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LEGISLATURE OF NEBRASKA
ONE HUNDRED NINTH LEGISLATURE
SECOND SESSION
LEGISLATIVE BILL 1002
Introduced by Cavanaugh, M., 6.
Read first time January 13, 2026
Committee: Government, Military and Veterans Affairs
A BILL FOR AN ACT relating to the Nebraska Political Accountability and1
Disclosure Act; to amend sections 49-1449, 49-1449.01, 49-1451,2
49-1458, 49-1463, 49-1467, 49-1469.08, 49-1478.01, 49-1479.01,3
49-1479.02, 49-1483.03, and 49-1488.01, Reissue Revised Statutes of4
Nebraska; to change fees; to eliminate a method of filing a report;5
to require principals to pay a late filing fee as provided; and to6
repeal the original sections. 7
Be it enacted by the people of the State of Nebraska,8
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Section 1. Section 49-1449, Reissue Revised Statutes of Nebraska, is1
amended to read: 2
49-1449 (1) Each committee shall file a statement of organization3
pursuant to this section and pay a registration fee pursuant to section4
49-1449.01 with the commission. Except as provided in subsection (2) of5
this section, such statement of organization shall be filed and fee paid6
within ten days after a committee is formed. The commission shall7
maintain a statement of organization filed by a committee until notified8
of the committee's dissolution. Any person who fails to file with the9
commission a statement of organization required by this subsection shall10
pay to the commission a late filing fee of fifty twenty-five dollars for11
each day the statement remains not filed in violation of this subsection,12
not to exceed one thousand five hundred seven hundred fifty dollars.13
(2) If the committee is formed within thirty days prior to an14
election for which the committee exists, the statement of organization15
shall be filed and registration fee paid within two business days after16
the committee is formed. Any person who fails to file with the commission17
a statement of organization required by this subsection shall pay to the18
commission a late filing fee of two one hundred dollars for each day the19
statement remains not filed in violation of this subsection, not to20
exceed two one thousand dollars. 21
Sec. 2. Section 49-1449.01, Reissue Revised Statutes of Nebraska, is22
amended to read: 23
49-1449.01 (1) At the time that each committee files its statement24
of organization pursuant to section 49-1449, the committee shall pay to25
the commission a registration fee of one hundred fifty dollars. The26
filing of a statement of organization is not perfected unless accompanied27
by the registration fee. 28
(2) A committee which has not perfected its filing of a statement of29
organization by the date due as specified in section 49-1449 shall not30
make or receive contributions or expenditures until such time as the31
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filing of the statement of organization is perfected, except that:1
(a) A committee may make an expenditure to pay the registration fee;2
and 3
(b) A committee may make expenditures for thirty days after the4
termination of its registration if the expenditures are part of the5
process of dissolving the committee and the committee dissolves within6
thirty days after the termination of its registration.7
(3) The registration fees collected pursuant to this section shall8
be remitted to the State Treasurer for credit to the Nebraska9
Accountability and Disclosure Commission Cash Fund.10
Sec. 3. Section 49-1451, Reissue Revised Statutes of Nebraska, is11
amended to read: 12
49-1451 When any of the information required in a statement of13
organization is changed, such change shall be reported when the next14
campaign statement is required to be filed. Any person who fails to15
report a change to the commission under this section shall pay to the16
commission a late filing fee of fifty twenty-five dollars for each day17
the change remains not reported in violation of this section, not to18
exceed one thousand five hundred seven hundred fifty dollars.19
Sec. 4. Section 49-1458, Reissue Revised Statutes of Nebraska, is20
amended to read: 21
49-1458 (1) A committee which receives a late contribution shall22
report the contribution to the commission by filing a report within two23
days after the date of its receipt. The report may be filed by hand24
delivery, facsimile transmission, telegraph, express delivery service, or25
any other written means of communication, including electronic means26
approved by the commission, and need not contain an original signature.27
(2) The report shall include the full name, street address,28
occupation, employer, and principal place of business of the contributor,29
the amount of the contribution, and the date of receipt.30
