The official site of the Nebraska Unicameral Legislature

LEGISLATIVE BILL 1048
Approved by the Governor April 14, 2026

Introduced by Arch, 14; at the request of the Governor.

A BILL FOR AN ACT relating to government; to amend sections 44-1412, 48-683,
54-2428, 71-1131, 77-383, 77-385, 77-27,238, 77-6307, 81-125, 81-1354.01,
81-1378, 81-1504.01, 81-1505.04, 81-1607.01, 83-184.01, 83-1,100.03,
83-227.01, 83-227.02, 83-363, 83-364, 83-367, 83-370, 83-371, 83-375,
83-377, 83-378, 83-379, 83-380.01, 83-918, 83-963, and 86-1301, Reissue
Revised Statutes of Nebraska, sections 73-815, 77-6521, 77-6604, 77-6610,
77-6837, and 77-6928, Revised Statutes Cumulative Supplement, 2024, and
sections 61-218, 70-1003, 81-1113, 81-1139.02, 81-1430, 81-15,175, and
81-1606, Revised Statutes Supplement, 2025; to provide, change, and
eliminate requirements related to reporting involving the Department of
Agriculture, the Department of Labor, the Department of Water, Energy, and
Environment, the Department of Revenue, the Department of Administrative
Services, a task force under the Nebraska Commission on Law Enforcement
and Criminal Justice, the Department of Correctional Services, the Board
of Parole, the Department of Economic Development, the Department of
Insurance, the Department of Transportation, and broadband Internet
providers under the Nebraska Broadband Bridge Act as prescribed; to
require certain copies of contracts to be provided to the Auditor of
Public Accounts; to change reporting procedures for preparation of the
state executive budget; to eliminate reports regarding labor negotiations;
to eliminate the Suggestion Award Board and the state employee suggestion
system; to eliminate provisions relating to costs of care for patients of
state institutions; to harmonize provisions; to repeal the original
sections; and to outright repeal sections 48-2909, 54-642, 77-6309,
81-1205, 81-1346, 81-1347, 81-1347.01, 81-1350, 81-1351, 81-1352, 81-1353,
81-1354, 81-1384, 83-380, and 86-1313, Reissue Revised Statutes of
Nebraska, section 39-1392, Revised Statutes Cumulative Supplement, 2024,
and sections 81-1348 and 81-1607, Revised Statutes Supplement, 2025.
Be it enacted by the people of the State of Nebraska,
Section 1. Section 44-1412, Reissue Revised Statutes of Nebraska, is
amended to read:
44-1412 (1) On or before March 31 each year, each insurance carrier shall
file with the department the following information for the most recent calendar
year:
(a) The total number of incentive payments made pursuant to the insurance
carrier’s shared savings incentive payment program;
(b) The use of shoppable health care services by category of service for
which incentive payments are made;
(c) The total amount of incentive payments made to enrollees;
(d) The average amount of incentive payments made by category of shoppable
health care service;
(e) The total savings achieved below the average prices by category of
shoppable health care service; and
(f) The total number and percentage of an insurance carrier's enrollees
that participated in the shared savings incentive payment program.
(2) On or before July 1, 2027 2019, and on or before July 1 every two
years of each year thereafter, the department shall electronically submit an
aggregate report for all insurance carriers filing the information required by
subsection (1) of this section to the Legislature.
Sec. 2. Section 48-683, Reissue Revised Statutes of Nebraska, is amended
to read:
48-683 (1) The department shall not use General Funds to implement the
short-time compensation program. The department shall use any and all available
federal funds to implement the short-time compensation program, including, but
not limited to, federal funds distributed to the state under sections 903(c),
903(d), 903(f), and 903(g) of the federal Social Security Act, as amended.
(2) The department shall submit an annual report to the Governor and
electronically to the Legislature on the short-time compensation program
trends, including the number of employers filing short-time compensation
program plans, the number of layoffs averted through the use of the short-time
compensation program, the amount of short-time compensation program benefits
paid, and other information pertinent to the short-time compensation program.
Sec. 3. Section 54-2428, Reissue Revised Statutes of Nebraska, is amended
to read:
54-2428 (1) Any person required to obtain a National Pollutant Discharge
Elimination System permit for an animal feeding operation or a construction and
operating permit for a livestock waste control facility shall file an
application with the department accompanied by the appropriate fees in the
manner established by the department. The application fee shall be established
by the council with a maximum fee of two hundred dollars. For major
modifications to an application or a permit, the fee shall equal the amount of
the application fee.
LB1048
2026
LB1048
2026
-1-
(2) On or before March 1, 2006, and each year thereafter, each person who
has a National Pollutant Discharge Elimination System permit or who has a large
concentrated animal feeding operation, as defined in 40 C.F.R. 122 and 123, as
such regulations existed on January 1, 2004, and a state operating permit, a
construction and operating permit, or a construction approval issued pursuant
to the Environmental Protection Act or the Livestock Waste Management Act shall
pay a per head annual fee based on the permitted capacity identified in the
permit for that facility. The department shall invoice each permittee by
February 1, 2006, and February 1 of each year thereafter.
(3) The initial annual fee shall be: Beef cattle, ten cents per head; veal
calves, ten cents per head; dairy cows, fifteen cents per head; swine larger
than fifty-five pounds, four dollars per one hundred head or fraction thereof;
swine less than fifty pounds, one dollar per one hundred head or fraction
thereof; horses, twenty cents per head; sheep or lambs, one dollar per one
hundred head or fraction thereof; turkeys, two dollars per one thousand head or
fraction thereof; chickens or ducks with liquid manure facility, three dollars
per one thousand head or fraction thereof; and chickens or ducks with other
than liquid manure facility, one dollar per one thousand head or fraction
thereof. This fee structure may be reviewed in fiscal year 2007-08.
(4) Beginning in fiscal year 2007-08, the department shall annually review
and adjust the fee structure in this section and section 54-2423 to ensure that
fees are adequate to meet twenty percent of the program costs from the previous
fiscal year. All fees collected under this section and sections 54-2423,
54-2435, and 54-2436 shall be remitted to the State Treasurer for credit to the
Livestock Waste Management Cash Fund which is created for the purposes
described in the Livestock Waste Management Act. Transfers may be made from the
fund to the General Fund at the direction of the Legislature. Any money in the
Livestock Waste Management Cash Fund available for investment shall be invested
by the state investment officer pursuant to the Nebraska Capital Expansion Act
and the Nebraska State Funds Investment Act.
(5) On or before January 1 of each year, the department shall submit
electronically a report to the Legislature in sufficient detail to document all
direct and indirect costs incurred in the previous fiscal year in carrying out
the Livestock Waste Management Act, including the number of inspections
conducted, the number of animal feeding operations with livestock waste control
facilities, the number of animal feeding operations inspected, the size of the
livestock waste control facilities, the results of water quality monitoring
programs, and other elements relating to carrying out the act. The
Appropriations Committee of the Legislature shall review the report in its
analysis of executive programs in order to verify that the revenue generated
from fees was used solely to offset appropriate and reasonable costs associated
with carrying out the act.
Sec. 4. Section 61-218, Revised Statutes Supplement, 2025, is amended to
read:
61-218 (1) The Water Resources Cash Fund is created. The fund shall be
administered by the Department of Water, Energy, and Environment. Any money in
the fund available for investment shall be invested by the state investment
officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State
Funds Investment Act.
(2) The State Treasurer shall credit to the fund such money as is (a)
transferred to the fund by the Legislature, (b) paid to the state as fees,
deposits, payments, and repayments relating to the fund, both principal and
interest, (c) donated as gifts, bequests, or other contributions to such fund
from public or private entities, (d) made available by any department or agency
of the United States if so directed by such department or agency, (e)
transferred pursuant to section 81-15,175, and (f) received by the state for
settlement of claims relating to interstate river compacts or decrees.
(3)(a) The fund shall be expended by the department in any area that has
adopted an integrated management plan as provided in section 46-715.
(b) The fund shall be used in any such area:
(i) To aid management actions taken to reduce consumptive uses of water;
(ii) To enhance streamflows or ground water recharge;
(iii) For any other activity deemed necessary by the department in the
development and implementation of an integrated management plan;
(iv) For purposes of the Resilient Soils and Water Quality Act; or
(v) For purposes of projects or proposals described in the grant
application as set forth in subdivision (2)(h) of section 81-15,175.
(c) To the extent funds are not expended pursuant to subdivision (b) of
this subsection, the department may conduct a statewide assessment of short-
term and long-term water management activities and funding needs to meet
statutory requirements in sections 46-713 to 46-718 and 46-739 and any
requirements of an interstate compact or decree or formal state contract or
agreement.
(d) The fund shall not be used to pay for administrative expenses or any
salaries for any political subdivision.
(4) It is the intent of the Legislature that three million three hundred
thousand dollars be transferred each fiscal year from the General Fund to the
Water Resources Cash Fund for FY2011-12 through FY2022-23, except that for
FY2012-13 it is the intent of the Legislature that four million seven hundred
thousand dollars be transferred from the General Fund to the Water Resources
Cash Fund. It is the intent of the Legislature that the State Treasurer credit
any money received from any Republican River Compact settlement to the Water
Resources Cash Fund in the fiscal year in which it is received.
LB1048
2026
LB1048
2026
-2-
(5)(a) Expenditures from the Water Resources Cash Fund may be made to
natural resources districts eligible under subsection (3) of this section for
activities to either achieve a sustainable balance of consumptive water uses or
assure compliance with an interstate compact or decree or a formal state
contract or agreement and shall require a match of local funding in an amount
equal to or greater than forty percent of the total cost of carrying out the
eligible activity. The department shall, no later than August 1 of each year,
beginning in 2007, determine the amount of funding that will be made available
to natural resources districts from the Water Resources Cash Fund and notify
natural resources districts of this determination. The department shall adopt
and promulgate rules and regulations governing application for and use of the
Water Resources Cash Fund by natural resources districts. Such rules and
regulations shall, at a minimum, include the following components:
(i) Require an explanation of how the planned activity will achieve a
sustainable balance of consumptive water uses or will assure compliance with an
interstate compact or decree or a formal state contract or agreement as
required by section 46-715 and the controls, rules, and regulations designed to
carry out the activity; and
(ii) A schedule of implementation of the activity or its components,
including the local match as set forth in subdivision (5)(a) of this section.
