This bill creates a property tax exemption for Nebraska landowners who place perpetual recreational trail easements on their land. The exemption provides $0.10 per square foot annually for qualifying easements that grant public nonmotorized access (such as walking, hiking, or biking) and connect to existing or planned trails. To qualify, easements must be held by eligible entities like municipalities, accredited land trusts, or specific nonprofits focused on public access and conservation, and landowners must apply through the Department of Revenue with proof of the recorded easement. The bill also updates filing procedures for easement documentation to support this tax program.
LB 625 requires Nebraska's Department of Revenue to create and maintain a public database of school district financial data on its website. School districts must annually submit detailed information including revenue sources, expenditures, and balance sheets showing assets and liabilities (both committed and uncommitted funds). The database must be updated within 30 days of receiving new data, with implementation required by January 1, 2026. This affects all Nebraska school districts and provides the public with standardized financial information, while excluding confidential or legally protected data.
LB 709 creates a Nebraska income tax credit for residents who pay adoption expenses, directly affecting individuals or families adopting children who qualify for the federal adoption tax credit under 26 U.S.C. § 23. The bill establishes a refundable credit equal to 10% of the federal credit amount claimed in the same tax year, effective for 2026 tax returns. This harmonizes Nebraska tax law by adding adoption credit as a specific line item within existing credit provisions. The credit applies to all eligible Nebraska taxpayers regardless of federal credit limitations, making it refundable (meaning it can reduce tax liability below zero).
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 613A is an appropriation bill that allocates $90,200 for fiscal year 2025-26 and $88,000 for 2026-27 from Nebraska's General Fund to the Department of Revenue's Program 102. It directly funds the implementation of Legislative Bill 613 (the main bill it supports) by covering salaries and per diems for staff. The bill includes specific spending limits: $64,100 for 2025-26 and $66,200 for 2026-27 for permanent and temporary staff costs. This is a funding measure, not a policy change, and it became law after approval by the governor on June 4, 2025.
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.
LB 513A is a funding bill that allocates specific amounts from the General Fund and Compensation Court Cash Fund to support existing court programs in Nebraska for fiscal years 2025-26 and 2026-27. It provides funding for the Supreme Court (Programs 3, 4, 6, 7), Nebraska Workers' Compensation Court (Program 526), and the Tax Equalization and Review Commission (Program 131). The bill specifies maximum allowable expenditures for salaries and per diems for each program across both fiscal years. It directly affects these state courts and commissions by providing operational funding to carry out existing responsibilities outlined in Legislative Bill 513. The bill was approved by the Governor on May 30, 2025, and takes immediate effect.
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 262 appropriates $632,982 from the General Fund for each fiscal year (2025-26 and 2026-27) to pay salaries for Nebraska Legislature members, as required by law. The bill includes a spending cap of $588,000 annually for salaries and per diems, ensuring total expenditures do not exceed this amount. It becomes effective July 1, 2025, and was approved by the governor on May 21, 2025. This procedural bill directly affects legislators by funding their compensation.
