LB 365A is an appropriation bill that allocates specific funds to support Legislative Bill 365. It provides $9,634 in General Funds and $15,476 in federal funds for fiscal year 2026-27, and $19,268 in General Funds and $30,952 in federal funds for fiscal year 2027-28 to the Department of Health and Human Services' Program 348. These funds are explicitly designated for "state aid" related to LB 365 and cannot be used for state employee salaries or per diems. The bill directly affects the Department of Health and Human Services' Program 348 by funding its implementation under LB 365.
This bill changes Nebraska's rules for listing taxable tangible personal property, such as business equipment or vehicles. It requires property owners to file annual forms with county assessors by May 1, using forms provided by the Tax Commissioner. The bill also clarifies that those seeking exemptions under the Nebraska Advantage Act or ImagiNE Nebraska Act must submit required documentation by the same deadline, or lose the exemption. Failure to file on time results in forfeiture of exemptions, even if taxable property is still listed under standard rules.
LB 966, the Hunger-Free Schools Act, requires Nebraska public and nonprofit private schools participating in federal meal programs to provide free breakfasts and lunches to students who qualify for reduced-price meals under federal rules. The State Department of Education will reimburse schools for the difference between federal funding rates for free meals versus reduced-price meals, based on the previous school year's data. This directly affects schools serving qualifying students, ensuring they receive funding support for meals provided at no cost to those students. The bill replaces previous reimbursement rules and repeals outdated sections of law related to school meal programs.
LB 826 amends Nebraska law to change deadlines and requirements for homestead exemption applications, directly affecting homeowners and veterans seeking property tax relief. It allows late applications for specific circumstances - such as medical conditions, spouse death, or delayed veteran status certification - with a new deadline of June 30 of the year property taxes become delinquent, requiring supporting documentation. The bill also modifies veteran exemption rules, requiring annual filings only every five years (in divisible years) and ensuring surviving spouses retain the exemption for the remaining five-year period after a veteran’s death. These changes aim to provide flexibility for eligible residents while standardizing filing processes.
LB 1205 requires Nebraska's Department of Economic Development to award grants under the Small Business Investment Program to support small businesses. The bill directs funding to microloan organizations, technical assistance groups, and innovation hubs that provide loans and business support to small businesses, with a focus on job creation and helping low-income communities. Key requirements include a $3 million annual funding limit, a 35% nonstate matching fund requirement for recipients, and mandating that at least 50% of funds support business technical assistance. This bill directly affects small business support organizations and microenterprises across Nebraska, particularly in rural and economically distressed areas.
LB 1067 adjusts how documentary stamp tax revenue is distributed to fund housing programs in Nebraska. It specifies that for every $2.82 collected on property transfers (deeds), 95 cents goes to the Affordable Housing Trust Fund, 75 cents each to the Rural Workforce and Middle Income Workforce Housing Investment Funds, and smaller portions to other housing-related funds. The bill harmonizes existing tax allocation rules across these funds and ensures collected revenue is used solely for designated housing purposes. This directly affects property sellers and buyers paying the transfer tax, with funds supporting affordable housing initiatives. The changes take effect upon enactment, modifying current tax distribution formulas.
LB 852 requires that a portion of Nebraska's Convention Center Support Fund - used for convention center assistance to metropolitan cities - must be allocated to high-poverty areas (defined as census tracts with over 30% below the poverty line). Specifically, 10% of funds for certain cities and 100% of funds for others must be directed to these areas for historical preservation, reducing street and gang violence, and supporting small businesses. Affected areas must form a community committee with public hearings and resident appointments to manage the spending. This bill directly affects metropolitan cities receiving convention center funds and the high-poverty neighborhoods that receive the allocated resources.
This bill requires Nebraska state employers to provide paid maternity leave to employees who give birth or adopt a child. Full-time state employees would receive six weeks of paid leave, while part-time employees would receive leave proportional to their regular work schedule. The leave must be taken within six months of the child's birth or adoption, and employees must return to their original position or an equivalent role after leave. The bill also prohibits retaliation against employees who use this leave and ensures continued benefits during the leave period.
LB 1165 amends Nebraska's Key Employer and Jobs Retention Act to adjust the wage retention credit to 5% of wages paid to retained employees earning at least the state average wage, with annual and total spending caps. It creates a new Department of Labor grant program to help employers retain or attract workers after a change in ownership and control, particularly for businesses meeting key employer criteria. The bill also modifies credit percentages under the ImagiNE Nebraska Act and adds capital improvement grants for eligible employers under the Site and Building Development Act. These changes apply to key employers with at least 1,000 equivalent employees in Nebraska during a base year, including those facing ownership transitions.
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.