SECTION 72.
Notwithstanding any general or special law to the contrary, for fiscal years 2008 and thereafter, the amount allocated to each district's foundation budget pursuant to the definition of employee benefits and fixed charges allotment as specified in section 2 of chapter 70 of the General Laws shall be increased by 5 per cent on a county, city, town or district 's acceptance and implementation of subsections (a) and (b) of section 3B of chapter 32B.