This bill appropriates $4,750 from the Nebraska Power Review Fund for each of the fiscal years 2026-27 and 2027-28 to support the Nebraska Power Review Board. The funds are designated to help carry out provisions from Legislative Bill 1261, which establishes the board's operations. The appropriation specifically excludes spending on permanent or temporary employee salaries and per diems. This measure provides financial resources for the board's program activities without expanding personnel costs.
This bill allocates $50,000 from the Victim's Compensation Fund for each of the 2025-26 and 2026-27 fiscal years to the Nebraska Commission on Law Enforcement and Criminal Justice. The funds are designated for Program 206 to support the implementation of Legislative Bill 1181, which was passed in the 2026 legislative session. The appropriation specifically prohibits using these funds for employee salaries or travel expenses, restricting them to other program-related costs. This measure provides financial resources to help carry out the provisions of the previously enacted LB 1181.
This bill allocates $3,157,170 from the General Fund to the Nebraska Department of Health and Human Services for fiscal year 2026-27 to support programs established under Legislative Bill 304. The funding is designated specifically for Program 347 and cannot be used for employee salaries or travel expenses. No money is appropriated for fiscal year 2025-26, meaning the program will only receive state funding starting in the next fiscal year. The bill enables the department to implement services or initiatives outlined in the original 2026 legislation.
This bill allocates $50,000 from the Nebraska Statutes Distribution Cash Fund to the Legislative Council for fiscal years 2026-27 and 2027-28 to support the implementation of Legislative Bill 1236. The funds are designated for Program 123 and cannot be used for employee salaries or per diems. The legislation includes an emergency declaration, allowing it to take effect immediately upon approval.
LB 365A is an appropriation bill that allocates specific funds to support Legislative Bill 365. It provides $9,634 in General Funds and $15,476 in federal funds for fiscal year 2026-27, and $19,268 in General Funds and $30,952 in federal funds for fiscal year 2027-28 to the Department of Health and Human Services' Program 348. These funds are explicitly designated for "state aid" related to LB 365 and cannot be used for state employee salaries or per diems. The bill directly affects the Department of Health and Human Services' Program 348 by funding its implementation under LB 365.
This bill changes Nebraska's rules for listing taxable tangible personal property, such as business equipment or vehicles. It requires property owners to file annual forms with county assessors by May 1, using forms provided by the Tax Commissioner. The bill also clarifies that those seeking exemptions under the Nebraska Advantage Act or ImagiNE Nebraska Act must submit required documentation by the same deadline, or lose the exemption. Failure to file on time results in forfeiture of exemptions, even if taxable property is still listed under standard rules.
This bill changes Nebraska's sales tax rate schedule and adjusts how tax revenue is distributed to state funds. It sets the sales tax rate at 5.5% from October 2025 through July 2027, with a reduced rate of 2.75% in certain "good life districts" during that period. The bill also modifies fund distributions, continuing to direct vehicle-related sales tax revenue (for motorboats, ATVs, etc.) to the Game and Parks Commission Capital Maintenance Fund, while adding a requirement to transfer a portion of these funds to the Emergency Medical System Operations Fund starting July 2024. Additionally, it adjusts how highway-related tax revenue is split between the Highway Trust Fund and Highway Allocation Fund.
LB 815 imposes a 9.5-cent-per-gallon tax on diesel fuels, effective January 1, 2019, which must be paid by fuel producers, suppliers, and distributors. It changes the rules for refunding motor fuel taxes and eliminates the Ethanol Production Incentive Cash Fund, which previously provided financial support to ethanol producers. The bill also modifies or removes several provisions from the Ethanol Development Act that governed ethanol-related tax programs. Additionally, it repeals multiple sections of existing law related to fuel taxes and ethanol incentives.
LB 826 amends Nebraska law to change deadlines and requirements for homestead exemption applications, directly affecting homeowners and veterans seeking property tax relief. It allows late applications for specific circumstances - such as medical conditions, spouse death, or delayed veteran status certification - with a new deadline of June 30 of the year property taxes become delinquent, requiring supporting documentation. The bill also modifies veteran exemption rules, requiring annual filings only every five years (in divisible years) and ensuring surviving spouses retain the exemption for the remaining five-year period after a veteran’s death. These changes aim to provide flexibility for eligible residents while standardizing filing processes.
LB 1205 requires Nebraska's Department of Economic Development to award grants under the Small Business Investment Program to support small businesses. The bill directs funding to microloan organizations, technical assistance groups, and innovation hubs that provide loans and business support to small businesses, with a focus on job creation and helping low-income communities. Key requirements include a $3 million annual funding limit, a 35% nonstate matching fund requirement for recipients, and mandating that at least 50% of funds support business technical assistance. This bill directly affects small business support organizations and microenterprises across Nebraska, particularly in rural and economically distressed areas.
