Amendment SSA2-SB70

SB70-SSA2,328,4 77.54 (70) (a) The sales price from the sale of and the storage, use, or other consumption of tangible personal property, regardless of whether the property is affixed to or incorporated into real property, and property under s. 77.52 (1) (c), used exclusively for the development, construction, renovation, expansion, replacement, repair, or operation of a qualified data center, as defined in s. 238.40 (1) (b), including computer server equipment and the chassis for such equipment; networking equipment; switches; racks; fiber-optic cabling, copper cabling, and other cabling, including cabling used to connect one or more qualified data centers; trays; conduit; substations; uninterruptible energy equipment; supplies; fuel piping and storage; duct banks; switches; switchboards; batteries; testing equipment; backup generation equipment; modular data centers and preassembled components; monitoring equipment; and security systems.

SB70-SSA2,328,12 (b) The sales price from the sales of and the storage, use, or other consumption of tangible personal property or property under s. 77.52 (1) (c) used in the development, construction, renovation, expansion, replacement, or repair of a water cooling or conservation system used exclusively to cool or conserve water for one or more qualified data centers, as defined in s. 238.40 (1) (b), including chillers, mechanical equipment, refrigerant piping, fuel piping and storage, adiabatic and free cooling systems, cooling towers, water softeners, air handling units, indoor direct exchange units, fans, ducting, and filters.

SB70-SSA2,328,18 (c) The sales price from the sale of and the storage, use, or other consumption of tangible personal property or property under s. 77.52 (1) (c) sold to a construction contractor that, in fulfillment of a real property construction activity, transfers the tangible personal property or property under s. 77.52 (1) (c) to a qualified data center, as defined in s. 238.40 (1) (b), if such tangible personal property or property under s. 77.52 (1) (c) becomes a component of the qualified data center.

SB70-SSA2,328,20 (d) The sales price from the sale of electricity used at a qualified data center, as defined in s. 238.40 (1) (b).

SB70-SSA2,350 Section 350. 77.61 (4) (c) of the statutes is amended to read:

SB70-SSA2,329,8 77.61 (4) (c) For reporting the sales tax and collecting and reporting the use tax imposed on the retailer under s. 77.53 (3) and the accounting connected with it, retailers, not including certified service providers that receive compensation under s. 73.03 (61) (h), may deduct 0.5 0.75 percent of those taxes payable or $10 for that reporting period required under s. 77.58 (1) and not more than $1,000 $8,000 for that reporting period, whichever is greater, but not more than the amount of the sales taxes or use taxes that is payable under ss. 77.52 and 77.53 (3) for that reporting period required under s. 77.58 (1), as administration expenses if the payment of the taxes is not delinquent. For purposes of calculating the retailer's discount under this paragraph, the taxes on retail sales reported by retailers under subch. V, including taxes collected and remitted as required under s. 77.785, shall be included if the payment of those taxes is not delinquent.

SB70-SSA2,351 Section 351. 77.705 of the statutes is amended to read:

SB70-SSA2,329,20 77.705 Adoption by resolution; baseball park district. A local professional baseball park district created under subch. III of ch. 229, by resolution under s. 229.68 (15), may impose a sales tax and a use tax under this subchapter at a rate of no more than 0.1 percent of the sales price or purchase price. Those taxes may be imposed only in their entirety. The resolution shall be effective on the first January 1, April 1, July 1, or October 1 that begins at least 120 days after the adoption of the resolution. Any moneys transferred from the appropriation account under s. 20.566 (1) (gd) to the appropriation account under s. 20.835 (4) (gb) shall be used exclusively to retire the district's debt. Any moneys received under s. 341.14 (6r) (b) 13. b. and credited to the appropriation account under s. 20.835 (4) (gb) shall be used exclusively to retire the district's debt.

SB70-SSA2,352 Section 352. 77.706 of the statutes is amended to read:

SB70-SSA2,330,6 77.706 Adoption by resolution; football stadium district. A local professional football stadium district created under subch. IV of ch. 229, by resolution under s. 229.824 (15), may impose a sales tax and a use tax under this subchapter at a rate of 0.5 percent of the sales price or purchase price. Those taxes may be imposed only in their entirety. The imposition of the taxes under this section shall be effective on the first January 1, April 1, July 1, or October 1 that begins at least 120 days after the certification of the approval of the resolution by the electors in the district's jurisdiction under s. 229.824 (15). Any moneys transferred from the appropriation account under s. 20.566 (1) (ge) to the appropriation account under s. 20.835 (4) (ge) shall be used exclusively to retire the district's debt.

