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LEGISLATIVE BILL 1071
Approved by the Governor April 7, 2026

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

A BILL FOR AN ACT relating to appropriations; to amend Laws 2025, LB48A,
section 1; Laws 2025, LB177A, section 1; Laws 2025, LB261, sections 15,
16, 17, 18, 19, 20, 22, 23, 24, 26, 27, 28, 29, 31, 39, 51, 52, 54, 67,
69, 71, 72, 73, 74, 77, 78, 81, 82, 87, 91, 92, 93, 94, 97, 99, 100, 102,
103, 105, 106, 107, 108, 113, 114, 127, 128, 131, 132, 133, 135, 145, 153,
154, 155, 156, 157, 158, 159, 162, 164, 174, 175, 176, 182, 186, 187, 202,
211, 214, 215, 218, 220, 222, 225, 228, 229, 231, 232, 245, 246, 248, 255,
258, 269, 276, 279, 280, 285, 300, 302, 303, 304, 305, 306, and 308; Laws
2025, LB293A, section 1; and Laws 2025, LB298A, section 2; to define
terms; to provide, change, and eliminate provisions related to
appropriations for the expenses of Nebraska State Government for the
biennium ending June 30, 2027; to provide severability; to repeal the
original sections; to outright repeal Laws 2025, LB150A, section 1; Laws
2025, LB261, sections 247, 256, 257, 260, 261, 262, 263, 265, and 266;
Laws 2025, LB298A, section 1; and Laws 2025, LB382A, section 1; and to
declare an emergency.
Be it enacted by the people of the State of Nebraska,
Section 1. DEFINITION OF APPROPRIATION PERIOD.
For purposes of this act and any other legislative bill passed by the One
Hundred Ninth Legislature, First or Second Session, which appropriates funds,
FY2025-26 means the period July 1, 2025, through June 30, 2026; FY2026-27 means
the period July 1, 2026, through June 30, 2027; FY2027-28 means the period July
1, 2027, through June 30, 2028; and FY2028-29 means the period July 1, 2028,
through June 30, 2029.
Sec. 2. APPROPRIATION LANGUAGE.
There are hereby appropriated, for FY2025-26 and FY2026-27, the sums set
forth in this act to each agency for each program from the respective funds for
the general operations of state government, postsecondary education, and state
aid, except as otherwise appropriated.
Sec. 3. UNEXPENDED BALANCES AND CERTIFIED ENCUMBRANCES.
All General Fund appropriations existing on June 30, 2025, in excess of
expended and certified encumbrance amounts are hereby lapsed unless otherwise
provided. All Cash Fund and Revolving Fund appropriations existing on June 30,
2025, in excess of expended and certified encumbrance amounts are hereby lapsed
unless otherwise expressly provided. All certified encumbrance amounts on June
30, 2025, and June 30, 2026, are hereby reappropriated for FY2025-26 and
FY2026-27, respectively, which amounts shall be in addition to the amounts
shown in this act.
Sec. 4. REAPPROPRIATION OF BALANCE, FY2025-26 to FY2026-27.
In addition to the appropriations set forth in this act, there are hereby
reappropriated all unexpended appropriation balances existing on June 30, 2026,
for FY2026-27, to the respective agencies, programs, and funds listed in this
act, except as otherwise provided in this act.
Sec. 5. There are hereby reappropriated for each agency, program, and
fund for FY2025-26 and FY2026-27, any appropriation by the One Hundred Seventh
Legislature, First or Second Session, of the unexpended and unencumbered
appropriation balances of the Federal Funds allocated to the State of Nebraska
from the federal Coronavirus State Fiscal Recovery Fund pursuant to the federal
American Rescue Plan Act of 2021, 42 U.S.C. 802, as amended, unless otherwise
indicated in this act and any other legislative bill passed by the One Hundred
Eighth Legislature, First or Second Session. Such reappropriation shall retain
any provided limitations established by the appropriating legislative bill
unless otherwise indicated within this act and any other legislative bill
passed by the One Hundred Eighth Legislature, First or Second Session.
Sec. 6. NEBRASKA ACCOUNTING SYSTEM MANUAL DEFINITIONS.
The definitions contained in the Nebraska Accounting System Manual, and
any amendments thereto, on file with the Clerk of the Legislature, are hereby
adopted by the Legislature as the definitions for this act, except as provided
in section 7 of this act.
Sec. 7. LIMITATION ON SALARIES, WAGES, AND PER DIEMS.
(1) For purposes of this act, (a) SALARY LIMIT shall mean total
expenditures for permanent and temporary salaries and per diems and (b) total
expenditures for permanent and temporary salaries and per diems shall mean all
remuneration paid to employees treated as taxable compensation by the Internal
Revenue Service or subject to social security coverage, specifically including
payments accounted for as vacation, holidays, sick leave, military leave,
funeral leave, maternity leave, administrative leave, compensatory time,
deferred compensation, or any other similar form, and amounts withheld pursuant
to law, but excluding state contributions for social security, retirement, and
employee insurance plans.
(2) Total expenditures for permanent and temporary salaries and per diems
shall be limited to the amount shown except when federal funds in excess of the
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amount shown are available and approved by the Governor. Expenditures for
permanent and temporary salaries and per diems from such grants shall be in
addition to the limitation on permanent and temporary salaries and per diems
otherwise shown in this act. No agency shall request any state funds for
continuation or replacement of any such personnel or activities in future
budget requests. To the extent feasible, requests for increases in the
limitation on permanent and temporary salaries and per diems shall be addressed
to the Appropriations Committee of the Legislature when the Legislature is in
session.
(3) Expenditures for permanent and temporary salaries resulting from
awards made to employees under sections 81-1346 to 81-1354 shall be in addition
to the limitations on permanent and temporary salaries and per diems otherwise
shown in this act.
(4) The limitation on expenditures for permanent and temporary salaries
and per diems for FY2026-27 as enumerated in this act shall be the basis for
continuation funding for each fiscal year of the succeeding biennium.
(5) The limitation on expenditures for permanent and temporary salaries
and per diems for FY2025-26 shall be increased by certified encumbrance amounts
from FY2024-25 for permanent and temporary salaries and per diems. The
limitation on expenditures for permanent and temporary salaries and per diems
for FY2026-27 shall be increased by certified encumbrance amounts from
FY2025-26 for permanent and temporary salaries and per diems. Encumbered
amounts shall be calculated in accordance with section 81-138.01.
(6) The limitation on expenditures for permanent and temporary salaries
and per diems shall only apply to remuneration paid to state employees or per
diem payments made to members of state boards or commissions.
(7) The budget administrator of the budget division of the Department of
Administrative Services may administratively increase the limitation on
expenditures for permanent and temporary salaries and per diems upon receipt of
a request for such increase from the director of a state agency certifying the
actual amount of the payment to a former employee of such agency, or such
employee's beneficiary upon the death of the employee, of accumulated vacation
and sick leave pursuant to section 81-1325 and the rules and regulations of the
State Personnel System governing such payments.
Sec. 8. DRAWING AND PAYING WARRANTS.
The Director of Administrative Services shall draw warrants upon the
proper fund in the state treasury for an amount not to exceed the
appropriations set forth in this act upon presentation of proper documentation.
The State Treasurer shall pay the warrants out of the appropriate funds.
Sec. 9. AGENCY NO. 9 — SECRETARY OF STATE
Program No. 20 – Services and Administration
FY2025-26 FY2026-27
CASH FUND 70,000 173,333
PROGRAM TOTAL 70,000 173,333
Sec. 10. AGENCY NO. 9 — SECRETARY OF STATE
Program No. 86 – Records Management
FY2025-26 FY2026-27
GENERAL FUND 5,000 1,667
PROGRAM TOTAL 5,000 1,667
Sec. 11. AGENCY NO. 13 — STATE DEPARTMENT OF EDUCATION
Program No. 352 – Disability Determination
FY2025-26 FY2026-27
FEDERAL FUND est. 1,066 -0-
PROGRAM TOTAL 1,066 -0-
SALARY LIMIT 1,066 -0-
Sec. 12. AGENCY NO. 14 — PUBLIC SERVICE COMMISSION
Program No. 14 – Salaries of Public Service Commissioners
FY2025-26 FY2026-27
GENERAL FUND 5,200 -0-
PROGRAM TOTAL 5,200 -0-
Sec. 13. AGENCY NO. 16 — DEPARTMENT OF REVENUE
Program No. 108 – Homestead Exemption
FY2025-26 FY2026-27
GENERAL FUND 1,883,000 2,897,000
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PROGRAM TOTAL 1,883,000 2,897,000
There is included in the appropriation to this program for FY2025-26
$1,883,000 General Funds for state aid, which shall only be used for such
purpose. There is included in the appropriation to this program for FY2026-27
$2,897,000 General Funds for state aid, which shall only be used for such
purpose.
Sec. 14. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES
Program No. 344 - Children's Health Insurance
FY2025-26 FY2026-27
CASH FUND 36,000,000 36,000,000
PROGRAM TOTAL 36,000,000 36,000,000
There is included in the appropriation to this program for FY2025-26
$36,000,000 Cash Funds for state aid, which shall only be used for such
purpose. There is included in the appropriation to this program for FY2026-27
$36,000,000 Cash Funds for state aid, which shall only be used for such
purpose.
Sec. 15. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES
Program No. 365 - Mental Health Operations
FY2025-26 FY2026-27
GENERAL FUND 14,917,758 7,466,224
PROGRAM TOTAL 14,917,758 7,466,224
SALARY LIMIT 18,700,000 18,700,000
Sec. 16. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES
Program No. 571 – Community-Based Aging Services
FY2025-26 FY2026-27
CASH FUND 500,000 500,000
PROGRAM TOTAL 500,000 500,000
There is included in the appropriation to this program for FY2025-26
$500,000 Cash Funds from the Nebraska Health Care Cash Fund for state aid,
which shall only be used for such purpose. There is included in the
appropriation to this program for FY2026-27 $500,000 Cash Funds from the
Nebraska Health Care Cash Fund for state aid, which shall only be used for such
purpose.
Sec. 17. AGENCY NO. 33 — GAME AND PARKS COMMISSION
Program No. 330 - Habitat Development
FY2025-26 FY2026-27
CASH FUND 122,899 39,588
PROGRAM TOTAL 122,899 39,588
Sec. 18. AGENCY NO. 33 — GAME AND PARKS COMMISSION
Program No. 336 - Wildlife Conservation
FY2025-26 FY2026-27
CASH FUND 1,063,800 703,463
PROGRAM TOTAL 1,063,800 703,463
SALARY LIMIT 365,575 480,259
Sec. 19. AGENCY NO. 33 — GAME AND PARKS COMMISSION
Program No. 549 - Parks - Administration and Operation
FY2025-26 FY2026-27
CASH FUND 73,466 -0-
PROGRAM TOTAL 73,466 -0-
SALARY LIMIT 4,000 -0-
Sec. 20. AGENCY NO. 36 — STATE RACING AND GAMING COMMISSION
Program No. 74 - Enforcement of Standards - Horseracing
FY2025-26 FY2026-27
CASH FUND 350,000 350,000
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PROGRAM TOTAL 350,000 350,000
Sec. 21. AGENCY NO. 37 — NEBRASKA WORKERS' COMPENSATION COURT
Program No. 526 - Judges' Salaries
FY2025-26 FY2026-27
CASH FUND 1 -0-
PROGRAM TOTAL 1 -0-
SALARY LIMIT 1 -0-
Sec. 22. AGENCY NO. 37 — NEBRASKA WORKERS' COMPENSATION COURT
Program No. 530 - Court Administration
FY2025-26 FY2026-27
CASH FUND 675,000 -0-
PROGRAM TOTAL 675,000 -0-
Sec. 23. AGENCY NO. 47 — NEBRASKA EDUCATIONAL TELECOMMUNICATIONS
COMMISSION
Program No. 566 – Public Radio
FY2025-26 FY2026-27
CASH FUND -0- 60,000
PROGRAM TOTAL -0- 60,000
Sec. 24. AGENCY NO. 53 — REAL PROPERTY APPRAISER BOARD
Program No. 79 - Appraiser Licensing
FY2025-26 FY2026-27
CASH FUND 12,263 4,282
PROGRAM TOTAL 12,263 4,282
Sec. 25. AGENCY NO. 58 — BOARD OF ENGINEERS AND ARCHITECTS
Program No. 82 - Enforcement of Standards - Engineers and Architects
FY2025-26 FY2026-27
SALARY LIMIT 6,017 6,017
Sec. 26. AGENCY NO. 64 — NEBRASKA STATE PATROL
Program No. 325 - Operational Improvements
FY2025-26 FY2026-27
CASH FUND 68,187 68,187
PROGRAM TOTAL 68,187 68,187
SALARY LIMIT 57,896 57,856
Sec. 27. AGENCY NO. 65 — DEPARTMENT OF ADMINISTRATIVE SERVICES
Program No. 49 - Departmental Administration
FY2025-26 FY2026-27
REVOLVING FUND 560,000 -0-
PROGRAM TOTAL 560,000 -0-
Sec. 28. AGENCY NO. 65 — DEPARTMENT OF ADMINISTRATIVE SERVICES
Program No. 567 - Accounting Division
FY2025-26 FY2026-27
SALARY LIMIT -0- 536,125
Sec. 29. AGENCY NO. 76 — COMMISSION ON INDIAN AFFAIRS
Program No. 584 – Commission on Indian Affairs
FY2025-26 FY2026-27
GENERAL FUND 6,618 6,831
PROGRAM TOTAL 6,618 6,831
SALARY LIMIT 5,747 5,932
Sec. 30. AGENCY NO. 78 — NEBRASKA COMMISSION ON LAW ENFORCEMENT AND
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CRIMINAL JUSTICE
Program No. 153 - Juvenile Justice Services - Aid
FY2025-26 FY2026-27
GENERAL FUND 5,862,300 5,613,000
CASH FUND 500,000 -0-
PROGRAM TOTAL 6,362,300 5,613,000
The Department of Administrative Services shall monitor the appropriations
and expenditures for this program according to the following program
classifications:
No. 150 - Juvenile Services Act
No. 155 - County Juvenile Services Aid
The unexpended General Fund appropriation balance existing on June 30,
2025, is hereby reappropriated.
There is included in the appropriation to this program for FY2025-26
$5,862,300 General Funds and $500,000 Cash Funds for state aid, which shall
only be used for such purpose. There is included in the appropriation to this
program for FY2026-27 $5,613,000 General Funds and $-0- Cash Funds for state
aid, which shall only be used for such purpose.
Sec. 31. AGENCY NO. 78 — NEBRASKA COMMISSION ON LAW ENFORCEMENT AND
CRIMINAL JUSTICE
Program No. 199 - Nebraska Law Enforcement Training Center
FY2025-26 FY2026-27
GENERAL FUND 2,400,000 2,400,000
CASH FUND 100,000 100,000
PROGRAM TOTAL 2,500,000 2,500,000
SALARY LIMIT 250,000 300,000
Sec. 32. AGENCY NO. 78 — NEBRASKA COMMISSION ON LAW ENFORCEMENT AND
CRIMINAL JUSTICE
Program No. 206 - Violence Prevention - Aid
FY2025-26 FY2026-27
GENERAL FUND 69,657 660,817
CASH FUND 1,369,634 778,474
FEDERAL FUND est. 11,294,274 11,294,274
PROGRAM TOTAL 12,733,565 12,733,565
The Department of Administrative Services shall monitor the appropriations
and expenditures for this program according to the following program
classifications:
No. 201 - Victim-Witness Assistance
No. 202 - Crime Victims' Reparations
No. 204 - Office of Violence Prevention
The unexpended General Fund appropriation balance existing on June 30,
2025, is hereby reappropriated.
