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 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 8 amends Nebraska's Sustainable Aviation Fuel Tax Credit Act to make the credit refundable (allowing businesses to receive cash payments even if they owe no tax) and removes annual and multi-year limits on claiming the credit. This change directly affects sustainable aviation fuel producers and businesses in Nebraska that qualify for the tax credit under the existing act. The bill also adjusts the effective date for the credit and harmonizes related provisions across tax code sections. These modifications aim to increase accessibility and predictability for businesses investing in sustainable aviation fuel.
This bill creates a new "military impact funding" mechanism for Nebraska school districts serving children of active-duty military members. Districts receive state funds calculated by comparing per-pupil federal impact aid (from the Elementary and Secondary Education Act) to per-pupil local tax levies, with the difference paid for each enrolled military-connected child. This funding is added to the state's school finance formula starting in the 2025-26 school year. It directly affects districts that received federal impact aid in the prior year and provide free education to military-connected students.
LB 291 creates a new state grant program called the Aid to Municipalities Act, providing cities and villages with funds to finance eligible infrastructure projects. Municipalities can apply for grants (capped at $5 million each) through the Department of Economic Development to cover construction, acquisition, or bond payments for projects like water systems, wastewater treatment, airports, convention centers, and transportation facilities (excluding public roads). The state will appropriate $15 million annually into a dedicated fund for these grants, requiring separate accounting to ensure funds are used solely for approved infrastructure. This bill directly affects Nebraska municipalities by offering new state financial support for critical local infrastructure development.
LB 115 increases the income tax credit for volunteer emergency responders in Nebraska from its previous amount to $1,250 per year. It directly affects volunteer firefighters, emergency responders, and rescue squad members who are certified as active for the prior year. The bill changes qualification rules by requiring departments to submit certified lists of eligible volunteers to the state by February 15 each year, and volunteers claim the credit on their state tax returns using certification documents. The amendment replaces the previous credit amount and procedures under the Volunteer Emergency Responders Incentive Act.
LB 425 expands Nebraska's homestead tax exemption to include veterans with 80-99% service-connected disability (previously limited to 100% disabled veterans) and their eligible surviving spouses. It adds new qualifying categories under subsection (2)(g), allowing these veterans and surviving spouses (who remarried after age 57) to receive a tax exemption equal to their disability percentage (e.g., 85% disabled = 85% exemption). The bill also modifies application requirements: annual certification for most exemptions, but certification every five years for some categories. It takes effect January 1, 2026, and repeals the previous version of the exemption law. This directly affects disabled veterans with partial service-connected disabilities and their surviving spouses who meet specific criteria.
LB 200 reinstates tax exemptions for specific properties under Nebraska's Personal Property Tax Relief Act, directly affecting state/local government entities, nonprofit organizations (educational, religious, charitable, cemetery), and Medicaid-serving healthcare facilities. The bill restores exemptions for government property used for public purposes, nonprofit properties used exclusively for their mission (not for profit or discrimination), and skilled nursing facilities serving Medicaid beneficiaries (with exemptions based on average occupancy). It also clarifies that student housing exemptions apply only to common areas of buildings owned by charities and made available to students. The bill amends multiple tax code sections to harmonize these provisions without creating new exemptions.
Nebraska bill LB 389 eliminates the ability of educational service units (ESUs) to collect local property taxes for funding. Instead, it requires the state to provide direct funding to ESUs according to specified formulas. This change affects ESUs and the school districts that previously contributed to ESU budgets through local tax levies. The bill modifies existing tax levy limits for school districts and ESUs to remove their authority to raise funds via property taxes, shifting responsibility to state appropriations.
LB 498 updates Nebraska's school funding formula under the Tax Equity and Educational Opportunities Support Act. It changes foundation aid calculations: for school years 2023-24 and 2024-25, aid is $1,500 per formula student, but starting 2025-26, it will increase annually based on the Consumer Price Index. The bill also revises certification deadlines for school funding (moving the key date to March 1 annually) and reduces the portion of foundation aid counted toward school budgets from 100% to 60% for 2025-26 and later. These changes directly affect all Nebraska public school districts receiving state foundation aid.