SB70-SSA2,353 Section 353. 77.76 (3r) of the statutes, as created by 2023 Wisconsin Act 12, is amended to read:

SB70-SSA2,330,24 77.76 (3r) The From the appropriation under s. 20.835 (4) (gi), the department shall distribute 98.25 percent of the municipality taxes reported for each enacting municipality, minus the municipality portion of the retailers' discounts, to the municipality and shall indicate the taxes reported by each taxpayer, no later than 75 days following the last day of the calendar quarter in which such amounts were reported. In this subsection, the “municipality portion of the retailers' discount" is the amount determined by multiplying the total retailers' discount by a fraction the numerator of which is the gross municipality sales and use taxes payable and the denominator of which is the sum of the gross state and municipality sales and use taxes payable. The municipality taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments, and all other adjustments of the municipality taxes previously distributed. Interest paid on refunds of municipality sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (gi) at the rate paid by this state under s. 77.60 (1) (a). Any municipality receiving a report under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5) and (6).

SB70-SSA2,354 Section 354 . 79.038 (1) (em) of the statutes is created to read:

SB70-SSA2,331,3 79.038 (1) (em) The department of revenue shall certify the amounts of grants awarded under par. (a) to the department of administration, and the department of administration shall pay the amount of the grants awarded under par. (a).

SB70-SSA2,355 Section 355. 79.038 (2) of the statutes, as created by 2023 Wisconsin Act 12, is renumbered 79.038 (2) (a).

SB70-SSA2,356 Section 356 . 79.038 (2) (b) of the statutes is created to read:

SB70-SSA2,331,9 79.038 (2) (b) The department of revenue shall certify the amounts of grants awarded under par. (a) to the department of administration, and the department of administration shall pay the amount of the grants awarded under par. (a).

SB70-SSA2,357 Section 357. 79.04 (7) (a) of the statutes is amended to read:

SB70-SSA2,331,24 79.04 (7) (a) Beginning with payments in 2005, if a production plant, as described in sub. (6) (a), other than a nuclear-powered production plant, is built on the site of, or on a site adjacent to, an existing or decommissioned production plant; or is built on a site purchased by a public utility before January 1, 1980, that was identified in an advance plan as a proposed site for a production plant; or is built on, or on a site adjacent to, brownfields, as defined in s. 238.13 (1) (a) or s. 560.13 (1) (a), 2009 stats., after December 31, 2003, and has a name-plate capacity of at least one megawatt, each municipality and county in which such a production plant is located shall receive annually from the public utility account a payment in an amount that is equal to the number of megawatts that represents the production plant's name-plate capacity, multiplied by $600. Beginning with payments in 2024, the amount of the payments made under this paragraph shall be equal to the number of megawatts that represents the production plant's name-plate capacity, multiplied by $900.

SB70-SSA2,358 Section 358. 79.04 (7) (c) 1. of the statutes is amended to read:

SB70-SSA2,332,10 79.04 (7) (c) 1. Except as provided in subd. 2., beginning with payments in 2005, if a production plant, as described in sub. (6) (a), that derives energy from an alternative energy resource is built after December 31, 2003, and has a name-plate capacity of at least one megawatt, each municipality and county in which such a production plant is located shall receive annually from the public utility account a payment in an amount that is equal to the number of megawatts that represents the production plant's name-plate capacity, multiplied by $1,000. Beginning with payments in 2024, the amount of the payments made under this subdivision shall be equal to the number of megawatts that represents the production plant's name-plate capacity, multiplied by $1,500.

SB70-SSA2,359 Section 359 . 79.05 (title) of the statutes is amended to read:

SB70-SSA2,332,12 79.05 (title) Expenditure restraint incentive program.

SB70-SSA2,360 Section 360 . 79.0965 (4) of the statutes is created to read:

SB70-SSA2,332,17 79.0965 (4) The department of revenue shall certify the amount of the payment due each taxing jurisdiction under sub. (1) to the department of administration, and the department of administration shall make the payment on or before the first Monday in May.