(3) A late contribution shall be reported on subsequent campaign31
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statements without regard to reports filed pursuant to this section.1
(4) Any committee which fails to file a report of late contributions2
with the commission as required by this section shall pay to the3
commission a late filing fee of two one hundred dollars for each of the4
first ten days the report remains not filed in violation of this section.5
After the tenth day, such committee shall pay, for each day the report6
remains not filed, an additional late filing fee of one percent of the7
amount of the late contribution which was required to be reported, not to8
exceed ten percent of the amount of the late contribution which was9
required to be reported. 10
(5) For purposes of this section, late contribution means a11
contribution of one thousand dollars or more received after the closing12
date for campaign statements as provided in subdivision (1)(b) of section13
49-1459. 14
Sec. 5. Section 49-1463, Reissue Revised Statutes of Nebraska, is15
amended to read: 16
49-1463 (1) Any person who fails to file a campaign statement with17
the commission under sections 49-1459 to 49-1463 shall pay to the18
commission a late filing fee of fifty twenty-five dollars for each day19
the campaign statement remains not filed in violation of this section,20
not to exceed one thousand five hundred seven hundred fifty dollars.21
(2) Any committee which fails to file a statement of exemption with22
the commission under subsection (2) of section 49-1459 shall pay to the23
commission a late filing fee of fifty twenty-five dollars for each day24
the statement of exemption remains not filed in violation of this25
section, not to exceed four hundred fifty two hundred twenty-five26
dollars. 27
Sec. 6. Section 49-1467, Reissue Revised Statutes of Nebraska, is28
amended to read: 29
49-1467 (1) Any person, other than a committee, who makes an30
independent expenditure advocating the election of a candidate or the31
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defeat of a candidate's opponents or the qualification, passage, or1
defeat of a ballot question, which is in an amount of more than two2
hundred fifty dollars, shall file a report of the independent3
expenditure, within ten days, with the commission. 4
(2) The report shall be made on an independent expenditure report5
form provided by the commission and shall include the date of the6
expenditure, a brief description of the nature of the expenditure, the7
amount of the expenditure, the name and address of the person to whom it8
was paid, the name and address of the person filing the report, and the9
name, address, occupation, employer, and principal place of business of10
each person who contributed more than two hundred fifty dollars to the11
expenditure. 12
(3) Any person who fails to file a report of an independent13
expenditure with the commission shall pay to the commission a late filing14
fee of fifty twenty-five dollars for each day the statement remains not15
filed in violation of this section, not to exceed one thousand five16
hundred seven hundred fifty dollars. 17
(4) Any person who violates this section shall be guilty of a Class18
IV misdemeanor. 19
Sec. 7. Section 49-1469.08, Reissue Revised Statutes of Nebraska, is20
amended to read: 21
49-1469.08 (1) Any entity specified in subsection (1) of section22
49-1469 which fails to file a report with the commission required by23
section 49-1469 or 49-1469.07 shall pay to the commission a late filing24
fee of fifty twenty-five dollars for each day the statement remains not25
filed in violation of such sections, not to exceed one thousand five26
hundred seven hundred fifty dollars. 27
(2) Any person who knowingly violates this section, section 49-1469,28
49-1469.05, 49-1469.06, or 49-1469.07 shall be guilty of a Class III29
misdemeanor. 30
Sec. 8. Section 49-1478.01, Reissue Revised Statutes of Nebraska, is31
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amended to read: 1
49-1478.01 (1) An independent committee, including a separate2
segregated political fund, which makes a late independent expenditure3
shall report the expenditure to the commission by filing within two days4
after the date of the expenditure the committee's full name and street5
address, the amount of the expenditure, and the date of the expenditure.6
The report shall include (a) the full name and street address of the7
recipient of the expenditure, (b) the name and office sought of the8
candidate whose nomination or election is supported or opposed by the9
expenditure, and (c) the identification of the ballot question, the10
qualification, passage, or defeat of which is supported or opposed.11
