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.
This proposed constitutional amendment (LR 298CA) would require that 44.5% of Nebraska lottery proceeds, after covering prizes and operating costs, be allocated to the Nebraska Environmental Trust Fund. The fund must use these funds exclusively for conservation projects like protecting natural habitats, wildlife, water resources, and scenic areas through competitive grants. It applies to all lottery revenue generated under Nebraska's existing lottery system and requires voter approval in November 2026 to take effect. The amendment does not create new taxes but mandates specific spending from current lottery revenue.
LB 815 imposes a 9.5-cent-per-gallon tax on diesel fuels, effective January 1, 2019, which must be paid by fuel producers, suppliers, and distributors. It changes the rules for refunding motor fuel taxes and eliminates the Ethanol Production Incentive Cash Fund, which previously provided financial support to ethanol producers. The bill also modifies or removes several provisions from the Ethanol Development Act that governed ethanol-related tax programs. Additionally, it repeals multiple sections of existing law related to fuel taxes and ethanol incentives.
LB 1131 creates a new tax credit program to support domestic violence and human trafficking service providers, distributing $5.7 million annually starting in 2027. This includes $480,000 for tribal programs, $300,000 for a statewide coalition, and $5.22 million based on population or service area size. The bill also eliminates existing tax exemptions for data centers, removing their personal property tax and sales tax exemptions. These changes directly affect nonprofit service providers and data center operators in Nebraska, with credits being refundable and transferable to other taxpayers.
Nebraska's LB 1260 changes how motor vehicle tax revenue is distributed, directly affecting counties, local school systems, and cities/villages. It increases the percentage counties retain from 1% to 2% after July 1, 2028, and adjusts allocations: for example, school systems receive 60% before 2028 but 48% after, with a new quarterly "motor vehicle tax supplement" (48.8% of allocated funds) paid directly to schools starting October 2028. The bill also revises tax schedules based on vehicle age and modifies funding formulas under the Tax Equity and Educational Opportunities Support Act. These changes aim to update revenue distribution mechanisms while maintaining school funding through the supplement.
LB 1246 modifies reporting requirements for Nebraska's Affordable Housing Trust Fund and defines duties for the Nebraska Investment Finance Authority. It requires the Authority to submit monthly financial reports detailing public fund transactions to state officials, including budget administrators and economic development directors. For affordable housing projects, the bill mandates that the Department of Economic Development disburse 80% of grant funds upfront (July 1, 2026) and 20% upon completion, while requiring recipients to submit quarterly reports on fund usage starting October 1, 2025. Failure to submit reports may result in disqualification from future funding. The bill directly affects housing developers receiving trust funds, the Department of Economic Development, and the Investment Finance Authority.
LB 1257 changes Nebraska's tax structure by ending certain sales tax exemptions (like for agricultural machinery) and requiring sales and use taxes on previously exempt services. It also eliminates the School District Property Tax Relief Act, modifies limits on how much school districts can collect in property taxes, and provides additional state funding for schools through the Tax Equity and Educational Opportunities Support Act. These changes directly affect businesses selling services (now subject to tax) and school districts (losing tax relief but receiving new state aid). The bill aims to increase state revenue while adjusting school funding mechanisms.
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.
Nebraska's LB 865 exempts sales tax on qualifying child care supplies, clothing, and school supplies during a specific two-day window (the last Friday of July through Sunday of the same weekend). The exemption applies to items priced at $100 or less per item, including baby monitors, diapers, backpacks, notebooks, and basic school materials, but excludes electronics, clothing accessories, and business purchases. Retailers must report these tax-free sales to the Tax Commissioner on their regular returns. This policy directly benefits parents and guardians purchasing essential items for children during that annual sales tax holiday.