(b) Any natural resources district that fails to implement and enforce its
controls, rules, and regulations as required by section 46-715 shall not be
eligible for funding from the Water Resources Cash Fund until it is determined
by the department that compliance with the provisions required by section
46-715 has been established.
(6) The Department of Water, Energy, and Environment shall submit
electronically an annual report to the Legislature no later than October 1 of
each year that shall detail the use of the Water Resources Cash Fund in the
previous year. The report shall provide:
(a) Details regarding the use and cost of activities carried out by the
department; and
(b) Details regarding the use and cost of activities carried out by each
natural resources district that received funds from the Water Resources Cash
Fund.
(6)(a) (7)(a) Prior to the application deadline for fiscal year 2011-12,
the Department of Natural Resources shall apply for a grant of nine million
nine hundred thousand dollars from the Nebraska Environmental Trust Fund, to be
paid out in three annual installments of three million three hundred thousand
dollars. The purposes listed in the grant application shall be consistent with
the uses of the Water Resources Cash Fund provided in this section and shall be
used to aid management actions taken to reduce consumptive uses of water, to
enhance streamflows, to recharge ground water, or to support wildlife habitat
in any river basin determined to be fully appropriated pursuant to section
46-714 or designated as overappropriated pursuant to section 46-713.
(b) If the application is granted, funds received from such grant shall be
remitted to the State Treasurer for credit to the Water Resources Cash Fund for
the purpose of supporting the projects set forth in the grant application. The
department shall include in its grant application documentation that the
Legislature has authorized a transfer of three million three hundred thousand
dollars from the General Fund into the Water Resources Cash Fund for each of
fiscal years 2011-12 and 2012-13 and has stated its intent to transfer three
million three hundred thousand dollars to the Water Resources Cash Fund for
fiscal year 2013-14.
(c) It is the intent of the Legislature that the department apply for an
additional three-year grant that would begin in fiscal year 2014-15, an
additional three-year grant from the Nebraska Environmental Trust Fund that
would begin in fiscal year 2017-18, and an additional three-year grant from the
Nebraska Environmental Trust Fund that would begin in fiscal year 2020-21 if
the criteria established in subsection (4) of section 81-15,175 are achieved.
(7) (8) The department shall establish a subaccount within the Water
Resources Cash Fund for the accounting of all money received as a grant from
the Nebraska Environmental Trust Fund as the result of an application made
pursuant to subsection (6) (7) of this section.
(8) (9) Any funds transferred from the Nebraska Environmental Trust Fund
to the Water Resources Cash Fund shall be placed within the subaccount created
under subsection (7) (8) of this section and expended in accordance with
section 81-15,168.
(9) (10) The State Treasurer shall transfer one million dollars from the
Water Resources Cash Fund to the Nitrogen Reduction Incentive Cash Fund as soon
as administratively possible after July 19, 2024, but before June 30, 2025, on
such dates and in such amounts as directed by the budget administrator of the
budget division of the Department of Administrative Services.
Sec. 5. Section 70-1003, Revised Statutes Supplement, 2025, is amended to
read:
70-1003 (1)(a) There is hereby established an independent board to be
known as the Nebraska Power Review Board. The board shall consist of five
members, including at least one engineer, at least one attorney, and three
additional persons. No more than one person who is or who has within four years
preceding such person's appointment been either a director, an officer, or an
employee of any electric utility or an elective state officer shall serve on
the board at the same time. Any board member who previously was either a
director, an officer, or an employee of any electric utility within four years
preceding such board member's appointment shall refrain from taking any action
LB1048
2026
LB1048
2026
-3-
or making any decision in any proceeding before the board that involves such
electric utility for a period of four years after the date such board member
ceased being a director, an officer, or an employee of such electric utility.
(b) Members of the board shall be appointed by the Governor subject to the
approval of the Legislature. Upon expiration of the terms of the members first
appointed, the successors shall be appointed for terms of four years. No member
of the board shall serve more than three consecutive terms. Any vacancy on the
board arising other than from the expiration of a term shall be filled by
appointment for the unexpired portion of the term, and any person appointed to
fill a vacancy on the board shall be eligible for reappointment for two more
consecutive terms. No more than three members of the board shall be registered
members of that political party represented by the Governor.
(2) Each member of the board shall receive one hundred dollars per day for
each day actually and necessarily engaged in the performance of his or her
duties, but not to exceed seven thousand dollars in any one year, except for
the member designated to represent the board on the Southwest Power Pool
Regional State Committee or its equivalent successor, who shall receive two
hundred fifty dollars for each day actually and necessarily engaged in the
performance of his or her duties, not to exceed thirty-five thousand dollars in
any one year. If the member designated to represent the board on the Southwest
Power Pool Regional State Committee should for any reason no longer serve in
that capacity during a year, the pay received while serving in such capacity
shall not be used for purposes of calculating the seven-thousand-dollar
limitation for board members not serving in that capacity. When another board
member acts as the proxy for the designated Southwest Power Pool Regional State
Committee member, he or she shall receive the same pay as the designated member
would have for that activity. Pay received while serving as proxy for such
designated member shall not be used for purposes of determining whether the
seven-thousand-dollar limitation has been met for board members not serving as
such designated member. Total pay to board members for activities related to
the Southwest Power Pool shall not exceed an aggregate total of forty thousand
dollars in any one year. Each member shall be reimbursed for expenses while so
engaged as provided in sections 81-1174 to 81-1177. The board shall have
jurisdiction as provided in Chapter 70, article 10.
(3) The board shall elect from their members a chairperson and a vice-
chairperson. Decisions of the board shall require the approval of a majority of
the members of the board.
(4) The board shall employ an executive director and may employ such other
staff necessary to carry out the duties pursuant to Chapter 70, article 10. The
executive director shall serve at the pleasure of the board and shall be solely
responsible to the board. The executive director shall be responsible for the
administrative operations of the board and shall perform such other duties as
may be delegated or assigned to him or her by the board. The board may obtain
the services of experts and consultants necessary to carry out the board's
duties pursuant to Chapter 70, article 10.
(5) The board shall publish and submit a biennial report with annual data
to the Governor, with copies to be filed with the Clerk of the Legislature and
with the Department of Water, Energy, and Environment. The report submitted to
the Clerk of the Legislature shall be submitted electronically. The department
shall consider the information in the Nebraska Power Review Board's report when
the department prepares its own report reports pursuant to section sections
81-1606 and 81-1607. The report of the board shall include:
(a) The assessments for the fiscal year imposed pursuant to section
70-1020;
(b) The gross income totals for each category of the industry and the
industry total;
(c) The number of suppliers against whom the assessment is levied, by
category and in total;
(d) The projected dollar costs of generation, transmission, and microwave
applications, approved and denied;
(e) The actual dollar costs of approved applications upon completion, and
a summary of an informational hearing concerning any significant divergence
between the projected and actual costs;
(f) A description of Nebraska's current electric system and information on
additions to and retirements from the system during the fiscal year, including
microwave facilities;
(g) A statistical summary of board activities and an expenditure summary;
(h) A roster of power suppliers in Nebraska and the assessment each paid;
and
(i) Appropriately detailed historical and projected electric supply and
demand statistics, including information on the total generating capacity owned
by Nebraska suppliers and the total peak load demand of the previous year,
along with an indication of how the industry will respond to the projected
situation.
(6) The board may, in its discretion, hold public hearings concerning the
conditions that may indicate that retail competition in the electric industry
would benefit Nebraska's citizens and what steps, if any, should be taken to
prepare for retail competition in Nebraska's electricity market. In determining
whether to hold such hearings, the board shall consider the sufficiency of
public interest.
(7) The board may, at any time deemed beneficial by the board, submit a
report to the Governor with copies to be filed with the Clerk of the
Legislature and the Natural Resources Committee of the Legislature. The report
LB1048
2026
LB1048
2026
-4-
filed with the Clerk of the Legislature and the committee shall be filed
electronically. The report may include:
(a) Whether or not a viable regional transmission organization and
adequate transmission exist in Nebraska or in a region which includes Nebraska;
(b) Whether or not a viable wholesale electricity market exists in a
region which includes Nebraska;
(c) To what extent retail rates have been unbundled in Nebraska;
(d) A comparison of Nebraska's wholesale electricity prices to the prices
in the region; and
(e) Any other information the board believes to be beneficial to the
Governor, the Legislature, and Nebraska's citizens when considering whether
retail electric competition would be beneficial, such as, but not limited to,
an update on deregulation activities in other states and an update on federal
deregulation legislation.
(8) The board may establish working groups of interested parties to assist
the board in carrying out the powers set forth in subsections (6) and (7) of
this section.
Sec. 6. Section 71-1131, Reissue Revised Statutes of Nebraska, is amended
to read:
71-1131 If the subject cannot afford to pay, the county shall pay court
costs, costs of emergency custody, and related expenses for a petition filed
pursuant to the Developmental Disabilities Court-Ordered Custody Act, including
the costs of legal counsel appointed to represent the subject and any expert
hired to evaluate and testify on behalf of the subject. In counties having a
public defender, the court may appoint the public defender as legal counsel for
the subject. The county shall be responsible for the cost of transporting the
subject to and from court hearings under the act and to any emergency custody
or other custody ordered under the act. The department shall pay the costs of
the department's evaluations of the subject, the costs of the plans completed
by the department and the independent mental health professional, and the costs
of the court-ordered custody and treatment of the subject following an order of
disposition, except as provided by sections 83-363 to 83-379 83-380.
Sec. 7. Section 73-815, Revised Statutes Cumulative Supplement, 2024, is
amended to read:
73-815 Except as provided in section 73-813, all proposals for sole source
contracts for services in excess of fifty thousand dollars shall be preapproved
by the division except in emergencies. In case of an emergency, contract
approval by the state agency director or his or her designee is required.
Copies A copy of the contract and state agency justification of the emergency
shall be provided to the Director of Administrative Services and the Auditor of
Public Accounts within three business days after contract approval. The state
agency shall retain a copy of the justification with the contract in the state
agency files. The Director of Administrative Services shall maintain a complete
record of such sole source contracts for services.
