Budget & Taxes

died · Nebraska · Legislature Apr 17, 2026

LB 170A: Appropriation Bill

LB 170A is a funding bill that allocates $100 million from the General Fund to the School District Property Tax Relief Credit Fund for each of the fiscal years 2025-26 and 2026-27. These funds will then be transferred to the Department of Revenue’s Program 121 to support the tax relief program established under Legislative Bill 170, specifically for state aid to school districts. The bill prohibits using these funds for state employee salaries or per diems and takes immediate effect due to an emergency declaration. This bill directly enables the implementation of LB 170’s tax relief measures by providing required funding.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $100M to School District Property Tax Relief Credit Fund, directly funding tax relief for school districts per LB 170.95% confidence ✓ EducationSupports EducationAllocates $100M annually to school district state aid fund, directly advancing K-12 funding under LB 170 with no restrictions on educational use.95% confidence

Sub-Topics Appropriations State Budget

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died · Nebraska · Legislature Apr 17, 2026

LB 538A: Appropriation Bill

This bill (LB 538A) allocates $138,227 for fiscal year 2025-26 and $137,431 for 2026-27 from Nebraska’s General Fund to the State Department of Education’s Program 25. It provides funding specifically to support the implementation of Legislative Bill 538 (the parent bill), which is not described in this text. The bill sets limits on salary and per diem expenses ($66,197 for 2025-26 and $68,348 for 2026-27). As a funding measure, it does not create new policy but enables the execution of another bill’s provisions.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $138K+ annually from General Fund to Education Program 25, enabling implementation of parent bill. Directly funds public service program per budget management criteria.95% confidence ✓ EducationSupports EducationAllocates state funds to State Department of Education for Program 25 implementation, directly supporting education funding without policy changes.90% confidence

Sub-Topics Appropriations

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died · Nebraska · Legislature Apr 17, 2026

LB 170: Eliminate the sales tax exemptions for candy and soft drinks

This bill would eliminate Nebraska's sales tax exemption for candy and soft drinks, requiring these items to be taxed starting October 1, 2025. Currently, candy (defined as sugar-based products without flour or refrigeration needs) and soft drinks (nonalcoholic sweetened beverages excluding milk-based or juice-heavy drinks) are exempt under state tax law, but this bill would remove them from the list of exempt items. The change would directly affect consumers purchasing these products and retailers selling them, as they would now pay the standard sales tax. This policy shift aligns with efforts to broaden the tax base for non-essential items.

Topics ✓ Budget & TaxesSupports Budget & TaxesRemoves tax exemptions for candy/soft drinks, generating revenue by closing a tax loophole, aligning with fiscal responsibility and increased budget revenue.95% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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signed · Nebraska · Legislature May 27, 2025

LB 260: Provide, change, and eliminate provisions relating to appropriations

This bill sets funding levels for Nebraska state agencies during fiscal years 2023-24 and 2024-25. It allocates specific sums for state government operations, handles unspent balances from prior years, and establishes a cap on state employee salaries and per diem payments. The bill requires agencies to operate within these budget constraints, including limits on total compensation for permanent and temporary staff. It directly affects all state agencies receiving operating funds and governs how they manage their budgets.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill sets specific funding levels and salary caps for state agencies, promoting fiscal responsibility within budget constraints per appropriation provisions.90% confidence ✗ Labor & EmploymentOpposes Labor & EmploymentBill imposes a salary cap on state employees, restricting compensation growth and limiting wage increases per fiscal year budget constraints.85% confidence

Sub-Topics Appropriations State Budget Public Employees

died · Nebraska · Legislature May 28, 2025

LB 504A: Appropriation Bill

LB 504A appropriates $72,149 for fiscal year 2025-26 and $147,752 for 2026-27 from Nebraska's General Fund to the Attorney General's Program 507. These funds are specifically designated to support the implementation of Legislative Bill 504, which is referenced in this appropriation bill. The bill also sets limits on salary expenditures, capping them at $50,000 for 2025-26 and $103,000 for 2026-27. This is a procedural funding measure, not a policy change, directly affecting the Attorney General's office budget for carrying out another bill's requirements.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates specific state funds ($72k/$147k) to Attorney General's Program for implementation, directly funding a state budget allocation without policy changes.95% confidence

Sub-Topics Appropriations State Budget

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died · Nebraska · Legislature May 29, 2025

LB 306A: Appropriation Bill

LB 306A is an appropriations bill that allocates specific state funds to support the implementation of Legislative Bill 306. It provides $2,000 (FY2025-26) and $5,000 (FY2026-27) from the Auditor of Public Accounts Cash Fund, $569,833 (FY2025-26) and $410,981 (FY2026-27) from the General Fund to the State Department of Education, $250,000 annually for state aid programs, and $192,800 (FY2025-26) and $195,000 (FY2026-27) to the University of Nebraska Board of Regents. These funds are designated for specific programs (525, 25, 158, and 781) to carry out Legislative Bill 306’s provisions, with spending limits on salaries and per diems. The bill does not create new policy but provides targeted financial resources for existing legislative priorities.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $569k/$410k to State Dept of Ed and $250k annually for state aid programs, directly funding public education and essential services.95% confidence ✓ EducationSupports EducationAllocates $569k-$410k to State Dept of Education, $250k annual aid, and university funds directly supporting education funding and implementation of LB 306.95% confidence

Sub-Topics Appropriations

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died · Nebraska · Legislature Apr 17, 2026

LB 316A: Appropriation Bill

This bill (LB 316A) appropriates $441,686 for fiscal year 2025-26 and $84,798 for 2026-27 from the state General Fund to the Department of Revenue. These funds are specifically designated to support the implementation of Legislative Bill 316 (which is not detailed in this text) under Program 102. The bill also sets annual limits on salary and per diem expenses using these funds, capping them at $41,300 for 2025-26 and $42,700 for 2026-27. It directly affects the Department of Revenue’s budget for carrying out LB 316’s provisions.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $441K+ to Department of Revenue for tax implementation, directly funding fiscal management operations per appropriation bill structure.95% confidence

Sub-Topics Appropriations State Budget

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signed · Nebraska · Legislature Jun 6, 2025

LB 707A: Appropriation Bill

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates specific funds from General Fund for Department of Revenue's budget operations, directly supporting state fiscal management without policy changes.90% confidence

Sub-Topics Appropriations

signed · Nebraska · Legislature Jun 6, 2025

LB 177A: Appropriation Bill

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesFunds Nebraska State Patrol operations via budget allocation, supporting public safety program funding within fiscal management framework.95% confidence

Sub-Topics Appropriations State Budget

died · Nebraska · Legislature Apr 17, 2026

LB 173: Appropriate funds for aid to community colleges and state intent

This bill appropriates $13.06 million for fiscal year 2025-26 and $14.06 million for fiscal year 2026-27 from the General Fund to support dual enrollment programs at Nebraska community colleges. Funds must be distributed based on each college's reported dual-credit course enrollment data, with the goal of reducing tuition costs for high school students taking college courses. The legislation explicitly states these funds may only be used to discount tuition for dual-enrollment courses that count toward both high school graduation and college credit. It directly affects community colleges and high school students participating in dual-credit programs across Nebraska.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates $13.06M/$14.06M from General Fund to fund dual enrollment tuition discounts, advancing public education spending under state budget95% confidence ✓ EducationSupports EducationAppropriates $13.06M/$14.06M for dual enrollment tuition discounts, directly expanding access to higher education for K-12 students through increased funding.95% confidence

Sub-Topics State Budget Higher Education K-12 Education

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