The department shall make a payment to each qualifying applicant school district from the Education Future Fund pursuant to section 79-10,150 for an extraordinary increase in special education expenditures. The department shall reimburse the fund for each such payment from the appropriation for special education and support services reimbursements pursuant to section 79-1142 in the school fiscal year immediately following the school fiscal year in which each such payment was made. It is the intent of the Legislature to appropriate up to two million five hundred thousand dollars from the Education Future Fund for fiscal year 2023-24 and each year thereafter for payments to qualifying applicants.
Neb. Rev. Stat. §§ 79-10,151