Budget & Taxes

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.

LB 275A appropriates $329,347 for Program 33 and $629,165 for Program 354 within Nebraska's Department of Health and Human Services for the 2026-27 fiscal year, with the latter amount designated as state aid to support Legislative Bill 275. It provides no funding for these programs during the 2025-26 fiscal year. The bill sets a $95,442 cap on salary spending for Program 33 in 2026-27 while prohibiting all salary expenses for Program 354. This funding directly affects how the Department of Health and Human Services allocates resources for these specific programs.

This bill eliminates numerous state advisory groups, boards, and commissions - including the Climate Assessment Response Committee, Women's Health Initiative Advisory Council, and Palliative Care Act - and removes their funding. It also modifies department responsibilities, such as adjusting the Board of Mental Health Practice and the Department of Health and Human Services. The bill specifically terminates the Whiteclay Public Health Emergency Task Force and streamlines overlapping government structures by repealing obsolete provisions. These changes aim to simplify state agency operations by removing redundant entities and consolidating functions.

LB 296A is a funding bill that allocates $0 from the State Department of Education Improvement Grant Fund for fiscal years 2025-26 and 2026-27 to support Legislative Bill 296. It specifies that total expenditures for salaries and per diems from these funds cannot exceed $160,197 for 2025-26 or $165,403 for 2026-27. The bill directly affects the State Department of Education by providing a procedural funding mechanism for another legislative act. This is a technical appropriations measure with no actual monetary allocation, solely establishing budgetary parameters for a related bill.

This bill (LR 11CA) proposed a constitutional amendment to ban all taxes in Nebraska except retail sales taxes and excise taxes, effective January 1, 2028. It would have prohibited state and local governments from imposing income taxes, property taxes, or other tax types. The amendment required voter approval in the November 2026 election and included specific ballot language. However, the bill was withdrawn on February 13, 2025, and is no longer active.