There is included in the appropriation to this program for FY2025-26
$69,657 General Funds, $1,369,634 Cash Funds, and $11,294,274 Federal Funds
estimate for state aid, which shall only be used for such purpose. There is
included in the appropriation to this program for FY2026-27 $660,817 General
Funds, $778,474 Cash Funds, and $11,294,274 Federal Funds estimate for state
aid, which shall only be used for such purpose.
Sec. 33. AGENCY NO. 83 — AID TO COMMUNITY COLLEGES
Program No. 152 - Community College Levy Reduction
FY2025-26 FY2026-27
CASH FUND est. 5,457,627 5,730,509
PROGRAM TOTAL 5,457,627 5,730,509
There is included in the appropriation to this program for FY2025-26
$5,457,627 Cash Funds estimate for state aid, which shall only be used for such
purpose. There is included in the appropriation to this program for FY2026-27
$5,730,509 Cash Funds estimate for state aid, which shall only be used for such
purpose.
Sec. 34. AGENCY NO. 87 — NEBRASKA ACCOUNTABILITY AND DISCLSOURE
COMMISSION
Program No. 94 – Nebraska Political Accountability
FY2025-26 FY2026-27
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CASH FUND 115,707 137,457
PROGRAM TOTAL 115,707 137,457
SALARY LIMIT -0- 25,000
Sec. 35. AGENCY NO. 91 — NEBRASKA TOURISM COMMISSION
Program No. 618 – Tourism Promotion
FY2025-26 FY2026-27
CASH FUND 325,000 -0-
PROGRAM TOTAL 325,000 -0-
There is included in the appropriation to this program for FY2025-26
$175,000 Cash Funds for state aid, which shall only be used for a marketing
grant related to international volleyball events at a city of the metropolitan
class.
There is included in the appropriation to this program for FY2025-26
$150,000 Cash Funds for state aid, which shall only be used for a tourism and
visitor promotion grant to an organization that provides tourism and visitor
promotion services in the state through exhibits and trails and that is located
along the Missouri River and within five miles of a city of the first class.
Sec. 36. AGENCY NO. 93 — TAX EQUALIZATION AND REVIEW COMMISSION
Program No. 115 – Operations
FY2025-26 FY2026-27
SALARY LIMIT 45,000 45,000
Sec. 37. AGENCY NO. 94 — COMMISSION ON PUBLIC ADVOCACY
Program No. 425 – Operations
FY2025-26 FY2026-27
CASH FUND 87,500 87,500
PROGRAM TOTAL 87,500 87,500
Sec. 38. Laws 2025, LB48A, section 1, is amended to read:
Section 1. There is hereby appropriated (1) $745,000 $1,000,000 from the
Medicaid Managed Care Excess Profit Fund for FY2025-26 and (2) $745,000
$1,000,000 from the Medicaid Managed Care Excess Profit Fund for FY2026-27 to
the Department of Health and Human Services, for Program 33, to aid in carrying
out the provisions of Legislative Bill 48, One Hundred Ninth Legislature, First
Session, 2025.
Total expenditures for permanent and temporary salaries and per diems from
funds appropriated in this section shall not exceed $60,000 for FY2025-26 or
$60,000 for FY2026-27.
Sec. 39. Laws 2025, LB177A, section 1, is amended to read:
Section 1. There is hereby appropriated (1) $-0- $233,030 from the General
Fund and $135,750 from the Nebraska State Patrol Cash Fund for FY2025-26 and
(2) $-0- from the General Fund and $-0- from the Nebraska State Patrol Cash
Fund for FY2026-27 to the Nebraska State Patrol, for Program 100, to aid in
carrying out the provisions of Legislative Bill 177, One Hundred Ninth
Legislature, First Session, 2025.
Total expenditures for permanent and temporary salaries and per diems from
funds appropriated in this section shall not exceed $179,591 for FY2025-26 or
$-0- for FY2026-27.
Sec. 40. Laws 2025, LB261, section 15, is amended to read:
Sec. 15. AGENCY NO. 3 — LEGISLATIVE COUNCIL
Program No. 122 - Legislative Services
FY2025-26 FY2026-27
GENERAL FUND 12,751,096 13,380,723
GENERAL FUND 12,022,197 12,243,797
CASH FUND 95,000 95,000
FEDERAL FUND est. 39,270 39,270
PROGRAM TOTAL 12,885,366 13,514,993
PROGRAM TOTAL 12,156,467 12,378,067
SALARY LIMIT 10,080,000 10,510,430
There is included in the appropriation to this program for FY2025-26
$75,000 Cash Funds and for FY2026-27 $75,000 Cash Funds from the Nebraska
Health Care Cash Fund for the purpose of ongoing health-related research and
public policy development by the Health and Human Services Committee of the
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Legislature. Such funds may be used for, but shall not be limited to, hiring
temporary legal research assistance, consulting and research contracts,
reimbursement for necessary and appropriate expenses incurred in connection
with such research and policy development, and actual and necessary travel
reimbursement for task forces and committees established to conduct health
policy work.
The unexpended General Fund appropriation balance existing on June 30,
2025, less $935,684, is hereby reappropriated.
Sec. 41. Laws 2025, LB261, section 16, is amended to read:
Sec. 16. AGENCY NO. 3 — LEGISLATIVE COUNCIL
Program No. 123 - Clerk of the Legislature
FY2025-26 FY2026-27
GENERAL FUND 6,922,788 7,757,316
GENERAL FUND 6,369,346 6,440,128
CASH FUND 150,200 150,000
PROGRAM TOTAL 7,072,988 7,907,316
PROGRAM TOTAL 6,519,546 6,590,128
SALARY LIMIT 5,396,132 5,665,061
SALARY LIMIT 5,396,132 5,590,061
The unexpended General Fund appropriation balance existing on June 30,
2025, is hereby reappropriated.
Sec. 42. Laws 2025, LB261, section 17, is amended to read:
Sec. 17. AGENCY NO. 3 — LEGISLATIVE COUNCIL
Program No. 126 - Legislative Research
FY2025-26 FY2026-27
GENERAL FUND 1,048,513 1,102,204
GENERAL FUND 924,004 924,004
PROGRAM TOTAL 1,048,513 1,102,204
PROGRAM TOTAL 924,004 924,004
SALARY LIMIT 845,222 879,272
The unexpended General Fund appropriation balance existing on June 30,
2025, is hereby reappropriated.
Sec. 43. Laws 2025, LB261, section 18, is amended to read:
Sec. 18. AGENCY NO. 3 — LEGISLATIVE COUNCIL
Program No. 127 - Revisor of Statutes
FY2025-26 FY2026-27
GENERAL FUND 2,408,228 2,540,905
GENERAL FUND 1,885,954 1,885,954
CASH FUND 125,000 125,000
PROGRAM TOTAL 2,533,228 2,665,905
PROGRAM TOTAL 2,010,954 2,010,954
SALARY LIMIT 1,742,484 1,812,769
The unexpended General Fund appropriation balance existing on June 30,
2025, is hereby reappropriated.
Sec. 44. Laws 2025, LB261, section 19, is amended to read:
Sec. 19. AGENCY NO. 3 — LEGISLATIVE COUNCIL
Program No. 129 - Legislative Oversight Audit
FY2025-26 FY2026-27
GENERAL FUND 1,668,074 1,865,477
GENERAL FUND 882,654 882,654
PROGRAM TOTAL 1,668,074 1,865,477
PROGRAM TOTAL 882,654 882,654
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SALARY LIMIT 1,388,995 1,446,362
SALARY LIMIT 798,495 830,662
The unexpended General Fund appropriation balance existing on June 30,
2025, is hereby reappropriated.
Sec. 45. Laws 2025, LB261, section 20, is amended to read:
Sec. 20. AGENCY NO. 3 — LEGISLATIVE COUNCIL
Program No. 501 - Intergovernmental Cooperation
FY2025-26 FY2026-27
GENERAL FUND 551,396 340,202
GENERAL FUND 604,814 604,814
PROGRAM TOTAL 551,396 340,202
PROGRAM TOTAL 604,814 604,814
SALARY LIMIT -0- -0-
The unexpended General Fund appropriation balance existing on June 30,
2025, less $193,904, is hereby reappropriated.
Sec. 46. Laws 2025, LB261, section 22, is amended to read:
Sec. 22. AGENCY NO. 3 — LEGISLATIVE COUNCIL
Program No. 638 - Fiscal and Program Analysis
FY2025-26 FY2026-27
GENERAL FUND 1,944,496 2,038,987
GENERAL FUND 1,985,573 1,897,991
PROGRAM TOTAL 1,944,496 2,038,987
PROGRAM TOTAL 1,985,573 1,897,991
SALARY LIMIT 1,753,974 1,736,546
The unexpended General Fund appropriation balance existing on June 30,
2025, is hereby reappropriated.
Sec. 47. Laws 2025, LB261, section 23, is amended to read:
Sec. 23. AGENCY NO. 5 — SUPREME COURT
Program No. 52 - Operations
FY2025-26 FY2026-27
GENERAL FUND 48,909,320 50,509,807
GENERAL FUND 48,948,491 50,516,419
CASH FUND est. 3,443,062 3,474,163
CASH FUND est. 3,443,062 3,474,163
FEDERAL FUND est. 563,646 579,191
PROGRAM TOTAL 52,916,028 54,563,161
PROGRAM TOTAL 52,955,199 54,569,773
SALARY LIMIT 37,360,648 38,530,572
The Department of Administrative Services shall monitor the appropriations
and expenditures for this program according to the following program
classifications:
No. 34 - Court Administration
No. 40 - State Law Library
No. 396 - County Court System
No. 399 - District Court Reporters
No. 405 - Court of Appeals
The unexpended General Fund appropriation balance existing on June 30,
2025, is hereby reappropriated.
The budget division of the Department of Administrative Services shall
administratively transfer General Fund appropriations or Salary Limits or both
among Program Nos. 52, 67, 420, 434, 435, and 437 within Agency 5, upon written
certification by the State Court Administrator that the Supreme Court has
determined that such transfer is necessary for the efficient functioning of
statewide court operations and the proper administration of justice.
There is included in the appropriation to this program for FY2025-26
$270,000 General Funds and $270,000 Cash Funds for state aid, which shall only
be used for such purpose. There is included in the appropriation to this
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program for FY2026-27 $270,000 General Funds and $270,000 Cash Funds for state
aid, which shall only be used for such purpose.
There is included in the appropriation to this program for FY2025-26
$500,000 Cash Funds for parenting plan mediation for indigent and lower-income
persons involved in Parenting Act cases, as state aid, which shall only be used
for such purpose. There is included in the appropriation to this program for
FY2026-27 $500,000 Cash Funds for parenting plan mediation for indigent and
lower-income persons involved in Parenting Act cases, as state aid, which shall
only be used for such purpose.
There is included in the appropriation to this program for FY2025-26
$550,000 General Funds and for FY2026-27 $550,000 General Funds to increase the
payments for interpreter services for deaf and hard of hearing persons and for
persons unable to communicate the English language, which shall only be used
for such purpose.
Cash Fund expenditures for this program shall not be limited to the
amounts shown.
Sec. 48. Laws 2025, LB261, section 24, is amended to read:
Sec. 24. AGENCY NO. 5 — SUPREME COURT
Program No. 67 - Probation Services
FY2025-26 FY2026-27
GENERAL FUND 36,124,649 37,440,985
GENERAL FUND 36,169,481 37,441,498
CASH FUND est. 1,525,608 1,525,608
FEDERAL FUND est. 259,840 266,800
PROGRAM TOTAL 37,910,097 39,233,393
PROGRAM TOTAL 37,954,929 39,233,906
SALARY LIMIT 27,801,958 28,807,185
The Department of Administrative Services shall monitor the appropriations
and expenditures for this program according to the following program
classifications:
No. 397 - Statewide Probation
No. 398 - Intensive Supervision Probation
There is included in the appropriation to this program for FY2025-26
$50,000 General Funds and for FY2026-27 $50,000 General Funds to increase the
payments for interpreter services for deaf and hard of hearing persons and for
persons unable to communicate the English language, which shall only be used
for such purpose.
Cash Fund expenditures for this program shall not be limited to the
amounts shown.
The unexpended General Fund appropriation balance existing on June 30,
2025, is hereby reappropriated.
Sec. 49. Laws 2025, LB261, section 26, is amended to read:
Sec. 26. AGENCY NO. 5 — SUPREME COURT
Program No. 420 - State Specialized Court Operations
FY2025-26 FY2026-27
GENERAL FUND 8,594,532 8,867,094
GENERAL FUND 8,596,971 8,867,096
CASH FUND est. -0- 1,500,000
PROGRAM TOTAL 8,594,532 10,367,094
PROGRAM TOTAL 8,596,971 8,867,096
SALARY LIMIT 4,930,714 5,084,959
The unexpended General Fund appropriation balance existing on June 30,
2025, is hereby reappropriated.
Cash Fund expenditures for this program shall not be limited to the
amounts shown.
The supervision and management of the State Specialized Courts shall be
under the direct jurisdiction of the Supreme Court and the State Court
Administrator.
Sec. 50. Laws 2025, LB261, section 27, is amended to read:
Sec. 27. AGENCY NO. 5 — SUPREME COURT
Program No. 434 - Office of Public Guardian
FY2025-26 FY2026-27
GENERAL FUND 3,015,352 3,134,590
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GENERAL FUND 3,018,237 3,134,960
CASH FUND est. 36,000 36,000
PROGRAM TOTAL 3,051,352 3,170,590
PROGRAM TOTAL 3,054,237 3,170,960
SALARY LIMIT 2,523,385 2,591,817
Cash Fund expenditures for this program shall not be limited to the
amounts shown.
The unexpended General Fund appropriation balance existing on June 30,
2025, is hereby reappropriated.
Sec. 51. Laws 2025, LB261, section 28, is amended to read:
Sec. 28. AGENCY NO. 5 — SUPREME COURT
Program No. 435 - Probation Community Corrections
FY2025-26 FY2026-27
GENERAL FUND 28,269,731 28,985,200
GENERAL FUND 34,774,706 35,486,340
CASH FUND est. 13,125,800 11,625,800
CASH FUND est. 6,625,800 6,625,800
PROGRAM TOTAL 41,395,531 40,611,000
PROGRAM TOTAL 41,400,506 42,112,140
SALARY LIMIT 14,910,259 15,236,134
The unexpended General Fund appropriation balance existing on June 30,
2025, is hereby reappropriated.
Cash Fund expenditures for this program shall not be limited to the
amounts shown.
It is the intent of the Legislature to increase the General Fund
appropriation to this program in future years if the funds in the Nebraska
Opioid Recovery Trust Fund are insufficient or no longer transferred from the
Nebraska Opioid Recovery Trust Fund to the Probation Program Cash Fund for the
purposes of problem solving courts.
Sec. 52. Laws 2025, LB261, section 29, is amended to read:
Sec. 29. AGENCY NO. 5 — SUPREME COURT
Program No. 437 - Juvenile Justice
FY2025-26 FY2026-27
GENERAL FUND 72,215,712 73,200,617
GENERAL FUND 72,225,618 73,200,923
CASH FUND est. 25,000 25,000
FEDERAL FUND est. 148,500 148,500
PROGRAM TOTAL 72,389,212 73,374,117
PROGRAM TOTAL 72,399,118 73,374,423
SALARY LIMIT 18,063,140 18,622,614
The unexpended General Fund appropriation balance existing on June 30,
2025, is hereby reappropriated.
