; (ii) may offer students flavored and unflavored fluid milk (including low-fat flavored milk that contains no more than 150 calories per 8-ounce serving) and lactose-free fluid milk; and (iii) shall provide a substitute for fluid milk for students whose disability restricts their diet, on receipt of a written statement from a licensed physician that identifies the disability that restricts the student’s diet and that specifies the substitute for fluid milk. (B) Substitutes (i) Standards for substitution A school may substitute for the fluid milk provided under subparagraph (A) a nondairy beverage that is nutritionally equivalent to low-fat and fat-free fluid milk and meets nutritional standards established by the Secretary (which shall, among other requirements to be determined by the Secretary, include fortification of calcium, protein, vitamin A, vitamin D, magnesium, phosphorus, potassium, riboflavin, and vitamin B–12) for students who cannot consume fluid milk because of a medical or other special dietary need other than a disability described in subparagraph (A)(iii). (ii) Notice The substitutions may be made if the school notifies the State agency that the school is implementing a variation allowed under this subparagraph, and if the substitution is requested by written statement of a medical authority or by a student’s parent or legal guardian that identifies the medical or other special dietary need that restricts the student’s diet, except that the school shall not be required to provide beverages other than beverages the school has identified as acceptable substitutes. (iii) Excess expenses borne by school food authority Expenses incurred in providing substitutions under this subparagraph that are in excess of expenses covered by reimbursements under this Act shall be paid by the school food authority. . 4. Fluid milk and competing beverages Section 10(b)(1)(C) of the Child Nutrition Act of 1966 ( 42 U.S.C. 1779(b)(1)(C) ) is amended— (1) in clause (i), by striking and at the end