Budget & Taxes

died · Nebraska · Legislature Apr 17, 2026

LB 495: Change provisions relating to community colleges under the Property Tax Request Act

This Nebraska bill restricts property tax increases for community colleges. It prevents community colleges from raising taxes above last year's level if rising property valuations would cause higher taxes. To exceed this limit, colleges must hold public hearings with detailed notices about tax impacts and submit formal resolutions showing how proposed increases affect budgets. These changes apply specifically to community colleges under the state's Property Tax Request Act.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRestricts community college property tax increases, preventing rises above prior year's level without public hearings/resolutions, directly limiting tax authority under Budget & Taxes.95% confidence

Sub-Topics Property Tax

Track

died · Nebraska · Legislature Apr 17, 2026

LB 621: State legislative intent regarding appropriations and provide for transfers from the Nebraska Health Care Cash Fund

LB 621 mandates annual transfers from Nebraska's Medicaid Intergovernmental Trust Fund and Tobacco Settlement Trust Fund into the Nebraska Health Care Cash Fund. It specifies exact transfer amounts (e.g., $61.654 million for 2025-26) and requires adjustments based on unused funds in the Health Care Cash Fund. The bill also directs funding for community health centers (e.g., $700,000 per center for expanded services like dental or behavioral health) and pancreatic cancer research at UNMC, contingent on matching private funds. These transfers and funding allocations are legally required, with the State Treasurer responsible for implementation.

Topics ✓ Budget & TaxesSupports Budget & TaxesMandates annual transfers from trust funds to Health Care Cash Fund, directing $61.654M for 2025-26 and funding community health centers/research, strengthening public health budget allocations.90% confidence ✓ HealthcareSupports HealthcareMandates transfers to Health Care Cash Fund, funds community health centers ($700k each) and UNMC cancer research, directly expanding healthcare funding and services.95% confidence

Sub-Topics Medicaid Mental Health

Track

died · Nebraska · Legislature Jun 6, 2025

LB 628: Adopt the Recreational Trail Easement Property Tax Exemption Act and change provisions relating to the filing of statements of recorded easements and property tax exemptions

This bill creates a property tax exemption for Nebraska landowners who place perpetual recreational trail easements on their land. The exemption provides $0.10 per square foot annually for qualifying easements that grant public nonmotorized access (such as walking, hiking, or biking) and connect to existing or planned trails. To qualify, easements must be held by eligible entities like municipalities, accredited land trusts, or specific nonprofits focused on public access and conservation, and landowners must apply through the Department of Revenue with proof of the recorded easement. The bill also updates filing procedures for easement documentation to support this tax program.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates property tax exemption (tax relief) for qualifying landowners to promote public trail access, aligning with tax relief indicators.90% confidence ✓ EnvironmentSupports EnvironmentBill provides tax exemption for conservation-focused recreational trail easements, directly incentivizing land conservation and public access to natural areas per qualifying entities' conservation focus.85% confidence

Sub-Topics Tax Incentives Conservation Parks & Recreation

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died · Nebraska · Legislature Jun 6, 2025

LB 625: Provide for the establishment of a database of financial information from all school districts in the state

LB 625 requires Nebraska's Department of Revenue to create and maintain a public database of school district financial data on its website. School districts must annually submit detailed information including revenue sources, expenditures, and balance sheets showing assets and liabilities (both committed and uncommitted funds). The database must be updated within 30 days of receiving new data, with implementation required by January 1, 2026. This affects all Nebraska school districts and provides the public with standardized financial information, while excluding confidential or legally protected data.

Topics ✓ Budget & TaxesSupports Budget & TaxesPromotes fiscal transparency in school district finances, aligning with fiscal responsibility indicators for Budget & Taxes.85% confidence

Track

died · Nebraska · Legislature Jun 6, 2025

LB 709: Adopt the Adoption Tax Credit Act

LB 709 creates a Nebraska income tax credit for residents who pay adoption expenses, directly affecting individuals or families adopting children who qualify for the federal adoption tax credit under 26 U.S.C. § 23. The bill establishes a refundable credit equal to 10% of the federal credit amount claimed in the same tax year, effective for 2026 tax returns. This harmonizes Nebraska tax law by adding adoption credit as a specific line item within existing credit provisions. The credit applies to all eligible Nebraska taxpayers regardless of federal credit limitations, making it refundable (meaning it can reduce tax liability below zero).

