Rep. Tom Brandt

Maddy summaryThis bill allocates $278,900 for fiscal year 2025-26 and $262,100 for fiscal year 2026-27 from Nebraska’s General Fund to the Department of Revenue’s Program 102. The funds are specifically designated to support the implementation of Legislative Bill 169 (a separate bill), with a cap on salary and per diem expenses at $190,900 for 2025-26 and $197,000 for 2026-27. As an appropriations measure, it provides necessary funding for a state program without changing policy or law.

Maddy summaryThis constitutional amendment (LR 20CA) would permit authorized racetrack operators in Nebraska to allow sports wagers placed via mobile or electronic platforms by individuals physically located within Nebraska at the time of betting. It specifically modifies the state constitution to allow this change for racetrack-based sports wagering, while maintaining existing restrictions on other gambling forms. The amendment does not affect current lottery rules, bingo regulations, or general casino-style gambling. It directly affects racetrack operators seeking to offer mobile sports betting and Nebraska residents who would place such bets within the state. The proposal requires voter approval at the November 2026 general election.

Maddy summaryNebraska's LB 169 removes existing tax exemptions for specific services, requiring sales tax to be collected on them for the first time. It directly affects consumers and businesses using services like car repairs, haircuts, lawn care, legal services, and home maintenance that were previously tax-exempt. The bill repeals exemptions listed in sections 77-2704.53, 77-2704.56, and others, while adding these services to the tax base under the "Services purchased for nonbusiness use" category. This policy change shifts tax liability from the state to these previously exempt transactions, with the tax department mandated to report on such revenue impacts.

Maddy summaryLB 170A is a funding bill that allocates $100 million from the General Fund to the School District Property Tax Relief Credit Fund for each of the fiscal years 2025-26 and 2026-27. These funds will then be transferred to the Department of Revenue’s Program 121 to support the tax relief program established under Legislative Bill 170, specifically for state aid to school districts. The bill prohibits using these funds for state employee salaries or per diems and takes immediate effect due to an emergency declaration. This bill directly enables the implementation of LB 170’s tax relief measures by providing required funding.

Maddy summaryThis bill would eliminate Nebraska's sales tax exemption for candy and soft drinks, requiring these items to be taxed starting October 1, 2025. Currently, candy (defined as sugar-based products without flour or refrigeration needs) and soft drinks (nonalcoholic sweetened beverages excluding milk-based or juice-heavy drinks) are exempt under state tax law, but this bill would remove them from the list of exempt items. The change would directly affect consumers purchasing these products and retailers selling them, as they would now pay the standard sales tax. This policy shift aligns with efforts to broaden the tax base for non-essential items.

Maddy summaryNebraska bill LB 343 changes the fee for specialty license plates from $70 to $40 per plate starting October 1, 2025. This directly affects residents who purchase or renew specialty plates for cars, trucks, or trailers. The bill specifies that 60% of the fee goes to the Department of Motor Vehicles Cash Fund and 40% to the Highway Trust Fund. It also maintains existing provisions for plate transfers ($3 fee) and temporary stickers.

Maddy summaryLB 381 amends Nebraska's Medical Assistance Act to update rules for program integrity audits conducted by contractors. It requires contractors to provide clear written justification for starting audits, limit review periods to one year (except for fraud), send detailed audit results within 180 days, and notify providers of overpayment determinations with specific details like beneficiary names and claim numbers. The bill also mandates that audits be conducted by healthcare professionals in relevant specialties, requires advance notice for onsite audits (at least 10 business days), and prohibits recovery of payments for services with prior authorization. These changes directly affect medical providers and program integrity contractors by standardizing audit procedures and improving transparency in billing disputes.

Maddy summaryLB 563 would create permanent license plates specifically for commercial fertilizer trailers owned by businesses that sell agricultural fertilizer or chemicals as a going concern. This change replaces the current requirement for annual license plate renewals or validation decals for these trailers. The bill amends Nebraska's vehicle registration laws to add "permanent fertilizer trailer license plates" as a new plate category under the existing trailer plate system. It directly affects agricultural businesses operating fertilizer trailers, reducing annual renewal paperwork for this specific vehicle type.

Maddy summaryNebraska's LB 693 amends the state's deceptive trade practices law to prohibit receiving compensation for certain conduct related to veterans benefits assistance. Specifically, it makes it illegal for anyone to charge fees for helping veterans navigate benefits applications or referrals if that conduct misleads or deceives veterans. The bill defines terms and adds this prohibition to the Uniform Deceptive Trade Practices Act, directly affecting third-party assistance providers who charge fees for veterans benefits support. This change aims to prevent deceptive practices by requiring transparency in veterans benefits assistance services.

Maddy summaryThis legislative resolution (LR 352) expresses gratitude to Erwin H. Schopp, a Nebraska resident and U.S. military member captured during WWII who died as a prisoner of war in 1943. It formally thanks him for his service to the United States and directs that a copy be sent to his family. The resolution recognizes his accounting and burial in 2025 by the Defense POW/MIA Accounting Agency. As a ceremonial gesture with no policy or financial impact, it does not affect any laws or constituencies.