Sec. 8. Section 77-383, Reissue Revised Statutes of Nebraska, is amended
to read:
77-383 The department may request from any state or local official or
agency any information necessary to complete the report reports required under
section 77-382 and subsection (2) of section 77-385. All state and local
officials or agencies shall cooperate with the department with respect to any
such request.
Sec. 9. Section 77-385, Reissue Revised Statutes of Nebraska, is amended
to read:
77-385 (1) The report required under section 77-382 and a summary of the
report shall be submitted to the Governor, the Executive Board of the
Legislative Council, and the chairpersons of the Legislature's Revenue and
Appropriations Committees on or before October 15, 1991, and October 15 of
every even-numbered year thereafter. The report submitted to the executive
board and the committees shall be submitted electronically. The department
shall, on or before December 1 of each even-numbered year, appear at a joint
hearing of the Appropriations Committee of the Legislature and the Revenue
Committee of the Legislature and present the report. Any supplemental
information requested by three or more committee members shall be presented
within thirty days after the request. The summary shall be included with or
appended to the Governor's budget presented to the Legislature in odd-numbered
years.
(2)(a) In addition to the tax expenditure report required under section
77-382, the department shall prepare an annual report that focuses specifically
on the tax expenditures relating to sales and use tax as follows:
(i) For 2014 and every fourth year thereafter, the report shall analyze
the actual or estimated revenue loss caused by the tax expenditures described
in subdivisions (2)(a) through (c) of section 77-382;
(ii) For 2015 and every fourth year thereafter, the report shall analyze
the actual or estimated revenue loss caused by the tax expenditures described
in subdivisions (2)(d) through (f) of section 77-382;
(iii) For 2016 and every fourth year thereafter, the report shall analyze
the actual or estimated revenue loss caused by the tax expenditures described
in subdivisions (2)(g) through (j) of section 77-382; and
(iv) For 2017 and every fourth year thereafter, the report shall analyze
the actual or estimated revenue loss caused by the tax expenditures described
in subdivisions (2)(k) through (m) of section 77-382.
(b) The report required under this subsection shall be submitted to the
Governor, the Executive Board of the Legislative Council, and the chairpersons
LB1048
2026
LB1048
2026
-5-
of the Revenue Committee of the Legislature and the Appropriations Committee of
the Legislature on or before October 15 of each year. The report submitted to
the executive board and the committees shall be submitted electronically. The
department shall, on or before December 1 of each year, appear at a joint
hearing of the Appropriations Committee of the Legislature and the Revenue
Committee of the Legislature and present the report. Any supplemental
information requested by three or more committee members shall be presented
within thirty days after the request.
Sec. 10. Section 77-27,238, Reissue Revised Statutes of Nebraska, is
amended to read:
77-27,238 (1) For taxable years beginning or deemed to begin on or after
January 1, 2017, there shall be allowed to an employer of any eligible employee
a nonrefundable credit, for not more than two years, against the income tax
imposed by the Nebraska Revenue Act of 1967 in the amount of twenty percent of
the employer's annual expenditures for any of the following services that are
provided to eligible employees and that are incidental to the employer's
business:
(a) The payment of tuition at a Nebraska public institution of
postsecondary education or the payment of the costs associated with a high
school equivalency program for eligible employees; and
(b) The provision of transportation of eligible employees to and from
work.
(2) The credit allowed under this section for any taxable year shall not
exceed the employer's actual tax liability for such taxable year.
(3) The Department of Revenue shall submit a report electronically to the
Clerk of the Legislature on or before July 1 of each year on (a) the number of
employers claiming a credit under this section and (b) the number of eligible
employees receiving the services for which credits are claimed.
(3) (4) The Department of Revenue, in consultation with the Department of
Health and Human Services, shall develop a process to verify that any employer
claiming credits under this section qualifies for such credits.
(4) (5) The Department of Revenue may adopt and promulgate rules and
regulations necessary to carry out this section.
(5) (6) For purposes of this section, eligible employee means a parent or
caretaker relative (a) who is a member of a unit that received benefits under
the state or federally funded Temporary Assistance for Needy Families program
established in 42 U.S.C. 601 et seq., for any nine months of the eighteen-month
period immediately prior to the employee's hiring date and (b) whose hiring
date is on or after the first day of the taxable year for which the credit is
claimed.
Sec. 11. Section 77-6307, Reissue Revised Statutes of Nebraska, is amended
to read:
77-6307 (1) Each qualified small business, qualified investor, and
qualified fund shall submit an annual report to the director by July 1 of each
year. The report shall certify that the business, investor, or fund satisfies
the requirements of the Angel Investment Tax Credit Act and shall include all
information which will enable the Department of Economic Development to fulfill
its reporting requirements under section 77-6309.
(2) A qualified small business that ceases all operations and becomes
insolvent shall file a final report with the director in the form required by
the director documenting its insolvency.
(3) To maintain the confidentiality of the qualified investor, the
Department of Economic Development shall use a designated number to identify
such persons or entities.
(4) A qualified small business, qualified investor, or qualified fund that
fails to file a complete annual report by July 1 shall, at the discretion of
the director, be subject to a fine of two hundred dollars, revocation of its
certification, or both.
Sec. 12. Section 77-6521, Revised Statutes Cumulative Supplement, 2024, is
amended to read:
77-6521 (1) The Department of Economic Development and the Department of
Revenue shall jointly submit electronically an annual report to the Legislature
no later than October 31 of each year. The report shall be on a fiscal year,
accrual basis that satisfies the requirements set by the Governmental
Accounting Standards Board. The Department of Economic Development and the
Department of Revenue shall together, on or before December 15 of each even-
numbered year, appear at a joint hearing of the Appropriations Committee of the
Legislature and the Revenue Committee of the Legislature and present the
report. Any supplemental information requested by three or more committee
members must be provided within thirty days after the request.
(2) The report shall list (a) the agreements which have been signed during
the previous calendar year, (b) the agreements which are still in effect, and
(c) the identity of each taxpayer that is a party to an agreement.
(3) The report shall provide information on agreement-specific total
credits used every two years for each agreement. The report shall disclose the
identity of the taxpayer and the total credits used during the immediately
preceding two years, expressed as a single, aggregated total. The information
required to be reported under this subsection shall not be reported for the
first year the taxpayer maintains the required employment threshold. The
information on first-year credits used shall be combined with and reported as
part of the second year. Thereafter, the information on credits used for
succeeding years shall be reported for each agreement every two years
containing information on two years of credits used.
LB1048
2026
LB1048
2026
-6-
(4) No information shall be provided in the report that is protected by
state or federal confidentiality laws.
Sec. 13. Section 77-6604, Revised Statutes Cumulative Supplement, 2024, is
amended to read:
77-6604 (1) A business may apply to the director for certification as an
eligible business. The program certification application shall be in the form
and be made under the procedures specified by the director.
(2) Within thirty days after receiving a program certification application
under this section, the director shall certify the business as satisfying the
conditions required of an eligible business, request additional information, or
deny the program certification application. If the director requests additional
information, the director shall certify the business or deny the program
certification application within thirty days after receiving the additional
information. If the director neither certifies the business nor denies the
program certification application within thirty days after receiving the
original program certification application or within thirty days after
receiving the additional information requested, whichever is later, then the
program certification application is deemed approved if the business meets the
requirements in subsection (3) of this section. A business that applies for
program certification and is denied may reapply.
(3) To be certified as an eligible business under the Renewable Chemical
Production Tax Credit Act, a business shall meet all of the following
requirements:
(a) The business produced at least one million pounds of renewable
chemicals in this state during the calendar year for which tax credits are
sought;
(b) The business is physically located in this state;
(c) The business organized, expanded, or located in this state on or after
January 1, 2021; and
(d) The business is in compliance with all agreements entered into under
the act and pursuant to any other tax credits or programs administered by the
Department of Economic Development or the Department of Revenue.
(4)(a) An eligible business shall enter into an agreement with the
director for the successful completion of all requirements of the act. The
agreement may certify the business to receive tax credits under the act for up
to four years.
(b) As part of the agreement, the eligible business shall agree to collect
and provide any information reasonably required by the Department of Economic
Development and director or the Department of Revenue in order to allow the
director and department to fulfill the their reporting obligations under
section 77-6610.
Sec. 14. Section 77-6610, Revised Statutes Cumulative Supplement, 2024, is
amended to read:
77-6610 (1) On or before October 31 of each year, the Department of
Economic Development January 31, 2024, and on or before each January 31
thereafter, the director and the Department of Revenue shall electronically
submit an annual report to the Legislature a report on the Renewable Chemical
Production Tax Credit Act to the Revenue Committee of the Legislature. At a
minimum, the report shall include the following information regarding tax
credits and the recipients of such credits:
(a) The aggregate number of pounds, and a list of each type, of renewable
chemicals produced in Nebraska by all recipients (i) during the calendar year
prior to the calendar year for which each recipient first received tax credits
and (ii) for each calendar year thereafter;
(b) The aggregate sales of all renewable chemicals produced by all
recipients in each calendar year for which there are at least five recipients;
(c) The aggregate number of pounds, and a list of each type, of biomass
feedstock used in the production of renewable chemicals in Nebraska by all
recipients (i) during the calendar year prior to the calendar year for which
each recipient first received tax credits and (ii) for each calendar year
thereafter;
(d) The number of employees located in Nebraska of all recipients (i)
during the calendar year prior to the calendar year for which each recipient
first received tax credits and (ii) for each calendar year thereafter;
(e) The number and aggregate amount of tax credits issued for each
calendar year;
(f) The number of eligible businesses placed on the wait list for each
calendar year and the total number of eligible businesses remaining on the wait
list at the end of that calendar year;
(g) The dollar amount of tax credit claims placed on the wait list for
each calendar year and the total dollar amount of tax credit claims remaining
on the wait list at the end of that calendar year;
(h) For each eligible business which received tax credits during each
calendar year: (i) The identity of the eligible business; (ii) the amount of
the tax credits; and (iii) the manner in which the eligible business first
qualified as an eligible business, whether by organizing, expanding, or
locating in the state; and
(i) The total amount of all tax credits claimed during each calendar year,
and the portion issued as refunds.
