This bill appropriates $10 million from Nebraska's General Fund for Fiscal Year 2026-27 to the Public Service Commission specifically for the Broadband Bridge Program (Program 793). It directly affects the Public Service Commission, which will use these funds to continue implementing the program aimed at expanding broadband access. The bill declares an emergency, meaning it takes effect immediately upon approval. This is a funding allocation, not a new policy, focused solely on providing resources for existing broadband infrastructure efforts.
Nebraska's LB 1110 modifies tax collection and revenue rules. It requires taxpayers to pay a $25 fee or 10% of unpaid tax liability (whichever is greater) for delinquent income taxes and related notices. The bill also allows the Department of Revenue to share confidential information with the Department of Health and Human Services for administrative purposes, and changes how gambling tax revenue is distributed (40% to the Charitable Gaming Division, 60% to the General Fund). These changes affect taxpayers, the Department of Revenue, and state gambling programs, with fees subject to annual inflation adjustments starting in 2027.
LB 1071 is a budget bill that sets funding levels for Nebraska's state government for fiscal years 2025-26 and 2026-27. It defines key fiscal periods, redirects unspent funds from previous years to current budgets, and establishes limits on state employee salaries and per diems. The bill specifically caps total salary and per diem spending for state agencies, with adjustments based on prior-year encumbrances, and allows exceptions only for federal funds or specific legislative approvals. This bill directly affects all Nebraska state agencies managing budgets and payroll during the 2025-2027 biennium.
LB 772 eliminates specific provisions that allow certain state funds to transfer money to Nebraska's General Fund. The bill targets multiple funds, including the Certified Public Accountants Fund, Small Watersheds Flood Control Fund, and Nebraska Soil and Water Conservation Fund, by removing language permitting such transfers. It does not create new funding mechanisms but removes existing authority for these transfers. The bill directly affects how these specific funds can be managed, preventing future transfers to the General Fund without new legislative action. This is a procedural change to fund management rules, not a new policy affecting public services or programs.
This bill appropriates $500,000 from Nebraska's General Fund for fiscal year 2026-27 to the Military Department to support the Nebraska Nonprofit Security Grant Program. The funds specifically include $450,000 designated for state aid to nonprofit organizations seeking security upgrades, such as improved lighting, fencing, or alarm systems. The bill also limits total spending on salaries and per diems for program administration to $45,000 during the same fiscal period. It directly affects eligible Nebraska nonprofits by providing financial assistance for physical security enhancements, administered through the Military Department.
Nebraska's LB 1054 appropriates $250,000 from the General Fund for Fiscal Year 2026-27 to the State Department of Education. This funding creates a grant program to help school districts, educational service units, and approved private or parochial schools purchase cybersecurity products and services. The bill directly affects K-12 schools across Nebraska by providing financial support for cybersecurity measures. The key provision is the allocation of specific funds for grants, not general funding, to address cybersecurity needs in educational institutions.
LB 1105 allocates specific funding from Nebraska's General Fund for two fiscal years ($XXXX for 2025-26 and $XXXX for 2026-27) to a program designated as "XXX." It explicitly reserves portions of these funds ($XXX each year) solely for state aid, prohibiting their use for other purposes. The bill declares an emergency to take effect immediately upon passage, bypassing standard waiting periods. This is a procedural appropriations bill focused on funding allocation, not policy change, and does not specify which entities or programs are directly affected beyond the generic "Program XXX" reference.
LB 1203 requires Nebraska county treasurers and clerks to track uncashed checks over $100 issued by their offices for two years. Checks under $100 become void three years after issuance, ceasing to be the county's obligation. The county must then charge off these voided checks, transferring the funds (plus interest) to the county's general fund, and the checks no longer count as unclaimed property under state law. This directly affects county financial offices and individuals holding old, uncashed checks.
LB 1208 requires Nebraska public school districts to allocate at least 50% of their general fund budget toward teacher salaries and benefits for the 2026-27 school year and all subsequent years. This directly affects all local school districts by mandating a specific spending threshold for educator compensation. The key provision, found in Section 2 of the bill, sets this 50% minimum for teacher-related expenditures within the total general fund budget. The bill amends the Tax Equity and Educational Opportunities Support Act to establish this requirement and repeals the original section of the law.
Nebraska's LB 1238 increases the cigarette tax to 64 cents per package (for up to 20 cigarettes) and changes how the revenue is distributed. The tax applies to wholesale cigarette distributors, and the collected funds will be allocated as follows: 50% to the General Fund, 2% to Outdoor Recreation, 10% to Health Services, 26% to Building Renewal, 5% to Public Safety Communications, 6% to Health Care, and 1% to Capital Construction. These funding allocations take effect July 1, 2026, with specific minimums tied to historical fiscal years. The bill also harmonizes tax provisions under the Tobacco Products Tax Act and repeals prior sections.
