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 623 allocates specific funds from Nebraska's General Fund for two fiscal years (2025-26 and 2026-27) to a designated state program. The bill specifies that $XXX for 2025-26 and $XXX for 2026-27 must be used solely for state aid within that program. It declares an emergency to allow immediate implementation upon approval. The bill's exact funding amounts and program details are represented by placeholders ($XXXX) in the text.
LB 305 creates a Nebraska tax credit for licensed physicians who serve as unpaid preceptors in medical student training programs. Physicians participating in approved preceptorship programs can claim a $1,000 tax credit per clinical rotation (minimum 80 hours), capped at $5,000 annually per physician. The credit is nonrefundable and prioritizes physicians in rural counties (under 100,000 residents), with a total annual limit of $1 million across all applicants. This policy directly affects Nebraska physicians participating in medical education programs, aiming to support rural healthcare training by reducing their tax burden. The bill amends Nebraska’s tax code to include this new credit as a specific provision.
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.
LB 605 requires Nebraska school boards to create policies governing transgender student participation in school-sponsored extracurricular activities and athletic associations. The bill mandates that transgender students (defined as having a gender identity differing from their sex assigned at birth) submit written requests with parental involvement, provide medical documentation (including hormone therapy records for female-identifying students), and undergo school board review to confirm eligibility. Key provisions require documentation proving consistent gender identity, medical verification of hormone therapy or surgery for athletic participation, and proof that transgender female students do not possess physical advantages over biological females. The bill was introduced in January 2025, referred to the Education Committee, and withdrawn on March 11, 2025, before moving further.
Nebraska's LB 299 allows eligible immigrants authorized for employment (under federal rules as of January 1, 2025) and their dependents to access public benefits tied to employment. The bill expands eligibility for benefits like retirement programs (including state employee and school employee plans), unemployment assistance, education financial aid, and health-related support. It requires verification of employment authorization using standard documents (such as work permits or resident cards) but does not change existing definitions of public benefits or limit current eligibility. Dependents of eligible immigrant workers gain access to benefits without regard to their own immigration status. The bill amends multiple Nebraska statutes to implement these changes, effective upon passage.
LB 156 modifies Nebraska's State Tort Claims Act and Political Subdivisions Tort Claims Act to allow civil lawsuits for sexual assaults of children occurring in specific school-related settings. The bill removes the standard immunity that previously barred claims against schools (as political subdivisions) for such incidents, specifically covering cases on school grounds, in school-owned vehicles used for school purposes, in vehicles driven by school employees for school purposes, or at school-sponsored events. This change directly affects children who experience sexual assault in these settings and school districts that would now face potential liability for negligence in preventing such assaults. The policy shift enables victims to pursue civil remedies where the previous law blocked such claims.
This bill redefines "habitually truancy" for students aged 13-17 as 20+ unexcused absences in a school year plus documented learning loss. It adds a defense against juvenile court adjudication for these cases, shifting focus from automatic court referrals to restorative justice approaches like truancy mediation. The bill also updates compulsory school attendance rules to align with these new procedures. Currently pending before Nebraska's Judiciary Committee with a hearing scheduled for March 27, 2025.
This bill (LB 689) clarifies rules for school employees in Nebraska's retirement systems when they temporarily return to work after separation. It redefines when a return to work as a temporary, substitute, or volunteer employee counts as a "termination" for retirement benefits, and specifies when employees can restart retirement contributions and accrue service credit. The bill also updates procedures for members who withdraw retirement contributions (taking a refund) and later return to work, allowing them to restore refunded amounts under specific conditions. These changes directly affect current and former school employees participating in Nebraska's School Employees Retirement Act or Class V Retirement Act.
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.