Budget & Taxes

signed · Nebraska · Legislature Mar 26, 2025

LB 116: Change provisions of the Convention Center Facility Financing Assistance Act and the Nebraska Visitors Development Act

LB 116 amends definitions in Nebraska's Convention Center Facility Financing Assistance Act and Nebraska Visitors Development Act to clarify eligibility for state funding. It specifies that "associated hotels" and "nearby retailers" must be within 600 yards of a convention center (with special rules if near the State Capitol), and excludes new sports arenas with over 16,000 seats from becoming "eligible facilities" for state assistance. The bill also adjusts funding limits, capping total state assistance at $150 million per project, with modified rules for facilities near the State Capitol. These changes directly affect local governments seeking state financial support for convention center development or related infrastructure.

Topics ✓ Budget & TaxesSupports Budget & TaxesClarifies eligibility for state funding and caps assistance, promoting fiscal responsibility in budget management per bill's adjustments to funding limits and exclusions.95% confidence

signed · Nebraska · Legislature Feb 26, 2025

LB 182: Change provisions relating to the Affordable Housing Tax Credit Act and the Child Care Tax Credit Act

LB 182 amends Nebraska's Affordable Housing Tax Credit Act and Child Care Tax Credit Act to clarify how tax credits can be used. It allows developers of affordable housing projects to transfer or sell their allocated tax credits to other taxpayers (like investors), and expands permitted uses of child care tax credits beyond their original scope. The bill specifically updates rules for allocating credits to pass-through entities (like partnerships or LLCs) and ensures credits only apply to projects completed after 2018. These changes directly affect affordable housing developers and childcare providers seeking tax credit benefits.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands tax credit usage for affordable housing/child care, enabling more flexible fiscal mechanisms to support these programs without direct tax increases.85% confidence ✓ HousingSupports HousingAmends tax credit rules to allow transferability to investors, directly enabling more funding for affordable housing development per bill's focus on 'affordable housing projects'.95% confidence

Sub-Topics Business Taxes Affordable Housing

died · Nebraska · Legislature Apr 17, 2026

LB 316: Prohibit conduct relating to hemp other than cannabidiol products and change provisions of the Nebraska Hemp Farming Act and the Uniform Controlled Substances Act

Nebraska's LB 316 establishes new rules for hemp-derived products, specifically targeting cannabidiol (CBD) products. It defines CBD products as those containing cannabidiol as a primary ingredient with strict THC limits (max 0.3% dry weight or 10mg per package), prohibits non-compliant hemp products, and imposes a 10% retail excise tax on CBD sales starting January 1, 2026. The bill also creates a "consumer safe harbor period" through December 31, 2025, during which individuals won't face prosecution for possessing non-compliant hemp products if they surrender them for destruction. These changes directly affect CBD retailers (requiring tax collection and recordkeeping) and consumers (via the safe harbor provision).

Topics ✓ Budget & TaxesSupports Budget & TaxesBill imposes 10% retail excise tax on CBD sales starting 2026, creating new state revenue stream for budget management.95% confidence

Sub-Topics Sales Tax

Track

signed · Nebraska · Legislature Jun 6, 2025

LB 650: Adopt the Community Development Assistance Act and change provisions relating to land banks, property tax exemptions, real property sold for delinquent taxes, sales tax provisions, and certain tax credits

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesCloses tax loopholes by eliminating sales tax exemptions for internet towers and agricultural products, strengthening state revenue collection.95% confidence

Sub-Topics Sales Tax

signed · Nebraska · Legislature Jun 2, 2025

LB 290: Change provisions relating to grant funding for a business park under the Economic Recovery Act

LB 290 amends Nebraska's Economic Recovery Act to establish new grant rules for business parks in designated areas. It allocates up to $90 million in grants to nonprofit organizations developing business parks within metropolitan cities, specifically in qualified census tracts hit hard by the pandemic. Recipients must hold public input meetings, maintain separate bank accounts for funds, provide 10-year financial plans, and secure support from inland port authorities before receiving funds. The bill prohibits funding for downtown areas near airports and requires projects to serve communities disproportionately impacted by the pandemic.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates $90 million in state grants for pandemic-impacted business parks, directly increasing government spending through appropriations under the Economic Recovery Act.95% confidence

signed · Nebraska · Legislature Jun 6, 2025

LB 454: Change provisions relating to regional behavioral health authorities and the Behavioral Health Services Fund

