Rep. Justin Wayne

Maddy summaryThis bill would require counties in Nebraska that run jails to report their actual operating costs to the Jail Standards Board by September 1 each year. The board would then review these costs and reimburse the counties by the following August, but only if the jails are following the board's rules and regulations. Essentially, the legislation sets up a system where the state pays for jail expenses directly, provided the facilities meet specific standards.

Maddy summaryThis bill expresses the Nebraska Legislature's intent to modify the state's sales, income, and property taxes. The primary goal stated in the text is to achieve significant property tax relief for residents. However, the legislation does not contain specific rules or numbers for these changes; it merely declares the legislature's desire to pursue them. Because the bill was indefinitely postponed, no actual policy changes have been enacted.

Maddy summaryThis bill requires the State Court Administrator, Attorney General, and Supreme Court to submit a report to the Legislature's Judiciary Committee by January 1, 2025. The report must detail how property, income, and sales taxes are currently used to fund the judicial system and include recommendations for reducing reliance on these taxes. Local governments are also encouraged to provide similar information to the committee.

Maddy summaryThis bill expresses the Nebraska Legislature's intent to reform existing property tax credit programs and allow for the redistribution of local option sales taxes. It also proposes establishing a new property tax relief program that could involve changes to state educational aid or creating new tax credits to lower the amount of property tax revenue collected for schools. The legislation includes a provision to place any required constitutional amendment on the November 2024 ballot if necessary to implement the relief program. Although the bill outlines these policy goals, it was indefinitely postponed and has not yet been enacted into law.

Maddy summaryThis bill proposes to eliminate the franchise tax on financial institutions in Nebraska and instead require them to pay the standard corporate income tax. It directly affects banks and other financial entities operating within the state by changing the specific tax category they fall under. The legislation includes detailed definitions for terms like "financial institution," "loan," and "doing business in this state" to clarify how the tax applies. Although the bill was introduced in 2024, it was indefinitely postponed and did not become law.

Maddy summaryThis bill proposes changes to how the Nebraska Game and Parks Commission manages fish hatcheries, wildlife areas, and state park projects. It authorizes the commission to build new fish hatcheries and expand existing ones with a budget cap of ten million dollars for the 2024-25 fiscal year. The legislation also allows the commission to charge fees for services in wildlife management areas and allocate up to five million dollars for research aimed at boosting tourism. Additionally, it sets specific limits on matching funds for the Nebraska Rural Projects Act and authorizes funding for specific improvements at Fort Robinson and Eugene T. Mahoney State Parks.

Maddy summaryThis bill proposes to set maximum salary limits for elected officials serving on the legislative bodies of Nebraska political subdivisions, such as city councils or county boards. Under the measure, part-time officials could not earn more than twice the annual salary of a state legislator, while full-time officials would be capped at three times that amount. The law defines a legislative body as any elected group holding legislative power for a specific area. Although the bill was introduced in 2024, it was indefinitely postponed and did not become law during that session.

Maddy summaryLB 51 proposes to amend Nebraska state tax laws to include a specific adjustment for unrealized capital gains within the state's income tax calculation. The bill aims to align state tax treatment with federal rules regarding gains on assets that have increased in value but have not yet been sold. It would directly affect individual and corporate taxpayers by modifying how their federal adjusted gross income is used to determine state tax liability. Although the legislation includes detailed provisions for various types of income and deductions, it was indefinitely postponed in August 2024 and did not become law.

Maddy summaryThis bill would require Nebraska school districts to pay for the costs of students who leave their district because they were discriminated against. It defines discrimination to include excessive disciplinary actions or the denial of special education services. If a student transfers due to such violations, the offending district must cover the new school's costs up to twice the amount of state foundation aid the student originally received. The State Board of Education would have the authority to create rules to enforce these requirements.

Maddy summaryThis bill proposes a 5% excise tax on the retail sale of ammunition in Nebraska, requiring sellers to collect and remit the tax to the Department of Revenue. The revenue generated from this tax would be split among three specific funds: 50% for a property tax credit, 35% for a wildlife management grant program, and 15% for a post-traumatic stress disorder grant program. The Department of Health and Human Services would administer the mental health grants to support entities addressing PTSD, while the Game and Parks Commission would manage the wildlife grants to assist with related services. Both grant programs allow eligible entities to apply for funding based on criteria established by the respective agencies.