Rep. Brad von Gillern

Maddy summaryThis bill requires Nebraska's Department of Health and Human Services to send written notice within 30 days to "fictive kin" (adults with a preexisting significant relationship to a child, like close family friends or mentors who aren't blood relatives) when a child is removed from their home. It directs the Department to identify, locate, and notify these individuals about the child's removal and their options to participate in care or placement. The notice must include information about foster care requirements, available support services, and guardianship assistance. The bill directly affects children in foster care and the non-biological adults who have meaningful relationships with them. It amends existing laws to ensure these notifications happen consistently and within a specific timeframe.

Maddy summaryThis bill amends Nebraska's State Procurement Act to change how emergency contracts over $50,000 are handled. It requires state agencies to get approval from their own director (or designee) for emergency contracts instead of needing preapproval from the division. The key new requirement is that agencies must provide copies of the contract and emergency justification to the Director of Administrative Services and Auditor of Public Accounts within three business days of approval. This affects all Nebraska state agencies making emergency purchases above $50,000, adding a standardized reporting step to the process.

Maddy summaryLB 1109 eliminates specific sales and use tax exemptions (including those for energy-related items and certain nonprofit purchases) and removes a renewable energy tax credit. It modifies provisions under the Nebraska Advantage Research and Development Act regarding tax credits and updates the ImagiNE Nebraska Act. The bill repeals several existing tax sections (77-2701.54, 77-2704.57, etc.) and requires a revised tax expenditure report detailing revenue losses from exemptions. These changes directly affect businesses and organizations currently benefiting from the eliminated exemptions and credits.

Maddy summaryNebraska's LB 1110 modifies tax collection and revenue rules. It requires taxpayers to pay a $25 fee or 10% of unpaid tax liability (whichever is greater) for delinquent income taxes and related notices. The bill also allows the Department of Revenue to share confidential information with the Department of Health and Human Services for administrative purposes, and changes how gambling tax revenue is distributed (40% to the Charitable Gaming Division, 60% to the General Fund). These changes affect taxpayers, the Department of Revenue, and state gambling programs, with fees subject to annual inflation adjustments starting in 2027.

Maddy summaryNebraska bill LB 954 amends the Nebraska Advantage Act to require the Department of Revenue to recalculate a business's base-year employee count if the business sells part of its operations covered under an Advantage Act agreement and the sold operations continue operating under a separate entity. The recalculation subtracts employees from the sold operations from the original count, but only if the sold operations remain active for at least 24 months and the sale wasn't primarily to close a location. Existing tax credits or incentives from before the sale remain unchanged. This applies to Advantage Act agreements entered into after December 31, 2016, directly affecting businesses participating in Nebraska's job creation and investment incentive program.

Maddy summaryLB 1165 amends Nebraska's Key Employer and Jobs Retention Act to adjust the wage retention credit to 5% of wages paid to retained employees earning at least the state average wage, with annual and total spending caps. It creates a new Department of Labor grant program to help employers retain or attract workers after a change in ownership and control, particularly for businesses meeting key employer criteria. The bill also modifies credit percentages under the ImagiNE Nebraska Act and adds capital improvement grants for eligible employers under the Site and Building Development Act. These changes apply to key employers with at least 1,000 equivalent employees in Nebraska during a base year, including those facing ownership transitions.

Maddy summaryLB 280 requires licensed racetrack gaming operators in Nebraska to conduct annual financial audits at their own expense, covering all financial transactions. The bill mandates that these audit reports be submitted to the Auditor of Public Accounts, who gains new authority to review the reports and examine the operators' books, records, funds, and accounts. This applies specifically to entities operating games of chance under the Nebraska Racetrack Gaming Act, including sports wagering areas. The law aims to strengthen financial oversight of the gaming industry by expanding the Auditor's review powers beyond current requirements.

Maddy summaryLB 206 increases penalties for specific crimes committed in declared disaster areas during emergency periods. It applies to offenses like assault, robbery, arson, burglary, theft, and criminal trespass when they occur in areas under a Governor's emergency proclamation, local declaration, federal disaster declaration, or mandatory evacuation order. If convicted, offenders face the next higher penalty classification (e.g., a Class I misdemeanor becomes a Class IV felony). The bill requires prosecutors to prove the enhanced penalty in court, and the "emergency period" lasts until the declaration ends or 30 days after issuance.

Maddy summaryNebraska's LB 443 creates a new criminal offense called "unlawful squatting" for people who enter and occupy another person's property with the intent to claim ownership or use it without permission. It requires law enforcement to issue a warning citation if they have probable cause (e.g., visible personal items or temporary structures on vacant property), giving the person three business days to prove legal right to stay with documents like a deed, lease, or payment records (digital copies accepted). Failure to provide valid proof within that timeframe results in arrest and a Class I misdemeanor charge. The bill directly affects individuals occupying land without the owner's consent, aiming to clarify legal recourse for property owners.

Maddy summaryLB 329 redefines terms related to sexual abuse by school employees in Nebraska, specifically expanding the definition of "school employee" to include contractors like resource officers or consultants working at schools. It creates three felony degrees based on the type of contact: sexual penetration (first degree, Class IIA felony), sexual contact (second degree, Class IIIA felony), and a pattern of conduct (third degree, Class IV felony). The bill explicitly states that student consent is never a defense to these charges. It directly affects school employees (including contractors) and students aged 16-19 enrolled in state-approved schools.