Budget & Taxes

signed · Nebraska · Legislature Apr 17, 2026

LB 1071: Provide, change, and eliminate provisions related to appropriations for the expenses of Nebraska State Government for the biennium ending June 30, 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.

Topics ✗ Budget & TaxesOpposes Budget & TaxesImposes salary caps and spending limits on state agencies, restricting government expenditure rather than increasing funding or tax relief.95% confidence

Sub-Topics Appropriations State Budget

died · Nebraska · Legislature Apr 17, 2026

LB 1023: Eliminate the sales and use tax exemption for zoo and aquarium admissions

LB 1023 eliminates the sales and use tax exemption for admissions to nationally accredited zoos and aquariums operated by public agencies or nonprofit organizations primarily for educational, scientific, or tourism purposes. This change means these facilities will begin charging sales tax on admissions starting October 1, 2026. The bill directly affects zoos and aquariums currently exempt from this tax under Nebraska law. It modifies Section 77-2704.67 of the Nebraska Revised Statutes to remove the exemption provision, effective October 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesRemoves tax exemption for zoos/aquariums, increasing state revenue through new sales tax collection starting 2026, directly strengthening budget revenue streams.95% confidence

Sub-Topics Sales Tax Tax Incentives

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died · Nebraska · Legislature Apr 17, 2026

LB 756: Change a motor vehicle tax exemption and a property tax exemption relating to certain disabled veterans

LB 756 harmonizes tax exemption language for disabled veterans by updating two Nebraska statutes. It revises Section 60-3,185 (motor vehicle tax exemption) and Section 77-202.24 (mobile home property tax exemption) to consistently require that a veteran's disability or blindness must be "recognized by the U.S. Department of Veterans Affairs as service-connected" and that the veteran was discharged honorably. This change affects disabled veterans (and their surviving spouses who meet specific criteria) who own vehicles or mobile homes, ensuring both exemptions use identical eligibility language. The bill does not expand eligibility but aligns existing provisions for clarity and consistency.

Topics ✓ Budget & TaxesSupports Budget & TaxesMaintains tax exemptions for disabled veterans through clearer eligibility criteria, providing tax relief.95% confidence

Sub-Topics Property Tax Tax Incentives

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died · Nebraska · Legislature Apr 17, 2026

LB 1031: Require appropriations from the Hospital Quality Assurance and Access Assessment Fund and state intent regarding medicaid rates for mental health providers

This bill requires Nebraska to allocate $1.5 million annually from the Hospital Quality Assurance and Access Assessment Fund to reimburse mental health providers who serve Medicaid-Medicare dual-eligible patients (people enrolled in both Medicaid and Medicare) for behavioral health services. It mandates that these providers receive the higher Medicaid or Medicare rate for such services, rather than a lower combined rate. The funding applies specifically to providers not operating within hospitals, supporting access to mental health care for vulnerable dual-eligible beneficiaries. The bill explicitly states the Legislature's intent to maintain current Medicaid reimbursement rates for these services in the medical assistance program.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $1.5M annually from state fund to reimburse mental health providers for dual-eligible patients, funding essential services.95% confidence ✓ HealthcareSupports HealthcareMandates $1.5M annual funding from a dedicated fund to reimburse mental health providers at higher Medicaid/Medicare rates for dual-eligible patients, expanding access and improving provider payment for behavioral health services.95% confidence

Sub-Topics Hospitals Medicaid Mental Health

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signed · Nebraska · Legislature Apr 17, 2026

LB 901: Adopt the Domestic Violence and Human Trafficking Service Providers Tax Credit Act, change provisions related to the confidentiality of shared information, the distribution of certain tax revenue, contracts between the Tax Commissioner and collection agencies, the collection and enforcement of delinquent income tax claims, the ImagiNE Nebraska Act, the Kratom Consumer Protection Act, the Mechanical Amusement Device Tax Act, and the Nebraska Advantage Research and Development Act, provide for fees, provide an excise tax on kratom, eliminate certain personal property and sales and use tax exemptions and a tax credit, and terminate the Department of Revenue Miscellaneous Receipts Fund

This bill changes Nebraska's sales tax rate schedule and adjusts how tax revenue is distributed to state funds. It sets the sales tax rate at 5.5% from October 2025 through July 2027, with a reduced rate of 2.75% in certain "good life districts" during that period. The bill also modifies fund distributions, continuing to direct vehicle-related sales tax revenue (for motorboats, ATVs, etc.) to the Game and Parks Commission Capital Maintenance Fund, while adding a requirement to transfer a portion of these funds to the Emergency Medical System Operations Fund starting July 2024. Additionally, it adjusts how highway-related tax revenue is split between the Highway Trust Fund and Highway Allocation Fund.