There is included in the appropriation to this program $30,000 from the
General Fund for FY2025-26 for the purpose of contracting for services with an
organization with the primary goal of ensuring sustainability in juvenile
justice reform. Such contract shall be used to explore making probation, the
district and state court systems, law enforcement, county attorneys, public
defenders, and school districts more effective partners in juvenile justice
reform. Any required funding greater than the amount provided in the contract
shall be acquired from other sources prior to entering into a contract for
services with the organization. The contract shall include requirements that
the organization work with a county having a population of one hundred fifty
thousand or more inhabitants willing to lease or grant county-owned property
for the purpose of creating a facility to address juvenile justice and
behavioral health issues and prioritize the development of a sustainable
revenue model for such facility.
Cash Fund expenditures for this program shall not be limited to the
amounts shown.
Sec. 53. Laws 2025, LB261, section 31, is amended to read:
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Sec. 31. AGENCY NO. 7 — GOVERNOR
Program No. 17 - Governor Operations
FY2025-26 FY2026-27
GENERAL FUND 2,060,029 2,060,029
PROGRAM TOTAL 2,060,029 2,060,029
SALARY LIMIT 1,680,069 1,732,954
The Department of Administrative Services shall monitor the appropriations
and expenditures for this agency for FY2025-26 and FY2026-27 according to the
following program classifications:
No. 18 - Governor's Policy Research Office
No. 21 - Office of the Governor
The unexpended General Fund appropriation balance existing on June 30,
2025, less $250,000, is hereby reappropriated.
Sec. 54. Laws 2025, LB261, section 39, is amended to read:
Sec. 39. AGENCY NO. 11 — ATTORNEY GENERAL
Program No. 496 - Interstate Water Litigation
FY2025-26 FY2026-27
GENERAL FUND 300,000 -0-
GENERAL FUND 300,000 300,000
CASH FUND 200,000 500,000
CASH FUND 200,000 200,000
PROGRAM TOTAL 500,000 500,000
The unexpended General Fund appropriation balance existing on June 30,
2025, is hereby reappropriated.
The unexpended Cash Fund appropriation balance existing on June 30, 2025,
is hereby reappropriated.
The salary limit for this program shall be limited to the amount of the
reappropriation.
Sec. 55. Laws 2025, LB261, section 51, is amended to read:
Sec. 51. AGENCY NO. 13 — STATE DEPARTMENT OF EDUCATION
Program No. 25 - Education, Administration, and Support
FY2025-26 FY2026-27
GENERAL FUND 29,536,155 29,731,223
GENERAL FUND 29,391,615 29,920,599
CASH FUND 4,321,917 4,102,508
CASH FUND 4,281,052 4,090,328
FEDERAL FUND est. 45,616,194 45,902,543
FEDERAL FUND est. 44,964,832 45,673,982
REVOLVING FUND 2,137,568 2,168,734
PROGRAM TOTAL 81,611,834 81,905,008
PROGRAM TOTAL 80,775,067 81,853,643
SALARY LIMIT 22,823,428 23,426,743
SALARY LIMIT 22,710,585 23,426,743
The Department of Administrative Services shall monitor the appropriations
and expenditures for this program according to the following program
classifications:
No. 25 - Commissioner's Office
No. 403 - General Counsel and Legal Services
No. 440 - Human Resources
No. 441 - Teaching, Learning, and Assessment
No. 442 - Public Information and Communications
No. 443 - Technology Services
No. 444 - Early Childhood
No. 445 - Data Management and Application Development
No. 446 - Career and Adult Education
No. 447 - Accreditation, Certification, and Approval
No. 448 - Special Education
No. 449 - ESEA Programs
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No. 450 - Student Support and Services
No. 451 - Finance and Administrative Services
No. 452 - Budget and Grants Management
No. 453 - Information Systems and Services
No. 454 - School and District Support
There is included in the appropriation to this program for FY2025-26
$5,000,000 General Funds for state aid, which shall only be used for such
purpose. There is included in the appropriation to this program for FY2026-27
$5,000,000 General Funds for state aid, which shall only be used for such
purpose.
There is included in the amount shown as aid for this program $5,000,000
General Funds for FY2025-26 and $5,000,000 General Funds for FY2026-27 for
student loan forgiveness.
There is included in the appropriation to this program for FY2025-26
$7,149,939 General Funds for statewide assessment and reporting, which shall
only be used for such purpose. There is included in the appropriation to this
program for FY2026-27 $7,149,939 General Funds for statewide assessment and
reporting, which shall only be used for such purpose.
There is included in the appropriation to this program for FY2025-26
$10,000 General Funds and for FY2026-27 $10,000 General Funds for the
Educational Opportunity for Military Children Program.
There is included in the appropriation to this program for FY2025-26
$300,000 General Funds for the Nebraska Technology Initiative, which shall only
be used for such purpose. There is included in the appropriation to this
program for FY2026-27 $300,000 General Funds for the Nebraska Technology
Initiative, which shall only be used for such purpose.
There is included in the appropriation to this program for FY2025-26
$306,960 Cash Funds to be used for administrative purposes related to the state
aid for career and technical education. There is included in the appropriation
to this program for FY2026-27 $306,960 Cash Funds to be used for administrative
purposes related to the state aid for career and technical education.
There is included in the appropriation to this program for FY2025-26
$50,000 Cash Funds to be used for administrative purposes related to the
additional state aid for career education student organizations. There is
included in the appropriation to this program for FY2026-27 $50,000 Cash Funds
to be used for administrative purposes related to the additional state aid for
career education student organizations.
Sec. 56. Laws 2025, LB261, section 52, is amended to read:
Sec. 52. AGENCY NO. 13 — STATE DEPARTMENT OF EDUCATION
Program No. 158 - Education Aid
FY2025-26 FY2026-27
GENERAL FUND 1,301,936,022 1,261,141,230
GENERAL FUND 1,303,294,141 1,291,572,774
CASH FUND 425,994,794 424,689,148
CASH FUND 423,994,794 442,512,508
FEDERAL FUND est. 364,373,542 363,873,542
FEDERAL FUND est. 363,873,542 363,873,542
PROGRAM TOTAL 2,092,304,358 2,049,703,920
PROGRAM TOTAL 2,091,162,477 2,097,958,824
There is included in the appropriation to this program for FY2025-26
$1,301,936,022 $1,303,294,141 General Funds, $425,994,794 $423,994,794 Cash
Funds, and $364,373,542 $363,873,542 Federal Funds estimate for state aid,
which shall only be used for such purpose. There is included in the
appropriation to this program for FY2026-27 $1,261,141,230 $1,291,572,774
General Funds, $424,689,148 $442,512,508 Cash Funds, and $363,873,542 Federal
Funds estimate for state aid, which shall only be used for such purpose.
There is included in the amount shown for FY2025-26 $1,035,595,185
$1,036,453,304 General Funds which are hereby appropriated to provide state aid
to public school districts pursuant to the Tax Equity and Educational
Opportunities Support Act. There is included in the amount shown for FY2026-27
$994,035,905 $1,024,467,449 General Funds which are hereby appropriated to
provide state aid to public school districts pursuant to the Tax Equity and
Educational Opportunities Support Act.
There is included in the amount shown for FY2025-26 $112,977,519 Cash
Funds which are hereby appropriated to provide twenty-four percent of
foundation aid to public school districts pursuant to the Tax Equity and
Educational Opportunities Support Act. There is included in the amount shown
for FY2026-27 $112,196,843 $113,571,200 Cash Funds which are hereby
appropriated to provide twenty-four percent of foundation aid to public school
districts pursuant to the Tax Equity and Educational Opportunities Support Act.
There is included in the amount shown for this program $235,724,424
General Funds and $291,390,830 Cash Funds provided as state aid for FY2025-26
for special education reimbursement. There is included in the amount shown for
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this program $235,724,424 General Funds and $291,390,830 $309,839,863 Cash
Funds provided as state aid for FY2026-27 for special education reimbursement.
There is included in the amount shown for this program $1,465,500 General
Funds provided as state aid for FY2025-26 and $1,465,500 General Funds provided
as state aid for FY2026-27 to carry out the provisions of subsection (2) of
section 79-734.
There is included in the amount shown for this program $9,632,419 General
Funds provided as state aid for FY2025-26 and $9,896,907 General Funds provided
as state aid for FY2026-27 for core services for educational service units.
There is included in the amount shown for this program $3,170,927 General
Funds provided as state aid for FY2025-26 and $3,170,927 General Funds provided
as state aid for FY2026-27 for technology infrastructure for educational
service units.
There is included in the amount shown for this program $281,654 General
Funds provided as state aid for FY2025-26 and $281,654 General Funds provided
as state aid for FY2026-27 for distance education aid to educational service
units.
There is included in the amount shown for this program $1,851,467 Cash
Funds provided as state aid for FY2025-26 and $1,851,467 Cash Funds provided as
state aid for FY2026-27 for educational service units to provide regional
coaches and job-embedded training relating to evidence-based reading
instruction.
There is included in the amount shown for this program $117,898 $617,898
General Funds and $500,000 Federal Funds provided as state aid for FY2025-26
and $617,898 General Funds provided as state aid for FY2026-27 for the school
breakfast program.
There is included in the amount shown for this program $392,032 General
Funds provided as state aid for FY2025-26 and $392,032 General Funds provided
as state aid for FY2026-27 for the school lunch program.
There is included in the amount shown for this program $90,000 General
Funds provided as state aid for FY2025-26 and $90,000 General Funds provided as
state aid for FY2026-27 for the Summer Food Service Program.
There is included in the amount shown for this program $214,664 General
Funds provided as state aid for FY2025-26 and $214,664 General Funds provided
as state aid for FY2026-27 for adult basic education programs.
There is included in the amount shown for this program $750,000 General
Funds provided as state aid for FY2025-26 and $750,000 General Funds provided
as state aid for FY2026-27 for aid to institutions offering high school
equivalency programs.
There is included in the amount shown for this program $3,619,357 General
Funds provided as state aid for FY2025-26 and $3,619,357 General Funds provided
as state aid for FY2026-27 for early childhood education projects.
There is included in the amount shown for this program $7,500,000 General
Funds and $2,000,000 Cash Funds provided as state aid for FY2025-26 and
$7,500,000 General Funds and $2,000,000 Cash Funds provided as state aid for
FY2026-27 for the Early Childhood Education Grant Program for at-risk children
from birth to age three. It is the intent of the Legislature that a maximum of
five percent of General Funds appropriated each fiscal year for the Early
Childhood Education Grant Program for at-risk children from birth to age three
may be used for evaluation and technical assistance.
There is included in the amount shown for this program $100,000 General
Funds provided as state aid for FY2025-26 and $100,000 General Funds provided
as state aid for FY2026-27 for scholarships for early childhood education
providers.
There is included in the amount shown for this program $69,000 General
Funds provided as state aid for FY2025-26 and $69,000 General Funds provided as
state aid for FY2026-27 for incentive bonuses for providers of child care and
early childhood education programs.
There is included in the amount shown for this program $400,000 General
Funds provided as state aid for FY2025-26 and $400,000 General Funds provided
as state aid for FY2026-27 for the Nurturing Healthy Behaviors program.
There is included in the amount shown for this program $470,000 General
Funds provided as state aid for FY2025-26 and $470,000 General Funds provided
as state aid for FY2026-27 for learning community aid.
There is included in the amount shown for this program $2,342,962 General
Funds provided as state aid for FY2025-26 and $2,342,962 General Funds provided
as state aid for FY2026-27 for programs for learners with high ability.
There is included in the amount shown for this program for FY2025-26
$4,809,040 Cash Funds provided as state aid for career and technical education,
to be distributed between secondary and postsecondary schools according to the
formula used for federal Perkins funds as such formula existed on January 1,
2025. Each school district shall receive no less than $7,500. There is included
in the amount shown for this program for FY2026-27 $4,809,040 Cash Funds
provided as state aid for career and technical education, to be distributed
between secondary and postsecondary schools according to the formula used for
federal Perkins funds as such formula existed on January 1, 2025. Each school
district shall receive no less than $7,500.
There is included in the amount shown for this program for FY2025-26
$150,000 Cash Funds provided as state aid, to be evenly distributed between the
career education student organizations. There is included in the amount shown
for this program for FY2026-27 $150,000 Cash Funds provided as state aid, to be
evenly distributed between the career education student organizations.
There is included in the amount shown for this program $1,000,000 Cash
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Funds provided as state aid for FY2025-26 and $1,000,000 Cash Funds provided as
state aid for FY2026-27 for the Nebraska Teacher Apprenticeship Program.
There is included in the amount shown for this program $2,500,000 Cash
Funds provided as state aid for FY2025-26 and $2,500,000 Cash Funds provided as
state aid for FY2026-27 for the Extraordinary Increase in Special Education
Expenditures Act.
There is included in the amount shown for this program $5,000,000 Cash
Funds provided as state aid for FY2025-26 and $5,000,000 Cash Funds provided as
state aid for FY2026-27 for the Nebraska Teacher Recruitment and Retention Act.
Sec. 57. Laws 2025, LB261, section 54, is amended to read:
Sec. 54. AGENCY NO. 13 — STATE DEPARTMENT OF EDUCATION
Program No. 351 - Vocational Rehabilitation
FY2025-26 FY2026-27
GENERAL FUND 6,803,212 6,823,963
GENERAL FUND 6,561,850 6,724,525
CASH FUND 553,211 568,354
CASH FUND 557,883 571,719
FEDERAL FUND est. 31,507,682 31,810,305
FEDERAL FUND est. 30,807,902 31,596,542
PROGRAM TOTAL 38,864,105 39,202,622
PROGRAM TOTAL 37,927,635 38,892,786
SALARY LIMIT 15,757,152 16,203,613
SALARY LIMIT 15,709,139 16,203,613
There is included in the appropriation to this program for FY2025-26
$49,289 General Funds and $8,560,706 Federal Funds estimate for state aid,
which shall only be used for such purpose. There is included in the
appropriation to this program for FY2026-27 $49,289 General Funds and
$8,560,706 Federal Funds estimate for state aid, which shall only be used for
such purpose.
It is the intent of the Legislature that the Division of Rehabilitation
Services of the State Department of Education and the Division of Developmental
Disabilities of the Department of Health and Human Services work
collaboratively to focus on employment for individuals with disabilities and to
maximize federal matching funds in compliance with the federal Workforce
Innovation and Opportunity Act and the federal Home and Community-Based
Services Final Rule.
There is included in the appropriation to this program for FY2026-27
$500,000 General Funds to be used for a multi-trade preapprenticeship pilot
program serving young adults and preparing them for registered apprenticeships
and entry-level construction employment within a city of the metropolitan
class.
Sec. 58. Laws 2025, LB261, section 67, is amended to read:
Sec. 67. AGENCY NO. 14 — PUBLIC SERVICE COMMISSION
Program No. 793 - Broadband Bridge
FY2025-26 FY2026-27
GENERAL FUND 323,895 161,948
PROGRAM TOTAL 323,895 161,948
SALARY LIMIT 213,204 106,602
The unexpended General Fund appropriation balance existing on June 30,
2025, less $5,700,000 $1,800,000, is hereby reappropriated.
Sec. 59. Laws 2025, LB261, section 69, is amended to read:
Sec. 69. AGENCY NO. 16 — DEPARTMENT OF REVENUE
Program No. 102 - Revenue Administration
FY2025-26 FY2026-27
GENERAL FUND 17,399,357 2,467,209
GENERAL FUND 30,877,988 31,484,996
CASH FUND 14,453,216 29,946,547
CASH FUND 2,953,216 3,061,547
PROGRAM TOTAL 31,852,573 32,413,756
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PROGRAM TOTAL 33,831,204 34,546,543
SALARY LIMIT 19,868,885 20,278,967
SALARY LIMIT 20,928,517 21,590,310
There is included in the appropriation to this program for FY2025-26
$336,404 Cash Funds for staff necessary to audit and enforce provisions of the
tobacco Master Settlement Agreement from the Nebraska Health Care Cash Fund.
