Impose an excise tax on the sale of ammunition and provide grant programs relating to post-traumatic stress disorder and wildlife management

This bill proposes a 5% excise tax on the retail sale of ammunition in Nebraska, requiring sellers to collect and remit the tax to the Department of Revenue. The revenue generated from this tax would be split among three specific funds: 50% for a property tax credit, 35% for a wildlife management grant program, and 15% for a post-traumatic stress disorder grant program. The Department of Health and Human Services would administer the mental health grants to support entities addressing PTSD, while the Game and Parks Commission would manage the wildlife grants to assist with related services. Both grant programs allow eligible entities to apply for funding based on criteria established by the respective agencies.