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 135 amends Nebraska election statutes to change how school districts and local governments conduct bond and tax levy elections. It allows school bond votes to be held during statewide primaries or general elections (instead of requiring separate special elections), updates notice requirements for these votes, and streamlines ballot counting across county lines. The bill also harmonizes election procedures across multiple statutes (including sections 10-702, 13-519, and 79-1029) and repeals outdated provisions like section 10-703.01. These changes directly affect school districts and local governments managing bond or tax levy votes, making election processes more efficient.
LB 417 establishes the Nebraska Promise Program, providing tuition waivers for eligible Nebraska residents attending University of Nebraska campuses or Nebraska College of Technical Agriculture. It covers up to 15 credit hours per semester after federal grants and scholarships are applied, targeting students with family incomes under $65,000 annually and requiring a 2.5 GPA. The bill also extends similar tuition waivers to community colleges (up to 2 years) and state colleges (up to 4 years) for qualifying low-income students. Funding for these waivers comes from a new College Promise Fund, with reimbursements distributed monthly from the General Fund to institutions after annual certification. The program requires institutions to verify eligibility and maintain a standardized appeals process through the Coordinating Commission for Postsecondary Education.
LB 538 requires all Nebraska school boards and postsecondary institutions (like colleges and universities) to adopt written policies prohibiting discrimination - including antisemitism - based on race, religion, disability, or other protected characteristics. The policies must include specific measures like ensuring equal access to programs, prohibiting biased admission criteria, and integrating the International Holocaust Remembrance Alliance’s definition of antisemitism into student and employee conduct codes. Each school must also provide antisemitism awareness training and report incidents to a new State Department of Education Title VI coordinator, who will monitor compliance, investigate complaints, and submit annual reports to the legislature. The bill harmonizes existing requirements under federal Civil Rights law without altering First Amendment protections.
This legislative resolution from the Nebraska Legislature urges the U.S. Congress and President to fully fund the Individuals with Disabilities Education Act (IDEA). The bill directly affects children with disabilities in Nebraska and their families by calling for federal financial support that has historically been underfunded. It highlights that since 1975, the federal government has only provided 40% of the authorized funding for special education, leaving state and local schools to cover the remaining costs. The resolution requests that federal authorities enact legislation to meet the full funding mandate, thereby reducing the financial burden on Nebraska schools and taxpayers.
Nebraska's legislature passed Legislative Resolution 296 urging the U.S. President and Congress to permanently extend higher meal reimbursements for childcare centers under the federal Child and Adult Care Food Program. Specifically, it requests making permanent the 2022 Keep Kids Fed Act provisions that provide family day care homes with Tier I reimbursement rates (instead of lower Tier II) and an additional 10 cents per meal. This would directly support Nebraska's 1,283 participating childcare programs serving 23,695 low-income children, ensuring continued access to nutritious meals after current federal funding expired in 2023. The resolution has no binding effect but formally requests federal action.
This bill allocates state funding to support the implementation of Legislative Bill 937, which was introduced in the 2026 legislative session. The appropriation provides $106,400 for the 2026-27 fiscal year and $109,592 for the 2027-28 fiscal year from the General Fund. These funds are designated for the Board of Regents of the University of Nebraska to carry out specific provisions outlined in LB 937. The bill is a financial measure that enables the university to execute policies established by the earlier legislation without adding new requirements.
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.
