LB 304 Legislature · 109th Legislature (2025-2026)

Eliminate a sunset date for the federal Child Care Subsidy program and state intent regarding funding

LB 304 removes the expiration date (sunset) for Nebraska's participation in the federal Child Care Subsidy program, making the program permanent beyond its current September 30, 2026, deadline. It directly affects low-income families with children who qualify for child care assistance based on income thresholds (up to 185% of the federal poverty level before October 1, 2026, or 130% after). The bill maintains existing eligibility rules, including transitional assistance for families exceeding income limits, and ensures funding comes from federal Child Care Development Block Grant funds rather than state general funds. It does not change income levels or subsidy structures but extends the program's duration indefinitely.

Issues: ✓ Budget & Taxes

Bill status signed all 5 stages cleared

Introduction

Jan 2025

Committee Review

Mar 2026

Legislature Passage

Apr 2026

Legislature Passage

Mar 2026

Signed into Law

Apr 2026

Introduced Jan 15, 2025 Signed Apr 17, 2026

Maddy AI version diff · 2 comparisons

What changed between versions

Enrollment and Review ER176 → Final Reading · 4 edits

MODERATE

The bill was re-introduced with updated sponsors and moved from the Enrollment and Review stage to Final Reading. The text of the bill was significantly revised to update the effective dates for child care subsidy income limits from 2023 to 2026, adjust the specific percentage thresholds for eligibility, and extend the funding period for covering costs associated with these changes. These updates ensure the legislation aligns with current federal guidelines and Nebraska's fiscal planning for the upcoming years.

Scope change

The bill's scope remains focused on the federal Child Care Subsidy program, but the specific financial thresholds and operational dates have been updated to reflect a new legislative cycle.

TIMELINE

Updated the reference year for federal law alignment from January 1, 2023, to January 1, 2026, and shifted the income limit transition date from October 1, 2021, to October 1, 2026.

ELIGIBILITY

Adjusted the income eligibility percentages for child care assistance, changing the pre-October threshold from 185% to 185% of the federal poverty level and the post-October threshold from 130% to 130% of the federal poverty level.

FISCAL

Extended the period for using federal Child Care and Development Block Grant funds to cover state costs resulting from income eligibility changes from July 1, 2021, through September 30, 2026.

TECHNICAL

Replaced the original sponsor list with a new list of sponsors and changed the bill status from 'Enrollment and Review' to 'Final Reading'.

Floor votes · Legislature Mar 30, 2026

How they voted

42–5

Passed · 2 other

Total votes 49

Mar 30, 2026

N Nonpartisan49

42 Yea 5 Nay 2

85% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Apr 17, 2026

Signed into law

Approved by Governor on April 14, 2026

executive

Apr 10, 2026

Legislature · Passed

President/Speaker signed

legislature

Apr 10, 2026

Legislature · Passed

Passed on Final Reading 43-6-0

legislature

Apr 7, 2026

Legislature · Passed

Enrollment and Review ER176 adopted

legislature

Mar 30, 2026

Legislature · Passed

Health and Human Services AM2065 adopted

legislature

Mar 18, 2026

Legislature · Passed

Placed on General File with AM2065

legislature

Jan 17, 2025

Committee

Referred to Health and Human Services Committee

legislature

Jan 15, 2025

Introduced

Date of introduction

legislature

1 primary · 10 co-sponsors