Redefine a term under the Tax Equity and Educational Opportunities Support Act

LB 142 amends Nebraska's Tax Equity and Educational Opportunities Support Act by redefining key terms used in calculating state education funding. It clarifies technical definitions like "Adjusted general fund operating expenditures" and "Adjusted valuation" that determine how school districts receive state aid. The bill does not change funding amounts or create new policies - it only updates terminology to ensure consistent application of existing funding formulas. This affects all Nebraska school districts that rely on state education funding calculations.