Budget & Taxes

signed · Nebraska · Legislature Apr 17, 2026

LB 838A: Appropriation Bill

This bill allocates state funds to the Department of Revenue to support the implementation of Legislative Bill 838, which was introduced in the 2026 legislative session. The appropriation includes $523,240 for fiscal year 2026-27 and $136,300 for fiscal year 2027-28 from the General Fund, with salary and per diem expenses capped at $99,500 and $102,500 respectively for those periods. The legislation declares an emergency to allow immediate effect upon passage, though it does not specify the details of the underlying program it funds.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates state funds to Department of Revenue for implementing LB 838, directly supporting budget and tax administration through explicit funding.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · Nebraska · Legislature Apr 17, 2026

LB 1126A: Appropriation Bill

This bill appropriates $1 from the 911 Service System Fund for each of the fiscal years 2026-27 and 2027-28 to the Public Service Commission to support the implementation of Legislative Bill 1126. The funds are restricted from being used for permanent or temporary employee salaries and per diems. This legislation directly affects the Public Service Commission by providing specific financial resources for program 583 related to the previously passed bill. The measure is a procedural appropriation that allocates minimal funding to facilitate ongoing administrative functions without creating new policy changes.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill appropriates $1 for Public Service Commission to support implementation of LB 1126, directly funding a government program.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · Nebraska · Legislature Apr 17, 2026

LB 815A: Appropriation Bill

This bill allocates funding to the Nebraska Department of Revenue to support the implementation of Legislative Bill 815. It provides $137,300 for the 2026-27 fiscal year and $136,300 for the 2027-28 fiscal year from the Motor Fuel Tax Enforcement and Collection Cash Fund. The funds are designated for program 111 and include limits on salary and per diem expenditures of $99,500 and $102,500 respectively for the two fiscal years. This appropriation ensures the department has the necessary resources to carry out the provisions established in the related legislative bill.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates funding to support tax enforcement and collection operations, strengthening revenue administration capabilities.90% confidence ✓ TransportationSupports TransportationBill provides funding for Motor Fuel Tax Enforcement and Collection, which supports transportation infrastructure maintenance and operations through revenue allocation.75% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · Nebraska · Legislature Apr 17, 2026

LB 1181A: Appropriation Bill

This bill allocates $50,000 from the Victim's Compensation Fund for each of the 2025-26 and 2026-27 fiscal years to the Nebraska Commission on Law Enforcement and Criminal Justice. The funds are designated for Program 206 to support the implementation of Legislative Bill 1181, which was passed in the 2026 legislative session. The appropriation specifically prohibits using these funds for employee salaries or travel expenses, restricting them to other program-related costs. This measure provides financial resources to help carry out the provisions of the previously enacted LB 1181.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates $50,000 annually to fund law enforcement and criminal justice programs, directly advancing budget appropriations for public services.95% confidence ✓ Criminal JusticeSupports Criminal JusticeBill allocates funding to Nebraska Commission on Law Enforcement and Criminal Justice for implementing criminal justice reform legislation, indicating support for the topic area.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · Nebraska · Legislature Apr 17, 2026

LB 304A: Appropriation Bill

This bill allocates $3,157,170 from the General Fund to the Nebraska Department of Health and Human Services for fiscal year 2026-27 to support programs established under Legislative Bill 304. The funding is designated specifically for Program 347 and cannot be used for employee salaries or travel expenses. No money is appropriated for fiscal year 2025-26, meaning the program will only receive state funding starting in the next fiscal year. The bill enables the department to implement services or initiatives outlined in the original 2026 legislation.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates $3.157M to Nebraska Department of Health and Human Services for essential programs, increasing public service funding.95% confidence ✓ HealthcareSupports HealthcareBill allocates $3.15M to Nebraska Department of Health and Human Services for healthcare programs, indicating funding support for health services.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · Nebraska · Legislature Apr 17, 2026

LB 1236A: Appropriation Bill

This bill allocates $50,000 from the Nebraska Statutes Distribution Cash Fund to the Legislative Council for fiscal years 2026-27 and 2027-28 to support the implementation of Legislative Bill 1236. The funds are designated for Program 123 and cannot be used for employee salaries or per diems. The legislation includes an emergency declaration, allowing it to take effect immediately upon approval.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates $50,000 to Legislative Council for implementing LB 1236, directly funding a legislative program.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · Nebraska · Legislature Apr 17, 2026