There is included in the appropriation to this program for FY2026-27 $336,404
Cash Funds for staff necessary to audit and enforce provisions of the tobacco
Master Settlement Agreement from the Nebraska Health Care Cash Fund.
Sec. 60. Laws 2025, LB261, section 71, is amended to read:
Sec. 71. AGENCY NO. 16 — DEPARTMENT OF REVENUE
Program No. 111 - Motor Fuels
FY2025-26 FY2026-27
CASH FUND 1,730,283 1,749,777
CASH FUND 1,798,432 1,843,368
PROGRAM TOTAL 1,730,283 1,749,777
PROGRAM TOTAL 1,798,432 1,843,368
SALARY LIMIT 1,250,388 1,258,792
SALARY LIMIT 1,301,570 1,329,082
Sec. 61. Laws 2025, LB261, section 72, is amended to read:
Sec. 72. AGENCY NO. 16 — DEPARTMENT OF REVENUE
Program No. 112 - Property Assessment
FY2025-26 FY2026-27
GENERAL FUND 2,363,065 2,410,387
GENERAL FUND 2,055,273 2,127,199
CASH FUND 787,265 801,196
PROGRAM TOTAL 3,150,330 3,211,583
PROGRAM TOTAL 2,842,538 2,928,395
SALARY LIMIT 2,013,393 2,045,904
SALARY LIMIT 2,065,163 2,117,002
Sec. 62. Laws 2025, LB261, section 73, is amended to read:
Sec. 73. AGENCY NO. 16 — DEPARTMENT OF REVENUE
Program No. 121 - School Property Tax Credit
FY2025-26 FY2026-27
CASH FUND est. 798,000,000 808,000,000
CASH FUND 780,000,000 808,000,000
PROGRAM TOTAL 798,000,000 808,000,000
PROGRAM TOTAL 780,000,000 808,000,000
Cash Fund expenditures shall not be limited to the amount shown.
There is included in the appropriation to this program for FY2025-26
$798,000,000 $780,000,000 Cash Funds estimate for state aid, which shall only
be used for such purpose. There is included in the appropriation to this
program for FY2026-27 $808,000,000 Cash Funds estimate for state aid, which
shall only be used for such purpose.
Sec. 63. Laws 2025, LB261, section 74, is amended to read:
Sec. 74. AGENCY NO. 16 — DEPARTMENT OF REVENUE
Program No. 132 - Property Tax Credit Program
FY2025-26 FY2026-27
CASH FUND est. 467,700,000 490,000,000
CASH FUND 464,000,000 490,000,000
PROGRAM TOTAL 467,700,000 490,000,000
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PROGRAM TOTAL 464,000,000 490,000,000
Cash Fund expenditures shall not be limited to the amount shown.
There is included in the appropriation to this program for FY2025-26
$467,700,000 $464,000,000 Cash Funds estimate for state aid, which shall only
be used for such purpose. There is included in the appropriation to this
program for FY2026-27 $490,000,000 Cash Funds estimate for state aid, which
shall only be used for such purpose.
Sec. 64. Laws 2025, LB261, section 77, is amended to read:
Sec. 77. AGENCY NO. 16 — DEPARTMENT OF REVENUE
Program No. 165 - Charitable Gaming
FY2025-26 FY2026-27
GENERAL FUND -0- -0-
GENERAL FUND 141,870 -0-
CASH FUND 5,557,065 5,828,227
CASH FUND 2,815,195 3,028,227
PROGRAM TOTAL 5,557,065 5,828,227
PROGRAM TOTAL 2,957,065 3,028,227
SALARY LIMIT 1,888,330 1,924,671
There is included in the appropriation to this program for FY2025-26
$1,900,000 Cash Funds for state aid, which shall only be used for such purpose.
There is included in the appropriation to this program for FY2026-27 $2,100,000
Cash Funds for state aid, which shall only be used for such purpose.
Sec. 65. Laws 2025, LB261, section 78, is amended to read:
Sec. 78. AGENCY NO. 18 — DEPARTMENT OF AGRICULTURE
Program No. 78 - Department of Agriculture
FY2025-26 FY2026-27
GENERAL FUND 6,350,625 5,412,255
GENERAL FUND 6,612,621 6,612,621
CASH FUND 10,404,992 11,434,871
CASH FUND 10,404,992 10,856,871
FEDERAL FUND est. 4,648,359 4,711,663
REVOLVING FUND 447,306 454,347
PROGRAM TOTAL 21,851,282 22,013,136
PROGRAM TOTAL 22,113,278 22,635,502
SALARY LIMIT 9,228,442 9,521,446
SALARY LIMIT 9,432,803 9,754,862
The Department of Administrative Services shall monitor the appropriations
and expenditures for this program according to the following program
classifications:
No. 27 - Shared Services
No. 57 - Food Safety and Consumer Protection
No. 63 - Animal and Plant Health Protection
No. 564 - Ag Promotion and Development
There is included in the appropriation to this program for FY2025-26
$653,000 General Funds and $420,000 Federal Funds estimate for state aid, which
shall only be used for such purpose. There is included in the appropriation to
this program for FY2026-27 $300,000 $653,000 General Funds and $420,000 Federal
Funds estimate for state aid, which shall only be used for such purpose.
There is included in the amount shown as aid for this program $300,000
General Funds for FY2025-26 and $300,000 General Funds for FY2026-27, for
purposes of purchasing assistive technology and equipment for farmers and
ranchers pursuant to the Nebraska AgrAbility program which does not otherwise
qualify for funding by the United States Department of Agriculture.
Sec. 66. Laws 2025, LB261, section 81, is amended to read:
Sec. 81. AGENCY NO. 21 — STATE FIRE MARSHAL
Program No. 193 - Public Protection
FY2025-26 FY2026-27
GENERAL FUND 3,603,490 3,129,355
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GENERAL FUND 4,009,665 3,472,106
CASH FUND 5,095,668 5,880,040
FEDERAL FUND est. 654,936 637,740
FEDERAL FUND est. 546,761 560,989
PROGRAM TOTAL 9,354,094 9,647,135
PROGRAM TOTAL 9,652,094 9,913,135
SALARY LIMIT 4,734,090 4,885,749
SALARY LIMIT 4,882,448 5,036,732
The Department of Administrative Services shall monitor the appropriations
and expenditures for this program according to the following program
classifications:
No. 225 - General Operations
No. 226 - Pipeline Safety
No. 227 - Underground Storage Tanks
No. 229 - Cigarette Ignition Propensity Testing
No. 230 - Safety Inspection Program
There is included in the appropriation to this program for FY2025-26
$55,000 Federal Funds estimate for state aid, which shall only be used for such
purpose. There is included in the appropriation to this program for FY2026-27
$55,000 Federal Funds estimate for state aid, which shall only be used for such
purpose. If federal restrictions prevent using these Federal Funds for state
aid, the State Fire Marshal may reallocate available funds in the Underground
Storage Tank Fund to provide state aid payments to the affected political
subdivisions.
There is included in the appropriation to this program for FY2025-26
$20,000 Cash Funds for fireworks testing, which shall only be used for such
purpose. There is included in the appropriation to this program for FY2026-27
$20,000 Cash Funds for fireworks testing, which shall only be used for such
purpose.
Sec. 67. Laws 2025, LB261, section 82, is amended to read:
Sec. 82. AGENCY NO. 21 — STATE FIRE MARSHAL
Program No. 340 - Training Division
FY2025-26 FY2026-27
GENERAL FUND 975,757 987,482
GENERAL FUND 1,079,729 1,091,454
CASH FUND 1,305,928 1,318,887
CASH FUND 1,215,928 1,228,887
FEDERAL FUND est. 157,466 157,466
PROGRAM TOTAL 2,439,151 2,463,835
PROGRAM TOTAL 2,453,123 2,477,807
SALARY LIMIT 672,889 678,709
There is included in the appropriation to this program for FY2025-26
$1,125,000 Cash Funds from the Training Division Cash Fund to connect first
responders to behavioral health services, supports, and training and for a
statewide wellness learning plan that includes anonymous assessments,
education, and awareness to promote resiliency development. There is included
in the appropriation to this program for FY2026-27 $1,125,000 Cash Funds from
the Training Division Cash Fund to connect first responders to behavioral
health services, supports, and training and for a statewide wellness learning
plan that includes anonymous assessments, education, and awareness to promote
resiliency development.
Sec. 68. Laws 2025, LB261, section 87, is amended to read:
Sec. 87. AGENCY NO. 23 — DEPARTMENT OF LABOR
Program No. 31 - Division of Employment
FY2025-26 FY2026-27
CASH FUND 13,082,081 13,104,750
FEDERAL FUND est. 48,800,427 44,930,635
FEDERAL FUND est. 48,800,427 49,608,896
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PROGRAM TOTAL 61,882,508 58,035,385
PROGRAM TOTAL 61,882,508 62,713,646
SALARY LIMIT 23,368,597 23,873,143
There is included in the appropriation to this program for FY2025-26
$9,883,387 Cash Funds for state aid for workforce development, which shall only
be used for such purpose. There is included in the appropriation to this
program for FY2026-27 $9,880,259 Cash Funds for state aid for workforce
development, which shall only be used for such purpose.
There is included in the appropriation to this program for FY2025-26
$116,613 Cash Funds and for FY2026-27 $119,741 Cash Funds for the
administration of the workforce development program.
There is included in the appropriation to this program for FY2025-26
$1,600,000 Cash Funds for state aid, which shall only be used for such purpose.
There is included in the appropriation to this program for FY2026-27 $1,600,000
Cash Funds for state aid, which shall only be used for such purpose.
There is included in the appropriation to this program for FY2025-26
$7,904,743 Federal Funds estimate for state aid, which shall only be used for
such purpose. There is included in the appropriation to this program for
FY2026-27 $7,904,743 Federal Funds estimate for state aid, which shall only be
used for such purpose.
There is included in the appropriation to this program Federal Funds made
available to the state under section 903(d) and 903(f) of the federal Social
Security Act, as amended, in the amount of $2,500,000 in FY2025-26 and
$2,500,000 in FY2026-27, or so much thereof as may be necessary, to be used for
the administration of the Employment Security Law and public employment
offices, including the administration of one-stop career centers to the extent
authorized under the federal Social Security Act and the Wagner-Peyser Act and
the rules and regulations adopted pursuant thereto. The expenditure or other
disposition of section 903(d) and 903(f) money appropriated in this section
shall be accounted for in accordance with standards established by the United
States Secretary of Labor. Except as provided in this section, all provisions
of subsection (2) of section 48-621 except subdivision (2)(a)(i) shall apply to
this appropriation.
The unexpended Cash Fund appropriation balance for workforce development
existing on June 30, 2025, is hereby reappropriated.
Sec. 69. Laws 2025, LB261, section 91, is amended to read:
Sec. 91. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES
Program No. 30 - Tobacco Prevention and Control
FY2025-26 FY2026-27
CASH FUND 1,770,000 1,770,000
CASH FUND 2,570,000 2,570,000
FEDERAL FUND est. 9,000 9,000
PROGRAM TOTAL 1,779,000 1,779,000
PROGRAM TOTAL 2,579,000 2,579,000
There is included in the appropriation to this program for FY2025-26
$1,770,000 $2,570,000 Cash Funds for tobacco use prevention and control from
the Nebraska Health Care Cash Fund. There is included in the appropriation to
this program for FY2026-27 $1,770,000 $2,570,000 Cash Funds for tobacco use
prevention and control from the Nebraska Health Care Cash Fund.
Sec. 70. Laws 2025, LB261, section 92, is amended to read:
Sec. 92. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES
Program No. 33 - Administration
FY2025-26 FY2026-27
GENERAL FUND 188,712,021 208,879,312
GENERAL FUND 199,883,223 209,301,896
CASH FUND 50,834,214 51,533,295
CASH FUND 50,920,649 51,381,168
FEDERAL FUND est. 386,776,943 383,059,097
FEDERAL FUND est. 388,915,714 396,576,679
PROGRAM TOTAL 626,323,178 643,471,704
PROGRAM TOTAL 639,719,586 657,259,743
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SALARY LIMIT 256,555,891 263,406,342
SALARY LIMIT 230,680,891 237,531,342
(1) The Department of Administrative Services shall monitor the
appropriations and expenditures for this program according to the following
program classifications:
No. 261 - General Operations
No. 262 - Public Health Administration
No. 263 - Medicaid and Long-Term Care Administration
No. 265 - Protection and Safety
No. 266 - Economic and Family Support
No. 268 - Behavioral Health Administration
No. 269 - Developmental Disabilities Administration
(2) There is included in the appropriation to this program for FY2025-26
$13,688 Cash Funds for regulatory support for out-of-hospital emergency care
providers licensing from the Nebraska Health Care Cash Fund. There is included
in the appropriation to this program for FY2026-27 $13,688 Cash Funds for
regulatory support for out-of-hospital emergency care providers licensing from
the Nebraska Health Care Cash Fund.
(3) There is included in the appropriation to this program $404,643 Cash
Funds for FY2025-26 and $404,643 Cash Funds for FY2026-27 from the Nebraska
Health Care Cash Fund for respite services in each of the service areas
designated by the Department of Health and Human Services and for
administrative costs, including personnel costs, associated with the Nebraska
Lifespan Respite Services Program.
(4) There is included in the appropriation to this program for FY2025-26
$6,000 Cash Funds from the Nebraska Health Care Cash Fund for costs of smoking
cessation covered by medicaid. There is included in the appropriation to this
program for FY2026-27 $6,000 Cash Funds from the Nebraska Health Care Cash Fund
for costs of smoking cessation covered by medicaid.
(5) There is included in the appropriation to this program for FY2025-26
$220,000 Cash Funds to operate a satellite office of minority health in the
second and third congressional districts to coordinate and administer state
policy relating to minority health from the Nebraska Health Care Cash Fund.
There is included in the appropriation to this program for FY2026-27 $220,000
Cash Funds to operate a satellite office of minority health in the second and
third congressional districts to coordinate and administer state policy
relating to minority health from the Nebraska Health Care Cash Fund.
(6) There is included in the appropriation for this program for FY2026-27
$238,562 Cash Funds from the Nebraska Health Care Cash Fund for the Dental
Health Director costs.
(7) (6) There is included in the appropriation to this program for
FY2025-26 $100,000 Cash Funds for staff and operating expenses for public
health from the Nebraska Health Care Cash Fund. There is included in the
appropriation to this program for FY2026-27 $100,000 Cash Funds for staff and
operating expenses for public health from the Nebraska Health Care Cash Fund.
Sec. 71. Laws 2025, LB261, section 93, is amended to read:
Sec. 93. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES
Program No. 38 - Behavioral Health Aid
FY2025-26 FY2026-27
GENERAL FUND 51,144,711 60,182,211
GENERAL FUND 70,132,211 70,132,211
CASH FUND 24,219,851 23,819,851
CASH FUND 23,919,851 23,419,851
FEDERAL FUND est. 10,692,471 10,754,971
FEDERAL FUND est. 10,504,971 10,504,971
PROGRAM TOTAL 86,057,033 94,757,033
PROGRAM TOTAL 104,557,033 104,057,033
There is included in the appropriation to this program for FY2025-26
$51,144,711 $70,132,211 General Funds, $24,219,851 $23,919,851 Cash Funds, and
$10,692,471 $10,504,971 Federal Funds estimate for state aid, which shall only
be used for such purpose. There is included in the appropriation to this
program for FY2026-27 $60,182,211 $70,132,211 General Funds, $23,819,851
$23,419,851 Cash Funds, and $10,754,971 $10,504,971 Federal Funds estimate for
state aid, which shall only be used for such purpose.