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates refundable tax credit reducing tax liability for adoption expenses, providing direct tax relief to qualifying families.95% confidence

Sub-Topics Income Tax Tax Credits

Track

signed · Nebraska · Legislature Jun 6, 2025

LB 264: Provide, change, and eliminate transfers from the Cash Reserve Fund and various other funds and change, terminate, and eliminate various statutory programs

Nebraska's LB 264 moves specific state funds into the General Fund to support broader state operations. The bill requires transferring $8.25 million from the State Insurance Fund, $25.5 million from the Military Installation Fund, and over $32 million from the Water Recreation Fund, among other specified amounts, by mid-2025 or 2026. These transfers affect state financial accounts, redirecting money from specialized funds like recreation, economic development, and medical spending programs. The bill also eliminates several programs and outdated provisions, but its primary action is reallocating existing state funds.

Topics ✗ Budget & TaxesOpposes Budget & TaxesTransfers funds from specialized programs (recreation, military, medical) to General Fund, defunding those specific programs per bill's redirecting language.92% confidence ✗ HealthcareOpposes HealthcareBill redirects $8.25M from State Insurance Fund (medical spending program) to General Fund, defunding healthcare-related programs per summary.85% confidence

Sub-Topics State Budget

signed · Nebraska · Legislature Jun 6, 2025

LB 303: Create the School Financing Review Commission and change provisions relating to budget authority under the Tax Equity and Educational Opportunities Support Act

LB 303 creates the School Financing Review Commission, a 18-member group including education officials, school district representatives, and community members. The commission will evaluate Nebraska's school funding formula under the Tax Equity and Educational Opportunities Support Act, review resource and student need factors, and recommend changes to help prevent property tax increases. It will also analyze how school funding impacts student outcomes like attendance, literacy, and graduation rates. The bill additionally modifies budget rules to allow school districts to exceed general fund budget limits under the act.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates commission to review school funding formula and prevent property tax increases, promoting fiscal responsibility under Tax Equity Act without altering tax structure.92% confidence ✓ EducationSupports EducationCreates commission to review school funding formula, prevent property tax increases, and analyze funding impact on student outcomes like literacy and graduation rates.85% confidence

Sub-Topics School Funding

signed · Nebraska · Legislature Jun 6, 2025

LB 613A: Appropriation Bill

LB 613A is an appropriation bill that allocates $90,200 for fiscal year 2025-26 and $88,000 for 2026-27 from Nebraska's General Fund to the Department of Revenue's Program 102. It directly funds the implementation of Legislative Bill 613 (the main bill it supports) by covering salaries and per diems for staff. The bill includes specific spending limits: $64,100 for 2025-26 and $66,200 for 2026-27 for permanent and temporary staff costs. This is a funding measure, not a policy change, and it became law after approval by the governor on June 4, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $90,200 and $88,000 from General Fund to cover staff salaries/per diems for Program 102 implementation, directly funding a state program's operational costs.95% confidence

Sub-Topics Appropriations State Budget

signed · Nebraska · Legislature Jun 6, 2025

LB 647: Adopt the Recreational Trail Easement Property Tax Exemption Act and the Adoption Tax Credit Act and change provisions relating to budget limitations, property tax request authority, municipal occupation taxes, real property assessments, the Property Tax Request Act, income tax credits, taxation of business entities, the School District Property Tax Relief Act, and the Nebraska educational savings plan trust

LB 647 creates two new tax programs and modifies multiple tax codes. It establishes a property tax exemption for landowners who grant permanent public access rights for recreational trails (like walking or biking paths), provided the easement connects to existing trails and is held by eligible entities like cities or accredited nonprofits. It also creates a 10% refundable state tax credit for Nebraska taxpayers who qualify for the federal adoption credit, effective for 2026 tax years. The bill further updates property tax calculation rules, municipal tax provisions, school district relief funding, and education savings plan eligibility without creating new major programs.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates property tax exemption for recreational trails and adoption tax credit, providing targeted tax relief for landowners and adoptive families, aligning with tax relief indicators.90% confidence

Sub-Topics Income Tax Tax Incentives

signed · Nebraska · Legislature Jun 6, 2025

LB 644A: Appropriation Bill

This bill, LB 644A, is a funding measure that allocates specific state funds to support the implementation of Legislative Bill 644. It provides $30,000 from the State Settlement Cash Fund for Fiscal Year 2025-26 (and none for 2026-27) to the Attorney General's office for Program 507, and $50,000 annually from the General Fund for Fiscal Years 2025-26 and 2026-27 to the Nebraska Accountability and Disclosure Commission for Program 94. The bill explicitly prohibits using these funds for state employee salaries or per diems. As an appropriation bill, it directly affects the Attorney General and the Accountability Commission by providing targeted financial support for their work related to Legislative Bill 644.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $30k and $50k annually to state offices for program implementation, directly funding budgetary needs without restrictions.95% confidence

Sub-Topics Appropriations State Budget