LB 365A: Appropriation Bill

LB 365A is an appropriation bill that allocates specific funds to support Legislative Bill 365. It provides $9,634 in General Funds and $15,476 in federal funds for fiscal year 2026-27, and $19,268 in General Funds and $30,952 in federal funds for fiscal year 2027-28 to the Department of Health and Human Services' Program 348. These funds are explicitly designated for "state aid" related to LB 365 and cannot be used for state employee salaries or per diems. The bill directly affects the Department of Health and Human Services' Program 348 by funding its implementation under LB 365.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates specific state and federal funds to Health and Human Services program for state aid, directly funding essential services per budget appropriation.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · Nebraska · Legislature Apr 17, 2026

LB 803: Adopt the First-Time Home Buyer Savings Account Act and change provisions relating to the Sports Arena Facility Financing Assistance Act, the Property Tax Growth Limitation Act, the Domestic Violence and Human Trafficking Service Providers Tax Credit Act, property tax valuation and levy procedures, homestead exemptions, and income taxes

This bill changes Nebraska's rules for listing taxable tangible personal property, such as business equipment or vehicles. It requires property owners to file annual forms with county assessors by May 1, using forms provided by the Tax Commissioner. The bill also clarifies that those seeking exemptions under the Nebraska Advantage Act or ImagiNE Nebraska Act must submit required documentation by the same deadline, or lose the exemption. Failure to file on time results in forfeiture of exemptions, even if taxable property is still listed under standard rules.

Topics ✓ Budget & TaxesSupports Budget & TaxesEnforces timely exemption documentation, closing potential tax avoidance loopholes and ensuring consistent tax revenue collection per fiscal management standards.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · Nebraska · Legislature Apr 17, 2026

LB 966: Adopt the Hunger-Free Schools Act and provide for an appropriation

LB 966, the Hunger-Free Schools Act, requires Nebraska public and nonprofit private schools participating in federal meal programs to provide free breakfasts and lunches to students who qualify for reduced-price meals under federal rules. The State Department of Education will reimburse schools for the difference between federal funding rates for free meals versus reduced-price meals, based on the previous school year's data. This directly affects schools serving qualifying students, ensuring they receive funding support for meals provided at no cost to those students. The bill replaces previous reimbursement rules and repeals outdated sections of law related to school meal programs.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires state reimbursement for meal cost differences, directly allocating state funds to support school nutrition programs as essential public service funding.90% confidence ✓ EducationSupports EducationProvides state reimbursement for meal cost differences, ensuring free meals for qualifying students and expanding access to school nutrition programs.95% confidence ✓ HealthcareSupports HealthcareExpands access to nutritious school meals for qualifying students, a public health initiative directly aligning with healthcare topic's focus on public health programs and access.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · Nebraska · Legislature Apr 17, 2026

LB 901: Adopt the Domestic Violence and Human Trafficking Service Providers Tax Credit Act, change provisions related to the confidentiality of shared information, the distribution of certain tax revenue, contracts between the Tax Commissioner and collection agencies, the collection and enforcement of delinquent income tax claims, the ImagiNE Nebraska Act, the Kratom Consumer Protection Act, the Mechanical Amusement Device Tax Act, and the Nebraska Advantage Research and Development Act, provide for fees, provide an excise tax on kratom, eliminate certain personal property and sales and use tax exemptions and a tax credit, and terminate the Department of Revenue Miscellaneous Receipts Fund

This bill changes Nebraska's sales tax rate schedule and adjusts how tax revenue is distributed to state funds. It sets the sales tax rate at 5.5% from October 2025 through July 2027, with a reduced rate of 2.75% in certain "good life districts" during that period. The bill also modifies fund distributions, continuing to direct vehicle-related sales tax revenue (for motorboats, ATVs, etc.) to the Game and Parks Commission Capital Maintenance Fund, while adding a requirement to transfer a portion of these funds to the Emergency Medical System Operations Fund starting July 2024. Additionally, it adjusts how highway-related tax revenue is split between the Highway Trust Fund and Highway Allocation Fund.

Topics ✓ Budget & TaxesSupports Budget & TaxesReduces sales tax rate to 2.75% in designated districts, providing targeted tax relief while maintaining fund allocations for Game and Parks capital projects.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes