This bill appropriates $3,217,273 from the Compulsive Gamblers Assistance Fund for fiscal year 2026-27 to the State Racing and Gaming Commission (Program 166) to support the implementation of Legislative Bill 1001. It also sets a salary limit of $154,334 for FY2026-27 and amends funding allocations for the Gamblers Assistance Program (Program 164), including $1,150,000 in state aid for FY2026-27. The bill directly affects state agencies managing gambling assistance programs by providing specific funding for their operations. This is a procedural appropriation bill, not a policy change.
LB 212 changes Nebraska's tax on cigars, cheroots, and stogies by setting a 20% tax on the purchase price or manufacturing price, with a maximum tax of $0.50 per item. This directly affects first owners (importers or manufacturers) and retailers selling these tobacco products. The bill repeals the previous tax structure for these items and takes effect October 1, 2025. The change applies specifically to these products, not other tobacco or e-cigarette taxes.
LB 207 creates a tiered registration fee for alternative fuel vehicles under Nebraska's Motor Vehicle Registration Act. It charges a base $150 fee for most alternative fuel vehicles (reduced to $75 for motorcycles and plug-in hybrids), but imposes a three-times higher fee ($450) for commercially registered vehicles over 7,500 lbs gross weight. The revenue from these fees is directed to the Highway Trust Fund. This bill directly affects commercial fleet operators using alternative fuel vehicles weighing more than 7,500 pounds, modifying their registration costs under existing law.
This bill allocates $164,210 from the General Fund for fiscal year 2025-26 and $50,800 for 2026-27 to the Department of Revenue’s Program 102. The funds are designated to support implementation of Legislative Bill 707 (a prior bill from the 2025 session), with spending limits of $37,000 for salaries/per diems in 2025-26 and $38,200 in 2026-27. It is a funding measure, not a policy change, directly affecting state budget operations rather than citizens or specific programs.
LB 177A appropriates $233,030 from the General Fund and $135,750 from the Nebraska State Patrol Cash Fund for fiscal year 2025-26 to the Nebraska State Patrol for Program 100. This funding supports the implementation of Legislative Bill 177 (passed in the same session) by providing resources for specific state patrol operations. The bill caps total salary and per diem expenses at $179,591 for 2025-26 and allocates no funds for 2026-27. It is a straightforward funding measure with no new policy changes, solely providing financial support for an existing legislative initiative.
LB 150A is a funding bill that allocates $146,056 in federal funds for fiscal year 2025-26 and $147,609 for 2026-27 to the Nebraska Commission on Law Enforcement and Criminal Justice. These funds are specifically designated for Program 155 to support the implementation of Legislative Bill 150 (the parent bill). The bill does not create new policy but provides the necessary financial resources to carry out the Commission’s existing responsibilities under LB 150. This funding supports state law enforcement and criminal justice operations without changing eligibility or services for the public.
LB 78, now law after being signed by the governor on May 20, 2025, creates a new housing assistance program for victims of domestic violence and sex trafficking. It establishes the Domestic Violence and Sex Trafficking Survivor Housing Assistance Fund, managed by the Department of Health and Human Services, to provide rental payments, security deposits, and other housing-related support. The bill also modifies juvenile sentencing rules to require courts to consider if an offender was a victim of abuse or trafficking when deciding whether to impose imprisonment. These changes directly affect survivors seeking housing stability and offenders in juvenile court cases where victimization is relevant.
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 650 updates Nebraska's tax and development laws by amending multiple statutes related to revenue, property tax, and tax credits. It sets a sunset date for sports complex and stadium applications under the Sports Arena Facility Financing Assistance Act, eliminates sales tax exemptions for internet towers, net wrap, and twine, and adjusts sales tax collection fees. The bill also modifies tax credit programs under acts like the Nebraska Advantage Rural Development Act and the Renewable Chemical Production Tax Credit Act, while repealing outdated provisions including the Sustainable Aviation Fuel Tax Credit Act. These changes primarily affect businesses, local governments, and developers utilizing tax incentives for community development projects.
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.