This bill allocates $1.65 million in state funds to the Nebraska Department of Education to support the implementation of Legislative Bill 1050 over the 2026-2027 and 2027-2028 fiscal years. The money comes from the General Fund and is restricted from being used for employee salaries or travel expenses. An emergency clause is included to allow the bill to take effect immediately upon approval. The legislation directly affects the state education department and any programs funded under LB 1050.
This bill changes Nebraska's regulations for racetracks and horseracing wagering. It requires existing racetracks to hold at least five live racing days and 50 races annually through 2030 (increasing to 15 days and 120 races yearly after 2030), while new tracks have phased-in requirements. The bill eliminates the Compulsive Gamblers Assistance Fund, moves the Problem Gambling Commission under the State Racing and Gaming Commission, and allows 18-year-olds to play keno at racetracks (previously restricted to 21+). These changes affect racetracks, problem gamblers receiving services, and state agencies managing gaming oversight.
LB 1124 increases Nebraska's cigarette tax by $1.64 per pack (for ≤20 cigarettes) and redirects the majority of tax proceeds to specific state funds. It directs 97 cents per pack plus $1.25 million annually to the Nebraska Health Care Cash Fund for Medicaid programs, addressing smoking-related healthcare costs cited as exceeding $120 million yearly. The bill also allocates remaining funds to outdoor recreation, health services, building renewal, and public safety programs, while requiring the General Fund to receive the equivalent of 52.49 cents per pack. The changes take effect July 1, 2026, with Medicaid funding as the primary new focus.
LB 1067 adjusts how documentary stamp tax revenue is distributed to fund housing programs in Nebraska. It specifies that for every $2.82 collected on property transfers (deeds), 95 cents goes to the Affordable Housing Trust Fund, 75 cents each to the Rural Workforce and Middle Income Workforce Housing Investment Funds, and smaller portions to other housing-related funds. The bill harmonizes existing tax allocation rules across these funds and ensures collected revenue is used solely for designated housing purposes. This directly affects property sellers and buyers paying the transfer tax, with funds supporting affordable housing initiatives. The changes take effect upon enactment, modifying current tax distribution formulas.
Nebraska bill LB 778 amends the Civic and Community Center Financing Act to change grant eligibility rules. It prohibits municipalities from receiving state funding for community centers if they previously received grants for sports arenas (Sports Arena Facility Financing Act) or convention centers (Convention Center Facility Financing Act). For the 2023-2024 grant cycle, municipalities must partner with a certified creative district to qualify, with grants starting at $100,000 and coordinated with the Nebraska Arts Council. This temporary rule expires June 30, 2024. The bill directly affects cities seeking community center funding and certified creative districts.
This bill requires Nebraska state employers to provide paid maternity leave to employees who give birth or adopt a child. Full-time state employees would receive six weeks of paid leave, while part-time employees would receive leave proportional to their regular work schedule. The leave must be taken within six months of the child's birth or adoption, and employees must return to their original position or an equivalent role after leave. The bill also prohibits retaliation against employees who use this leave and ensures continued benefits during the leave period.
Nebraska's LB 924 changes how learning communities (groups of school districts collaborating on shared programs) can use property tax levies. It reduces the maximum allowable levy from 95 cents to just half a cent per $100 of taxable property valuation for specific purposes. The new levy funds elementary learning center facility leases, remodeling, and up to 50% of approved capital projects for focus schools or programs. This directly affects learning communities and their member school districts by restricting and redirecting their funding authority. The bill repeals the previous 95-cent levy provision and aligns with updated funding mechanisms under Section 79-2111.
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.
This bill changes how Nebraska calculates state aid for cities and towns. It requires the Department of Revenue to use each municipality's prior year's certified property tax levy data (separating bond and nonbond taxes) to determine aid amounts. Municipalities with tax levies below the state average face a 20% aid reduction for each cent below the average, up to 80% total reduction. The calculation uses population and property tax averages, and if the aid fund is insufficient, money is allocated proportionally to all cities.
This bill proposes a constitutional amendment requiring Nebraska's state government to fully reimburse local governments (such as cities and counties) for costs associated with new state-mandated programs or increased service levels implemented after 2026. The amendment would add a specific provision to the state constitution stating that the Legislature cannot impose such financial obligations on political subdivisions without providing a dedicated state appropriation or revenue increase to cover the full cost. It directly affects local governments by ensuring they won't bear unexpected expenses from state-mandated initiatives after 2026. The amendment must be approved by voters in the 2026 general election to take effect.
