SECTION 1. To provide for certain unanticipated obligations of the commonwealth, to provide for an alteration of purpose for current appropriations and to meet certain requirements of law, the sum set forth in section 2 is hereby appropriated from the Education and Transportation Fund established in section 2BBBBBB of chapter 29 of the General Laws unless specifically designated otherwise in this act, for the several purposes and subject to the conditions specified in this act and subject to the laws regulating the disbursement of public funds for the fiscal year ending June 30, 2027. This sum shall be made available until June 30, 2027.

 SECTION 2.

 EXECUTIVE OFFICE OF EDUCATION 

 Department of Elementary and Secondary Education

 1596-2705 For one-time grants to support public schools and districts in the commonwealth in fiscal year 2027; provided further, that the department of elementary and secondary shall distribute funds from this item to each school district, based on the share of foundation enrollment, as defined by section 2 of chapter 70 of the General Laws, attributed to the school district, as defined by said section 2, and to each commonwealth charter school, based on the share of district foundation enrollment attributed to the charter school, as of October 1, 2025; provided further, that notwithstanding any general or special law to the contrary, assistance funded by this item shall only be available on a one-time, non-recurring basis; provided further, that no funds distributed from this item to a school district, shall be considered base aid in fiscal year 2028; and provided further, that notwithstanding any general or special law to the contrary, any funds distributed from this item to a school district shall be deposited in a separate account and shall be expended by the school committee of such school district without further action on the part of the local appropriating authority              $100,000,000