There is included in the amount shown as aid for this program $6,500,000
Cash Funds for FY2025-26 and $6,500,000 Cash Funds for FY2026-27 from the
Nebraska Health Care Cash Fund to be used for community-based mental health and
substance abuse services, including intermediate-level residential mental
health services. It is the intent of the Legislature that these funds shall be
distributed to each of the six behavioral health regions based upon a formula
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determined by the Department of Health and Human Services.
There is included in the amount shown as aid for this program $1,500,000
Cash Funds for FY2025-26 and $1,500,000 Cash Funds for FY2026-27 from the
Nebraska Health Care Cash Fund to be used for the cost of maintenance and
treatment of persons in emergency protective custody under the Nebraska Mental
Health Commitment Act.
There is included in the amount shown as aid for this program $500,000
Cash Funds for FY2025-26 from the Nebraska Health Care Cash Fund to be used for
a grant to a nonprofit entity for construction costs related to a new facility.
To be eligible for the grant, the nonprofit entity shall provide behavioral
health services for youth in a facility, early childhood education, behavioral
and mental health services for youth and caregivers, and access to an outdoor
nature classroom. The nonprofit entity shall provide verification that the new
facility for which the grant will be used is located in a qualified census
district in a city of the metropolitan class and verification of matching funds
equal to two dollars of private funds for every one dollar of state funds.
There is included in the amount shown as aid for this program for
FY2025-26 $3,000,000 from the Opioid Prevention and Treatment Cash Fund for
disbursement by the Division of Behavioral Health of the Department of Health
and Human Services to regional behavioral health authorities for behavioral
health regions established pursuant to section 71-807 for opioid prevention and
harm reduction under the Opioid Prevention and Treatment Act. There is included
in the amount shown as aid for this program for FY2026-27 $3,000,000 from the
Opioid Prevention and Treatment Cash Fund for disbursement by the Division of
Behavioral Health of the Department of Health and Human Services to regional
behavioral health authorities for behavioral health regions established
pursuant to section 71-807 for opioid prevention and harm reduction under the
Opioid Prevention and Treatment Act.
There is included in the amount shown as aid for this program for
FY2025-26 $500,000 General Funds for state aid disbursed to local public health
departments as provided in section 71-1628.08 for opioid use prevention and
opioid remediation under the Opioid Prevention and Treatment Act, which shall
only be used for such purpose. There is included in the amount shown as aid for
this program for FY2026-27 $500,000 General Funds for state aid disbursed to
local public health departments as provided in section 71-1628.08 for opioid
use prevention and opioid remediation under the Opioid Prevention and Treatment
Act, which shall only be used for such purpose.
It is the intent of the Legislature that any appropriation to the
Department of Health and Human Services for behavioral health aid and
designated as funding to be allocated to a behavioral health region shall be
utilized to provide activities pursuant to the approved annual budget of the
behavioral health region or additional activities identified through need
demonstrated by the region throughout the year.
Whenever circumstances occur during the budget year that impact the
initial projected behavioral health region budget, the behavioral health
regional governing board may request a reassignment of funds to accommodate
emerging needs identified by the behavioral health region to maximize the
ability of the region to implement new behavioral health services and supports
or expand capacity in existing services. The Division of Behavioral Health
shall approve all such requests which comply with all state and federal
requirements. The Division of Behavioral Health shall approve or deny such
requests in writing within thirty days.
The unexpended General Fund appropriation balance existing on June 30,
2025, is hereby reappropriated.
Sec. 72. Laws 2025, LB261, section 94, is amended to read:
Sec. 94. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES
Program No. 175 - Rural Health Provider Incentive Program
FY2025-26 FY2026-27
GENERAL FUND 2,180,723 1,680,723
GENERAL FUND 2,180,723 2,180,723
CASH FUND 3,906,815 3,906,815
FEDERAL FUND est. 450,000 450,000
PROGRAM TOTAL 6,537,538 6,037,538
PROGRAM TOTAL 6,537,538 6,537,538
There is included in the appropriation to this program for FY2025-26
$2,180,723 General Funds, $3,906,815 Cash Funds, and $450,000 Federal Funds
estimate for state aid, which shall only be used for such purpose. There is
included in the appropriation to this program for FY2026-27 $1,680,723
$2,180,723 General Funds, $3,906,815 Cash Funds, and $450,000 Federal Funds
estimate for state aid, which shall only be used for such purpose.
Sec. 73. Laws 2025, LB261, section 97, is amended to read:
Sec. 97. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES
Program No. 250 - Juvenile Services Operations
FY2025-26 FY2026-27
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GENERAL FUND 30,736,005 31,771,008
GENERAL FUND 30,763,398 31,781,782
CASH FUND 1,331,322 1,361,908
FEDERAL FUND est. 922,415 917,860
PROGRAM TOTAL 32,989,742 34,050,776
PROGRAM TOTAL 33,017,135 34,061,550
SALARY LIMIT 21,802,439 22,585,775
SALARY LIMIT 20,402,439 21,185,775
The Department of Administrative Services shall monitor the appropriations
and expenditures for this program according to the following program
classifications:
No. 315 - Office of Juvenile Services
No. 371 - Youth Rehabilitation and Treatment Center-Hastings
No. 374 - Youth Rehabilitation and Treatment Center-Kearney
No. 457 - Youth Rehabilitation and Treatment Center-Lincoln
There is included in the appropriation to this program for FY2025-26
$1,000,000 Cash Funds for mental health services to juvenile offenders under
section 43-407 from the Nebraska Health Care Cash Fund. There is included in
the appropriation to this program for FY2026-27 $1,000,000 Cash Funds for
mental health services to juvenile offenders under section 43-407 from the
Nebraska Health Care Cash Fund.
Sec. 74. Laws 2025, LB261, section 99, is amended to read:
Sec. 99. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES
Program No. 347 - Public Assistance
FY2025-26 FY2026-27
GENERAL FUND 59,983,235 75,017,628
GENERAL FUND 76,380,054 76,380,054
CASH FUND 5,360,000 12,101,789
CASH FUND 5,360,000 5,360,000
FEDERAL FUND est. 242,479,144 232,569,751
FEDERAL FUND est. 242,207,325 232,207,325
PROGRAM TOTAL 307,822,379 319,689,168
PROGRAM TOTAL 323,947,379 313,947,379
There is included in the appropriation to this program for FY2025-26
$59,983,235 $76,380,054 General Funds, $5,360,000 Cash Funds, and $242,479,144
$242,207,325 Federal Funds estimate for state aid, which shall only be used for
such purpose. There is included in the appropriation to this program for
FY2026-27 $75,017,628 $76,380,054 General Funds, $12,101,789 $5,360,000 Cash
Funds, and $232,569,751 $232,207,325 Federal Funds estimate for state aid,
which shall only be used for such purpose.
There is included in the amount shown as aid for this program for
FY2025-26 $810,000 Cash Funds from the Nebraska Health Care Cash Fund to aid in
carrying out the Nebraska Lifespan Respite Services Program and to provide
payment to caregivers to purchase services under the respite subsidy program.
There is included in the amount shown as aid for this program for FY2026-27
$810,000 Cash Funds from the Nebraska Health Care Cash Fund to aid in carrying
out the Nebraska Lifespan Respite Services Program and to provide payment to
caregivers to purchase services under the respite subsidy program.
There is included in the amount shown as aid for this program for
FY2026-27 $7,551,789 Cash Funds from the Nebraska Health Care Cash Fund for
purposes of the federal Child Care Subsidy program.
There is included in the appropriation to this program for FY2025-26
$10,000,000 federal Temporary Assistance for Needy Families funds for grants to
nonprofit organizations holding a certificate of exemption under section 501(c)
(3) of the Internal Revenue Code that distributes food in ten or more counties
in Nebraska and qualifies for the Emergency Food Assistance Program
administered by the United States Department of Agriculture.
Sec. 75. Laws 2025, LB261, section 100, is amended to read:
Sec. 100. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES
Program No. 348 - Medical Assistance
FY2025-26 FY2026-27
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GENERAL FUND 1,085,315,619 850,284,005
GENERAL FUND 1,083,193,393 1,078,129,645
CASH FUND 740,239,274 728,739,274
CASH FUND 740,689,274 727,780,910
FEDERAL FUND est. 3,928,839,289 3,622,224,210
FEDERAL FUND est. 3,886,655,047 3,851,304,333
PROGRAM TOTAL 5,754,394,182 5,201,247,489
PROGRAM TOTAL 5,710,537,714 5,657,214,888
The Department of Administrative Services shall monitor the appropriations
and expenditures for this program according to the following program
classifications classification:
No. 348 - Medical Assistance
No. 349 - Medicaid Expansion Aid
There is included in the appropriation to this program for FY2025-26
$1,085,315,619 $1,083,193,393 General Funds, $740,239,274 $740,689,274 Cash
Funds, and $3,928,839,289 $3,886,655,047 Federal Funds estimate for state aid,
which shall only be used for such purpose. There is included in the
appropriation to this program for FY2026-27 $850,284,005 $1,078,129,645 General
Funds, $728,739,274 $727,780,910 Cash Funds, and $3,622,224,210 $3,851,304,333
Federal Funds estimate for state aid, which shall only be used for such
purpose.
There is included in the amount shown as aid for this program for
FY2025-26 $450,000 Cash Funds from the Nebraska Health Care Cash Fund for a
state plan amendment covering tobacco-use cessation in compliance with Title
XIX of the federal Social Security Act. There is included in the amount shown
as aid for this program for FY2026-27 $450,000 Cash Funds from the Nebraska
Health Care Cash Fund for a state plan amendment covering tobacco-use cessation
in compliance with Title XIX of the federal Social Security Act. The smoking
cessation funding for FY2025-26 and FY2026-27 is for the costs of tobacco-use
cessation counseling and tobacco-use cessation pharmaceuticals approved by the
federal Food and Drug Administration for such purpose.
It is the intent of the Legislature that the total amount appropriated for
medicaid nursing facility rates for Program No. 348, specified as $449,351,518
for FY2025-26 ($196,186,873 General Funds and $253,164,645 Federal Funds) and
$449,351,518 for FY2026-27 ($199,467,139 General Funds and $249,884,379 Federal
Funds), shall be used in the medicaid nursing facility rate calculation for
Program No. 348, including the calculation of the annual inflation factor.
The total amount appropriated for medicaid nursing facility rates for
Program No. 348 includes amounts for rate enhancement and any other purpose
related to medicaid nursing facility services. The Department of Health and
Human Services shall file a report electronically with the Legislative Fiscal
Analyst and the Clerk of the Legislature no later than August 1, 2025, on how
the inflation factor was calculated for FY2025-26 rates and no later than
August 1, 2026, on how the inflation factor was calculated for FY2026-27 rates.
The Department of Health and Human Services shall file a report
electronically with the Legislative Fiscal Analyst and the Clerk of the
Legislature between December 15 and December 31 of each year of the biennium
ending June 30, 2027, identifying the amount of any unspent remaining
appropriation from the prior fiscal year's appropriations earmarked for nursing
facility payments. The report shall include an identification of encumbrances
and retroactive payments.
There is included in the amount shown as aid for this program $1,500,000
Cash Funds for FY2025-26 from the Hospital Quality Assurance and Access
Assessment Fund to the Department of Health and Human Services for the medical
assistance program to provide reimbursement to mental health providers who do
not practice in a hospital and who provide services to medicaid-eligible
participants who are eligible for both medicaid and medicare, if there is a
lower rate paid under medicare compared to rates paid at the time for medicaid
rates for behavioral health services. It is the intent of the Legislature to
sustain the medicaid rates for mental health providers serving medicaid-
eligible participants who are eligible for both medicaid and medicare and are
receiving behavioral health services under Program No. 348, Medical Assistance.
There is included in the amount shown as aid for this program $1,408,364
Cash Funds for FY2025-26 and $1,408,364 Cash Funds for FY2026-27 from the
Medicaid Managed Care Excess Profit Fund for medicaid assisted-living facility
rates for Program No. 348, to be used specifically by the Department of Health
and Human Services to increase the current medicaid assisted-living facility
rates, which are included in Program No. 348 and paid as a service as part of
Nebraska's aged and disabled home and community-based medicaid 1915(c) waiver
program, to the daily rate of $73.91 for FY2025-26 and $73.91 for FY2026-27 ,
for both rural and urban assisted-living single occupancy waiver days.
It is the intent of the Legislature that phased-down state contributions
to the federal government as defined and required by the federal Medicare
Prescription Drug, Improvement, and Modernization Act of 2003 may be made from
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appropriations to this program.
The chief executive officer of the Department of Health and Human Services
may certify to the budget administrator of the budget division of the
Department of Administrative Services FY2025-26 and FY2026-27 unexpended
appropriation balances for Medical Assistance, Program No. 348, available to
transfer to Developmental Disability Aid, Program No. 424, to be used only to
maintain individuals with an intellectual or developmental disability in a
medicaid program that best serves their needs at a cost that does not exceed
the cost of services provided in an institution. The budget administrator of
the budget division of the Department of Administrative Services shall
administratively transfer during FY2025-26 and FY2026-27 available
appropriations as certified by the chief executive officer of the Department of
Health and Human Services from Medical Assistance, Program No. 348, to
Developmental Disability Aid, Program No. 424.
Sec. 76. Laws 2025, LB261, section 102, is amended to read:
Sec. 102. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES
Program No. 354 - Child Welfare Aid
FY2025-26 FY2026-27
GENERAL FUND 200,956,745 165,151,204
GENERAL FUND 182,756,746 182,756,746
CASH FUND 3,000,000 6,033,432
CASH FUND 3,000,000 3,000,000
FEDERAL FUND est. 67,996,793 67,996,793
PROGRAM TOTAL 271,953,538 239,181,429
PROGRAM TOTAL 253,753,539 253,753,539
There is included in the appropriation to this program for FY2025-26
$200,956,745 $182,756,746 General Funds, $3,000,000 Cash Funds, and $67,996,793
Federal Funds estimate for state aid, which shall only be used for such
purpose. There is included in the appropriation to this program for FY2026-27
$165,151,204 $182,756,746 General Funds, $6,033,432 $3,000,000 Cash Funds, and
$67,996,793 Federal Funds estimate for state aid, which shall only be used for
such purpose.
There is included in the amount shown as aid for this program for
FY2025-26 $7,500,000 federal Temporary Assistance for Needy Families funds for
child advocacy centers. There is included in the amount shown as aid for this
program for FY2026-27 $7,500,000 federal Temporary Assistance for Needy
Families funds for child advocacy centers. It is the intent of the Legislature
to continue such appropriations in future years.
There is included in the amount shown as aid for this program $500,000 for
FY2025-26 from federal Temporary Assistance for Needy Families funds and
$500,000 for FY2026-27 from federal Temporary Assistance for Needy Families
funds for coordination activities of the state chapter of child advocacy
centers as defined in 34 U.S.C. 20302, as such section existed on January 1,
2023. The coordination activities include, but are not limited to, development
of a distribution formula for the funding provided in this section for child
advocacy centers, data collection and analysis required for reports to the
federal Administration for Children and Families, accounting of the fund
expenditures per state and federal requirements, and preparing the annual
Temporary Assistance for Needy Families report for funds appropriated by the
Legislature. The report shall be filed with the Department of Health and Human
Services on a date specified by the department. It is the intent of the
Legislature to continue such appropriations in future years.
There is included in the appropriation to this program for FY2025-26
$500,000 federal Temporary Assistance for Needy Families funds for court
appointed special advocate aid. There is included in the appropriation to this
program for FY2026-27 $500,000 federal Temporary Assistance for Needy Families
funds for court appointed special advocate aid.
