LB 1248 increases funding for Nebraska's Department of Water, Energy, and Environment by over $38 million in fiscal year 2026-27, raising total program appropriations from $94 million to $132 million. It specifically allocates $38 million in General Funds to provide grants to cities of the first class operating wastewater treatment facilities facing capacity challenges due to industrial wastewater from calcium caseinate manufacturing. Additionally, it redirects up to $6 million in unspent cash funds to grant metropolitan utilities districts for replacing lead service lines. The bill directly affects environmental programs, municipal utilities, and cities with specific wastewater treatment issues.
LB 975 requires Nebraska's Attorney General to publicly bid for private legal services exceeding $10,000, hold public hearings on proposed contracts, and disclose all fees, expenses, and hourly rates after case completion. It caps hourly legal rates at $1,000 and mandates detailed post-case reports showing hours worked, expenses, and fee calculations. The law applies to all state contracts for private attorneys executed after its effective date, aiming to increase transparency in taxpayer-funded legal spending. It directly affects state agencies, private law firms, and taxpayers by standardizing oversight of legal service contracts.
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.
Nebraska's LB 1054 appropriates $250,000 from the General Fund for Fiscal Year 2026-27 to the State Department of Education. This funding creates a grant program to help school districts, educational service units, and approved private or parochial schools purchase cybersecurity products and services. The bill directly affects K-12 schools across Nebraska by providing financial support for cybersecurity measures. The key provision is the allocation of specific funds for grants, not general funding, to address cybersecurity needs in educational institutions.
LB 947 modifies Nebraska's agricultural fee structures and fund management under the Plant Protection and Plant Pest Act and Pesticide Act. It changes registration fees for pesticides, eliminates the Weed Book Cash Fund (related to the "Weeds of the Great Plains" publication), and terminates the Nebraska Potato Development Fund, transferring remaining funds as specified. The bill also adjusts how the Department of Agriculture administers the Noxious Weed Control Fund and removes obsolete provisions. These changes primarily affect agricultural businesses paying fees, county weed control programs, and the Department's budget management.
This proposed constitutional amendment (LR 298CA) would require that 44.5% of Nebraska lottery proceeds, after covering prizes and operating costs, be allocated to the Nebraska Environmental Trust Fund. The fund must use these funds exclusively for conservation projects like protecting natural habitats, wildlife, water resources, and scenic areas through competitive grants. It applies to all lottery revenue generated under Nebraska's existing lottery system and requires voter approval in November 2026 to take effect. The amendment does not create new taxes but mandates specific spending from current lottery revenue.
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.
LB 1131 creates a new tax credit program to support domestic violence and human trafficking service providers, distributing $5.7 million annually starting in 2027. This includes $480,000 for tribal programs, $300,000 for a statewide coalition, and $5.22 million based on population or service area size. The bill also eliminates existing tax exemptions for data centers, removing their personal property tax and sales tax exemptions. These changes directly affect nonprofit service providers and data center operators in Nebraska, with credits being refundable and transferable to other taxpayers.
Nebraska's LB 1260 changes how motor vehicle tax revenue is distributed, directly affecting counties, local school systems, and cities/villages. It increases the percentage counties retain from 1% to 2% after July 1, 2028, and adjusts allocations: for example, school systems receive 60% before 2028 but 48% after, with a new quarterly "motor vehicle tax supplement" (48.8% of allocated funds) paid directly to schools starting October 2028. The bill also revises tax schedules based on vehicle age and modifies funding formulas under the Tax Equity and Educational Opportunities Support Act. These changes aim to update revenue distribution mechanisms while maintaining school funding through the supplement.
LB 1246 modifies reporting requirements for Nebraska's Affordable Housing Trust Fund and defines duties for the Nebraska Investment Finance Authority. It requires the Authority to submit monthly financial reports detailing public fund transactions to state officials, including budget administrators and economic development directors. For affordable housing projects, the bill mandates that the Department of Economic Development disburse 80% of grant funds upfront (July 1, 2026) and 20% upon completion, while requiring recipients to submit quarterly reports on fund usage starting October 1, 2025. Failure to submit reports may result in disqualification from future funding. The bill directly affects housing developers receiving trust funds, the Department of Economic Development, and the Investment Finance Authority.