LB 454 amends Nebraska law to update rules for regional behavioral health authorities and establish the Behavioral Health Services Fund. It requires these authorities to adopt uniform fee policies based on consumer income (not exceeding service costs), mandate competitive bidding for services unless specific exemptions apply, and maintain separate budgets for behavioral health funding. The new Behavioral Health Services Fund will provide grants, loans, and reimbursements to support community-based behavioral health services statewide, including housing assistance for very low-income adults with serious mental illness. These changes directly affect regional behavioral health authorities, behavioral health providers, and consumers receiving public behavioral health services.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates Behavioral Health Services Fund for grants/reimbursements, directly funding behavioral health programs through dedicated budget allocation.85% confidence ✓ HealthcareSupports HealthcareCreates Behavioral Health Services Fund for grants/reimbursements to support community mental health services, requiring income-based fees and competitive bidding for improved access.95% confidence

Sub-Topics Procurement Mental Health

signed · Nebraska · Legislature Jun 6, 2025

LB 391A: Appropriation Bill

LB 391A is an appropriation bill that provides funding to support Legislative Bill 391 (the main bill, not detailed here). It allocates $1,000,000 from the Give to Enable Support Cash Fund for fiscal year 2026-27 to Program 475, and $98,687 from the General Fund for fiscal year 2025-26 to Program 102. The bill explicitly prohibits using these funds for state employee salaries or per diems. This funding mechanism enables the implementation of Legislative Bill 391's provisions but does not describe the main bill's content.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $1M+ to specific programs (475, 102) via appropriation, directly funding state programs without tax changes. Explicitly enables implementation of related legislation, aligning with fiscal management support.90% confidence

Sub-Topics Appropriations State Budget

signed · Nebraska · Legislature Jun 6, 2025

LB 48A: Appropriation Bill

This bill appropriates $1 million from the Medicaid Managed Care Excess Profit Fund for each of fiscal years 2025-26 and 2026-27 to the Nebraska Department of Health and Human Services. The funds are specifically designated for Program 33 to support the implementation of Legislative Bill 48 (which establishes Medicaid managed care reforms). The appropriation includes a $60,000 annual cap on salary and per diem expenses for the program. The bill becomes effective September 1, 2025, and directly affects Medicaid program administration.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $1M annually from existing fund to implement Medicaid reforms, directly funding a state program per appropriation language.90% confidence ✓ HealthcareSupports HealthcareAllocates $1M annually from Medicaid fund to implement managed care reforms, directly funding healthcare program implementation.95% confidence

Sub-Topics Appropriations Medicaid

signed · Nebraska · Legislature Jun 6, 2025

LB 275A: Appropriation Bill

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.

Topics ✗ Budget & TaxesOpposes Budget & TaxesProhibits all salary expenses for Program 354 and caps Program 33 spending, effectively defunding key program elements within health services.95% confidence

Sub-Topics Appropriations

signed · Nebraska · Legislature May 21, 2025

LB 36A: Appropriation Bill

LB 36A is an appropriation bill that allocates specific funds from the Waste Reduction and Recycling Incentive Fund to the Nebraska Department of Environment and Energy. It provides $51,585 for fiscal year 2025-26 and $109,036 for 2026-27 to support Program 513, directly funding the implementation of Legislative Bill 36. The bill includes spending limits: total salary and per diem costs cannot exceed $30,264 for 2025-26 or $63,554 for 2026-27. This funding mechanism ensures resources are available for the waste reduction program outlined in LB 36, without changing laws or affecting the public directly.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates specific funds from state fund to environmental program, directly advancing budget allocation for public service implementation per bill's purpose.95% confidence ✓ EnergySupports EnergyAllocates funds to Nebraska Department of Environment and Energy for Program 513 implementation, directly supporting energy infrastructure funding as specified in the bill's summary.95% confidence ✓ EnvironmentSupports EnvironmentAllocates funds from Waste Reduction and Recycling Incentive Fund to support environmental program implementation, directly advancing pollution control and conservation efforts.95% confidence

Sub-Topics Recycling