AB256,,232320.835 (1) (u) Public utility distribution account. From the local government aid fund, a sum sufficient to make the payments under s. 79.04.

AB256,,252520.835 (1) (v) State aid; computer aid payments. From the local government aid fund, a sum sufficient to make the payments under s. 79.095.

AB256,,272720.835 (1) (w) State aid; personal property tax exemption. From the local government aid fund, a sum sufficient to make the payments under s. 79.096 and 2023 Wisconsin Act .... (this act), section 37 (1).

AB256,,292920.835 (1) (x) State aid; video service provider fee. From the local government aid fund, the amounts in the schedule to make the state aid payments under s. 79.097.

AB256,,313125.17 (1) (jf) Local government aid fund (s. 25.491);

AB256,,333325.491 Local government aid fund. (1) There is established a separate nonlapsible trust fund designated as the local government aid fund, to consist of the following moneys transferred from the general fund:

AB256,,3434(a) In fiscal year 2024-25, 20 percent of the amount of revenues received from the taxes imposed under ss. 77.52 and 77.53 as specified for that fiscal year under s. 20.005 (1) by the biennial budget act.

AB256,,3535(b) In fiscal year 2025-26, and in each fiscal year thereafter, the sum of the following:

AB256,,36361. The amount transferred from the general fund in the previous fiscal year.

AB256,,37372. The percentage change in the amount of revenues received from the taxes imposed under ss. 77.52 and 77.53 for the current fiscal year from the previous fiscal year, as specified for that fiscal year under s. 20.005 (1) by the biennial budget act multiplied by the sum of the amounts credited to the accounts under subs. (2), (3), (4), and (5) in the previous fiscal year.

AB256,,3838(2) (a) There is established in the local government aid fund a separate account that is designated the public utility distribution account. In fiscal year 2024-25, and in each fiscal year thereafter, the sums specified in s. 79.04 shall be credited to this account.

AB256,,3939(b) Each fiscal year, the department of administration shall make payments under this subsection before any other payments under this section. If the amount remaining after making the payments under this subsection is not sufficient to make the full payments under subs. (3), (4), and (5), the department of administration shall make payments in proportion to the amount owed and the total remaining amount available for distribution.

AB256,,4040(3) There is established in the local government aid fund a separate account that is designated the county and municipal base aid account. In fiscal year 2024-25, the total amount of payments made in the previous fiscal year under s. 79.035 shall be credited to this account. In fiscal year 2025-26, and in each fiscal year thereafter, an amount equal to the amount credited to this account in the previous fiscal year, and subject to sub. (2) (b), increased by the percentage change in the amount of revenues received from the taxes imposed under ss. 77.52 and 77.53 from the previous fiscal year to the current fiscal year as determined under sub. (1), shall be credited to this account.

AB256,,4141(4) There is established in the local government aid fund a separate account that is designated the per capita deficiency aid account to make the payments under s. 79.035 (9) (b). The following amounts shall be credited to this account:

AB256,,4242(a) In fiscal year 2024-25, for distribution to towns, $65,000,000. In fiscal year 2025-26, and in each fiscal year thereafter, an amount equal to the amount credited to this account under this paragraph in the previous fiscal year, and subject to sub. (2) (b), increased by the percentage change in the amount of revenues received from the taxes imposed under ss. 77.52 and 77.53 from the previous fiscal year to the current fiscal year as determined under sub. (1), shall be credited to this account.

AB256,,4343(b) In fiscal year 2024-25, for distribution to cities and villages, $75,000,000. In fiscal year 2025-26, and in each fiscal year thereafter, an amount equal to the amount credited to this account under this paragraph in the previous fiscal year, and subject to sub. (2) (b), increased by the percentage change in the amount of revenues received from the taxes imposed under ss. 77.52 and 77.53 from the previous fiscal year to the current fiscal year as determined under sub. (1), shall be credited to this account.

AB256,,4444(c) In fiscal year 2024-25, for distribution to counties, $57,500,000. In fiscal year 2025-26, and in each fiscal year thereafter, an amount equal to the amount credited to this account under this paragraph in the previous fiscal year, and subject to sub. (2) (b), increased by the percentage change in the amount of revenues received from the taxes imposed under ss. 77.52 and 77.53 from the previous fiscal year to the current fiscal year as determined under sub. (1), shall be credited to this account.

AB256,,4545(5) There is established in the local government aid fund a separate account that is designated the additional county and municipal aid account to make the payments under s. 79.035 (9) (c). In fiscal year 2024-25, and in each fiscal year thereafter, an amount equal to 10 percent of the sum of the amounts credited to the accounts under subs. (3) and (4) shall be credited to this account.

AB256,,4646(6) There is established in the local government aid fund a separate account that is designated the expenditure restraint program account to make the payments under s. 79.05.

AB256,,4747(7) There is established in the local government aid fund a separate account that is designated “state aid; computers” to make the payments under s. 79.095.

AB256,,4848(8) There is established in the local government aid fund a separate account that is designated “state aid; personal property” to make the payments under s. 79.096.

AB256,,4949(9) There is established in the local government aid fund a separate account that is designated “state aid; video service provider fee” to make the payments under s. 79.097.