(2) In order to protect the presumption of confidentiality provided for in
section 77-6609, the Department of Economic Development director and the
Department of Revenue shall report all information in an aggregate form to
prevent, to the extent reasonably possible, information being attributable to
LB1048
2026
LB1048
2026
-7-
any particular eligible business, except as provided in subdivision (1)(h) of
this section.
Sec. 15. Section 77-6837, Revised Statutes Cumulative Supplement, 2024, is
amended to read:
77-6837 (1) Beginning in 2021, the director and the Tax Commissioner shall
jointly submit electronically an annual report for the previous fiscal year to
the Legislature no later than October 31 of each year. The report shall be on a
fiscal year, accrual basis that satisfies the requirements set by the
Governmental Accounting Standards Board. The Department of Economic Development
and the Department of Revenue shall together, on or before December 15 of each
even-numbered year, appear at a joint hearing of the Appropriations Committee
of the Legislature and the Revenue Committee of the Legislature and present the
report. Any supplemental information requested by three or more committee
members shall be presented within thirty days after the request.
(2) The report shall list (a) the agreements which have been signed during
the previous year, (b) the agreements which are still in effect, (c) the
identity of each taxpayer who is party to an agreement, and (d) the qualified
location or locations.
(3) The report shall also state, for taxpayers who are parties to
agreements, by industry group (a) the specific incentive options applied for
under the ImagiNE Nebraska Act, (b) the refunds and reductions in tax allowed
on the investment, (c) the credits earned, (d) the credits used to reduce the
corporate income tax and the credits used to reduce the individual income tax,
(e) the credits used to obtain sales and use tax refunds, (f) the credits used
against withholding liability, (g) the credits used for job training, (h) the
credits used for infrastructure development, (i) the number of jobs created
under the act, (j) the expansion of capital investment, (k) the estimated wage
levels of jobs created under the act subsequent to the application date, (l)
the total number of qualified applicants, (m) the projected future state
revenue gains and losses, (n) the sales tax refunds owed, (o) the credits
outstanding under the act, (p) the value of personal property exempted by class
in each county under the act, (q) the total amount of the payments, (r) the
amount of workforce training and infrastructure development loans issued,
outstanding, repaid, and delinquent, and (r) (s) the value of health coverage
provided to employees at qualified locations during the year who are not base-
year employees and who are paid the required compensation. The report shall
include the estimate of the amount of sales and use tax refunds to be paid and
tax credits to be used as were required for the October forecast under section
77-6839.
(4) In estimating the projected future state revenue gains and losses, the
report shall detail the methodology utilized, state the economic multipliers
and industry multipliers used to determine the amount of economic growth and
positive tax revenue, describe the analysis used to determine the percentage of
new jobs attributable to the ImagiNE Nebraska Act, and identify limitations
that are inherent in the analysis method.
(5) The report shall provide an explanation of the audit and review
processes of the Department of Economic Development and the Department of
Revenue, as applicable, in approving and rejecting applications or the grant of
incentives and in enforcing incentive recapture. The report shall also specify
the median period of time between the date of application and the date the
agreement is executed for all agreements executed by June 30 of the current
year.
(6) The report shall provide information on agreement-specific total
incentives used every two years for each agreement. The report shall disclose
(a) the identity of the taxpayer, (b) the qualified location or locations, and
(c) the total credits used and refunds approved during the immediately
preceding two years expressed as a single, aggregated total. The incentive
information required to be reported under this subsection shall not be reported
for the first year the taxpayer attains the required employment and investment
thresholds. The information on first-year incentives used shall be combined
with and reported as part of the second year. Thereafter, the information on
incentives used for succeeding years shall be reported for each agreement every
two years containing information on two years of credits used and refunds
approved. The incentives used shall include incentives which have been approved
by the director or Tax Commissioner, as applicable, but not necessarily
received, during the previous two years.
(7) The report shall include an executive summary which shows aggregate
information for all agreements for which the information on incentives used in
subsection (6) of this section is reported as follows: (a) The total incentives
used by all taxpayers for agreements detailed in subsection (6) of this section
during the previous two years; (b) the number of agreements; (c) the new jobs
at the qualified location or locations for which credits have been granted; (d)
the average compensation paid to employees in the state in the year of
application and for the new jobs at the qualified location or locations; and
(e) the total investment for which incentives were granted. The executive
summary shall summarize the number of states which grant investment tax
credits, job tax credits, sales and use tax refunds for qualified investment,
and personal property tax exemptions and the investment and employment
requirements under which they may be granted.
(8) No information shall be provided in the report or in supplemental
information that is protected by state or federal confidentiality laws.
Sec. 16. Section 77-6928, Revised Statutes Cumulative Supplement, 2024, is
amended to read:
LB1048
2026
LB1048
2026
-8-
77-6928 (1) On or before October 31 July 15, 2024, and on or before July
15 of each year , the Department of Economic Development and the Department of
Revenue shall electronically submit a joint annual report to the Legislature
thereafter, the Director of Economic Development shall prepare a report that
includes:
(a) The total amount of investment at qualified locations in the previous
calendar year by taxpayers who are receiving incentives pursuant to the Urban
Redevelopment Act;
(b) The total number of equivalent employees added in the previous
calendar year by taxpayers who are receiving incentives pursuant to the act;
and
(c) The total amount of credits claimed and refunds approved in the
previous calendar year under the act.
(2) The report shall also provide information on project-specific total
incentives used every two years for each approved project, including (a) the
identity of the taxpayer, (b) the qualified location of the project, and (c)
the total credits used and refunds approved during the immediately preceding
two years expressed as a single, aggregated total. The incentive information
required to be reported under this subsection shall not be reported for the
first year the taxpayer attains the required employment and investment
thresholds. The information on first-year incentives used shall be combined
with and reported as part of the second year. Thereafter, the information on
incentives used for succeeding years shall be reported for each project every
two years and shall include information on two years of credits used and
refunds approved. The incentives used shall include incentives that have been
approved by the Director of Economic Development, but not necessarily received,
during the previous two calendar years.
(3) On or before September 1, 2024, and on or before September 1 of each
year thereafter, the Department of Economic Development shall present the
report electronically to the Appropriations Committee of the Legislature. Any
supplemental information requested by three or more committee members shall be
presented within thirty days after the request.
(4) No information shall be provided in the report that is protected by
state or federal confidentiality laws.
Sec. 17. Section 81-125, Reissue Revised Statutes of Nebraska, is amended
to read:
81-125 The Governor shall on or before January 15 of each odd-numbered
year present to the Legislature a complete budget for all the activities of the
state receiving appropriations or requesting appropriations, except that the
Governor during his or her first year in office shall present such budget to
the Legislature on or before February 1. Such budget shall be a tentative work
program for the coming biennium, shall contain a full and itemized report of
the expenditures from appropriations made by the previous Legislature and the
items which the Governor deems worthy of consideration for the coming biennium,
for the respective departments, offices, and institutions, and for all other
purposes, and shall contain the estimated revenue from taxation, the estimated
revenue from sources other than taxation, an estimate of the amount required to
be raised by taxation and the sales and income tax rates necessary to raise
such amount, the revenue foregone by operation of laws in effect at the time of
such report granting tax expenditures and reduced tax liabilities as identified
in the reports required by sections 77-5731 and 77-6837, and recommendations as
to deficiency funding requirements pursuant to section 81-126. The summary of
the tax expenditure report prepared pursuant to subsection (1) of section
77-385 and a summary of the reports required by sections 77-5731 and 77-6837
shall be included with or appended to the budget presented to the Legislature.
The Governor may make recommendations whether to continue or eliminate, in
whole or in part, each tax expenditure and incentive program or to limit the
duration of particular tax expenditures and incentives to a fixed number of
years and shall include his or her reasoning for each recommendation, if any.
The recommendations shall be transmitted to the Revenue Committee of the
Legislature at the same time the Governor submits a budget as required in this
section. The budget as transmitted to the Legislature shall show the estimated
requirements for each activity of the state as prepared by the Department of
Administrative Services and the final recommendation of the Governor. The
budget shall comprise the complete report to the Legislature of all
appropriations made for the current biennium and expenditures therefrom by all
agencies receiving appropriations, and the report of expenditures contained in
the budget shall be in lieu of all other biennial or other financial reports
required by statute to the Legislature by expending agencies of appropriations
and expenditures for their own activities except the biennial report of the
State Treasurer and Director of Administrative Services.
Sec. 18. Section 81-1113, Revised Statutes Supplement, 2025, is amended to
read:
81-1113 The budget division shall prepare the executive budget in
accordance with the wishes and policies of the Governor. The budget division
shall have the following duties, powers, and responsibilities:
(1) Shall prescribe the forms and procedures to be employed by all
departments and agencies of the state in compiling and submitting their
individual budget requests and shall set up a budget calendar which shall
provide for (a) the date, not later than July 15 of each even-numbered year,
for distribution of instructions, (b) the date by which time requests for
appropriations by each agency shall be submitted, and (c) the period during
which such public hearings as the Governor may elect shall be held for each
LB1048
2026
LB1048
2026
-9-
department and agency. The budget request shall be submitted each even-numbered
year no later than the date provided in subsection (1) of section 81-132, shall
include the intended receipts and expenditures by programs , subprograms, and
activities and such additional information as the administrator may deem
appropriate for each fiscal year, including the certification described in
subdivision (4) of this section, shall be made upon a biennial basis, and shall
include actual receipts and actual expenditures for each fiscal year of the
most recently completed biennium and the first year of the current biennium and
estimates for the second year of the current biennium and each year of the next
ensuing biennium;
(2) Shall prescribe the forms and procedures to be employed by all
departments and agencies of the state in compiling and submitting their
proposed changes to existing appropriations for the biennium in progress. The
budget division shall distribute instructions and forms to all departments and
agencies no later than September 15 of each odd-numbered year. Departments and
agencies shall submit their proposed changes no later than the date provided in
subsection (2) of section 81-132;
(3) Shall work with each governmental department and agency in developing
performance standards for each program , subprogram, and activity to measure
and evaluate present as well as projected levels of expenditures. The budget
division shall also work with the Department of Health and Human Services to
develop key goals, benchmarks, and methods of quantification of progress
required pursuant to sections 81-3133.01 to 81-3133.03;
(4)(a) Shall develop a certification form and procedure to be included in
each budget request under subdivision (1) of this section through which each
department and agency shall certify, for each program or practice it
administers, whether such program or practice is an evidence-based program or
practice, or, if not, whether such program or practice is reasonably capable of
becoming an evidence-based program or practice;
(b) For purposes of this subdivision (4):
(i) Evidence-based means that a program or practice (A) offers a high
level of research on effectiveness, determined as a result of multiple rigorous
evaluations, such as randomized controlled trials and evaluations that
incorporate strong comparison group designs or a single large multisite
randomized study and (B) to the extent practicable, has specified procedures
that allow for successful replication;
(ii) Program or practice means a function or activity that is sufficiently
identifiable as a discrete unit of service; and
(iii) Reasonably capable of becoming an evidence-based program or practice
means the program or practice is susceptible to quantifiable benchmarks that
measure service delivery, client or customer satisfaction, or efficiency;
(4) (5) Shall, following passage of legislative appropriations, be
responsible for the administration of the approved budget through budgetary
allotments;
(5) (6) Shall be responsible for a monthly budgetary report for each
department and agency showing comparisons between actual expenditures and
allotments, which report shall be subject to review by the director and budget
administrator; and
(6) (7) Shall be responsible for the authorization of employee positions.
