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.
LB 647 creates two new tax programs and modifies multiple tax codes. It establishes a property tax exemption for landowners who grant permanent public access rights for recreational trails (like walking or biking paths), provided the easement connects to existing trails and is held by eligible entities like cities or accredited nonprofits. It also creates a 10% refundable state tax credit for Nebraska taxpayers who qualify for the federal adoption credit, effective for 2026 tax years. The bill further updates property tax calculation rules, municipal tax provisions, school district relief funding, and education savings plan eligibility without creating new major programs.
This bill, LB 644A, is a funding measure that allocates specific state funds to support the implementation of Legislative Bill 644. It provides $30,000 from the State Settlement Cash Fund for Fiscal Year 2025-26 (and none for 2026-27) to the Attorney General's office for Program 507, and $50,000 annually from the General Fund for Fiscal Years 2025-26 and 2026-27 to the Nebraska Accountability and Disclosure Commission for Program 94. The bill explicitly prohibits using these funds for state employee salaries or per diems. As an appropriation bill, it directly affects the Attorney General and the Accountability Commission by providing targeted financial support for their work related to Legislative Bill 644.
This bill allocates $266,358 for fiscal year 2025-26 and $272,186 for fiscal year 2026-27 from Nebraska's General Fund to the Department of Labor's Program 194. The funds are specifically designated to support the implementation of Legislative Bill 293 (the parent bill, introduced earlier in the same session). The bill also sets annual limits of $179,108 for salaries/per diems in 2025-26 and $184,482 in 2026-27 for these appropriations. It is a funding measure with no policy changes of its own.
This bill allocates $680,000 annually from the General Fund for fiscal years 2025-26 and 2026-27 to the Legislative Council. The funds are specifically designated to support implementation of Legislative Bill 298 (the main bill it references) and are subject to annual salary limits of $590,500 and $615,700 respectively. It modifies existing budget lines for the Legislative Council's Office of Public Counsel and repeals prior appropriation language, with immediate effect due to an emergency declaration. The bill does not change policy but adjusts funding for legislative operations.
LB 391A is an appropriation bill that provides funding to support Legislative Bill 391 (the main bill, not detailed here). It allocates $1,000,000 from the Give to Enable Support Cash Fund for fiscal year 2026-27 to Program 475, and $98,687 from the General Fund for fiscal year 2025-26 to Program 102. The bill explicitly prohibits using these funds for state employee salaries or per diems. This funding mechanism enables the implementation of Legislative Bill 391's provisions but does not describe the main bill's content.
This bill appropriates $1 million from the Medicaid Managed Care Excess Profit Fund for each of fiscal years 2025-26 and 2026-27 to the Nebraska Department of Health and Human Services. The funds are specifically designated for Program 33 to support the implementation of Legislative Bill 48 (which establishes Medicaid managed care reforms). The appropriation includes a $60,000 annual cap on salary and per diem expenses for the program. The bill becomes effective September 1, 2025, and directly affects Medicaid program administration.
This bill adds nurse anesthetists and dietitian nutritionists to Nebraska's Rural Health Systems and Professional Incentive Act. It expands eligibility for student loans and loan repayment programs to include these professions, allowing them to qualify for financial assistance if they practice in designated health shortage areas. Specifically, nurse anesthetists and dietitian nutritionists become eligible for up to $15,000 annually in loan repayment (capped at $45,000 total) under the same terms as other qualifying healthcare providers like nurse practitioners and physical therapists. The bill amends existing statutes to formally include these professions in program eligibility and shortage area designations.
Nebraska's LB 9 updates tobacco tax and regulation laws to address new nicotine products. It defines "nicotine analogues" (substances chemically similar to nicotine or with similar effects) and creates a new category for "alternative nicotine products" (noncombustible items like vapes or gums containing nicotine, excluding e-cigarettes and FDA-regulated drugs). The bill adds taxes on these products, allows seizure of illegal items as contraband, and imposes penalties for violations. It directly affects retailers selling these products, requiring compliance with new tax rules and labeling. The law excludes e-cigarettes and FDA-approved nicotine products from its provisions.
LB 50 changes how revenue from Nebraska's nameplate capacity tax on renewable energy facilities is distributed. Five percent of the tax revenue will go directly to the community college in the area where the renewable energy facility (like wind or solar farms) is located. The remaining revenue will be distributed to local governments (cities, counties) that would have collected property taxes on the facility if it weren't exempt, calculated based on each government's share of typical property tax revenue. This distribution continues until the facility's equipment is sold or removed, and the tax revenue cannot be redirected to the state General Fund.
