LB 815 imposes a 9.5-cent-per-gallon tax on diesel fuels, effective January 1, 2019, which must be paid by fuel producers, suppliers, and distributors. It changes the rules for refunding motor fuel taxes and eliminates the Ethanol Production Incentive Cash Fund, which previously provided financial support to ethanol producers. The bill also modifies or removes several provisions from the Ethanol Development Act that governed ethanol-related tax programs. Additionally, it repeals multiple sections of existing law related to fuel taxes and ethanol incentives.
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.
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.
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.
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.
LB 261 is Nebraska's state budget bill for fiscal years 2025-26 and 2026-27, allocating funds for government operations, education, capital projects, and federal American Rescue Plan Act funds. It reappropriates unspent balances from previous years and specifies how federal recovery funds must be used, including restrictions on salary spending. The bill requires agencies to submit detailed budget reports and limits total salary/wage expenditures unless federal funds cover the excess. This directly affects all state agencies, universities, and programs receiving state or federal funds during the 2025-2027 budget period.
LB 275A appropriates $329,347 for Program 33 and $629,165 for Program 354 within Nebraska's Department of Health and Human Services for the 2026-27 fiscal year, with the latter amount designated as state aid to support Legislative Bill 275. It provides no funding for these programs during the 2025-26 fiscal year. The bill sets a $95,442 cap on salary spending for Program 33 in 2026-27 while prohibiting all salary expenses for Program 354. This funding directly affects how the Department of Health and Human Services allocates resources for these specific programs.
This bill eliminates numerous state advisory groups, boards, and commissions - including the Climate Assessment Response Committee, Women's Health Initiative Advisory Council, and Palliative Care Act - and removes their funding. It also modifies department responsibilities, such as adjusting the Board of Mental Health Practice and the Department of Health and Human Services. The bill specifically terminates the Whiteclay Public Health Emergency Task Force and streamlines overlapping government structures by repealing obsolete provisions. These changes aim to simplify state agency operations by removing redundant entities and consolidating functions.
LB 296A is a funding bill that allocates $0 from the State Department of Education Improvement Grant Fund for fiscal years 2025-26 and 2026-27 to support Legislative Bill 296. It specifies that total expenditures for salaries and per diems from these funds cannot exceed $160,197 for 2025-26 or $165,403 for 2026-27. The bill directly affects the State Department of Education by providing a procedural funding mechanism for another legislative act. This is a technical appropriations measure with no actual monetary allocation, solely establishing budgetary parameters for a related bill.
This bill (LR 11CA) proposed a constitutional amendment to ban all taxes in Nebraska except retail sales taxes and excise taxes, effective January 1, 2028. It would have prohibited state and local governments from imposing income taxes, property taxes, or other tax types. The amendment required voter approval in the November 2026 election and included specific ballot language. However, the bill was withdrawn on February 13, 2025, and is no longer active.
