Nebraska's LB 264 moves specific state funds into the General Fund to support broader state operations. The bill requires transferring $8.25 million from the State Insurance Fund, $25.5 million from the Military Installation Fund, and over $32 million from the Water Recreation Fund, among other specified amounts, by mid-2025 or 2026. These transfers affect state financial accounts, redirecting money from specialized funds like recreation, economic development, and medical spending programs. The bill also eliminates several programs and outdated provisions, but its primary action is reallocating existing state funds.
LB 303 creates the School Financing Review Commission, a 18-member group including education officials, school district representatives, and community members. The commission will evaluate Nebraska's school funding formula under the Tax Equity and Educational Opportunities Support Act, review resource and student need factors, and recommend changes to help prevent property tax increases. It will also analyze how school funding impacts student outcomes like attendance, literacy, and graduation rates. The bill additionally modifies budget rules to allow school districts to exceed general fund budget limits under the act.
LB 647 creates two new tax programs and modifies multiple tax codes. It establishes a property tax exemption for landowners who grant permanent public access rights for recreational trails (like walking or biking paths), provided the easement connects to existing trails and is held by eligible entities like cities or accredited nonprofits. It also creates a 10% refundable state tax credit for Nebraska taxpayers who qualify for the federal adoption credit, effective for 2026 tax years. The bill further updates property tax calculation rules, municipal tax provisions, school district relief funding, and education savings plan eligibility without creating new major programs.
This bill allocates $266,358 for fiscal year 2025-26 and $272,186 for fiscal year 2026-27 from Nebraska's General Fund to the Department of Labor's Program 194. The funds are specifically designated to support the implementation of Legislative Bill 293 (the parent bill, introduced earlier in the same session). The bill also sets annual limits of $179,108 for salaries/per diems in 2025-26 and $184,482 in 2026-27 for these appropriations. It is a funding measure with no policy changes of its own.
This bill appropriates $1 million from the Medicaid Managed Care Excess Profit Fund for each of fiscal years 2025-26 and 2026-27 to the Nebraska Department of Health and Human Services. The funds are specifically designated for Program 33 to support the implementation of Legislative Bill 48 (which establishes Medicaid managed care reforms). The appropriation includes a $60,000 annual cap on salary and per diem expenses for the program. The bill becomes effective September 1, 2025, and directly affects Medicaid program administration.
LB 290 amends Nebraska's Economic Recovery Act to establish new grant rules for business parks in designated areas. It allocates up to $90 million in grants to nonprofit organizations developing business parks within metropolitan cities, specifically in qualified census tracts hit hard by the pandemic. Recipients must hold public input meetings, maintain separate bank accounts for funds, provide 10-year financial plans, and secure support from inland port authorities before receiving funds. The bill prohibits funding for downtown areas near airports and requires projects to serve communities disproportionately impacted by the pandemic.
LB 382 redirects $2 million annually from Nebraska's Medicaid Managed Care Excess Profit Fund to reimburse the state's eight Area Agencies on Aging (AAAs) for eligible activities and services defined under existing law. The bill specifically appropriates these funds for fiscal years 2025-26 and 2026-27, with an equal share distributed to each AAA. This ensures AAAs receive reimbursement for costs related to services supporting older Nebraskans, such as transportation, meals, and home care, as outlined in section 81-2222. The bill amends existing funding mechanisms to prioritize these reimbursements while maintaining current eligibility criteria.
This bill appropriates specific funds to support the implementation of Legislative Bill 288. It allocates $97,030 from the Middle Income Workforce Housing Investment Fund and $103,200 from the Affordable Housing Trust Fund for fiscal year 2025-26, and $118,110 and $126,410 respectively for 2026-27, to the Department of Economic Development’s Program 601. The funds are designated to carry out provisions of LB 288, with a cap on salary expenditures at $103,520 for 2025-26 and $138,030 for 2026-27. As a funding bill, it directly affects the Department of Economic Development’s budget execution for Program 601.
LB 380A allocates $150,000 annually from Nebraska's Health and Human Services Cash Fund for Program 33 and approximately $6.3 million in combined state/federal funds for Program 348, both for the fiscal years 2025-26 and 2026-27. The funding specifically supports the Department of Health and Human Services in implementing Legislative Bill 380 (from the 2025 session), with strict limits of $100,000 per year for employee salaries in Program 33 and no salary spending allowed for Program 348. This bill directly affects DHHS programs by providing targeted financial resources for state aid and operational needs. It does not create new policies but authorizes existing funding streams for specific state programs under a prior legislative act.
LB 382A appropriates $2 million from the Medicaid Managed Care Excess Profit Fund for each of the 2025-26 and 2026-27 fiscal years to the Department of Health and Human Services. The funds are designated for Program 571 to support the implementation of Legislative Bill 382. The bill specifies that the money must be used solely for state aid and cannot cover salaries or per diems for state employees.
