Budget & Taxes

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 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 However, the bill was withdrawn on February 13, 2025, and is no longer active.