From such general fund revenues as are collected for fiscal year 2024 in excess of the official fiscal year 2024 revenue estimate included in the final 2022–2024 biennial appropriation act adopted in the 2024 Special Session I, (i) after the designations in paragraph K of Item 470 of this act are reserved and (ii) after any calculated Revenue Reserve Fund and Water Quality Improvement Fund Part A deposits are made in accordance with Item 470 of this act, $90,000,000, or a portion thereof, shall be reserved by the Comptroller in the Committed Fund Balance for transfer for the purposes of paragraph J of Item 130, relating to offsetting the impact of programs under Title 23.1, Chapter 6, Code of Virginia. Of such $90,000,000 reserved by the Comptroller, no more than $45,000,000 shall be transferred for such purposes in any fiscal year.