LB 1045 creates the Nebraska Public Housing Preservation Trust to address deferred maintenance and funding gaps in the state's public housing. The trust, governed by a nine-member board including residents and community representatives, will supplement federal housing funds with dedicated public financing to preserve affordability, prevent displacement, and modernize aging infrastructure. It requires all trust assets to remain permanently dedicated to public housing for low-income residents, with strict rules preventing assets from reverting to the state or transferring to private entities. This bill directly affects local housing agencies managing public housing developments and their residents across Nebraska.
LB 1177 creates Nebraska's Child Care Cash Fund, a permanent state fund administered by the Department of Health and Human Services. The fund will provide sustained funding for the child care subsidy program, directly supporting working families who qualify for assistance and helping child care providers maintain stable operations in both urban and rural areas. Key provisions include using the fund for timely payments to providers, setting fair reimbursement rates, covering administrative costs, and funding quality improvement programs - while ensuring it doesn’t replace the state’s required funding match. The bill requires annual reports tracking fund usage, families served, and application outcomes to ensure transparency. This legislation aims to strengthen Nebraska’s workforce and child care system through reliable, long-term investment.
Nebraska's LB 866 amends the state's opioid recovery fund to redirect specific annual transfers to address the opioid crisis. It allocates $1.125 million to first responder behavioral health training, $400,000 to overdose review teams, and $3 million to opioid prevention and treatment programs. The bill also creates a new Drug Detection and Prevention Cash Fund (administered by the Attorney General) to support law enforcement efforts targeting fentanyl, including detection technology, task forces, and public education. Funds must be used strictly for these purposes, with 25% going to prevention/treatment and 75% to infrastructure. The bill directly affects first responders, health services, law enforcement, and public safety initiatives across Nebraska.
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 974 would impose a supplemental 9.5% excise tax on individual income above $1 million for single filers or $2 million for married couples filing jointly, calculated after subtracting existing income tax rates. It creates the "Tax Equity Cash Fund" to collect this new tax revenue, which the Department of Revenue would manage. Funds in the account may only be used for administrative costs related to the tax or transferred to three specific state funds (General Fund, Education Future Fund, or Property Tax Credit Cash Fund), not for new programs. This bill directly affects high-income Nebraskans earning above the thresholds, with no specified new spending beyond fund transfers.
LB 1124 increases Nebraska's cigarette tax by $1.64 per pack (for ≤20 cigarettes) and redirects the majority of tax proceeds to specific state funds. It directs 97 cents per pack plus $1.25 million annually to the Nebraska Health Care Cash Fund for Medicaid programs, addressing smoking-related healthcare costs cited as exceeding $120 million yearly. The bill also allocates remaining funds to outdoor recreation, health services, building renewal, and public safety programs, while requiring the General Fund to receive the equivalent of 52.49 cents per pack. The changes take effect July 1, 2026, with Medicaid funding as the primary new focus.
This bill reduces funding for Nebraska's Department of Economic Development by approximately $16 million for the 2026-27 fiscal year. It eliminates $250,000 in cash funds for a prefabricated housing study (ending after FY2025) and removes $1 million in general funds for a specific grant program. However, it maintains $700,000 for rural development districts and $4.88 million for mentorship programs supporting elementary students' reading and professional growth. The changes redirect funds within the department's budget without altering core program allocations.
LB 1182 establishes a $50,000 annual minimum base salary for all full-time certified teachers in Nebraska public schools starting in the 2027-28 school year, applying equally regardless of experience or education level. Beginning in 2029-30, this minimum salary will adjust annually based on changes in Nebraska’s state General Fund receipts (with a minimum 0% increase), and the salary cannot decrease from the previous year. The bill also directs the state to transition to a block grant funding system for public education, replacing the current foundation aid structure, with quarterly payments to school districts starting July 2027 based on enrollment and the new teacher salary minimum. This affects all Nebraska public school districts and their certified teaching staff through direct salary requirements and funding changes.
Nebraska Legislative Bill LB 757 creates a sales and use tax exemption for businesses purchasing aircraft to lease between related companies (such as parent-subsidiary or sister companies). It directly affects corporations that lease aircraft internally, exempting the initial purchase from tax if two conditions are met: lease income must equal at least 7.5% of the aircraft's net acquisition price, and sales tax must be collected on lease payments. The exemption applies to the purchase transaction only, not the lease payments themselves. The bill becomes effective October 1, 2026, and repeals the previous tax provision it amends.
This bill amends Nebraska's Visitors Development Act to create a new $150,000 grant program for tourism organizations along the Missouri River within five miles of a first-class city (like Omaha). It directly affects organizations providing tourism promotion services through exhibits or trails in that specific area, requiring them to apply with documentation of their services and a plan for using funds. The grant can cover basic operational support but cannot fund equipment or facility improvements. The bill specifies this funding comes from the General Fund for fiscal year 2026-27 and repeals the previous section governing similar grants.