SB70-SSA2,361 Section 361. 79.10 (7m) (a) 1. of the statutes is renumbered 79.10 (7m) (a) 1. (intro.) and amended to read:

SB70-SSA2,332,22 79.10 (7m) (a) 1. (intro.) Except as provided in par. (cm), the amount determined under sub. (4) shall be distributed by the department of administration to the counties on the 4th Monday in July., except as follows:

SB70-SSA2,362 Section 362. 79.10 (7m) (a) 1. a. of the statutes is created to read:

SB70-SSA2,333,2 79.10 (7m) (a) 1. a. In the 2023-24 fiscal year, the department of administration shall distribute $940,000,000 on the 4th Monday in July 2023, related to the 2022 property tax levies, and $255,000,000 on the first Monday in May 2024, related to the 2023 property tax levies.

SB70-SSA2,363 Section 363. 79.10 (7m) (a) 1. b. of the statutes is created to read:

SB70-SSA2,333,11 79.10 (7m) (a) 1. b. In the 2024-25 fiscal year, the department of administration shall distribute $940,000,000 on the 4th Monday in July 2024, related to the 2023 property tax levies, and $335,000,000 on the first Monday in May 2025, related to the 2024 property tax levies. In each fiscal year thereafter, the department of administration shall distribute $940,000,000 on the 4th Monday in July, related to the property tax levies of the calendar year immediately preceding the distribution, and $335,000,000 on the first Monday in May, related to the property tax levies of the calendar year immediately preceding the distribution.

SB70-SSA2,364 Section 364. 79.10 (7m) (a) 2. of the statutes is amended to read:

SB70-SSA2,333,17 79.10 (7m) (a) 2. Except as provided in par. (cm), the county treasurer shall settle for the amounts distributed under this paragraph on the 4th Monday in July with each municipality and taxing jurisdiction in the county not later than August 20. Failure to settle timely under this subdivision subjects the county treasurer to the penalties under s. 74.31.

SB70-SSA2,365 Section 365. 79.10 (7m) (cm) 1. b. of the statutes is amended to read:

SB70-SSA2,333,25 79.10 (7m) (cm) 1. b. The treasurer of the municipality shall settle for the amounts distributed under pars. (a) 1. and (c) 1. on the 4th Monday in July with the appropriate county treasurer not later than August 15. Failure to settle timely under this subdivision subjects the treasurer of the municipality to the penalties under s. 74.31. On or before August 20, the county treasurer shall settle with each taxing jurisdiction, including towns, villages, and cities, except 1st class cities, in the county.

SB70-SSA2,366 Section 366. 79.10 (7m) (cm) 2. b. of the statutes is amended to read:

SB70-SSA2,334,8 79.10 (7m) (cm) 2. b. The treasurer of the municipality shall settle for the amounts distributed under pars. (a) 1. and (c) 1. on the 4th Monday in July with the appropriate county treasurer not later than August 15. Failure to settle timely under this subdivision subjects the treasurer of the municipality to the penalties under s. 74.31. On or before August 20, the county treasurer shall settle with each taxing jurisdiction, including towns, villages, and cities, except 1st class cities, in the county.

SB70-SSA2,367 Section 367. 79.14 of the statutes is amended to read:

SB70-SSA2,334,17 79.14 School levy tax credit. The appropriation under s. 20.835 (3) (b), for the payments under s. 79.10 (4), is $319,305,000 in 1994, 1995, and 1996; $469,305,000 beginning in 1997 and ending in 2006; $593,050,000 in 2007; $672,400,000 in 2008; $747,400,000 in 2009; $732,550,000 in 2010, 2011, and 2012; $747,400,000 in 2013, 2014, and 2015; $853,000,000 in 2016 and 2017; and $940,000,000 in 2018, 2019, 2020, 2021, and 2022; $1,195,000,000 in fiscal year 2023-24; and $1,275,000,000 in fiscal year 2024-25 and in each fiscal year thereafter.