There is included in the amount shown as aid for this program for
FY2026-27 $3,883,432 Cash Funds from the Nebraska Health Care Cash Fund for
child welfare aid.
There is included in the amount shown as aid for this program for
FY2025-26 $3,000,000 Cash Funds from the Medicaid Managed Care Excess Profit
Fund for domestic violence services. There is included in the amount shown show
as aid for this program for FY2026-27 $450,000 General Funds and $2,150,000
$3,000,000 Cash Funds from the Medicaid Managed Care Excess Profit Fund for
domestic violence services.
The unexpended General Fund appropriation balance existing on June 30,
2025, up to $10,000,000, is hereby reappropriated.
Sec. 77. Laws 2025, LB261, section 103, is amended to read:
Sec. 103. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES
Program No. 359 - Bridge to Independence
FY2025-26 FY2026-27
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GENERAL FUND 2,601,269 2,605,112
GENERAL FUND 2,601,269 2,605,125
FEDERAL FUND est. 2,180,211 2,196,664
PROGRAM TOTAL 4,781,480 4,801,776
PROGRAM TOTAL 4,781,480 4,801,789
SALARY LIMIT 1,293,209 1,307,864
There is included in the appropriation to this program for FY2025-26
$1,281,202 General Funds and $993,452 Federal Funds estimate for state aid,
which shall only be used for such purpose. There is included in the
appropriation to this program for FY2026-27 $1,281,202 General Funds and
$993,452 Federal Funds estimate for state aid, which shall only be used for
such purpose.
Sec. 78. Laws 2025, LB261, section 105, is amended to read:
Sec. 105. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES
Program No. 421 - Beatrice State Developmental Center
FY2025-26 FY2026-27
GENERAL FUND 8,594,467 12,393,600
GENERAL FUND 14,367,734 14,652,858
CASH FUND 5,233,914 2,718,701
CASH FUND 2,733,914 2,718,701
FEDERAL FUND est. 27,268,151 26,768,449
FEDERAL FUND est. 26,268,151 26,768,449
PROGRAM TOTAL 41,096,532 41,880,750
PROGRAM TOTAL 43,369,799 44,140,008
SALARY LIMIT 28,374,304 28,870,800
The chief executive officer of the Department of Health and Human Services
shall certify to the budget administrator of the budget division of the
Department of Administrative Services the FY2025-26 and FY2026-27 unexpended
appropriation balances for the Beatrice State Developmental Center, Program
421, which are available to transition and maintain persons transferred from
the Beatrice State Developmental Center to community-based developmental
disability or other services. The budget administrator of the budget division
of the Department of Administrative Services shall administratively transfer
during FY2025-26 and FY2026-27 available unexpended appropriation balances as
certified by the chief executive officer of the Department of Health and Human
Services from the Beatrice State Developmental Center, Program 421, to
Developmental Disability Aid, Program 424, and Medical Assistance, Program 348.
The unexpended General Fund appropriation balance existing on June 30,
2025, up to $8,000,000, is hereby reappropriated.
Sec. 79. Laws 2025, LB261, section 106, is amended to read:
Sec. 106. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES
Program No. 424 - Developmental Disability Aid
FY2025-26 FY2026-27
GENERAL FUND 211,162,155 386,750,736
GENERAL FUND 212,662,155 229,386,106
CASH FUND 23,367,913 23,367,913
FEDERAL FUND est. 297,560,935 482,884,135
FEDERAL FUND est. 299,496,574 291,402,323
PROGRAM TOTAL 532,091,003 893,002,784
PROGRAM TOTAL 535,526,642 544,156,342
There is included in the appropriation to this program for FY2025-26
$211,162,155 $212,662,155 General Funds, $23,367,913 Cash Funds, and
$297,560,935 $299,496,574 Federal Funds estimate for state aid, which shall
only be used for such purpose. There is included in the appropriation to this
program for FY2026-27 $386,750,736, $229,386,106 General Funds, $23,367,913
Cash Funds, and $482,884,135 $291,402,323 Federal Funds estimate for state aid,
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which shall only be used for such purpose.
There is included in the amount shown as aid for this program for
FY2025-26 $16,000,000 Cash Funds and for FY2026-27 $16,000,000 Cash Funds from
the Nebraska Health Care Cash Fund to be used for services for persons with
developmental disabilities (1) who were on the waiting list for such services
prior to July 1, 2001, and began receiving such services on and after such date
and (2) who are on the waiting list for such services on and after July 1,
2019, beginning with those who have been on the waiting list for the greatest
length of time past their date of need.
Sec. 80. Laws 2025, LB261, section 107, is amended to read:
Sec. 107. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES
Program No. 502 - Public Health Aid
FY2025-26 FY2026-27
GENERAL FUND 7,083,060 7,083,060
CASH FUND 8,689,000 9,580,000
CASH FUND 9,339,000 9,730,000
PROGRAM TOTAL 15,772,060 16,663,060
PROGRAM TOTAL 16,422,060 16,813,060
There is included in the appropriation to this program for FY2025-26
$7,083,060 General Funds and $8,689,000 $9,339,000 Cash Funds for state aid,
which shall only be used for such purpose. There is included in the
appropriation to this program for FY2026-27 $7,083,060 General Funds and
$9,580,000 $9,730,000 Cash Funds for state aid, which shall only be used for
such purpose.
There is included in the amount shown as aid for this program for
FY2025-26 $2,100,000 General Funds and for FY2026-27 $2,100,000 General Funds
for the seven community health centers funded through Federal Program 330,
Public Law 104-299, the federal Health Centers Consolidation Act of 1996. Each
of the following centers is to receive $300,000: Charles Drew Health Center,
OneWorld Community Health Centers, East Central District Health Department —
Good Neighbor Community Health Center, Community Action Partnership of Western
Nebraska, Midtown Health Center, Bluestem Health, and Heartland Health Center.
There is included in the amount shown as aid for this program for
FY2025-26 $1,400,000 General Funds and for FY2026-27 $1,400,000 General Funds
for the seven community health centers funded through Federal Program 330,
Public Law 104-299, the federal Health Centers Consolidation Act of 1996 for
dental services. Each of the following centers is to receive $200,000: Charles
Drew Health Center, OneWorld Community Health Centers, East Central District
Health Department — Good Neighbor Community Health Center, Community Action
Partnership of Western Nebraska, Midtown Health Center, Bluestem Health, and
Heartland Health Center.
There is included in the amount shown as aid for this program for
FY2025-26 $325,000 General Funds and $750,000 Cash Funds from the Nebraska
Health Care Cash Fund and for FY2026-27 $325,000 General Funds and $750,000
Cash Funds from the Nebraska Health Care Cash Fund for the seven community
health centers funded through Federal Program 330, Public Law 104-299, the
federal Health Centers Consolidation Act of 1996. Each center is to receive an
amount to be distributed proportionally based on the previous fiscal year's
number of uninsured clients as reported on the Uniform Data System Report
provided to the United States Department of Health and Human Services Bureau of
Primary Health Care. The distribution shall be made to Charles Drew Health
Center, OneWorld Community Health Centers, East Central District Health
Department — Good Neighbor Community Health Center, Community Action
Partnership of Western Nebraska Health Center, Midtown Health Center, Bluestem
Health, and Heartland Health Center.
There is included in the amount shown as aid for this program for
FY2025-26 $300,000 General Funds and for FY2026-27 $300,000 General Funds to
provide funds to tribally owned, urban-based, federally qualified health
centers designated under the federal Indian Self-Determination and Education
Assistance Act, Public Law 93-638, as such act existed on January 1, 2025.
There is included in the amount shown as aid for this program for
FY2026-27 $500,000 Cash Funds from the Nebraska Health Care Cash Fund for aid
to Midtown Health Center to fund expanded health care access through the
community health center, including, but not limited to, expanding existing
lines of service such as behavioral health or dental services, adding new lines
of service and locations, purchasing equipment, or completing capital projects.
There is included in the amount shown as aid for this program for
FY2025-26 $2,898,246 General Funds and $5,605,000 Cash Funds from the Nebraska
Health Care Cash Fund for public health departments. There is included in the
amount shown as aid for this program for FY2026-27 $2,898,246 General Funds and
$5,605,000 Cash Funds from the Nebraska Health Care Cash Fund for public health
departments. There is included in the amount shown in this section for
FY2025-26 $2,898,246 General Funds and for FY2026-27 $2,898,246 General Funds
to be distributed equally among the eighteen public health departments. There
is included in the amount shown in this section for FY2025-26 $5,405,000 Cash
Funds and for FY2026-27 $5,405,000 Cash Funds to be distributed among the
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eighteen public health departments pursuant to section 71-1628.08. There is
included in the amount shown in this section for FY2025-26 $200,000 Cash Funds
and for FY2026-27 $200,000 Cash Funds to be distributed equally among the
eighteen public health departments.
There is included in the amount shown as aid for this program for
FY2025-26 $31,713 General Funds and $876,000 $1,526,000 Cash Funds from the
Nebraska Health Care Cash Fund for minority public health services in counties
having a minority population equal to or exceeding five percent of the total
population of the county in the first and third congressional districts as
determined by the most recent federal decennial census. There is included in
the amount shown as aid for this program for FY2026-27 $31,713 General Funds
and $876,000 $1,526,000 Cash Funds from the Nebraska Health Care Cash Fund for
minority public health services in counties having a minority population equal
to or exceeding five percent of the total population of the county in the first
and third congressional districts as determined by the most recent federal
decennial census. The Department of Health and Human Services shall distribute
the funds on a per capita basis for the purpose of implementing a minority
health initiative which may target, but shall not be limited to, infant
mortality, cardiovascular disease, obesity, diabetes, and asthma.
There is included in the amount shown as aid for this program for
FY2025-26 $28,101 General Funds and $1,349,000 Cash Funds from the Nebraska
Health Care Cash Fund to be distributed equally to the community health centers
in the second congressional district funded through Federal Program 330, Public
Law 104-299, the federal Health Centers Consolidation Act of 1996. Such funds
shall be used for the purpose of implementing a minority health initiative
which may target, but shall not be limited to, infant mortality, cardiovascular
disease, obesity, diabetes, and asthma. There is included in the amount shown
as aid for this program for FY2026-27 $28,101 General Funds and $1,349,000 Cash
Funds from the Nebraska Health Care Cash Fund to be distributed equally to the
community health centers in the second congressional district funded through
Federal Program 330, Public Law 104-299, the federal Health Centers
Consolidation Act of 1996. Such funds shall be used for the purpose of
implementing a minority health initiative which may target, but shall not be
limited to, infant mortality, cardiovascular disease, obesity, diabetes, and
asthma.
There is included in the amount shown as aid for this program for
FY2026-27 $500,000 Cash Funds from the Nebraska Health Care Cash Fund for the
seven community health centers funded through Federal Program 330, Public Law
104-299, the federal Health Centers Consolidation Act of 1996. Each center is
to receive an amount to be distributed proportionally based on the number of
uninsured clients served in the previous fiscal year as reported on the Uniform
Data System Report provided by the health centers to the Bureau of Primary
Health Care of the Health Resources and Services Administration of the United
States Department of Health and Human Services. The distribution shall be made
to Charles Drew Health Center, OneWorld Community Health Centers, East Central
District Health Department—Good Neighbor Community Health Center, Community
Action Partnership of Western Nebraska Health Center, Midtown Health Center,
Bluestem Health, and Heartland Health Center. The community health centers
shall use the amount distributed for expanded health care access through the
community health centers, including, but not limited to, expanding existing
lines of service such as behavioral health or dental services, adding new lines
of service, adding new service locations, purchasing equipment, or completing
capital projects.
Sec. 81. Laws 2025, LB261, section 108, is amended to read:
Sec. 108. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES
Program No. 514 - Health Aid
FY2025-26 FY2026-27
GENERAL FUND 6,909,696 6,401,696
GENERAL FUND 7,352,196 7,352,196
CASH FUND 20,325,817 20,333,817
CASH FUND 20,325,817 20,325,817
FEDERAL FUND est. 84,079,725 84,079,725
PROGRAM TOTAL 111,315,238 110,815,238
PROGRAM TOTAL 111,757,738 111,757,738
There is included in the appropriation to this program for FY2025-26
$6,909,696 $7,352,196 General Funds, $20,325,817 Cash Funds, and $84,079,725
Federal Funds estimate for state aid, which shall only be used for such
purpose. There is included in the appropriation to this program for FY2026-27
$6,401,696 $7,352,196 General Funds, $20,333,817 $20,325,817 Cash Funds, and
$84,079,725 Federal Funds estimate for state aid, which shall only be used for
such purpose.
There is included in the amount shown as aid for this program $653,759
General Funds for FY2025-26 and $523,759 $653,759 General Funds for FY2026-27,
which shall only be used for the following purposes: Reimbursement for the
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provision of pap smears, colposcopy, cervical biopsy, cryotherapy, loop
electrosurgical excision procedure (LEEP), and such other treatments and
procedures as may be developed for the followup of abnormal pap smears; the
diagnosis and treatment of sexually transmitted diseases, including, but not
limited to, chlamydia, gonorrhea, HPV (genital warts), and herpes; and
associated laboratory and equipment costs and staff training costs relating to
the use of colposcopy equipment. None of the General Funds provided under this
program shall be used to perform or facilitate the performance of abortion or
to counsel or refer for abortion.
There is included in the amount shown as aid for this program for
FY2025-26 $300,000 Cash Funds from the Nebraska Health Care Cash Fund for state
aid to a nonprofit organization holding a certificate of exemption under
section 501(c)(3) of the Internal Revenue Code of 1986 providing health care
screening, sports competitions, educational opportunities, and leadership
training for persons with developmental or intellectual disabilities, which
shall only be used for such purpose. There is included in the amount shown as
aid for this program for FY2026-27 $300,000 Cash Funds from the Nebraska Health
Care Cash Fund for state aid to a nonprofit organization holding a certificate
of exemption under section 501(c)(3) of the Internal Revenue Code of 1986
providing health care screening, sports competitions, educational
opportunities, and leadership training for persons with developmental or
intellectual disabilities, which shall only be used for such purpose.
There is included in the amount shown as aid for this program for
FY2025-26 $200,000 Cash Funds from the Nebraska Health Care Cash Fund for the
Poison Control Center at the University of Nebraska Medical Center, which shall
only be used by the medical center for the Poison Control Center. There is
included in the amount shown as aid for this program for FY2026-27 $200,000
Cash Funds from the Nebraska Health Care Cash Fund for the Poison Control
Center at the University of Nebraska Medical Center, which shall only be used
by the medical center for the Poison Control Center.
There is included in the amount shown as aid for this program for
FY2025-26 $500,000 Cash Funds from the Nebraska Health Care Cash Fund to carry
out provisions of the Brain Injury Assistance Act. There is included in the
amount shown as aid for this program for FY2026-27 $500,000 Cash Funds from the
Nebraska Health Care Cash Fund to carry out provisions of the Brain Injury
Assistance Act.
There is included in the amount shown as aid for this program for
FY2025-26 $1,100,000 General Funds for evidence-based early intervention home
visitation programs. There is included in the amount shown as aid for this
program for FY2026-27 $1,100,000 General Funds for evidence-based early
intervention home visitation programs.
There is included in the amount shown as aid for this program for
FY2025-26 up to $70,000 General Funds and up to $130,000 Cash Funds from the
Nebraska Health Care Cash Fund to contract with the University of Nebraska
Medical Center for the Nebraska Perinatal Quality Improvement Collaborative.
There is included in the amount shown as aid for this program for FY2026-27 up
to $70,000 General Funds and up to $130,000 Cash Funds from the Nebraska Health
Care Cash Fund to contract with the University of Nebraska Medical Center for
the Nebraska Perinatal Quality Improvement Collaborative.
