Provide, change, and eliminate provisions related to appropriations for the expenses of Nebraska State Government for the biennium ending June 30, 2027

LB 1071 is a budget bill that sets funding levels for Nebraska's state government for fiscal years 2025-26 and 2026-27. It defines key fiscal periods, redirects unspent funds from previous years to current budgets, and establishes limits on state employee salaries and per diems. The bill specifically caps total salary and per diem spending for state agencies, with adjustments based on prior-year encumbrances, and allows exceptions only for federal funds or specific legislative approvals. This bill directly affects all Nebraska state agencies managing budgets and payroll during the 2025-2027 biennium.