SB70-SSA2,368 Section 368. 85.20 (4m) (a) 6. cm. of the statutes is amended to read:

SB70-SSA2,335,2 85.20 (4m) (a) 6. cm. From the appropriation under s. 20.395 (1) (ht) (hd), the department shall pay $65,477,800 for aid payable for calendar years 2020 and 2021, $32,738,900 for calendar year 2022, and $65,477,800 for calendar year 2023, and $66,787,400 for calendar year 2024 and thereafter, to the eligible applicant that pays the local contribution required under par. (b) 1. for an urban mass transit system that has annual operating expenses of $80,000,000 or more. If the eligible applicant that receives aid under this subd. 6. cm. is served by more than one urban mass transit system, the eligible applicant may allocate the aid between the urban mass transit systems in any manner the eligible applicant considers desirable.

SB70-SSA2,369 Section 369. 85.20 (4m) (a) 6. d. of the statutes is amended to read:

SB70-SSA2,335,13 85.20 (4m) (a) 6. d. From the appropriation under s. 20.395 (1) (hu) (he), the department shall pay $17,205,400 for aid payable for calendar years 2020 and 2021, $8,602,700 for calendar year 2022, and $17,205,400 for calendar year 2023, and $17,549,500 for calendar year 2024 and thereafter, to the eligible applicant that pays the local contribution required under par. (b) 1. for an urban mass transit system that has annual operating expenses in excess of $20,000,000 but less than $80,000,000. If the eligible applicant that receives aid under this subd. 6. d. is served by more than one urban mass transit system, the eligible applicant may allocate the aid between the urban mass transit systems in any manner the eligible applicant considers desirable.

SB70-SSA2,370 Section 370. 85.20 (4m) (a) 6. e. of the statutes is amended to read:

SB70-SSA2,335,19 85.20 (4m) (a) 6. e. From the appropriation under s. 20.395 (1) (hw) (hf), the department may pay the uniform percentage for each eligible applicant for a commuter or light rail system that has been enumerated under s. 85.062 (3). An eligible applicant may not receive aid under subd. 6. cm. or d., 7., or 8. for a commuter rail or light rail transit system.

SB70-SSA2,371 Section 371. 85.20 (4m) (a) 7. a. of the statutes is amended to read:

SB70-SSA2,336,2 85.20 (4m) (a) 7. a. From the appropriation under s. 20.395 (1) (hr) (hb), beginning with aid payable for calendar year 2002 and for each calendar year thereafter, the uniform percentage for each eligible applicant served by an urban mass transit system operating within an urbanized area having a population as shown in the 2010 federal decennial census of at least 50,000 or receiving federal mass transit aid for such area, and not specified in subd. 6.

SB70-SSA2,372 Section 372. 85.20 (4m) (a) 7. b. of the statutes is amended to read:

SB70-SSA2,336,8 85.20 (4m) (a) 7. b. For the purpose of making allocations under subd. 7. a., the amounts for aids are $24,486,700 in calendar years 2015 to 2019 and $24,976,400 in calendar year years 2020 to 2023 and $25,475,900 in calendar year 2024 and thereafter. These amounts, to the extent practicable, shall be used to determine the uniform percentage in the particular calendar year.

SB70-SSA2,373 Section 373. 85.20 (4m) (a) 8. a. of the statutes is amended to read:

SB70-SSA2,336,15 85.20 (4m) (a) 8. a. From the appropriation under s. 20.395 (1) (hs) (hc), beginning with aid payable for calendar year 2002 and for each calendar year thereafter, the uniform percentage for each eligible applicant served by an urban mass transit system operating within an area having a population as shown in the 2010 federal decennial census of less than 50,000 or receiving federal mass transit aid for such area.

SB70-SSA2,374 Section 374. 85.20 (4m) (a) 8. b. of the statutes is amended to read:

SB70-SSA2,336,21 85.20 (4m) (a) 8. b. For the purpose of making allocations under subd. 8. a., the amounts for aids are $5,188,900 in calendar years 2015 to 2019 and $5,292,700 in calendar year years 2020 to 2023 and $5,398,600 in calendar year 2024 and thereafter. These amounts, to the extent practicable, shall be used to determine the uniform percentage in the particular calendar year.

SB70-SSA2,375 Section 375. 85.20 (4s) of the statutes is amended to read:

SB70-SSA2,337,2 85.20 (4s) Payment of aids under the contract. The contracts executed between the department and eligible applicants under this section shall provide that the payment of the state aid allocation under sub. (4m) (a) for the last quarter of the state's fiscal year shall be provided from the following fiscal year's appropriation under s. 20.395 (1) (hr), (hs), (ht), (hu) (hb), (hc), (hd), (he), or (hw) (hf).

