; and (J) $38,516,190,000 or 40 percent of the amount determined under paragraph (2), whichever is greater, for fiscal year 2027 and each subsequent fiscal year, and there are hereby appropriated $26,620,990,000 or 27.7 percent of the amount determined under paragraph (2), whichever is greater, for fiscal year 2027 and each subsequent fiscal year, which— (i) shall become available for obligation with respect to fiscal year 2027 on July 1, 2027, and shall remain available through September 30, 2028; and (ii) shall become available for obligation with respect to each subsequent fiscal year on July 1 of that fiscal year and shall remain available through September 30 of the succeeding fiscal year. (2) Amount With respect to each subparagraph of paragraph (1), the amount determined under this paragraph is the product of— (A) the total number of children with disabilities in all States who— (i) received special education and related services during the last school year that concluded before the first day of the fiscal year for which the determination is made; and (ii) were aged— (I) 3 through 5 (with respect to the States that were eligible for grants under section 619); and (II) 6 through 21; and (B) the average per-pupil expenditure in public elementary schools and secondary schools in the United States. . 3. Offsets The amounts appropriated in 611(i) of the Individuals with Disabilities Education Act ( 20 U.S.C. 1411(i) ), as amended by section 2 of this Act, shall be expended consistent with pay-as-you-go requirements.