Topics ✓ Budget & TaxesSupports Budget & TaxesReduces sales tax rate to 2.75% in designated districts, providing targeted tax relief while maintaining fund allocations for Game and Parks capital projects.90% confidence

Sub-Topics Business Taxes Revenue Sales Tax

died · Nebraska · Legislature Apr 17, 2026

LB 1130: Adopt the Community Improvement District Act

LB 1130, titled "Adopt the Community Improvement District Act," establishes a legal framework for cities and villages in Nebraska to create community improvement districts (CIDs). These districts, formed by a majority of property owners within a defined area, can levy property taxes (up to a specified rate per $100 valuation) and issue bonds or warrants to fund public infrastructure projects like roads, parks, water systems, and sewer improvements. The bill defines key terms including "public infrastructure" (covering facilities such as streets, utilities, and recreational spaces) and sets limits on land ownership by CIDs (max 10 acres unless used for public purposes within three years). It directly affects property owners in participating cities/villages who would pay for these district-funded improvements through special assessments.

Topics ✓ Budget & TaxesSupports Budget & TaxesEnables local property tax levies (up to $X/$100 valuation) and bond issuance for infrastructure projects, advancing public spending on essential services like roads and water systems.92% confidence ✓ TransportationSupports TransportationBill enables local funding for road infrastructure via property taxes and bonds, directly advancing transportation infrastructure projects as specified in the summary.90% confidence

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died · Nebraska · Legislature Apr 17, 2026

LB 772: Eliminate provisions allowing certain transfers of funds

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.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRemoves authority for fund transfers to General Fund, restricting budget flexibility and limiting allocation options for specific funds.85% confidence ✓ EnvironmentSupports EnvironmentPrevents diversion of Nebraska Soil and Water Conservation Fund funds, preserving dedicated environmental conservation funding by eliminating transfer provisions.85% confidence

Sub-Topics State Budget Coastal & Flood Protection Conservation

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died · Nebraska · Legislature Apr 17, 2026

LB 989: Appropriate funds to the Military Department for the Nebraska Nonprofit Security Grant Program

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates $500,000 from General Fund to fund nonprofit security upgrades, directly increasing state spending on public safety programs.95% confidence

Sub-Topics State Budget

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died · Nebraska · Legislature Apr 17, 2026

LB 752: State intent regarding appropriations to the Department of Correctional Services

This bill directs Nebraska's Legislature to reduce General Funds by $5.2 million for the Department of Correctional Services' Operations (Program 200) at the McCook Detention Facility for fiscal year 2026-27. It simultaneously requires the Department to use $5 million of General Funds for reentry and reintegration programs, covering tuition, fees, and direct costs for committed offenders. The bill directly affects the Department of Correctional Services' budget allocation and committed offenders participating in these programs. It mandates a specific reallocation of funds from facility operations to offender reentry services without creating new programs or altering eligibility.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects $5M from correctional operations to reentry programs, funding essential services within budget allocation.90% confidence ✓ Criminal JusticeSupports Criminal JusticeRedirects $5M from operations to reentry/rehabilitation programs (tuition/fees for offenders), directly promoting recidivism reduction per bill's explicit language.95% confidence

Sub-Topics Probation & Parole

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died · Nebraska · Legislature Apr 17, 2026

LB 945: Change provisions relating to the use of the Hospital Quality Assurance and Access Assessment Fund

This bill amends Nebraska's Hospital Quality Assurance and Access Assessment Fund rules to clarify how its funds can be used. It prohibits using the fund to replace existing state hospital payments and specifies exact allocations: up to $15 million annually for administrative costs, $2.5 million for nursing training expansion, and $17.5 million for non-hospital Medicaid providers. The bill also prevents Medicaid managed care organizations and hospitals from adjusting rates based on these directed payments or passing assessment costs to patients. These changes directly affect hospitals, Medicaid managed care organizations, and state agencies managing the fund.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $17.5M to non-hospital Medicaid providers and $2.5M for nursing training, directly funding essential public health services within existing fiscal framework.85% confidence ✓ HealthcareSupports HealthcareAllocates $17.5M to non-hospital Medicaid providers and $2.5M for nursing training, expanding access and workforce development in healthcare services.95% confidence

Sub-Topics Hospitals Medicaid

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