Nebraska's LB 714 changes how motor vehicle taxes are calculated and distributed. It adjusts tax rates based on a vehicle's age (e.g., 100% for new cars, down to 0% for 14+ year vehicles) and value (e.g., $25 for cars under $4,000, up to $1,700 for $90,000+ vehicles). The bill modifies fund allocation, directing 37.6% of tax proceeds to local schools, 22.2% to cities/villages in metro counties, and the remainder to counties. This affects all Nebraska vehicle owners who pay registration taxes, with changes impacting how local governments receive funding for schools, roads, and services.
LB 261 is Nebraska's state budget bill for fiscal years 2025-26 and 2026-27, allocating funds for government operations, education, capital projects, and federal American Rescue Plan Act funds. It reappropriates unspent balances from previous years and specifies how federal recovery funds must be used, including restrictions on salary spending. The bill requires agencies to submit detailed budget reports and limits total salary/wage expenditures unless federal funds cover the excess. This directly affects all state agencies, universities, and programs receiving state or federal funds during the 2025-2027 budget period.
LB 645 adjusts retirement contributions for Nebraska's Class V school districts and the State Patrol Retirement System. Starting July 1, 2025, employees will contribute 8.75% to 9.75% of their salary based on the retirement system's funding level, and the state will add a 2% annual contribution of employee compensation to the retirement fund. The bill clarifies that the state's 2% contribution does not shift the district's responsibility for funding the retirement system. It also updates death benefits for State Patrol officers and aligns retirement provisions across systems.
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 306 modifies school residency rules to clarify admission for non-resident students, military families, and students in residential settings. It requires all Nebraska school districts to maintain a centralized financial database and mandates public and private colleges to report funding from "foreign adversarial sources" to the Coordinating Commission for Postsecondary Education. The bill also updates scholarship programs (Nebraska Career Scholarship Act and Door to College Scholarship Act) and adjusts governance for the Nebraska State Colleges Board. These changes aim to increase transparency in school funding and foreign financial influences on higher education.
LB 306A is an appropriations bill that allocates specific state funds to support the implementation of Legislative Bill 306. It provides $2,000 (FY2025-26) and $5,000 (FY2026-27) from the Auditor of Public Accounts Cash Fund, $569,833 (FY2025-26) and $410,981 (FY2026-27) from the General Fund to the State Department of Education, $250,000 annually for state aid programs, and $192,800 (FY2025-26) and $195,000 (FY2026-27) to the University of Nebraska Board of Regents. These funds are designated for specific programs (525, 25, 158, and 781) to carry out Legislative Bill 306’s provisions, with spending limits on salaries and per diems. The bill does not create new policy but provides targeted financial resources for existing legislative priorities.
LB 608A is an appropriations bill that allocates $781,647 for fiscal year 2025-26 and $1,351,495 for fiscal year 2026-27 from Nebraska’s General Fund to the Coordinating Commission for Postsecondary Education (Program 692). The funds are specifically designated to support the implementation of Legislative Bill 608 (related to postsecondary education), with strict limitations requiring the money to be used only for that purpose. The bill prohibits using these funds for state employee salaries or per diems. This measure was indefinitely postponed on May 14, 2025, and never became law.
LB 84 adopts the School Psychologist Interstate Licensure Compact, allowing Nebraska-licensed school psychologists to practice in other participating states without duplicative licensing requirements. This directly affects school psychologists seeking to work across state lines, including military members and their spouses who relocate frequently. The key mechanism establishes a standardized pathway for verifying qualifications and issuing equivalent licenses, while requiring practitioners to follow each state's specific scope of practice rules. This aims to improve access to school psychological services by addressing workforce shortages through increased professional mobility.
LB 143 amends Nebraska's student enrollment law to extend military family enrollment protections to students with disabilities or special education needs. It requires school districts to apply their existing preliminary enrollment policies for military families - including no-charge enrollment upon arrival - to students with individualized education programs (IEPs), individualized family service plans (IFSPs), or those receiving special education services under federal law. This ensures military-connected students who require special education accommodations have equal enrollment access during relocations. The change directly affects military families with children who have disabilities or special education needs, streamlining their school enrollment process without altering other residency rules.
LB 296 requires Nebraska's State Department of Education to create a centralized system for tracking education records of students under juvenile court jurisdiction, ensuring their academic progress isn't disrupted during court involvement. The bill mandates hiring registrars to manage these records, analyze completed coursework, and award appropriate credit hours for students who finish classes while in the juvenile system. It also updates graduation requirements to include mandatory personal finance courses (starting 2023-24) and computer science education (starting 2027-28). The centralized system and registrars will be funded through the State Department of Education Improvement Grant Fund.