SB70-SSA2,376 Section 376. 85.64 of the statutes is created to read:

SB70-SSA2,337,6 85.64 Assessment of local bridges and culverts. The department shall administer a program for counties to inventory and assess the condition of local bridges and culverts that are 20 feet or less in length but greater than 6 feet in length.

SB70-SSA2,377 Section 377. 86.30 (2) (a) 3. of the statutes is amended to read:

SB70-SSA2,337,12 86.30 (2) (a) 3. For each mile of road or street under the jurisdiction of a municipality as determined under s. 86.302, the mileage aid payment shall be $2,628 in calendar years 2020 and 2021, $2,681 in calendar year 2022, and $2,734 in calendar year 2023, $2,789 in calendar year 2024, and $2,845 in calendar year 2025 and thereafter.

SB70-SSA2,378 Section 378. 86.30 (9) (b) of the statutes is amended to read:

SB70-SSA2,337,19 86.30 (9) (b) For the purpose of calculating and distributing aids under sub. (2), the amounts for aids to counties are $122,203,200 in calendar years 2020 and 2021, $124,647,300 in calendar year 2022, and $127,140,200 in calendar year 2023, $129,683,000 in calendar year 2024, and $132,276,700 in calendar year 2025 and thereafter. These amounts, to the extent practicable, shall be used to determine the statewide county average cost-sharing percentage in the particular calendar year.

SB70-SSA2,379 Section 379. 86.30 (9) (c) of the statutes is amended to read:

SB70-SSA2,338,2 86.30 (9) (c) For the purpose of calculating and distributing aids under sub. (2), the amounts for aids to municipalities are $383,503,200 in calendar years 2020 and 2021, $391,173,300 in calendar year 2022, and $398,996,800 in calendar year 2023, $406,976,700 in calendar year 2024, and $415,116,200 in calendar year 2025 and thereafter. These amounts, to the extent practicable, shall be used to determine the statewide municipal average cost-sharing percentage in the particular calendar year.

SB70-SSA2,380 Section 380. 86.31 (3g) of the statutes is amended to read:

SB70-SSA2,338,10 86.31 (3g) County trunk highway improvements — discretionary grants. From the appropriation under s. 20.395 (2) (ft), the department shall allocate $5,127,000 $5,615,600 in fiscal years 2014-15 to 2016-17 year 2023-24 and $5,393,400 $5,840,200 in fiscal year 2017-2018 2024-25 and each fiscal year thereafter, to fund county trunk highway improvements with eligible costs totaling more than $250,000. The funding of improvements under this subsection is in addition to the allocation of funds for entitlements under sub. (3).

SB70-SSA2,381 Section 381. 86.31 (3m) of the statutes is amended to read:

SB70-SSA2,338,18 86.31 (3m) Town road improvements — discretionary grants. From the appropriation under s. 20.395 (2) (ft), the department shall allocate $5,732,500 $6,151,900 in fiscal years 2011-12 to 2016-17 year 2023-24 and $5,923,600 $6,398,000 in fiscal year 2017-18 2024-25 and each fiscal year thereafter, to fund town road improvements with eligible costs totaling $100,000 or more. The funding of improvements under this subsection is in addition to the allocation of funds for entitlements under sub. (3).

SB70-SSA2,382 Section 382. 86.31 (3r) of the statutes is amended to read:

SB70-SSA2,339,2 86.31 (3r) Municipal street improvements — discretionary grants. From the appropriation under s. 20.395 (2) (ft), the department shall allocate $976,500 $4,006,600 in fiscal years 2009-10 to 2016-17 year 2023-24 and $3,850,400 $4,166,900 in fiscal year 2017-18 2024-25 and each fiscal year thereafter, to fund municipal street improvement projects having total estimated costs of $250,000 or more. The funding of improvements under this subsection is in addition to the allocation of funds for entitlements under sub. (3).

SB70-SSA2,383 Section 383. 86.31 (3s) (bm) of the statutes is amended to read:

SB70-SSA2,339,9 86.31 (3s) (bm) From the appropriation under s. 20.395 (2) (fq), the department shall allocate in 2021-22 2023-24 amounts for county trunk highway improvements, town road improvements, and municipal street improvements so that the total funding under s. 20.395 (2) (fq) in 2021-22 2023-24 is distributed among these groups at the same percentage that each group is allocated from the total funding allocated under par. (b).