There is included in the amount shown as aid for this program for
FY2026-27 $218,000 Cash Funds from the Nebraska Health Care Cash Fund for the
Every Woman Matters program.
There is included in the amount shown as aid for this program for
FY2026-27 $290,000 Cash Funds from the Nebraska Health Care Cash Fund for the
Stay in the Game cancer screening program.
There is included in the amount shown as aid for this program for
FY2025-26 $289,416 General Funds to contract for services for implementation of
a statewide drug disposal project. There is included in the amount shown as aid
for this program for FY2026-27 $289,416 General Funds to contract for services
for implementation of a statewide drug disposal project.
There is included in the amount shown as aid for this program for
FY2025-26 $555,039 General Funds for citizen advocacy. There is included in the
amount shown as aid for this program for FY2026-27 $555,039 $559,039 General
Funds for citizen advocacy.
There is included in the amount shown as aid for this program for
FY2025-26 up to $542,000 General Funds for tuition reimbursement for emergency
medical services responders' initial and ongoing training. There is included in
the amount shown as aid for this program for FY2026-27 up to $542,000 General
Funds for tuition reimbursement for emergency medical services responders'
initial and ongoing training.
There is included in the amount shown as aid for this program for
FY2025-26 $2,700,000 Cash Funds from the Nebraska Health Care Cash Fund for
pediatric cancer research at the University of Nebraska Medical Center, which
shall only be used by the medical center for research on pediatric cancer.
There is included in the amount shown as aid for this program for FY2026-27
$2,700,000 Cash Funds from the Nebraska Health Care Cash Fund for pediatric
cancer research at the University of Nebraska Medical Center, which shall only
be used by the medical center for research on pediatric cancer.
There is included in the amount shown as aid for this program for
FY2025-26 $500,000 Cash Funds from the Nebraska Health Care Cash Fund for the
University of Nebraska Medical Center, which shall only be used to contract
with a nonprofit organization located in Nebraska that provides cancer
screening, prevention, support, and education for all ninety-three counties in
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the state. There is included in the amount shown as aid for this program for
FY2026-27 $500,000 Cash Funds from the Nebraska Health Care Cash Fund for the
University of Nebraska Medical Center, which shall only be used to contract
with a nonprofit organization located in Nebraska that provides cancer
screening, prevention, support, and education for all ninety-three counties in
the state.
There is included in the amount shown as aid for this program for
FY2025-26 $475,000 General Funds for a prescription drug donation program,
which shall only be used for such purpose. There is included in the amount
shown as aid for this program for FY2026-27 $475,000 General Funds for a
prescription drug donation program, which shall only be used for such purpose.
Sec. 82. Laws 2025, LB261, section 113, is amended to read:
Sec. 113. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES
Program No. 623 - Biomedical Research
FY2025-26 FY2026-27
CASH FUND 13,850,000 10,000,000
CASH FUND 15,000,000 15,000,000
PROGRAM TOTAL 13,850,000 10,000,000
PROGRAM TOTAL 15,000,000 15,000,000
There is included in the appropriation to this program for FY2025-26
$13,850,000 $15,000,000 Cash Funds for state aid, which shall only be used for
such purpose. There is included in the appropriation to this program for
FY2026-27 $10,000,000 $15,000,000 Cash Funds for state aid, which shall only be
used for such purpose.
There is included in the appropriation to this program for FY2025-26
$13,850,000 $15,000,000 Cash Funds for biomedical research from the Nebraska
Health Care Cash Fund. There is included in the appropriation to this program
for FY2026-27 $10,000,000 $15,000,000 Cash Funds for biomedical research from
the Nebraska Health Care Cash Fund. At least $700,000 of such appropriated
funds shall be used annually for research to improve racial and ethnic minority
health. Of the amount appropriated for FY2025-26, $10,160,000 shall be
distributed to the University of Nebraska and $3,690,000 shall be available for
contracts with other postsecondary educational institutions having colleges of
medicine in Nebraska and their affiliated research hospitals in Nebraska. Of
the amount appropriated for FY2026-27, $6,000,000 each fiscal year, $11,000,000
shall be distributed to the University of Nebraska and $4,000,000 shall be
available for contracts with other postsecondary educational institutions
having colleges of medicine in Nebraska and their affiliated research hospitals
in Nebraska. Each recipient of funds under this section shall report annually
to the Legislature and to the Governor regarding the use of such funds
received. The report required to be submitted to the Legislature by this
section shall be submitted electronically.
Sec. 83. Laws 2025, LB261, section 114, is amended to read:
Sec. 114. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES
Program No. 624 - Health Information Exchange
FY2025-26 FY2026-27
GENERAL FUND 4,774,860 3,800,000
GENERAL FUND 4,774,860 4,774,860
FEDERAL FUND est. 9,957,274 9,957,274
PROGRAM TOTAL 14,732,134 13,757,274
PROGRAM TOTAL 14,732,134 14,732,134
Sec. 84. Laws 2025, LB261, section 127, is amended to read:
Sec. 127. AGENCY NO. 28 — DEPARTMENT OF VETERANS' AFFAIRS
Program No. 511 - Veterans' Affairs
FY2025-26 FY2026-27
GENERAL FUND 47,303,622 52,869,198
GENERAL FUND 56,368,794 58,078,076
CASH FUND 22,869,266 22,721,810
CASH FUND 16,099,266 16,135,105
FEDERAL FUND est. 35,038,678 35,500,305
FEDERAL FUND est. 27,538,678 28,000,305
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PROGRAM TOTAL 105,211,566 111,091,313
PROGRAM TOTAL 100,006,738 102,213,486
SALARY LIMIT 60,565,553 62,047,129
SALARY LIMIT 58,565,553 60,047,129
The Department of Administrative Services shall monitor the appropriations
and expenditures for this program according to the following program
classifications:
No. 36 - Departmental Administration
No. 37 - Veterans' Cemeteries
No. 510 - State Service Office
No. 519 - Central Nebraska Veterans' Home
No. 520 - Norfolk Veterans' Home
No. 521 - Western Nebraska Veterans' Home
No. 522 - Eastern Nebraska Veterans' Home
Sec. 85. Laws 2025, LB261, section 128, is amended to read:
Sec. 128. AGENCY NO. 30 — STATE ELECTRICAL BOARD
Program No. 197 - Public Protection
FY2025-26 FY2026-27
CASH FUND 2,758,509 2,425,319
CASH FUND 2,758,509 2,825,319
PROGRAM TOTAL 2,758,509 2,425,319
PROGRAM TOTAL 2,758,509 2,825,319
SALARY LIMIT 1,520,018 1,526,656
Sec. 86. Laws 2025, LB261, section 131, is amended to read:
Sec. 131. AGENCY NO. 31 — MILITARY DEPARTMENT
Program No. 544 - National and State Guard
FY2025-26 FY2026-27
GENERAL FUND 3,936,905 4,005,942
GENERAL FUND 4,045,314 4,138,048
CASH FUND 1,475,201 475,201
CASH FUND 475,201 475,201
FEDERAL FUND est. 20,442,543 20,681,696
PROGRAM TOTAL 25,854,649 25,162,839
PROGRAM TOTAL 24,963,058 25,294,945
SALARY LIMIT 9,338,908 9,600,831
Sec. 87. Laws 2025, LB261, section 132, is amended to read:
Sec. 132. AGENCY NO. 31 — MILITARY DEPARTMENT
Program No. 545 - Emergency Management
FY2025-26 FY2026-27
GENERAL FUND 972,211 1,011,363
GENERAL FUND 1,335,947 1,373,883
CASH FUND est. 641,392 648,370
FEDERAL FUND est. 3,996,350 4,048,975
PROGRAM TOTAL 5,609,953 5,708,708
PROGRAM TOTAL 5,973,689 6,071,228
SALARY LIMIT 2,628,350 2,703,609
Cash Fund expenditures shall not be limited to the amounts shown.
There is included in the appropriation to this program for FY2025-26
$1,570,604 Federal Funds estimate for state aid, which shall only be used for
such purpose. There is included in the appropriation to this program for
FY2026-27 $1,570,604 Federal Funds estimate for state aid, which shall only be
used for such purpose.
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Sec. 88. Laws 2025, LB261, section 133, is amended to read:
Sec. 133. AGENCY NO. 31 — MILITARY DEPARTMENT
Program No. 548 - Tuition Assistance
FY2025-26 FY2026-27
GENERAL FUND 1,152,793 1,052,793
GENERAL FUND 1,052,793 1,052,793
PROGRAM TOTAL 1,152,793 1,052,793
PROGRAM TOTAL 1,052,793 1,052,793
SALARY LIMIT -0- -0-
There is included in the appropriation to this program for FY2025-26
$1,152,793 $1,052,793 General Funds for state aid, which shall only be used for
such purpose. There is included in the appropriation to this program for
FY2026-27 $1,052,793 General Funds for state aid, which shall only be used for
such purpose.
Sec. 89. Laws 2025, LB261, section 135, is amended to read:
Sec. 135. AGENCY NO. 32 — BOARD OF EDUCATIONAL LANDS AND FUNDS
Program No. 529 - Land Surveys
FY2025-26 FY2026-27
GENERAL FUND 488,895 506,252
GENERAL FUND 497,895 515,252
CASH FUND 49,883 51,791
PROGRAM TOTAL 538,778 558,043
PROGRAM TOTAL 547,778 567,043
SALARY LIMIT 376,857 389,507
Any General Funds expended for costs associated with the administration of
school lands shall be reimbursed, on a quarterly basis, to the General Fund by
the Board of Educational Lands and Funds.
Sec. 90. Laws 2025, LB261, section 145, is amended to read:
Sec. 145. AGENCY NO. 33 — GAME AND PARKS COMMISSION
Program No. 617 - Engineering and Area Maintenance
FY2025-26 FY2026-27
GENERAL FUND 1,856,948 1,856,948
CASH FUND 2,524,763 2,567,038
CASH FUND 2,508,986 2,630,144
PROGRAM TOTAL 4,381,711 4,423,986
PROGRAM TOTAL 4,365,934 4,487,092
SALARY LIMIT 2,277,105 2,291,784
SALARY LIMIT 2,277,105 2,346,588
Sec. 91. Laws 2025, LB261, section 153, is amended to read:
Sec. 153. AGENCY NO. 33 — GAME AND PARKS COMMISSION
Program No. 969 - State Recreation Areas
FY2025-26 FY2026-27 FUTURE
CASH FUND est. 500,000 500,000 -0-
PROGRAM TOTAL 500,000 500,000 -0-
The Game and Parks Commission is hereby authorized to make state
recreation area improvements statewide with the appropriation to this program.
It is intended that the following projects be undertaken with funds
appropriated to this program for FY2025-26:
Area improvements to implement master plan - Lake McConaughy and Lake
Ogallala State Recreation Areas, $500,000.
It is intended that the following projects be undertaken with funds
appropriated to this program for FY2026-27:
Area improvements to implement master plan - Lake McConaughy and Lake
Ogallala State Recreation Areas, $500,000.
Sec. 92. Laws 2025, LB261, section 154, is amended to read:
Sec. 154. AGENCY NO. 33 — GAME AND PARKS COMMISSION
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Program No. 971 - Special Use Areas
FY2025-26 FY2026-27 FUTURE
CASH FUND est. 475,000 365,000 -0-
PROGRAM TOTAL 475,000 365,000 -0-
The Game and Parks Commission is hereby authorized to build, maintain, and
repair facilities required for holding and studying bighorn sheep.
Sec. 93. Laws 2025, LB261, section 155, is amended to read:
Sec. 155. AGENCY NO. 33 — GAME AND PARKS COMMISSION
Program No. 972 - Administrative Facilities - IMPR
FY2025-26 FY2026-27 FUTURE
CASH FUND est. 2,610,000 445,000 -0-
PROGRAM TOTAL 2,610,000 445,000 -0-
Cash fund expenditures shall not be limited to the amount shown.
The Game and Parks Commission is hereby authorized to make improvements to
administrative facilities for the Lincoln headquarters and other district
offices.
Sec. 94. Laws 2025, LB261, section 156, is amended to read:
Sec. 156. AGENCY NO. 33 — GAME AND PARKS COMMISSION
Program No. 973 - Fish Production
FY2025-26 FY2026-27 FUTURE
CASH FUND est. 5,000,000 -0- -0-
CASH FUND est. 2,500,000 2,500,000 -0-
PROGRAM TOTAL 5,000,000 -0- -0-
PROGRAM TOTAL 2,500,000 2,500,000 -0-
Cash fund expenditures shall not be limited to the amount shown.
The Game and Parks Commission is hereby authorized to upgrade, maintain,
and repair fisheries facilities at the Calamus, North Platte, Rock Creek, and
Valentine hatcheries, the Grove Trout Rearing Station, district offices, and
service centers.
Sec. 95. Laws 2025, LB261, section 157, is amended to read:
Sec. 157. AGENCY NO. 33 — GAME AND PARKS COMMISSION
Program No. 975 - Emergency Repairs - Parks
FY2025-26 FY2026-27 FUTURE
CASH FUND est. 500,000 500,000 -0-
PROGRAM TOTAL 500,000 500,000 -0-
Cash fund expenditures shall not be limited to the amount shown.
The Game and Parks Commission is hereby authorized to make emergency
repairs statewide to facilities in the state park system with the appropriation
to this program.
Sec. 96. Laws 2025, LB261, section 158, is amended to read:
Sec. 158. AGENCY NO. 33 — GAME AND PARKS COMMISSION
Program No. 976 - Emergency Repairs - Wildlife
FY2025-26 FY2026-27 FUTURE
CASH FUND est. 685,000 151,000 -0-
PROGRAM TOTAL 685,000 151,000 -0-
Cash fund expenditures shall not be limited to the amount shown.
The Game and Parks Commission is hereby authorized to make emergency
repairs to Oak Valley and George Sylas facilities impacted by flooding, and
match federal funding from the Federal Emergency Management Agency.
Sec. 97. Laws 2025, LB261, section 159, is amended to read:
Sec. 159. AGENCY NO. 33 — GAME AND PARKS COMMISSION
Program No. 979 - Cowboy Trail Emergency Repairs
FY2025-26 FY2026-27 FUTURE
CASH FUND est. 544,000 250,000 -0-
PROGRAM TOTAL 544,000 250,000 -0-
Cash fund expenditures shall not be limited to the amount shown.
The Game and Parks Commission is hereby authorized to conduct emergency
repair and maintenance work on the Cowboy trails facilities.
Sec. 98. Laws 2025, LB261, section 162, is amended to read:
Sec. 162. AGENCY NO. 34 — NEBRASKA LIBRARY COMMISSION
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Program No. 252 - Library and Information Services
FY2025-26 FY2026-27
GENERAL FUND 3,221,988 3,327,036
GENERAL FUND 3,257,988 3,363,036
CASH FUND 45,484 45,484
FEDERAL FUND est. 1,150,206 1,187,191
PROGRAM TOTAL 4,417,678 4,559,711
PROGRAM TOTAL 4,453,678 4,595,711
SALARY LIMIT 2,865,897 2,943,242
Sec. 99. Laws 2025, LB261, section 164, is amended to read:
Sec. 164. AGENCY NO. 35 — NEBRASKA LIQUOR CONTROL COMMISSION
Program No. 73 - Licensing and Regulation
FY2025-26 FY2026-27
GENERAL FUND 2,885,293 3,014,207
GENERAL FUND 2,009,807 2,009,807
CASH FUND 600,000 100,000
CASH FUND 100,000 100,000
PROGRAM TOTAL 3,485,293 3,114,207
PROGRAM TOTAL 2,109,807 2,109,807
SALARY LIMIT 1,275,475 1,412,975
SALARY LIMIT 1,085,475 1,085,475
The unexpended General Fund appropriation balance existing on June 30,
2025, is hereby reappropriated.