Such authorizations shall be based on the following:
(a) A requirement that a sufficient budget program appropriation and
salary limitation exist to fully fund all authorized positions;
(b) A requirement that permanent full-time positions which have been
vacant for ninety days or more be reviewed and reauthorized prior to being
filled. If requested by the budget division, the personnel division of the
Department of Administrative Services shall review such vacant position to
determine the proper classification for the position;
(c) A requirement that authorized positions accurately reflect legislative
intent contained in legislative appropriation and intent bills; and
(d) Other relevant criteria as determined by the budget administrator.
Sec. 19. Section 81-1139.02, Revised Statutes Supplement, 2025, is amended
to read:
81-1139.02 Beginning July 1, 2026, the Department of Administrative
Services shall assume the duties of the Vacant Building and Excess Land
Committee. :
(1) The Suggestion Award Board; and
(2) The Vacant Building and Excess Land Committee.
Sec. 20. Section 81-1354.01, Reissue Revised Statutes of Nebraska, is
amended to read:
81-1354.01 Nothing in sections 81-1301 to 81-1329 81-1354 shall prohibit
state employees from exercising their rights granted in Chapter 48, article 8,
or any other applicable sections of law.
Sec. 21. Section 81-1378, Reissue Revised Statutes of Nebraska, is amended
to read:
81-1378 (1) The dates indicated in sections 81-1379 to 81-1383 81-1384
shall refer to those dates immediately preceding the beginning of the contract
period for which negotiations are being conducted.
(2) When any date provided in sections 81-1379 to 81-1383 81-1384 falls on
a Saturday, a Sunday, or any day declared by statutory enactment or
proclamations of the Governor to be a holiday, the next following day which is
not a Saturday, a Sunday, or a day declared by the enactment or proclamation to
be a holiday shall be deemed to be the day indicated by such date.
(3) The dates indicated in sections 81-1382 and 81-1383 are
LB1048
2026
LB1048
2026
-10-
jurisdictional. Failure of either party to act in a timely manner shall result
in a jurisdictional bar for either the commission or Supreme Court.
Sec. 22. Section 81-1430, Revised Statutes Supplement, 2025, is amended to
read:
81-1430 (1) A task force is hereby established within the Nebraska
Commission on Law Enforcement and Criminal Justice for the purposes of
investigating and studying human trafficking, the methods for advertising human
trafficking services, and the victimization of individuals coerced to
participate in human trafficking. The task force terminates July 1, 2026.
(2) The task force shall examine the extent to which human trafficking is
prevalent in this state, the scope of efforts being taken to prevent human
trafficking from occurring, and the services available to victims of human
trafficking in this state. The task force shall utilize information and
research available from the Innocence Lost National Initiative. The task force
shall research and recommend a model of rehabilitative services for victims of
human trafficking that includes input from the areas of law enforcement, social
services, the legal profession, the judiciary, mental health, and immigration.
The task force shall also investigate the limitations upon victims who wish to
come forward and seek medical attention; investigate the potential to stop
human trafficking; and investigate the potential to promote recovery, to
protect families and children who may be profoundly impacted by such abuse, and
to save lives.
(3)(a) The Department of Labor shall develop or select informational
posters for placement around the state. The posters shall be in English,
Spanish, and any other language deemed appropriate by the department. The
posters shall include a toll-free telephone number a person may call for
assistance, preferably the National Human Trafficking Resource Center Hotline
(888)373-7888.
(b) Posters shall be placed in rest stops, strip clubs, and casinos. The
department shall work with local businesses and nonprofit entities associated
with the prevention of human trafficking to voluntarily place additional signs
in high schools, postsecondary educational institutions, gas stations, hotels,
hospitals, health care clinics, urgent care centers, airports, train stations,
bus stations, and other locations around the state deemed appropriate by the
department.
(c) Prior to July 1, 2026, the department shall work with the task force
to carry out this subsection.
(4) The task force shall consist of the following members:
(a) The Attorney General or his or her designee;
(b) The executive director of the Nebraska Commission on Law Enforcement
and Criminal Justice;
(c) The Superintendent of Law Enforcement and Public Safety or his or her
designee;
(d) The Director of Correctional Services or his or her designee;
(e) The chief of police or director of public safety of a city of two
hundred thousand inhabitants or more as determined by the most recent federal
decennial census or the most recent revised certified count by the United
States Bureau of the Census;
(f) The chief of police or director of public safety of a city of less
than two hundred thousand inhabitants as determined by the most recent federal
decennial census or the most recent revised certified count by the United
States Bureau of the Census;
(g) A county sheriff;
(h) A county attorney;
(i) A county commissioner;
(j) A mayor or city manager;
(k) A person involved with the control or prevention of juvenile
delinquency;
(l) A person involved with the control or prevention of child abuse;
(m) The Commissioner of Education or his or her designee;
(n) The director of the Commission on Latino-Americans or his or her
designee; and
(o) Six members, at least three of whom shall be women, from the public at
large.
(5) The Governor shall appoint the members of the task force listed in
subdivisions (4)(e) through (l) and (o) of this section for terms as provided
in subsection (6) of this section. The membership of the task force shall
represent varying geographic areas and large and small political subdivisions.
One member from the public at large shall be a professional representing child
welfare, and one member of the public at large shall represent juvenile
pretrial diversion programs.
(6) The members of the task force appointed by the Governor shall serve
six-year terms, except that of the members first appointed, four shall serve
initial two-year terms, four shall serve initial four-year terms, and six shall
serve initial six-year terms from January 1 next succeeding their appointments.
Thereafter, all members shall serve six-year terms. A member may be reappointed
at the expiration of his or her term. Any vacancy occurring otherwise than by
expiration of a term shall be filled for the balance of the unexpired term in
the same manner as the original appointment.
(7) No member shall serve beyond the time when he or she holds the office,
employment, or status by reason of which he or she was initially eligible for
appointment. Any member of the task force appointed by the Governor may be
removed from the task force for cause upon notice and an opportunity to be
LB1048
2026
LB1048
2026
-11-
heard at a public hearing. One of the causes for removal shall be absence from
three regularly scheduled meetings of the task force during any six-month
period when the member has failed to advise the task force in advance of such
meeting that he or she will be absent and stating a reason therefor.
(8) The chairperson of the task force shall be designated by the Governor
to serve at the pleasure of the Governor. The chairperson shall be the chief
executive officer of the task force but may delegate such of his or her duties
to other members of the task force as may be authorized by the task force.
(9) Notwithstanding any provision of law, ordinance, or charter provision
to the contrary, membership on the task force shall not disqualify any member
from holding any other public office or employment or cause the forfeiture
thereof.
(10) The members of the task force shall serve on the task force without
compensation, but they shall be entitled to receive reimbursement for expenses
incurred incident to such service as provided in sections 81-1174 to 81-1177.
(11) Eleven members of the task force shall constitute a quorum for the
transaction of any business or the exercise of any power of the task force. The
task force shall have the power to act by a majority of the members present at
any meeting at which a quorum is in attendance.
(12) Every July 1 and December 1 until July 1, 2026, the task force shall
report electronically to the Clerk of the Legislature the results of its
investigation and study and its recommendations, if any, together with drafts
of legislation necessary to carry its recommendations into effect by filing the
report with the clerk.
Sec. 23. Section 81-1504.01, Reissue Revised Statutes of Nebraska, is
amended to read:
81-1504.01 The department shall provide the following information
electronically to the Governor and to the Clerk of the Legislature by December
1 of each year:
(1) A report by type of service or aid provided by the use and
distribution of federal funds received by the department. The report shall also
include user fees, permit fees, license fees, and application fees authorized
by the federal Environmental Protection Agency as follows:
(a) Actual expenditure of each budget program grant or authorized fees for
the most recently completed state fiscal year, including a list of expenditures
by funding source state matching funds;
(b) Current budget and planned use and distribution of each budget program
grant and authorized fees for the current state fiscal year, including a list
of expenditures by funding source state matching funds;
(c) A summary of the projected funding level of each budget program grant
and authorized fees and the impact of federal mandates and regulations upon the
future use of federal funding each grant and authorized fees; and
(d) Program summaries including statistical summaries when applicable for
the most recently completed state fiscal year and program activity goals for
the current state fiscal year;
(2) A summary of regulations of the federal Environmental Protection
Agency which the department is required to implement and which do not include
federal funding assistance and the possible financial impact to the state and
political subdivisions;
(3) A report by type of service or aid provided by the use and
distribution of state general and cash funds, including user fees, permit fees,
license fees, and application fees, to carry out activities that are not funded
by federal grants as follows:
(a) Actual expenditure of state funds, by agency sections, for the most
recently completed state fiscal year, including a breakdown of expenditures by
personal services, operations, travel, capital outlay, and consulting and
contractual services;
(b) Current budget and planned use and distribution of state funds, by
budget program agency sections, for the current state fiscal year, including a
breakdown of expenditures for aid and operations personal services, operations,
travel, capital outlay, and consulting and contractual services;
(c) A summary of projected program funding needs based upon the statutory
requirements and public demand for services and the department's assessment of
anticipated needs statewide; and
(d) Program summaries including statistical summaries when applicable for
the most recently completed state fiscal year and program activity goals for
the current state fiscal year;
(4) A report regarding staff turnover by job class and the department's
assessment of its ability to hire and retain qualified staff considering the
state's personnel pay plan;
(5) A report listing the method used by each new or existing licensee,
permittee, or other person who is required by the department to establish proof
of financial responsibility; and
(6) A report for the previous state fiscal year relating to the purpose of
the Nebraska Litter Reduction and Recycling Act and of funds credited to the
Nebraska Litter Reduction and Recycling Fund; .
