Rep. Lou Ann Linehan

Maddy summaryThis bill proposes changes to how Nebraska calculates local system formula resources for school funding under the Tax Equity and Educational Opportunities Support Act. It establishes a specific method for determining local effort rates for school fiscal years 2024-25 and 2025-26, while also updating the list of financial factors considered when calculating state aid for years 2023-24 through 2025-25. The legislation includes a provision that allows the Legislature to determine the calculation method for school fiscal year 2025-26 and all subsequent years, replacing the previous fixed rules. Although the bill outlines these specific policy adjustments, it was indefinitely postponed and did not become law.

Maddy summaryThis bill adopts three major tax-related acts in Nebraska, including measures to limit property tax growth for counties, cities, and villages, provide relief for school districts, and introduce a new tax on advertising services. It establishes specific rules for calculating how much property taxes local governments can raise based on factors like new construction, annexations, and changes in property use, while also defining what counts as state aid. Additionally, the legislation modifies various existing tax provisions related to sales, income, and liquor taxes, and adjusts how tax revenues are distributed among different levels of government.

Maddy summaryThis legislative resolution directs the Revenue Committee to conduct an interim study on nonprofit organizations in Nebraska. The study will investigate how these groups maintain their tax-exempt status and specifically examine how they utilize their nontaxable income for political activities. Upon completion, the committee is required to submit a report containing its findings and recommendations to the Legislative Council or the full Legislature. This measure does not change any current laws but rather initiates a review to gather information on the topic.

Maddy summaryThis legislative resolution directs the Revenue Committee to conduct an interim study on how early childhood education programs in Nebraska are funded. The study will investigate current state investments, the history of funding, local partnerships, and overall child care needs in the state. After completing its research, the committee must submit a report with findings and recommendations to the Appropriations and Education Committees. This action is a procedural step to gather information rather than a law that immediately changes funding or policy.