Budget & Taxes

Nebraska Legislative Bill LB 263 appropriates funds for the salaries and benefits of constitutional state officers for fiscal years 2025-26 and 2026-27. It directly affects Supreme Court judges, Court of Appeals judges, district/juvenile and county court judges, the Governor, Lieutenant Governor, Secretary of State, and Auditor of Public Accounts. The bill specifies exact funding amounts for each position while establishing "salary limits" that restrict total expenditures for salaries and per diems. It includes provisions for reappropriating unspent funds and transferring budgets among judicial programs to support court operations. This is a standard funding measure, not a policy change, ensuring constitutional officers receive authorized compensation for the specified fiscal periods.

LB 396 modifies how Nebraska's public power districts submit budgets and audits to the Nebraska Power Review Board. It requires districts to create annual budgets showing detailed revenue and spending from the prior two years, make these budgets available for public inspection 7 days before board meetings, and post any last-minute changes at district headquarters. The bill also mandates that districts file completed financial audits with both the Auditor of Public Accounts and the Nebraska Power Review Board within 180 days after their fiscal year ends. These changes apply directly to public power districts, public power and irrigation districts, and rural power districts operating under Nebraska law. The bill repeals the original budget and audit filing requirements it amends.

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.