The reports and summaries submitted to the Clerk of the Legislature shall
be submitted electronically.
(7) A report for the previous state fiscal year relating to the use of the
Water Resources Cash Fund including details regarding the use and cost of
activities carried out by the department and details regarding the use and cost
of activities carried out by each natural resources district that received
funds from the Water Resources Cash Fund;
LB1048
2026
LB1048
2026
-12-
(8) A report designed to identify emerging trends related to energy
supply, demand, and conservation and to specify the level of statewide energy
need within the following sectors: (a) Agricultural; (b) commercial; (c)
residential; (d) industrial; (e) transportation; (f) utilities; (g) government;
and (h) any other sector that the director determines to be useful, that shall
include, but not be limited to:
(i) An assessment of the state's energy resources, including examination
of the current energy supplies and any feasible alternative sources;
(ii) The estimated reduction in annual energy consumption resulting from
various energy conservation measures;
(iii) The status of the ongoing studies of the department pursuant to
subdivisions (35) through (58) of section 81-1504;
(iv) Recommendations to the Governor and the Legislature for
administrative and legislative actions to accomplish the purposes of this
section and section 81-1606; and
(v) The use of funds disbursed during the previous state fiscal year under
sections 81-1635 to 81-1641. The use of such funds shall be reported each year
until the funds are completely disbursed and all contractual obligations have
expired or otherwise terminated;
(9) A report that documents all direct and indirect costs incurred in the
previous fiscal year in carrying out the Livestock Waste Management Act,
including (a) the number of inspections conducted, (b) the number of animal
feeding operations with livestock waste control facilities, (c) the number of
animal feeding operations inspected, (d) the size of the livestock waste
control facilities, (e) the results of water quality monitoring programs, and
(f) any other elements relating to carrying out the act. The Appropriations
Committee of the Legislature shall review the report in its analysis of
executive programs in order to verify that the revenue generated from fees was
used solely to offset appropriate and reasonable costs associated with the
Livestock Waste Management Act; and
(10) A report that documents all direct and indirect program costs
incurred in the previous fiscal year in carrying out the air quality permit
program as provided in section 81-1505.04. The Appropriations Committee of the
Legislature shall review such report in its analysis of executive programs in
order to verify that revenue generated from emission fees was used solely to
offset appropriate and reasonable costs associated with the air quality permit
program. The report shall identify costs incurred by the department to
administer the permit program for each major source. In addition, the
department shall identify costs incurred by primary activity and not specific
to a major source.
Sec. 24. Section 81-1505.04, Reissue Revised Statutes of Nebraska, is
amended to read:
81-1505.04 (1)(a) The department shall collect an annual emission fee from
major sources of air pollution. Each major source shall pay the emission fee
for regulated pollutants in the amount of twenty-five dollars per ton per
pollutant or as adjusted pursuant to this section. The fee shall be based upon
the amount of emissions of each regulated pollutant as reported or estimated by
the source in the previous calendar year, but fees shall not be paid on amounts
in excess of four thousand tons per year for any regulated pollutant.
(b) Beginning with calendar year 2001 emissions, fees shall not be paid
for a mid-sized electric generation facility on amounts in excess of four
hundred tons per year for any regulated pollutant.
(c) A mid-sized electric generation facility owned by a municipality shall
continue to be considered a separate mid-sized electric generation facility for
purposes of this section even if the facility is subsequently permitted with
another general unit larger than one hundred fifteen megawatts under separate
ownership. Each facility under separate ownership shall be considered a
separate major source for purposes of this section.
(d) For purposes of this section, mid-sized electric generation facility
means a facility that:
(i) Uses coal as the primary source of fuel in the facility's largest
generation unit;
(ii) Has a name plate generating capacity of between seventy and one
hundred fifteen megawatts in the facility's largest generation unit; and
(iii) Is not operating in a political subdivision which has been delegated
the authority to enforce the air quality permit program within its
jurisdiction.
(2)(a) The emission fee may be increased or decreased annually by the
department by the percentage difference between the Consumer Price Index for
the most recent year ending before the beginning of such year and the Consumer
Price Index for the year 1989 or as required to pay all reasonable direct and
indirect costs of developing and administering the air quality permit program.
For purposes of this section, Consumer Price Index means the change in the
price of goods and services for all urban consumers published by the United
States Department of Labor at the close of the twelve-month period ending on
August 31 of each year.
(b) For purposes of this section, reasonable direct and indirect costs of
developing and administering the air quality permit program, as required under
the federal Clean Air Act, as the act existed on May 31, 2001, 42 U.S.C. 7661a
through f, include:
(i) Consideration of any associated overhead charges for personnel,
equipment, buildings, and vehicles;
(ii) Reviewing and acting on any application for a permit or permit
LB1048
2026
LB1048
2026
-13-
revision;
(iii) Implementing and enforcing the terms of any permit, not including
any court costs or other costs associated with any formal enforcement action;
(iv) Emissions and ambient monitoring, including adequate resources to
audit and inspect source-operated monitoring programs;
(v) Preparing generally applicable regulations or guidance;
(vi) Modeling, analyses, or demonstrations;
(vii) Preparing inventories and tracking emissions;
(viii) Developing and implementing any emissions trading programs as
defined by the department; and
(ix) Providing support to sources under the Small Business Compliance
Advisory Panel.
(c) The council shall establish procedures for the method of calculation
and payment of the emission fee in a manner consistent with this section and
shall establish the definition of or a table listing the pollutants which are
regulated pollutants and a definition of major source. Such definitions or
listing shall comply with and not be more stringent than the requirements of
the federal Clean Air Act, as the act existed on May 31, 2001, 42 U.S.C. 7401
et seq.
(3) On or before January 1 of each year, the department shall submit
electronically a report to the Legislature in sufficient detail to document all
direct and indirect program costs incurred in the previous fiscal year in
carrying out the air quality permit program. The Appropriations Committee of
the Legislature shall review such report in its analysis of executive programs
in order to verify that revenue generated from emission fees was used solely to
offset appropriate and reasonable costs associated with the air quality permit
program. The report shall identify costs incurred by the department to
administer the permit program for each major source. In addition, the
department shall identify costs incurred by primary activity not specific to a
major source.
(3) (4) The department shall administer a cost tracking system which shall
show costs for each major source and costs for each primary activity that is
not specific to a major source. The department shall consult with interested
parties regarding identification of primary activities to be tracked by the
cost tracking system.
Sec. 25. Section 81-15,175, Revised Statutes Supplement, 2025, is amended
to read:
81-15,175 (1) The board may make an annual allocation each fiscal year
from the Nebraska Environmental Trust Fund to the Nebraska Environmental
Endowment Fund as provided in section 81-15,174.01. The board shall make annual
allocations from the Nebraska Environmental Trust Fund and may make annual
allocations each fiscal year from the Nebraska Environmental Endowment Fund for
projects which conform to the environmental categories of the board established
pursuant to section 81-15,176 and to the extent the board determines those
projects to have merit. The board shall establish a calendar annually for
receiving and evaluating proposals and awarding grants. To evaluate the
economic, financial, and technical feasibility of proposals, the board may
establish subcommittees, request or contract for assistance, or establish
advisory groups. Private citizens serving on advisory groups shall be
reimbursed for expenses pursuant to sections 81-1174 to 81-1177.
(2) The board shall establish rating systems for ranking proposals which
meet the board's environmental categories and other criteria. The rating
systems shall include, but not be limited to, the following considerations:
(a) Conformance with categories established pursuant to section 81-15,176;
(b) Amount of funds committed from other funding sources;
(c) Encouragement of public-private partnerships;
(d) Geographic mix of projects over time;
(e) Cost-effectiveness and economic impact;
(f) Direct environmental impact;
(g) Environmental benefit to the general public and the long-term nature
of such public benefit; and
(h) Applications submitted by the Department of Water, Energy, and
Environment pursuant to subsection (6) (7) of section 61-218 shall be awarded
fifty priority points in the ranking process for the 2011 grant application if
the Legislature has authorized annual transfers of three million three hundred
thousand dollars to the Water Resources Cash Fund for each of fiscal years
2011-12 and 2012-13 and has stated its intent to transfer three million three
hundred thousand dollars to the Water Resources Cash Fund in fiscal year
2013-14. Priority points shall be awarded if the proposed programs set forth in
the grant application are consistent with the purposes of reducing consumptive
uses of water, enhancing streamflows, recharging ground water, or supporting
wildlife habitat in any river basin determined to be fully appropriated
pursuant to section 46-714 or designated as overappropriated pursuant to
section 46-713.
(3) A grant awarded under this section pursuant to an application made
under subsection (6) (7) of section 61-218 shall be paid out in the following
manner:
(a) The initial three million three hundred thousand dollar installment
shall be remitted to the State Treasurer for credit to the Water Resources Cash
Fund no later than fifteen business days after the date that the grant is
approved by the board;
(b) The second three million three hundred thousand dollar installment
shall be remitted to the State Treasurer for credit to the Water Resources Cash
LB1048
2026
LB1048
2026
-14-
Fund no later than May 15, 2013; and
(c) The third three million three hundred thousand dollar installment
shall be remitted to the State Treasurer for credit to the Water Resources Cash
Fund no later than May 15, 2014, if the Legislature has authorized a transfer
of three million three hundred thousand dollars from the General Fund to the
Water Resources Cash Fund for fiscal year 2013-14.
