbursement in excess of the sum of items 1 and 2 of this subparagraph; and For fiscal year 2027 and each fiscal year thereafter, an additional amount equal to 50 percent of the approved cost or reimbursement in excess of the sum of items 1 and 2 of this subparagraph. The amount that a county is required to contribute under subparagraph (i) of this paragraph may not exceed the total cost or reimbursement amount approved by the Department. For each of these children, the State shall contribute an amount equal to the amount of the approved cost or reimbursement in excess of the amount the county is required to contribute under paragraph (3) of this subsection. In this subsection the following words have the meanings indicated. “Local school salaries” means the salaries received by public school teachers of similar training and experience to teachers at a nonpublic school in the same county in which the school is located. “Nonpublic school” means a nonpublic school in which a child with a disability is placed under § 8–406 of this subtitle. A nonpublic school shall provide its teachers a salary that is equivalent to the local school salaries, phased in over 3 years beginning in fiscal year 2024 with parity achieved in the third year and parity maintained thereafter. In accordance with the phase–in and continuing each year thereafter under paragraph (2) of this subsection, if the amount of funding provided under subsection (d) of this section is insufficient to provide local school salaries to teachers at nonpublic schools approved under COMAR 13A.09.10, additional funding shall be provided in an amount equal to the difference between the amount of funding needed to provide local school salaries to teachers at a nonpublic school and the funding provided under subsection (d) of this section. The additional funding under paragraph (3) of this subsection shall be paid for by the State and the county in the same proportion as the costs paid under subsection (d) of this section. The amount provided by the county under subparagraph (i) of this paragraph is in addition to the amount required under § 5–235 of this article. The calculations under §§ 5–214, 5–235, and 5–239 of this article shall be made as though the county did not provide the amount required under subparagraph (i) of this paragraph. Funding for other components of the special education placement may not be reduced to provide teacher salaries in accordance with this subsection. The Department shall adopt regulations to carry out the provisions of this section.