This bill proposes a constitutional amendment to require Nebraska political subdivisions, such as cities and counties, to keep a financial reserve equal to at least three percent of their annual spending. The reserve must be used exclusively for declared emergencies and excludes money set aside for paying off bonded debt. If approved by voters, this rule would mandate that local governments maintain this specific fund to ensure resources are available during crisis situations.
This bill proposes to legalize cannabis in Nebraska by establishing the Cannabis Control Act and creating a system for issuing licenses to cultivators, stores, and manufacturers. It removes cannabis from the list of controlled substances while setting specific rules for how the plant can be grown, sold, and consumed, including a ban on possessing open containers in vehicles. The legislation also includes a "Clean Slate" provision to expunge past cannabis-related criminal convictions and allocates tax revenue generated from sales to specific state funds. Additionally, the bill outlines definitions for various cannabis terms and adjusts penalties for related offenses, such as those involving synthetic cannabinoids and drug paraphernalia.
This bill would require counties in Nebraska that run jails to report their actual operating costs to the Jail Standards Board by September 1 each year. The board would then review these costs and reimburse the counties by the following August, but only if the jails are following the board's rules and regulations. Essentially, the legislation sets up a system where the state pays for jail expenses directly, provided the facilities meet specific standards.
This bill expresses the Nebraska Legislature's intent to modify the state's sales, income, and property taxes. The primary goal stated in the text is to achieve significant property tax relief for residents. However, the legislation does not contain specific rules or numbers for these changes; it merely declares the legislature's desire to pursue them. Because the bill was indefinitely postponed, no actual policy changes have been enacted.
This bill updates the budget for the Legislative Council's Legislative Services program for the 2023-24 and 2024-25 fiscal years by adjusting specific dollar amounts for general and cash funds. It includes a provision to allocate $75,000 from the Nebraska Health Care Cash Fund to support health-related research and policy development conducted by the Legislature's Health and Human Services Committee. The allocated money can be used for hiring temporary research staff, contracting for consulting services, covering necessary expenses, and reimbursing travel for committees working on health policy. Additionally, the bill reappropriates any unused general funds from the end of the previous fiscal year to ensure they remain available for use.
This 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.
This bill, known as LB 71, proposes to legalize cannabis in Nebraska by removing it from the list of controlled substances and establishing a regulated market for adults aged 21 and older. It creates a licensing system for cultivators, stores, and manufacturers while defining specific rules for production, sales, and consumption, such as prohibiting open containers in vehicles. The legislation also outlines how tax revenue generated from cannabis sales will be distributed and includes provisions for expunging past cannabis convictions. Additionally, the bill addresses related legal matters, including changes to penalties for paraphernalia and adjustments to family law regarding parental rights.
This bill proposes a constitutional amendment that would require Nebraska to impose a consumption or excise tax on all new goods and services starting in 2026. The measure also allows local governments to levy similar taxes and specifies that the only exemption from these taxes would be for grocery items bought for takeout. If approved by voters, this change would fundamentally alter the state's tax structure by mandating a broad sales tax while protecting only food purchased for off-premises consumption.
This bill requires the State Court Administrator, Attorney General, and Supreme Court to submit a report to the Legislature's Judiciary Committee by January 1, 2025. The report must detail how property, income, and sales taxes are currently used to fund the judicial system and include recommendations for reducing reliance on these taxes. Local governments are also encouraged to provide similar information to the committee.
This bill expresses the Nebraska Legislature's intent to reform existing property tax credit programs and allow for the redistribution of local option sales taxes. It also proposes establishing a new property tax relief program that could involve changes to state educational aid or creating new tax credits to lower the amount of property tax revenue collected for schools. The legislation includes a provision to place any required constitutional amendment on the November 2024 ballot if necessary to implement the relief program. Although the bill outlines these policy goals, it was indefinitely postponed and has not yet been enacted into law.
This bill proposes a constitutional amendment that would allow individuals to file lawsuits against local governments if they change tax policies to increase revenue without first getting voter approval at a general election. The measure aims to create a legal mechanism for challenging tax policy changes by political subdivisions, such as cities or counties, that result in a net gain in tax money without a prior vote from the public. If passed, this change would directly affect local governments by potentially subjecting their tax decisions to court challenges whenever they bypass the required voter approval process.
This bill proposes to eliminate the franchise tax on financial institutions in Nebraska and instead require them to pay the standard corporate income tax. It directly affects banks and other financial entities operating within the state by changing the specific tax category they fall under. The legislation includes detailed definitions for terms like "financial institution," "loan," and "doing business in this state" to clarify how the tax applies. Although the bill was introduced in 2024, it was indefinitely postponed and did not become law.