(4) It is the intent of the Legislature that the Department of Water,
Energy, and Environment apply for an additional three-year grant from the
Nebraska Environmental Trust Fund that would begin in fiscal year 2014-15, a
three-year grant that would begin in fiscal year 2017-18, and a three-year
grant that would begin in fiscal year 2020-21 and such application shall be
awarded fifty priority points in the ranking process as set forth in
subdivision (2)(h) of this section if the following criteria are met:
(a) The Natural Resources Committee of the Legislature has examined
options for water funding and has submitted a report electronically to the
Clerk of the Legislature and the Governor by December 1, 2012, setting forth:
(i) An outline and priority listing of water management and funding needs
in Nebraska, including instream flows, residential, agricultural, recreational,
and municipal needs, interstate obligations, water quality issues, and natural
habitats preservation;
(ii) An outline of statewide funding options which create a dedicated,
sustainable funding source to meet the needs set forth in the report; and
(iii) Recommendations for legislation;
(b) The projects and activities funded by the department through grants
from the Nebraska Environmental Trust Fund under this section have resulted in
enhanced streamflows, reduced consumptive uses of water, recharged ground
water, supported wildlife habitat, or otherwise contributed towards conserving,
enhancing, and restoring Nebraska's ground water and surface water resources.
On or before July 1, 2014, the department shall submit electronically a report
to the Natural Resources Committee of the Legislature providing demonstrable
evidence of the benefits accrued from such projects and activities; and
(c) In addition to the grant reporting requirements of the trust, on or
before July 1, 2014, the department provides to the board a report which
includes documentation that:
(i) Expenditures from the Water Resources Cash Fund made to natural
resources districts have met the matching fund requirements provided in
subdivision (5)(a) of section 61-218;
(ii) Ten percent or less of the matching fund requirements has been
provided by in-kind contributions for expenses incurred for projects enumerated
in the grant application. In-kind contributions shall not include land or land
rights; and
(iii) All other projects and activities funded by the department through
grants from the Nebraska Environmental Trust Fund under this section were
matched not less than forty percent of the project or activity cost by other
funding sources.
(5) The board may establish a subcommittee to rate grant applications. If
the board uses a subcommittee, the meetings of such subcommittee shall be
subject to the Open Meetings Act. The subcommittee shall (a) use the rating
systems established by the board under subsection (2) of this section, (b)
assign a numeric value to each rating criterion, combine these values into a
total score for each application, and rank the applications by the total
scores, (c) recommend an amount of funding for each application, which amount
may be more or less than the requested amount, and (d) submit the ranked list
and recommended funding to the board for its approval or disapproval.
(6) The board may commit funds to multiyear projects, subject to available
funds and appropriations. No commitment shall exceed three years without formal
action by the board to renew the grant or contract. Multiyear commitments may
be exempt from the rating process except for the initial application and
requests to renew the commitment.
(7) The board shall adopt and promulgate rules and regulations and publish
guidelines governing allocations from the fund. The board shall conduct annual
reviews of existing projects for compliance with project goals and grant
requirements.
(8) Every five years the board may evaluate the long-term effects of the
projects it funds. The evaluation may assess a sample of such projects. The
board may hire an independent consultant to conduct the evaluation and may
report the evaluation findings to the Legislature and the Governor. The report
submitted to the Legislature shall be submitted electronically.
Sec. 26. Section 81-1606, Revised Statutes Supplement, 2025, is amended to
read:
81-1606 The Department of Water, Energy, and Environment shall develop and
maintain a program of collection, compilation, and analysis of energy
statistics and information. Existing information reporting requests, maintained
at the state and federal levels, shall be utilized whenever possible in any
data collection required regarding state energy policy pursuant to this
section, subdivisions (35) through (58) of section 81-1504, or section 81-1604
or 81-1607. A central state repository of energy data shall be developed and
coordinated with other governmental data-collection and record-keeping
programs. The department shall, on at least an annual basis, with monthly
compilations, submit to the Governor and the Clerk of the Legislature a report
identifying state energy consumption by fuel type and by use to the extent that
such information is available. The report submitted to the Clerk of the
Legislature shall be submitted electronically. Nothing in this section shall be
LB1048
2026
LB1048
2026
-15-
construed as permitting or authorizing the revealing of confidential
information. For purposes of this section confidential information shall mean
any process, formula, pattern, decision, or compilation of information which is
used, directly or indirectly, in the business of the producer, refiner,
distributor, transporter, or vendor, and which gives such producer, refiner,
distributor, transporter, or vendor an advantage or an opportunity to obtain an
advantage over competitors who do not know or use it.
Sec. 27. Section 81-1607.01, Reissue Revised Statutes of Nebraska, is
amended to read:
81-1607.01 The State Energy Cash Fund is hereby created. The fund shall
consist of funds received pursuant to section 57-705. The fund shall be used
for the administration of subdivisions (35) through (58) of section 81-1504 and
sections 81-1604 to 81-1606 81-1607, for energy conservation activities, and
for providing technical assistance to communities in the area of natural gas
other than assistance regarding ownership of regulated utilities, except that
transfers may be made from the fund to the General Fund at the direction of the
Legislature. Any money in the State Energy Cash Fund available for investment
shall be invested by the state investment officer pursuant to the Nebraska
Capital Expansion Act and the Nebraska State Funds Investment Act. The State
Treasurer shall transfer any money in the State Energy Office Cash Fund to the
State Energy Cash Fund on July 1, 2019.
Sec. 28. Section 83-184.01, Reissue Revised Statutes of Nebraska, is
amended to read:
83-184.01 (1) The department, in consultation with the State Court
Administrator, shall adopt and promulgate rules and regulations to provide an
effective process for the transfer of funds for the purpose of satisfying
restitution orders.
(2) A sentencing order requiring an inmate to pay restitution shall be
treated as a court order authorizing the department to withhold and transfer
funds for the purpose of satisfying a restitution order.
(3) This section applies to funds in the wage fund of any inmate confined
in a correctional facility on or after August 30, 2015.
(4) The department shall report annually to the Legislature on the
collection of restitution from wage funds. The report shall include the total
number of inmates with restitution judgments, the total number of inmates with
wage funds, the total number of inmates with both, the number of payments made
to either victims or clerks of the court, the average amount of payments, and
the total amount of restitution collected. The report shall be submitted
electronically.
Sec. 29. Section 83-1,100.03, Reissue Revised Statutes of Nebraska, is
amended to read:
83-1,100.03 (1) The board, in consultation with the department, shall
adopt and promulgate rules and regulations to reduce the number of inmates
under the custody of the department who serve their entire sentence in a
correctional facility and are released without supervision. The rules and
regulations shall establish clear guidelines and procedures to ensure that each
parolee is subject to a minimum of nine months of supervision and shall place
priority on providing supervision lengths that enable meaningful transition
periods for all offenders. The rules and regulations shall ensure that each
inmate eligible for parole is assessed for risk of reoffending using a
validated risk and needs assessment provided by the department and shall
incorporate into the release decision an inmate's assessed risk of reoffending,
past criminal history, program completion, institutional conduct, and other
individual characteristics related to the likelihood of reoffending into parole
release decisions.
(2) By February 1 of each year, the board and the department shall submit
a report to the Legislature, the Supreme Court, and the Governor that describes
the percentage of offenders sentenced to the custody of the department who
complete their entire sentence and are released with no supervision. The report
shall document characteristics of the individuals released without supervision,
including the highest felony class of conviction, offense type of conviction,
most recent risk assessment, status of the individualized release or reentry
plan, and reasons for the release without supervision. The report also shall
provide recommendations from the department and board for changes to policy and
practice to meet the goal of achieving a reduction in the number of inmates
under the custody of the department who serve their entire sentence in a
correctional facility and are released without supervision. The report to the
Legislature shall be submitted electronically.
(2) (3) The department, in consultation with the board, shall maintain a
list of individuals who are eligible for parole but are expected to complete
their entire sentence in the custody of the department and be released with no
supervision. This list shall be used to facilitate the placement of committed
offenders in community work release and reentry centers under the Community
Work Release and Reentry Centers Act.
Sec. 30. Section 83-227.01, Reissue Revised Statutes of Nebraska, is
amended to read:
83-227.01 The Department of Health and Human Services is authorized to
utilize space which is temporarily surplus to the needs of the Lincoln Regional
Center and the Norfolk Regional Center facilities under their jurisdiction for
patients committed to or lawfully confined in the Beatrice State Developmental
Center. Patients so transferred to the Lincoln Regional Center or the Norfolk
Regional Center shall be housed in facilities separate and apart from
facilities used to house patients committed to such hospital, and after their
LB1048
2026
LB1048
2026
-16-
transfer such patients shall receive the same type of care, custody, and
treatment as they would have received had they remained at the Beatrice State
Developmental Center, and the charges for their care and maintenance shall be
the same as though they were housed at the Beatrice State Developmental Center,
and the charges shall be collected in the manner provided in this section and
sections 83-227.02, 83-350, and 83-363 to 83-379 83-380.
Sec. 31. Section 83-227.02, Reissue Revised Statutes of Nebraska, is
amended to read:
83-227.02 (1) The Department of Health and Human Services is authorized to
use space which is temporarily surplus to the needs of any institution under
its control, except as provided in subsection (2) of this section, for the
care, custody, and treatment of the inmates of any other such institution when
space at such latter institution is inadequate and the facilities of the
institution to which transfer is made are suitable to the needs of the inmate.
Inmates so transferred shall receive the same care, custody, and treatment as
they would have received had they not been transferred. If the cost of the
care, custody, and treatment of such inmate is recoverable by the institution
from which the transfer was made, it shall be recovered in the manner provided
in sections 83-363 to 83-379 83-380.
(2) Subsection (1) of this section shall not be construed to permit the
transfer of inmates to or from any Department of Correctional Services facility
unless expressly authorized by law.
Sec. 32. Section 83-363, Reissue Revised Statutes of Nebraska, is amended
to read:
83-363 As used in sections 83-227.01, 83-227.02, 83-350, and 83-363 to
83-379 83-380, unless the context otherwise requires:
(1) Department means the Department of Health and Human Services;
(2) State institution means the state hospitals at Lincoln and Norfolk,
the Beatrice State Developmental Center, and such other institutions as may
hereafter be established by the Legislature for the care and treatment of
persons with a mental disorder or persons with an intellectual disability;
(3) Relative means the spouse of a patient or, if the patient has no
spouse and is under the age of majority at the time he or she is admitted, the
parents of a patient in a state institution; and
(4) Parents means either or both of a patient's natural parents unless
such patient has been legally adopted by other parents, in which case parents
means either or both of the adoptive parents.
