State intent regarding appropriations to the Department of Health and Human Services

This bill mandates that Nebraska's $462,480,546 appropriation for Medicaid nursing facility rates (Program No. 348) must be fully used in calculating annual rates for fiscal year 2026-27, including the inflation factor. It requires the Department of Health and Human Services to submit two reports: one by August 1, 2026, detailing how the inflation factor was calculated, and another by December 31, 2026, identifying unobligated funds from prior nursing facility appropriations. The bill directly affects Medicaid nursing facilities and the state's Department of Health and Human Services by specifying how funds must be allocated and reported. It declares an emergency to take effect immediately upon approval.