This bill (LB 598) provides funding to Nebraska school districts to cover unexpected, significant increases in costs for students learning English (limited English proficiency programs). Districts with annual LEP expenditures exceeding $50,000 or 0.5% of their budget can apply for payments from the Education Future Fund, calculated as the difference between current-year costs and 107% of the prior year's costs. It also updates how elementary school sites qualify for funding, adjusts special education reimbursement rules, and expands eligible uses of the Education Future Fund to include costs for students with 504 plans. These changes aim to address specific financial pressures on school districts while modifying administrative processes under the Tax Equity and Educational Opportunities Support Act.
LB 451 changes how Nebraska allocates excess funds from the Unclaimed Property Trust Fund annually. For 2025 through 2034, the first $1 million of any excess balance each year must be transferred to the Capitol Restoration Cash Fund, with remaining funds going to the Permanent School Fund; before 2025 and after 2034, all excess funds over $1 million go directly to the Permanent School Fund. The bill also creates an Unclaimed Property Cash Fund to cover related administrative costs and harmonizes existing fund transfer rules. These changes affect state fund management but do not alter how unclaimed property claims are processed or handled by the public.
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 564 adjusts Nebraska's School District Property Tax Relief Act by increasing annual funding for property tax credits. It mandates escalating transfers from the General Fund to the School District Property Tax Relief Credit Fund, starting at $750 million for fiscal year 2024-25 and increasing by $150 million each subsequent year through 2030-31 (e.g., $780 million in 2025-26, $808 million in 2026-27). These credits directly reduce property tax bills for homeowners in Nebraska school districts, calculated based on prior-year school district taxes and applied to tax statements. Unused credits are returned to the fund, and counties distribute funds to school districts via a defined formula. The bill repeals prior funding provisions and takes effect immediately upon enactment.
This bill amends Nebraska's School District Property Tax Relief Act by changing how state tax revenue is distributed between two funds. It establishes a formula to determine whether excess tax revenue goes to the Cash Reserve Fund or the School District Property Tax Relief Credit Fund, based on comparisons between actual and estimated state tax collections. The bill specifically mandates increasing annual transfers from the General Fund to the School District Property Tax Relief Credit Fund, starting with $750 million in 2024-25 and growing to $902 million by 2029-30, with future years increasing by 3% annually. These transfers directly fund property tax credits for homeowners in school districts, reducing their annual tax burden.
LB 94 adopts the Digital Skills Empowerment Act to expand digital skills training in Nebraska's underserved communities. It directly affects residents in qualified census tracts (including North Omaha) and returning prisoners by providing grants for training centers ($20M/year) and covering costs like tuition and childcare for low-income individuals ($20M/year). The bill establishes standardized curricula, partnerships with tech companies, and paid apprenticeships ($10M/year) to develop job skills in fields like web development and cybersecurity. Key provisions require training centers to offer virtual/in-person options and ensure industry-aligned programs to increase local employment opportunities.
LB 200 reinstates tax exemptions for specific properties under Nebraska's Personal Property Tax Relief Act, directly affecting state/local government entities, nonprofit organizations (educational, religious, charitable, cemetery), and Medicaid-serving healthcare facilities. The bill restores exemptions for government property used for public purposes, nonprofit properties used exclusively for their mission (not for profit or discrimination), and skilled nursing facilities serving Medicaid beneficiaries (with exemptions based on average occupancy). It also clarifies that student housing exemptions apply only to common areas of buildings owned by charities and made available to students. The bill amends multiple tax code sections to harmonize these provisions without creating new exemptions.
LB 540 creates the Nebraska Apiary Advisory Board to address beekeeping concerns and establishes a University of Nebraska educator position. The board, composed of beekeepers (including hobbyists, sideliners, and commercial beekeepers), will identify research gaps, recommend policies for bee health, and advise the legislature on protecting bee populations. It requires the University of Nebraska to create a full-time apiculture educator role focused on supporting all beekeeping types. The bill also updates definitions in the Apiary Act and repeals outdated sections to harmonize existing laws.
LB 633 creates the Nebraska Option Enrollment Tuition Account Program for families whose children's applications for the enrollment option program are rejected by school districts. It requires school districts to provide written reasons for rejections - including specific disability-related service gaps - and establishes a process for parents to decline appeals and request tuition funds. The program provides eligible families with funds equal to the adjusted average per-pupil cost (plus disability-specific supplements for students with qualifying disabilities) to cover private school expenses at accredited institutions. Parents must agree to not enroll the child in public school and use funds only for approved education costs, with access to funds lost if the child reenrolls in public school or fails to comply with program rules. The bill also mandates annual reporting by school districts on rejected applications to the State Board of Education.
LB 307 allocates specific state funds to Nebraska's public colleges and universities for existing tuition waiver programs benefiting first responders and their dependents. It sets aside designated amounts from the General Fund for fiscal years 2025-26 and 2026-27 for Nebraska State Colleges (Program 48) and the University of Nebraska (Program 781), funding waivers under the First Responders Recruitment Act, In the Line of Duty Dependent Education Act, and related statutes. The bill declares an emergency, meaning it takes effect immediately upon approval. This is a funding measure for established programs, not a new policy change.