SB70-SSA2,384 Section 384. 86.32 (2) (am) 9. of the statutes is created to read:

SB70-SSA2,339,12 86.32 (2) (am) 9. For 2024 and thereafter, in addition to the amounts under subd. 8., 25 percent of the amounts under subd. 8.

SB70-SSA2,385 Section 385 . 93.485 of the statutes is created to read:

SB70-SSA2,339,18 93.485 Tribal elder community food box program. From the appropriation under s. 20.115 (4) (k), the department shall provide grants to one or more nonprofit food assistance organizations for the purpose of purchasing and distributing food to tribal elders and for the purpose of supporting the growth and operations of food producers participating in the program under this section.

SB70-SSA2,386 Section 386. 106.27 (1j) (ac) of the statutes is created to read:

SB70-SSA2,339,23 106.27 (1j) (ac) Of the amounts appropriated under s. 20.445 (1) (b), the department shall, in the 2023-25 fiscal biennium, allocate $975,800 in each fiscal year for grants to the department of corrections to support instructor costs for the mobile classrooms described under par. (a).

SB70-SSA2,387 Section 387. 110.07 (2m) of the statutes is amended to read:

SB70-SSA2,340,12 110.07 (2m) In addition to the primary powers granted by subs. (1) and (2), any officer of the state traffic patrol shall have the powers of a peace officer under s. 59.28, except that the officer shall have the arrest powers of a law enforcement officer under s. 968.07, regardless of whether the violation is punishable by forfeiture or criminal penalty. A state traffic officer shall at all times be available as a witness for the state but may not conduct investigations for crimes under chs. 939 to 948 other than crimes relating to the use or operation of vehicles. The primary duty of a state traffic officer shall be the enforcement of chs. 340 to 351 or of any other law relating to the use or operation of vehicles upon the highway. No state traffic officer shall be used in or take part in any dispute or controversy between employer or employee concerning wages, hours, labor or working conditions; nor shall any such officer be required to serve civil process.

SB70-SSA2,340,15 (3m) The department shall maintain a dignitary protection unit and may assign state traffic officers to safeguard state officers, including justices of the supreme court, or other persons.

SB70-SSA2,388 Section 388. 115.28 (28) of the statutes is created to read:

SB70-SSA2,340,19 115.28 (28) Recollection Wisconsin. Annually distribute the amount appropriated under s. 20.255 (3) (s) to Wisconsin Library Services, Inc., to support the digitization of historic materials in public libraries throughout the state.

SB70-SSA2,389 Section 389. 115.367 (1) of the statutes is amended to read:

SB70-SSA2,341,3 115.367 (1) Grant program. The department shall establish and administer a competitive program to award grants to school boards and operators of charter schools under s. 118.40 (2r) or (2x) for the purpose of collaborating with community mental health agencies providers to provide mental health services to pupils. School boards and operators of charter schools under s. 118.40 (2r) and (2x) may apply for a grant under this section individually or as a consortium of school boards, charter schools, or both. For purposes of this subsection, a “consortium of school boards” includes a cooperative educational service agency.

SB70-SSA2,390 Section 390. 115.367 (1m) of the statutes is created to read:

SB70-SSA2,341,8 115.367 (1m) Grant amount. Beginning in the 2023-24 school year and in each school year thereafter, the department shall award a grant under this section to each school board and operator of a charter school established under s. 118.40 (2r) or (2x), from the appropriation under s. 20.255 (2) (dt), in an amount determined as follows:

SB70-SSA2,341,11 (a) Add the total number of pupils enrolled, as defined in s. 115.437 (1), in school districts statewide to the total number of pupils attending charter schools established under s. 118.40 (2r) or (2x) statewide in the current school year.

SB70-SSA2,341,14 (b) Divide the number of pupils enrolled, as defined in s. 115.437 (1), in the school district or attending the charter school in the current school year by the sum under par. (a).

SB70-SSA2,341,16 (c) Multiply the quotient under par. (b) by the total amount appropriated under s. 20.255 (2) (dt) for the current school year.