Filing of a report of a late independent expenditure may be by any12
written means of communication, including electronic means approved by13
the commission, and need not contain an original signature. A late14
independent expenditure shall be reported on subsequent campaign15
statements without regard to reports filed pursuant to this section.16
(2) A committee which fails to file a report of a late independent17
expenditure with the commission as required by this section shall pay to18
the commission a late filing fee of two one hundred dollars for each of19
the first ten days the report remains not filed in violation of this20
section. After the tenth day, such committee shall pay, for each day the21
report remains not filed, an additional late filing fee of one percent of22
the amount of the late independent expenditure which was required to be23
reported, not to exceed ten percent of the amount of the late independent24
expenditure which was required to be reported. 25
(3) For purposes of this section, late independent expenditure means26
an independent expenditure as defined in section 49-1428 of one thousand27
dollars or more made after the closing date for campaign statements as28
provided in subdivision (1)(b) of section 49-1459.29
Sec. 9. Section 49-1479.01, Reissue Revised Statutes of Nebraska, is30
amended to read: 31
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49-1479.01 (1) Any contribution by a person made on behalf of or to1
a candidate or committee, including contributions which are in any way2
earmarked or otherwise directed to the candidate or committee through an3
intermediary or agent, shall be considered to be a contribution from the4
person to the candidate or committee. 5
(2) For purposes of this section, earmarked shall mean a6
designation, instruction, or encumbrance, including those which are7
direct or indirect, express or implied, or oral or written, which results8
in any part of a contribution or expenditure, including any in-kind9
expenditure made in exchange for a contribution, being made to or10
expended on behalf of a candidate or a committee. 11
(3) Any intermediary or agent, other than a committee, which12
receives an earmarked contribution shall forward the earmarked13
contribution to the recipient candidate or committee within ten days14
after receipt of such contribution. 15
(4) An intermediary or agent which is not a committee shall file a16
report of the earmarked contribution with the commission within ten days17
after receipt of the contribution. Any committee which is an intermediary18
or agent shall file a report of the earmarked contribution with the19
commission by the date the next campaign statement is required to be20
filed. The report of the earmarked contribution filed pursuant to this21
section shall be on a form prescribed by the commission.22
(5) Any intermediary or agent making an earmarked contribution shall23
disclose to the recipient of the earmarked contribution the name and24
address of the intermediary or agent and the actual source of the25
contribution by providing the recipient with a copy of the report of the26
earmarked contribution at the time that the earmarked contribution is27
made. 28
(6) Any person or committee which fails to file a report of an29
earmarked contribution with the commission as required by this section30
shall pay to the commission a late filing fee of fifty twenty-five31
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dollars for each day the statement remains not filed in violation of this1
section not to exceed one thousand five hundred seven hundred fifty2
dollars. 3
(7) Any person who knowingly violates this section shall be guilty4
of a Class III misdemeanor. 5
Sec. 10. Section 49-1479.02, Reissue Revised Statutes of Nebraska,6
is amended to read: 7
49-1479.02 (1) A major out-of-state contributor shall file with the8
commission an out-of-state contribution report. An out-of-state9
contribution report shall be filed on a form prescribed by the commission10
within ten days after the end of the calendar month in which a person11
becomes a major out-of-state contributor. For the remainder of the12
calendar year, a major out-of-state contributor shall file an out-of-13
state contribution report with the commission within ten days after the14
end of each calendar month in which the contributor makes a contribution15
or expenditure. 16
(2) An out-of-state contribution report shall disclose as to each17
contribution or expenditure not previously reported (a) the amount,18
nature, value, and date of the contribution or expenditure, (b) the name19
and address of the committee, candidate, or person who received the20
contribution or expenditure, (c) the name and address of the person21
filing the report, and (d) the name, address, occupation, and employer of22
