Wisconsin Code § 25.60

Budget stabilization fund
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There is created a separate nonlapsible trust fund designated as the budget stabilization
fund, consisting of moneys transferred to the fund from the general fund under ss. 16.518 (3) and 16.72 (4) (b). Moneys in the
budget stabilization fund are reserved to provide state revenue
stability during periods of below-normal economic activity when
actual state revenues are lower than estimated revenues under s.
20.005 (1).

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