Sec. 33. Section 83-364, Reissue Revised Statutes of Nebraska, is amended
to read:
83-364 When any person is admitted to a state institution or other
inpatient treatment facility pursuant to an order of a mental health board
under the Nebraska Mental Health Commitment Act or the Sex Offender Commitment
Act or receives treatment prescribed by such institution or facility following
release or without being admitted as a resident patient, the patient and the
patient's relatives shall be liable for the cost of the care, support,
maintenance, and treatment of such person to the extent and in the manner
provided by sections 83-227.01, 83-227.02, 83-350, and 83-363 to 83-379 83-380.
Such sections also shall apply to persons admitted to a state institution as
transferees from any state penal institution or youth rehabilitation and
treatment center but only after the expiration of the time for which the
transferees were originally sentenced or committed.
Sec. 34. Section 83-367, Reissue Revised Statutes of Nebraska, is amended
to read:
83-367 The liability of each relative, except a spouse, shall cease when
relatives shall have completed payments assessed pursuant to sections
83-227.01, 83-227.02, 83-350, and 83-363 to 83-379 83-380 for one hundred
eighty months, or when the patient attains the age of majority, whichever shall
occur first.
Sec. 35. Section 83-370, Reissue Revised Statutes of Nebraska, is amended
to read:
83-370 When any relative willfully fails to furnish to the department,
upon request, the information required by sections 83-227.01, 83-227.02,
83-350, and 83-363 to 83-379 83-380 as to his or her taxable income, such
relative shall be deemed to have ability to pay the entire cost determined
under sections 83-227.01, 83-227.02, 83-350, and 83-363 to 83-379 83-380.
Sec. 36. Section 83-371, Reissue Revised Statutes of Nebraska, is amended
to read:
83-371 Pursuant to the provisions of the Administrative Procedure Act, the
department shall adopt and promulgate appropriate rules and regulations for
making the determinations required by sections 83-227.01, 83-227.02, 83-350,
and 83-363 to 83-379 83-380.
Sec. 37. Section 83-375, Reissue Revised Statutes of Nebraska, is amended
to read:
83-375 When any patient or relative fails to pay the amounts determined to
be due under sections 83-227.01, 83-227.02, 83-350, and 83-363 to 83-379
83-380, the State state of Nebraska may proceed against such person in the
manner authorized by law for the recovery of money owed to a creditor. The
Attorney General shall represent the state in such actions, but may authorize
the county attorney for the county in which such person resides or owns
property to investigate and prosecute the action on behalf of the state.
Sec. 38. Section 83-377, Reissue Revised Statutes of Nebraska, is amended
to read:
83-377 In all cases in which a guardian has been named for any person
LB1048
2026
LB1048
2026
-17-
liable for payments under sections 83-227.01, 83-227.02, 83-350, and 83-363 to
83-379 83-380, the guardian shall represent such person in all matters arising
under sections 83-227.01, 83-227.02, 83-350, and 83-363 to 83-379 83-380 and
shall be liable in the same manner as he or she would be on any other matters
arising from the guardianship.
Sec. 39. Section 83-378, Reissue Revised Statutes of Nebraska, is amended
to read:
83-378 No person shall be liable for the cost of the care, support,
maintenance, and treatment of any patient except as provided in sections 83-363
to 83-379 83-380, but the amounts determined to be due and unpaid at the time
of the death of a patient or relative shall constitute a claim against the
estate of such patient or relative. The department may accept voluntary
payments on behalf of any patient from any person who is not liable for
payments.
Sec. 40. Section 83-379, Reissue Revised Statutes of Nebraska, is amended
to read:
83-379 In the absence of fraud, a patient and the patient's his relatives
shall be liable only to the extent of assessments actually made against them
respectively, in accordance with sections 83-227.01, 83-227.02, 83-350, and
83-363 to 83-379 83-380. For the purposes of sections 83-227.01, 83-227.02,
83-350, and 83-363 to 83-379 83-380, it shall be deemed fraudulent for any
patient or the patient's his relatives to transfer any assets or property to
another person for the purpose of affecting the determination of ability to
pay. When it is determined that such a fraudulent transfer has been made, the
department shall consider the value of such assets or property transferred in
determining the ability to pay under section 83-368 or 83-369.
Sec. 41. Section 83-380.01, Reissue Revised Statutes of Nebraska, is
amended to read:
83-380.01 Upon the discharge from a treatment facility, an indigent person
who has received mental-health-board-ordered treatment may file an affidavit
with the Department of Health and Human Services or the mental health board
requesting that prescription medicine which the regional center treating
psychiatrist or the patient's treating physician has prescribed as necessary
for the patient's mental health treatment be provided to him or her. Such
affidavit shall include the following: (1) That the patient qualifies as an
indigent person who is unable to pay under the same standards of ability to pay
as set forth in sections 83-363 to 83-379 83-380; and (2) that such
prescription medicine has been prescribed by the regional center's treatment
psychiatrist or the patient's treating physician as necessary for the patient's
mental health treatment. The mental health board shall refer such requests it
receives to the Department of Health and Human Services and the department
shall provide such prescription medicine as may be necessary for such former
patient's mental health treatment so long as he or she remains an outpatient
and his or her treating physician continues to prescribe and certify that such
prescription medicine is necessary for the patient's mental health treatment
and he or she continues to be an indigent person as determined under the same
standards of ability to pay as set forth in sections 83-363 to 83-379 83-380.
The Department of Health and Human Services may adopt and promulgate rules and
regulations to carry out the provisions of this section in accordance with the
Administrative Procedure Act, including, but not limited to, hearings necessary
to determine whether such person is qualified to receive such medications and
whether such medication is necessary for the patient's mental health treatment.
Sec. 42. Section 83-918, Reissue Revised Statutes of Nebraska, is amended
to read:
83-918 (1) For each biennium, the Department of Correctional Services
shall, as part of the appropriations request process pursuant to subsection (1)
of section 81-132, include a strategic plan that identifies the main purpose or
purposes of each program, verifiable and auditable key goals that the
department believes are fair measures of its progress in meeting each program's
main purpose or purposes, and benchmarks for improving performance on the key
goals. The department shall also report whether the benchmarks are being met
and, if not, the expected timeframes for meeting them.
(2) On or before July 1 September 15 of each year, the Department of
Correctional Services shall report electronically to the Judiciary Committee of
the Legislature and the Appropriations Committee of the Legislature on the
progress towards the key goals identified pursuant to this section that
occurred in the previous twelve months. Upon request, the department shall
appear at a joint hearing of the Judiciary Committee and Appropriations
Committee and present the report.
Sec. 43. Section 83-963, Reissue Revised Statutes of Nebraska, is amended
to read:
83-963 (1) The department shall prepare an annual report on committed
offenders who are paroled or granted controlled release pursuant to the
Correctional System Overcrowding Emergency Act for each year the department is
operating under an overcrowding emergency as defined in section 83-962 . The
report shall summarize each such former committed offender's behavior since
parole and generally evaluate his or her success or lack of success in becoming
a law-abiding member of society. The annual report shall be filed
electronically with the Executive Board of the Legislative Council on or before
February 1 December 31, with the first such report submitted by February 1
December 31 of the first year that committed offenders are paroled pursuant to
the act. A notice of the filing of the report shall be submitted electronically
to each member of the Legislature when the annual report is filed with the
LB1048
2026
LB1048
2026
-18-
Executive Board.
(2) By February 1 of each year, the board and the department shall
electronically submit a report to the Legislature, the Supreme Court, and the
Governor. The report shall:
(a) Describe the percentage of offenders sentenced to the custody of the
department who complete their entire sentence and are released with no
supervision;
(b) Document characteristics of the individuals released without
supervision, including the highest felony class of conviction, offense type of
conviction, most recent risk assessment, status of the individualized release
or reentry plan, and reasons for the release without supervision;
(c) Provide recommendations from the department and board for changes to
policy and practice to meet the goal of achieving a reduction in the number of
inmates under the custody of the department who serve their entire sentence in
a correctional facility and are released without supervision; and
(d) Contain information regarding:
(i) The number of inmates eligible for parole who remain incarcerated,
disaggregated by the reason for such status;
(ii) Revocations of parole during the preceding year, disaggregated by the
reason for revocation;
(iii) Hearings to grant or revoke parole conducted in the preceding year;
(iv) Rehabilitation and recidivism of parolees;
(v) Cost savings to the state resulting from individuals being paroled
rather than incarcerated; and
(vi) Other matters the director deems appropriate.
Sec. 44. Section 86-1301, Reissue Revised Statutes of Nebraska, is amended
to read:
86-1301 Sections 86-1301 to 86-1312 86-1313 shall be known and may be
cited as the Nebraska Broadband Bridge Act.
Sec. 45. Original sections 44-1412, 48-683, 54-2428, 71-1131, 77-383,
77-385, 77-27,238, 77-6307, 81-125, 81-1354.01, 81-1378, 81-1504.01,
81-1505.04, 81-1607.01, 83-184.01, 83-1,100.03, 83-227.01, 83-227.02, 83-363,
83-364, 83-367, 83-370, 83-371, 83-375, 83-377, 83-378, 83-379, 83-380.01,
83-918, 83-963, and 86-1301, Reissue Revised Statutes of Nebraska, sections
73-815, 77-6521, 77-6604, 77-6610, 77-6837, and 77-6928, Revised Statutes
Cumulative Supplement, 2024, and sections 61-218, 70-1003, 81-1113, 81-1139.02,
81-1430, 81-15,175, and 81-1606, Revised Statutes Supplement, 2025, are
repealed.
Sec. 46. The following sections are outright repealed: Sections 48-2909,
54-642, 77-6309, 81-1205, 81-1346, 81-1347, 81-1347.01, 81-1350, 81-1351,
81-1352, 81-1353, 81-1354, 81-1384, 83-380, and 86-1313, Reissue Revised
Statutes of Nebraska, section 39-1392, Revised Statutes Cumulative Supplement,
2024, and sections 81-1348 and 81-1607, Revised Statutes Supplement, 2025.
LB1048
2026
LB1048
2026
-19-