This Nebraska constitutional amendment (LR 12CA) would limit property taxes on real estate to a maximum of 1.5% of a property's full cash value starting in 2027. It directly affects all Nebraska property owners, particularly homeowners, by capping annual tax rates on real property. Key provisions include allowing higher taxes for specific voter-approved bonds (e.g., school construction with 55% voter approval) but requiring strict accountability measures like annual audits for those projects. The amendment also updates tax valuation methods for agricultural land, motor vehicles, and other property classes while eliminating conflicting existing constitutional language.
LB 215 establishes a program to help eligible inmates serving long sentences (25 years for offenses committed under age 26, 30 years for others) seek reduced sentences through the Board of Pardons. It requires the Parole Board to assess rehabilitation risk, involve community input, and develop detailed reentry plans - including housing, job support, and mental health services - if commutation is granted. The bill mandates that denied applicants receive specific steps to improve future applications and requires ongoing program evaluation based on outcomes.
This bill appropriates $122,000 from the General Fund for fiscal year 2025-26 and $125,966 for 2026-27 to the Nebraska Board of Parole for Program 358. The funds are specifically designated to support implementation of Legislative Bill 215, which is referenced in this appropriation. The bill also sets spending limits, capping total salary and per diem expenses at $85,400 for 2025-26 and $88,015 for 2026-27. It directly affects the Board of Parole's operations by providing dedicated funding for Program 358. This is a standard funding measure to enable the execution of another legislative bill, not a standalone policy change.
LB 677A allocates $1 from the Medical Cannabis Control Fund for each of the 2025-26 and 2026-27 fiscal years to the Nebraska Liquor Control Commission. This funding supports "Program 96" to implement provisions from Legislative Bill 677. The bill specifies that total spending on salaries and per diems from these funds cannot exceed $1 annually. It declares an emergency to take effect immediately upon approval. This is a procedural funding measure with minimal financial impact.
This bill (LB 353) allows public school employees in Nebraska to join or leave labor unions at any time, without restrictions imposed by existing contracts. It revises a law governing union dues deductions by requiring written authorization from employees that can be revoked at any time, and removes language that previously bound employees to dues deductions. The bill repeals the old version of the law to align with these changes, ensuring employees retain full control over their union membership status. It directly affects all public school employees covered by collective bargaining agreements in Nebraska.
LB 170A is a funding bill that allocates $100 million from the General Fund to the School District Property Tax Relief Credit Fund for each of the fiscal years 2025-26 and 2026-27. These funds will then be transferred to the Department of Revenue’s Program 121 to support the tax relief program established under Legislative Bill 170, specifically for state aid to school districts. The bill prohibits using these funds for state employee salaries or per diems and takes immediate effect due to an emergency declaration. This bill directly enables the implementation of LB 170’s tax relief measures by providing required funding.
Nebraska bill LB 676 changes regulations for certified nurse midwives by eliminating required "practice agreements" between midwives and collaborating physicians. It updates definitions and scope of practice provisions (amending sections 38-206, 38-601, 38-603, 38-604, 38-606, 38-607, 38-608, 38-610, 38-611, and 44-2803) and makes the Nebraska Hospital-Medical Liability Act apply to midwives. The bill removes outdated sections (38-609, 38-613, and 38-614) while keeping midwives' core services - like prenatal care, childbirth support, and gynecological care - unchanged. This affects certified nurse midwives, their collaborative relationships with physicians, and their medical liability coverage under state law.
This bill (LB 538A) allocates $138,227 for fiscal year 2025-26 and $137,431 for 2026-27 from Nebraska’s General Fund to the State Department of Education’s Program 25. It provides funding specifically to support the implementation of Legislative Bill 538 (the parent bill), which is not described in this text. The bill sets limits on salary and per diem expenses ($66,197 for 2025-26 and $68,348 for 2026-27). As a funding measure, it does not create new policy but enables the execution of another bill’s provisions.
This bill (LB 13A) is a procedural funding measure that allocates $0 for fiscal year 2025-26 and $1 for fiscal year 2026-27 from the General Fund to the Department of Health and Human Services' Program 347. It directly provides the minimal necessary funds to implement Legislative Bill 13 (the parent bill), which is not detailed in this text. The appropriation specifically prohibits using these funds for state employee salaries or per diems. As a funding bill for another measure, it has no substantive policy changes beyond formalizing the allocation.
This bill would eliminate Nebraska's sales tax exemption for candy and soft drinks, requiring these items to be taxed starting October 1, 2025. Currently, candy (defined as sugar-based products without flour or refrigeration needs) and soft drinks (nonalcoholic sweetened beverages excluding milk-based or juice-heavy drinks) are exempt under state tax law, but this bill would remove them from the list of exempt items. The change would directly affect consumers purchasing these products and retailers selling them, as they would now pay the standard sales tax. This policy shift aligns with efforts to broaden the tax base for non-essential items.
Nebraska LB 677 updates the state's medical cannabis framework by clarifying key definitions (like "cannabis products" and "caregivers"), establishing new licensing rules for cultivators and dispensaries, and imposing a special sales tax on medical cannabis sales. It prohibits open cannabis containers in vehicles, removes medical cannabis from existing marijuana tax categories, and directs tax revenue to specific state funds. The bill directly affects qualified patients, registered caregivers, cannabis businesses, and the Nebraska Liquor Control Commission, which now oversees regulation. It also repeals outdated provisions and harmonizes existing laws, though it remains pending in committee as of March 2025.
Nebraska's LB 400 expands the state's Workers' Compensation Act to cover specific cancers diagnosed in firefighters as occupational diseases. It directly affects professional and volunteer firefighters with five or more years of service, creating a rebuttable presumption that certain cancers (like lung, leukemia, or bladder cancer) are work-related if linked to exposure to listed carcinogens - such as diesel exhaust, formaldehyde, or asbestos - during firefighting duties. The bill specifies 25 cancer types and their associated carcinogens, and establishes a presumption for active firefighters diagnosed during employment, plus a 60-month window post-retirement for retired firefighters. This eliminates the need for complex proof of causation in covered cases, streamlining compensation claims for affected firefighters.
