Nebraska's LB 714 changes how motor vehicle taxes are calculated and distributed. It adjusts tax rates based on a vehicle's age (e.g., 100% for new cars, down to 0% for 14+ year vehicles) and value (e.g., $25 for cars under $4,000, up to $1,700 for $90,000+ vehicles). The bill modifies fund allocation, directing 37.6% of tax proceeds to local schools, 22.2% to cities/villages in metro counties, and the remainder to counties. This affects all Nebraska vehicle owners who pay registration taxes, with changes impacting how local governments receive funding for schools, roads, and services.
This bill appropriates $122,000 from the General Fund for fiscal year 2025-26 and $125,966 for 2026-27 to the Nebraska Board of Parole for Program 358. The funds are specifically designated to support implementation of Legislative Bill 215, which is referenced in this appropriation. The bill also sets spending limits, capping total salary and per diem expenses at $85,400 for 2025-26 and $88,015 for 2026-27. It directly affects the Board of Parole's operations by providing dedicated funding for Program 358. This is a standard funding measure to enable the execution of another legislative bill, not a standalone policy change.
Nebraska LB 677 updates the state's medical cannabis framework by clarifying key definitions (like "cannabis products" and "caregivers"), establishing new licensing rules for cultivators and dispensaries, and imposing a special sales tax on medical cannabis sales. It prohibits open cannabis containers in vehicles, removes medical cannabis from existing marijuana tax categories, and directs tax revenue to specific state funds. The bill directly affects qualified patients, registered caregivers, cannabis businesses, and the Nebraska Liquor Control Commission, which now oversees regulation. It also repeals outdated provisions and harmonizes existing laws, though it remains pending in committee as of March 2025.
This bill allocates $164,210 from the General Fund for fiscal year 2025-26 and $50,800 for 2026-27 to the Department of Revenue’s Program 102. The funds are designated to support implementation of Legislative Bill 707 (a prior bill from the 2025 session), with spending limits of $37,000 for salaries/per diems in 2025-26 and $38,200 in 2026-27. It is a funding measure, not a policy change, directly affecting state budget operations rather than citizens or specific programs.
LB 177A appropriates $233,030 from the General Fund and $135,750 from the Nebraska State Patrol Cash Fund for fiscal year 2025-26 to the Nebraska State Patrol for Program 100. This funding supports the implementation of Legislative Bill 177 (passed in the same session) by providing resources for specific state patrol operations. The bill caps total salary and per diem expenses at $179,591 for 2025-26 and allocates no funds for 2026-27. It is a straightforward funding measure with no new policy changes, solely providing financial support for an existing legislative initiative.
LB 150A is a funding bill that allocates $146,056 in federal funds for fiscal year 2025-26 and $147,609 for 2026-27 to the Nebraska Commission on Law Enforcement and Criminal Justice. These funds are specifically designated for Program 155 to support the implementation of Legislative Bill 150 (the parent bill). The bill does not create new policy but provides the necessary financial resources to carry out the Commission’s existing responsibilities under LB 150. This funding supports state law enforcement and criminal justice operations without changing eligibility or services for the public.
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 78, now law after being signed by the governor on May 20, 2025, creates a new housing assistance program for victims of domestic violence and sex trafficking. It establishes the Domestic Violence and Sex Trafficking Survivor Housing Assistance Fund, managed by the Department of Health and Human Services, to provide rental payments, security deposits, and other housing-related support. The bill also modifies juvenile sentencing rules to require courts to consider if an offender was a victim of abuse or trafficking when deciding whether to impose imprisonment. These changes directly affect survivors seeking housing stability and offenders in juvenile court cases where victimization is relevant.
LB 650 updates Nebraska's tax and development laws by amending multiple statutes related to revenue, property tax, and tax credits. It sets a sunset date for sports complex and stadium applications under the Sports Arena Facility Financing Assistance Act, eliminates sales tax exemptions for internet towers, net wrap, and twine, and adjusts sales tax collection fees. The bill also modifies tax credit programs under acts like the Nebraska Advantage Rural Development Act and the Renewable Chemical Production Tax Credit Act, while repealing outdated provisions including the Sustainable Aviation Fuel Tax Credit Act. These changes primarily affect businesses, local governments, and developers utilizing tax incentives for community development projects.
LB 303 creates the School Financing Review Commission, a 18-member group including education officials, school district representatives, and community members. The commission will evaluate Nebraska's school funding formula under the Tax Equity and Educational Opportunities Support Act, review resource and student need factors, and recommend changes to help prevent property tax increases. It will also analyze how school funding impacts student outcomes like attendance, literacy, and graduation rates. The bill additionally modifies budget rules to allow school districts to exceed general fund budget limits under the act.
