Change the cigarette tax and provide for distribution of tax proceeds

This bill proposes increasing the tax on cigarette packages sold in Nebraska and outlines how the collected revenue will be distributed among various state funds. The legislation would raise the tax rate on small packages to $2.14 and apply a proportional tax to larger packages, with specific amounts of the proceeds directed to designated accounts for health services, public safety communications, property tax credits, and Medicaid waivers. Additionally, the bill establishes a new Medicaid Waiver Cash Fund to help cover state costs for Medicaid waiver programs and ensures that funding for existing critical projects remains protected from future tax rate reductions.