Rep. Teresa Ibach

Maddy summaryNebraska's LB 1021 amends the nameplate capacity tax for renewable energy facilities by changing penalty rules for late filings or unpaid taxes. It replaces the previous penalty structure (5% per quarter of unpaid tax) with a fixed $10,000 maximum penalty, effective January 1, 2027, for owners of renewable energy generation facilities. The bill directly affects facility owners required to pay this tax under sections 77-6203 and 77-6204. This policy change simplifies enforcement by capping penalties, removing the variable quarterly penalty calculation.

Maddy summaryNebraska's LB 990 renames the "School District Property Tax Relief Act" to the "Live Here Thrive Here Act" and changes the "School District Property Tax Relief Credit Fund" to the "Live Here Thrive Here Credit Fund." The bill modifies how property tax credits are distributed by adjusting the state's fiscal transfer process under Section 77-4602. Specifically, it directs funds to the new credit fund based on comparisons between actual and estimated state revenue, with the State Treasurer making transfers according to these calculations. This policy change directly affects property owners in Nebraska school districts who receive tax credits for real property taxes paid.

Maddy summaryLB 1117 amends Nebraska's tuition waiver programs for dependents of veterans and first responders. It updates eligibility rules for veterans' dependents (e.g., requiring residency, exhausting VA benefits, and specifying qualifying service-related deaths/disabilities) and revises the First Responder Recruitment and Retention Act to clarify waiver terms for their dependents. The bill's key new provision requires the state to reimburse public colleges 50% of waived tuition costs for veterans' dependents starting July 1, 2028, based on available funds, with prorated payments if appropriations are insufficient. This directly affects veterans' dependents, first responders' dependents, and public institutions receiving these waivers. The bill harmonizes existing rules but does not change the core waiver benefits themselves.

Maddy summaryLB 1116 updates Nebraska's rules for state financial assistance for sports arena facilities. It clarifies who qualifies for funding (including publicly owned venues and privately owned concert venues or sports complexes) and specifies exactly how state money can be used - such as for parking near private venues, public infrastructure for sports complexes, or promoting public events. The bill also adds a 24-month deadline for private projects to secure building permits to convert temporary approvals into permanent ones, and tightens limits on how long state funds can support event promotions. These changes aim to make the financing process clearer and more consistent for applicants and the state.

Maddy summaryLB 1015 amends Nebraska's Employment Security Law by redefining "agricultural labor" to clarify which farm-related work qualifies for unemployment insurance coverage. It changes how the combined tax rate for unemployment insurance and state tax is calculated, affecting businesses paying these taxes. The bill also modifies the Business Innovation Act to create a new fund, update legislative findings, and adjust requirements for "qualified action plans." These changes aim to streamline tax administration and align provisions across related statutes.

Maddy summaryLB 921 adopts Nebraska's version of the Worker Adjustment and Retraining Notification (WARN) Act. It requires employers with 25+ employees to provide 60 days' written notice before a business closing or mass layoff affecting 25+ workers, directly impacting Nebraska businesses and their employees. The bill mandates that notices include details like the affected site, expected dates of job losses, and job titles, while keeping employee names confidential with the Department of Labor. Employers must notify both affected workers/their representatives and the Department of Labor before implementing such changes. This replaces Nebraska's previous, less specific requirements with a standardized notice process.

Maddy summaryLB 806 creates a specific $2 million grant from Nebraska's Site and Building Development Fund for a city of the first class located in the third congressional district. This grant is only available if the property previously housed a defunct university and is being revitalized to support youth exiting foster care or juvenile court supervision. The funds must be used to improve buildings or infrastructure for housing, employment, and program needs related to these youth. The bill amends existing law to add this targeted grant provision under the Site and Building Development Act.

Maddy summaryLB 808 creates a five-year pilot program allowing Nebraska's Director of Public Health to grant licenses to child care facilities with waived licensing requirements under the Child Care Licensing Act. The program directly affects child care providers who participate, enabling them to operate with modified rules to increase facility availability and capacity. The Director must approve waivers case-by-case, ensure health/safety protections, and evaluate the pilot's success to recommend potential permanent legislative changes. Facilities must comply with alternative terms established by the Director to safeguard children's welfare. The bill repeals the original licensing section it amends.

Maddy summaryLB 1187 adjusts fees for physical and electronic inspections under Nebraska's Livestock Brand Act, directly affecting livestock owners, inspectors, and entities like banks or dairies that request inspections. It sets a physical inspection fee of $0.85 per head until June 30, 2023, then increases to a maximum of $1.10 per head starting July 1, 2023. Similarly, electronic inspections will cost $0.85 per head until June 30, 2023, then up to $1.10 per head. The bill eliminates a separate mileage charge and replaces it with a $30 surcharge to cover inspector travel costs, while removing outdated provisions.

Maddy summaryLB 1049 requires the Legislative Fiscal Analyst to prepare economic impact reports for any new law that would lead state agencies to adopt, amend, or withdraw regulations. These reports must include a detailed cost-benefit analysis covering estimated costs for businesses, benefits to society, affected entities, and other specific factors like compliance costs and impacts on property development. The bill also mandates the Secretary of State to provide an annual report listing all new and amended state rules and regulations. This affects state agencies (which must provide data for the reports) and the Legislature (which uses the reports to evaluate proposed regulatory changes).