This bill changes Nebraska's regulations for racetracks and horseracing wagering. It requires existing racetracks to hold at least five live racing days and 50 races annually through 2030 (increasing to 15 days and 120 races yearly after 2030), while new tracks have phased-in requirements. The bill eliminates the Compulsive Gamblers Assistance Fund, moves the Problem Gambling Commission under the State Racing and Gaming Commission, and allows 18-year-olds to play keno at racetracks (previously restricted to 21+). These changes affect racetracks, problem gamblers receiving services, and state agencies managing gaming oversight.
Nebraska bill LB 778 amends the Civic and Community Center Financing Act to change grant eligibility rules. It prohibits municipalities from receiving state funding for community centers if they previously received grants for sports arenas (Sports Arena Facility Financing Act) or convention centers (Convention Center Facility Financing Act). For the 2023-2024 grant cycle, municipalities must partner with a certified creative district to qualify, with grants starting at $100,000 and coordinated with the Nebraska Arts Council. This temporary rule expires June 30, 2024. The bill directly affects cities seeking community center funding and certified creative districts.
Nebraska's LB 924 changes how learning communities (groups of school districts collaborating on shared programs) can use property tax levies. It reduces the maximum allowable levy from 95 cents to just half a cent per $100 of taxable property valuation for specific purposes. The new levy funds elementary learning center facility leases, remodeling, and up to 50% of approved capital projects for focus schools or programs. This directly affects learning communities and their member school districts by restricting and redirecting their funding authority. The bill repeals the previous 95-cent levy provision and aligns with updated funding mechanisms under Section 79-2111.
LB 1071 is a budget bill that sets funding levels for Nebraska's state government for fiscal years 2025-26 and 2026-27. It defines key fiscal periods, redirects unspent funds from previous years to current budgets, and establishes limits on state employee salaries and per diems. The bill specifically caps total salary and per diem spending for state agencies, with adjustments based on prior-year encumbrances, and allows exceptions only for federal funds or specific legislative approvals. This bill directly affects all Nebraska state agencies managing budgets and payroll during the 2025-2027 biennium.
This bill changes how Nebraska calculates state aid for cities and towns. It requires the Department of Revenue to use each municipality's prior year's certified property tax levy data (separating bond and nonbond taxes) to determine aid amounts. Municipalities with tax levies below the state average face a 20% aid reduction for each cent below the average, up to 80% total reduction. The calculation uses population and property tax averages, and if the aid fund is insufficient, money is allocated proportionally to all cities.
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 316 establishes new rules for hemp-derived products, specifically targeting cannabidiol (CBD) products. It defines CBD products as those containing cannabidiol as a primary ingredient with strict THC limits (max 0.3% dry weight or 10mg per package), prohibits non-compliant hemp products, and imposes a 10% retail excise tax on CBD sales starting January 1, 2026. The bill also creates a "consumer safe harbor period" through December 31, 2025, during which individuals won't face prosecution for possessing non-compliant hemp products if they surrender them for destruction. These changes directly affect CBD retailers (requiring tax collection and recordkeeping) and consumers (via the safe harbor provision).
Nebraska's LB 766 updates regulations for racetracks and horseracing wagering. It sets new annual requirements: racetracks operating before April 2022 must host at least 5 live racing days and 50 races yearly through 2030 (increasing to 15 days and 120 races annually after 2030), while newer tracks have phased-in minimums. The bill eliminates the Compulsive Gamblers Assistance Fund, moves the Nebraska Commission on Problem Gambling under the State Racing and Gaming Commission, and allows keno players as young as 18 at racetracks (previously 21). It also revises how wagering revenue is distributed and repeals outdated sections of gaming law. The bill directly affects racetrack licensees, problem gamblers seeking services, and state gaming regulatory bodies.
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.