each person making a contribution of more than two hundred dollars in the23
calendar year to the person filing the report. 24
(3) This section shall not apply to (a) a person who files a report25
of a contribution or an expenditure pursuant to subsection (2) of section26
49-1469, (b) a person required to file a report or campaign statement27
pursuant to section 49-1469.07, (c) a committee having a statement of28
organization on file with the commission, or (d) a person or committee29
registered with the Federal Election Commission. 30
(4) Any person who fails to file an out-of-state contribution report31
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with the commission as required by this section shall pay to the1
commission a late filing fee of two one hundred dollars for each of the2
first ten days the report remains not filed in violation of this section.3
After the tenth day, such person shall pay, for each day the report4
remains not filed, an additional late filing fee of one percent of the5
amount of the contributions or expenditures which were required to be6
reported, not to exceed ten percent of the amount of the contributions or7
expenditures which were required to be reported. 8
Sec. 11. Section 49-1483.03, Reissue Revised Statutes of Nebraska,9
is amended to read: 10
49-1483.03 (1) Any lobbyist or principal who receives or expends11
more than five thousand dollars for lobbying purposes during any calendar12
month in which the Legislature is in session shall, within fifteen days13
after the end of such calendar month, file electronically a special14
report disclosing for that calendar month all information required by15
section 49-1483. All information disclosed in a special report shall also16
be disclosed in the next quarterly report required to be filed. The17
requirement to file a special report shall not apply to a receipt or18
expenditure for lobbyist fees for lobbying services which have otherwise19
been disclosed in the lobbyist's application for registration.20
(2) Any lobbyist or principal who fails to file a special report21
required by this section with the Clerk of the Legislature or the22
commission shall pay to the commission a late filing fee of two one23
hundred dollars for each of the first ten days the report remains not24
filed in violation of this section. After the tenth day, such lobbyist or25
principal shall pay, for each day the report remains not filed, an26
additional late filing fee of one percent of the amount of the receipts27
and expenditures which were required to be reported, not to exceed ten28
percent of the amount of the receipts and expenditures which were29
required to be reported. 30
Sec. 12. Section 49-1488.01, Reissue Revised Statutes of Nebraska,31
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is amended to read: 1
49-1488.01 (1) Every lobbyist or principal who fails to file a2
quarterly statement or a statement of activity with the Clerk of the3
Legislature, pursuant to sections 49-1483 and 49-1488, shall pay to the4
commission a late filing fee of fifty twenty-five dollars for each day5
any of such statements are not filed in violation of such sections, but6
not to exceed one thousand five hundred seven hundred fifty dollars per7
statement. 8
(2) A lobbyist or principal required to pay a late filing fee9
pursuant to subsection (1) of this section may apply to the commission10
for relief. The commission by order may reduce the amount of the late11
filing fee imposed upon such lobbyist or principal if he or she shows the12
commission that (a) the circumstances indicate no intent to file late,13
(b) the lobbyist or principal has not been required to pay a late filing14
fee for two years prior to the time the filing of the statement was due,15
(c) the late filing of the statement shows that less than five thousand16
dollars was raised, received, or expended during the reporting period,17
and (d) a reduction of the late fee would not frustrate the purposes of18
the Nebraska Political Accountability and Disclosure Act.19
(3) A lobbyist or principal required to pay a late filing fee20
pursuant to subsection (1) of this section who qualifies for an exemption21
to the filing of quarterly statements pursuant to subsection (5) of22
section 49-1483 may apply to the commission for relief. The commission by23
order may reduce or waive the late filing fee and the person shall not be24
required to make a showing as provided by subsection (2) of this section.25
Sec. 13. Original sections 49-1449, 49-1449.01, 49-1451, 49-1458,26
49-1463, 49-1467, 49-1469.08, 49-1478.01, 49-1479.01, 49-1479.02,27
49-1483.03, and 49-1488.01, Reissue Revised Statutes of Nebraska, are28
repealed. 29
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