N.J. Stat. § 18A:7F-71
In addition to any other State aid provided pursuant to P.L. 2007, c. 260(C.18A:7F-43 et al.), a school district may receive military impact aid if, in the prebudget year, the school district received a Basic Support Payment of federal Impact Aid under section 7003 of the federal Elementary and Secondary Education Act of 1965 (20 U.S.C. s. 7703) and the district provides free public education to federally connected children whose parents are on active duty in the uniformed services. The amount of military impact aid provided to a district pursuant to this section shall be calculated as follows:
MIA = (PPLTL - PPIA) x REFCMS
where
PPLTL is the per pupil general fund tax levy, which is derived by dividing the prebudget year general fund tax levy by resident enrollment, without the inclusion of federally connected children whose parents are on active duty in the uniformed services and who otherwise are included in the calculation of resident enrollment as defined pursuant to section 3 of P.L. 2007, c. 260(C.18A:7F-45);
PPIA is the per pupil federal impact aid amount, which is the result of dividing the amount of a school district's Basic Support Payment received in the prebudget year by the number of federally connected children whose parents are on active duty in the uniformed services; and
REFCMS is the resident enrollment of federally connected children whose parents are on active duty in the uniformed services;
A school district shall not receive military impact aid pursuant to this section if the difference between PPTL and PPIA is negative.
N.J.S. § 18A:7F-71