The Department of Administrative Services shall monitor the appropriations
and expenditures for this program according to the following program
classifications:
No. 073 - Licensing and Regulation
No. 096 - Medical Cannabis
Sec. 100. Laws 2025, LB261, section 174, is amended to read:
Sec. 174. AGENCY NO. 46 — DEPARTMENT OF CORRECTIONAL SERVICES
Program No. 200 - Operations
FY2025-26 FY2026-27
GENERAL FUND 359,631,906 359,637,730
GENERAL FUND 363,059,147 375,144,831
CASH FUND 7,586,125 2,586,125
FEDERAL FUND est. 2,299,947 2,300,175
REVOLVING FUND est. 22,969,492 23,305,194
PROGRAM TOTAL 392,487,470 387,829,224
PROGRAM TOTAL 395,914,711 403,336,325
SALARY LIMIT 227,602,622 234,936,292
The unexpended General Fund appropriation balance existing on June 30,
2025, is hereby reappropriated.
There is included in the salary limitations provided by this section
$5,003,370 for FY2025-26 and $5,003,370 for FY2026-27 for Revolving Fund
salaries for program classifications 390 and 563, that shall not be limited to
the amounts shown.
The Department of Administrative Services shall monitor the appropriations
and expenditures for this program according to the following program
classifications:
No. 260 - Nebraska Correctional Youth Facility
No. 300 - Tecumseh Correctional Center
No. 368 - Lincoln Community Corrections Center
No. 369 - Omaha Community Corrections Center
No. 370 - Central Office
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No. 372 - Nebraska State Penitentiary
No. 373 - Nebraska Center for Women - York
No. 375 - Diagnostic and Evaluation Center
No. 376 - Lincoln Correctional Center
No. 377 - Omaha Correctional Center
No. 386 - McCook Incarceration Work Camp
No. 389 - Adult Parole Program
No. 390 - Federal Surplus Property
No. 391 - Reception and Treatment Center
No. 495 - Department Central Warehouse
No. 563 - Correctional Industries
Revolving Fund expenditures shall not be limited to the amounts shown.
It is intended that the Department of Correctional Services shall maintain
a Department Contingency Fund and a Department Equipment Fund.
The Department of Correctional Services shall file a report electronically
with the Clerk of the Legislature on or before December 31, 2026. Such report
shall detail the department's plan to decommission the Nebraska State
Penitentiary, the timeline for the decommissioning plan, an estimate of all
operating costs associated with the new facility and the fiscal year in which
such costs will be incurred, and any reductions in expenses associated with the
Nebraska State Penitentiary and the fiscal year in which such reductions will
be incurred.
Sec. 101. Laws 2025, LB261, section 175, is amended to read:
Sec. 175. AGENCY NO. 46 — DEPARTMENT OF CORRECTIONAL SERVICES
Program No. 213 - Corrections Workforce Recruitment and Development
FY2025-26 FY2026-27
GENERAL FUND 486,732 973,465
GENERAL FUND 973,465 973,465
PROGRAM TOTAL 486,732 973,465
PROGRAM TOTAL 973,465 973,465
Sec. 102. Laws 2025, LB261, section 176, is amended to read:
Sec. 176. AGENCY NO. 46 — DEPARTMENT OF CORRECTIONAL SERVICES
Program No. 214 - Vocational and Life Skills
FY2025-26 FY2026-27
GENERAL FUND 6,246,923 6,310,948
GENERAL FUND 6,251,299 6,313,029
CASH FUND 8,300,000 4,800,000
REVOLVING FUND 116,450 116,450
PROGRAM TOTAL 14,663,373 11,227,398
PROGRAM TOTAL 14,667,749 11,229,479
SALARY LIMIT 1,799,490 1,832,706
(1) There is included in the appropriation to this program for FY2025-26
$4,000,000 General Funds and $8,300,000 Cash Funds for state aid, which shall
only be used for such purpose. There is included in the appropriation to this
program for FY2026-27 $4,000,000 General Funds and $4,800,000 Cash Funds for
state aid, which shall only be used for such purpose.
(2) It is the intent of the Legislature that $500,000 General Funds and
$500,000 Cash Funds of the amounts shown as state aid in both FY2025-26 and
FY2026-27 be awarded to organizations that provide paid preparatory training
programs, preapprenticeship programs, or other paid training that leads
directly into a federal registered apprenticeship program and that the grants
require a minimum one-to-one cash or in-kind matching contribution. Unallocated
grant funds held by the Department of Correctional Services at the end of the
fiscal year shall be reappropriated for the next fiscal year.
(3) It is the intent of the Legislature that $7,800,000 Cash Funds of the
amount shown as state aid for FY2025-26 and $4,300,000 Cash Funds of the amount
shown as state aid for FY2026-27 be awarded as grants to organizations
providing the following services: Reentry and restorative justice programming
for adult and juvenile offenders who are committed to a facility and for adult
and juvenile offenders who are released from commitment; reentry centers;
transitional, community, and half-way housing; supportive permanent housing;
wrap-around services; facility-based programming, including unit-based
programing; community corrections; front-end, middle, and back-end services and
interventions; and family support. Unallocated grant funds held by the
Department of Correctional Services at the end of the fiscal year shall be
reappropriated for the next fiscal year. It is the intent of the Legislature
that grants awarded under this section, except those described in subsection
(2) of this section, be paid in advance on a monthly basis. The Department of
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Correctional Services may require grantees to return unused funds upon
documentation that any approved service is not provided or may apply such
unused funds to future monthly payments.
(4) The unexpended Cash Fund appropriation balance existing on June 30,
2025, is hereby reappropriated for the purpose of state aid.
Sec. 103. Laws 2025, LB261, section 182, is amended to read:
Sec. 182. AGENCY NO. 47 — NEBRASKA EDUCATIONAL TELECOMMUNICATIONS
COMMISSION
Program No. 533 - Network Operations
FY2025-26 FY2026-27
GENERAL FUND 11,100,873 11,210,852
GENERAL FUND 11,264,473 11,543,452
CASH FUND 312,450 252,450
CASH FUND 312,450 312,450
PROGRAM TOTAL 11,413,323 11,463,302
PROGRAM TOTAL 11,576,923 11,855,902
SALARY LIMIT 3,805,832 3,948,247
Sec. 104. Laws 2025, LB261, section 186, is amended to read:
Sec. 186. AGENCY NO. 48 — COORDINATING COMMISSION FOR POSTSECONDARY
EDUCATION
Program No. 690 - Nebraska Opportunity Grant Program
FY2025-26 FY2026-27
GENERAL FUND 6,833,430 7,093,430
GENERAL FUND 7,093,430 7,093,430
CASH FUND 18,114,872 17,854,872
CASH FUND 17,854,872 17,854,872
PROGRAM TOTAL 24,948,302 24,948,302
There are no personal services included in the appropriations in this
section.
There is included in the appropriation to this program for FY2025-26
$6,833,430 $7,093,430 General Funds and $18,114,872 $17,854,872 Cash Funds for
state aid, which shall only be used for such purpose. There is included in the
appropriation to this program for FY2026-27 $7,093,430 General Funds and
$17,854,872 Cash Funds for state aid, which shall only be used for such
purpose.
Sec. 105. Laws 2025, LB261, section 187, is amended to read:
Sec. 187. AGENCY NO. 48 — COORDINATING COMMISSION FOR POSTSECONDARY
EDUCATION
Program No. 691 - Access College Early Scholarship Program
FY2025-26 FY2026-27
GENERAL FUND 1,450,000 1,350,000
GENERAL FUND 1,500,000 1,500,000
PROGRAM TOTAL 1,450,000 1,350,000
PROGRAM TOTAL 1,500,000 1,500,000
There are no personal services included in the appropriations in this
section.
There is included in the appropriation to this program for FY2025-26
$100,000 General Funds and for FY2026-27 $-0- General Funds for technology
enhancements to the Access College Early web-based application.
There is included in the appropriation to this program for FY2025-26
$1,350,000 $1,400,000 General Funds for state aid, which shall only be used for
such purpose. There is included in the appropriation to this program for
FY2026-27 $1,350,000 $1,500,000 General Funds for state aid, which shall only
be used for such purpose.
Sec. 106. Laws 2025, LB261, section 202, is amended to read:
Sec. 202. AGENCY NO. 54 — NEBRASKA STATE HISTORICAL SOCIETY
Program No. 648 - Nebraska State Historical Society
FY2025-26 FY2026-27
GENERAL FUND 4,560,434 4,740,434
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GENERAL FUND 5,286,038 5,286,038
CASH FUND 3,836,010 3,916,427
CASH FUND 3,225,382 3,485,799
FEDERAL FUND est. 987,580 1,030,275
PROGRAM TOTAL 9,384,024 9,687,136
PROGRAM TOTAL 9,499,000 9,802,112
SALARY LIMIT 5,108,247 5,108,247
The Department of Administrative Services shall monitor the appropriations
and expenditures for this program according to the following program
classifications:
No. 43 - Departmental Administration
No. 258 - Library/Archives Division
No. 541 - Museum Operation
No. 542 - Branch Museums
No. 543 - Archeology Division
No. 552 - Historic Preservation
No. 632 - Hall of Fame Commission
No. 647 - Skeletal Remains Protection
No. 653 - Gerald R. Ford Conservation Center
There is included in the appropriation to this program for FY2025-26
$100,000 Federal Funds estimate for state aid, which shall only be used for
such purpose. There is included in the appropriation to this program for
FY2026-27 $100,000 Federal Funds estimate for state aid, which shall only be
used for such purpose.
There is included in the appropriation to this program for FY2025-26
$25,000 General Funds and for FY2026-27 $25,000 General Funds to carry out
obligations of the agency under the Unmarked Human Burial Sites and Skeletal
Remains Protection Act, which shall only be used for such purpose.
It is the intent of the Legislature that the Nebraska State Historical
Society shall continue to budget and account for each of the branch museums at
the subprogram level within this program.
Appropriations shall only be expended for the operation, construction,
maintenance, or repair of a gift of real property after that property has been
approved for acceptance by the Governor and the Legislature as required under
section 81-1,113.
Sec. 107. Laws 2025, LB261, section 211, is amended to read:
Sec. 211. AGENCY NO. 64 — NEBRASKA STATE PATROL
Program No. 100 - Public Protection
FY2025-26 FY2026-27
GENERAL FUND 85,964,893 86,489,031
GENERAL FUND 89,325,513 89,325,513
CASH FUND 10,718,874 10,646,332
CASH FUND 10,405,534 10,332,992
FEDERAL FUND est. 1,032,003 1,177,933
PROGRAM TOTAL 97,715,770 98,313,296
PROGRAM TOTAL 100,763,050 100,836,438
SALARY LIMIT 58,325,304 59,914,313
SALARY LIMIT 59,391,534 60,834,142
The unexpended General Fund appropriation balance existing on June 30,
2025, is hereby reappropriated.
The Department of Administrative Services shall monitor the appropriations
and expenditures for this program according to the following program
classifications:
No. 189 - Command and Support
No. 190 - Criminal Investigations
No. 195 - Road Operations
There is included in the appropriation to this program for FY2025-26
$150,000 General Funds and $100,000 Federal Funds from the Byrne Criminal
History Improvement set-aside funds, subject to available federal
appropriation, which shall only be expended for criminal justice information
systems improvements. There is included in the appropriation to this program
for FY2026-27 $150,000 General Funds and $100,000 Federal Funds from the Byrne
Criminal History Improvement set-aside funds, subject to available federal
appropriation, which shall only be expended for criminal justice information
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systems improvements. Federal Funds transferred to the Nebraska State Patrol
pursuant to this section shall be expended consistent with all applicable
federal laws, rules, and regulations pertaining to Byrne Criminal History
Improvement set-aside funds.
There is included in the appropriation to this program for FY2025-26
$489,979 Cash Funds and for FY2026-27 $489,979 Cash Funds, which appropriation
amounts shall only be expended to provide law enforcement coverage along state
road construction zones. The Department of Transportation shall contract with
the Nebraska State Patrol for such law enforcement coverage and shall pay for
such services from the Roads Operations Cash Fund to the Nebraska State Patrol
Cash Fund in four equal quarterly amounts to be transferred by the State
Treasurer on or before July 15, October 15, January 15, and April 15, for both
FY2025-26 and FY2026-27.
Sec. 108. Laws 2025, LB261, section 214, is amended to read:
Sec. 214. AGENCY NO. 64 — NEBRASKA STATE PATROL
Program No. 630 - State Capitol Security
FY2025-26 FY2026-27
GENERAL FUND 283,387 283,728
GENERAL FUND 294,568 294,568
REVOLVING FUND 1,986,146 2,052,504
PROGRAM TOTAL 2,269,533 2,336,232
PROGRAM TOTAL 2,280,714 2,347,072
SALARY LIMIT 1,318,550 1,353,911
The unexpended General Fund appropriation balance existing on June 30,
2025, is hereby reappropriated.
Any security agreements entered into by the Nebraska State Patrol, on
behalf of the state capitol security division, shall require that all such
revenue be credited directly to the Capitol Security Revolving Fund.
For budgeting purposes only, the amount of projected revenue to be
received from security agreements entered into by the Nebraska State Patrol, on
behalf of the state capitol security division, to be credited directly to the
Capitol Security Revolving Fund is estimated to be $532,460 for FY2025-26 and
$532,460 for FY2026-27.
Sec. 109. Laws 2025, LB261, section 215, is amended to read:
Sec. 215. AGENCY NO. 64 — NEBRASKA STATE PATROL
Program No. 850 - Nebraska Public Safety Communication System
FY2025-26 FY2026-27
GENERAL FUND 544,214 1,046,515
GENERAL FUND 1,119,592 1,119,592
CASH FUND 5,976,771 5,575,496
PROGRAM TOTAL 6,520,985 6,622,011
PROGRAM TOTAL 7,096,363 6,695,088
SALARY LIMIT 687,289 694,007
SALARY LIMIT 251,250 257,968
The unexpended General Fund appropriation balance existing on June 30,
2025, is hereby reappropriated.
Sec. 110. Laws 2025, LB261, section 218, is amended to read:
Sec. 218. AGENCY NO. 65 — DEPARTMENT OF ADMINISTRATIVE SERVICES
Program No. 174 - OCIO Operations
FY2025-26 FY2026-27
REVOLVING FUND 133,742,982 134,431,049
REVOLVING FUND 133,742,982 135,160,597
PROGRAM TOTAL 133,742,982 134,431,049
PROGRAM TOTAL 133,742,982 135,160,597
SALARY LIMIT 32,681,705 33,231,856
SALARY LIMIT 32,681,705 33,767,981
The Department of Administrative Services shall monitor the appropriations
and expenditures for this agency for FY2025-26 and FY2026-27 according to the
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following program classifications:
No. 101 - Chief Information Officer
No. 170 - Statewide Computer Network
No. 172 - Information Management Services
No. 173 - Communications Division
No. 245 - Public Safety Communications System
Sec. 111. Laws 2025, LB261, section 220, is amended to read:
Sec. 220. AGENCY NO. 65 — DEPARTMENT OF ADMINISTRATIVE SERVICES
Program No. 509 - Budget Division
FY2025-26 FY2026-27
GENERAL FUND 1,791,371 1,791,371
GENERAL FUND 1,990,412 1,990,412
PROGRAM TOTAL 1,791,371 1,791,371
PROGRAM TOTAL 1,990,412 1,990,412
SALARY LIMIT 1,489,461 1,536,345
The unexpended General Fund appropriation balance existing on June 30,
2025, less $500,000, is hereby reappropriated.
Sec. 112. Laws 2025, LB261, section 222, is amended to read:
Sec. 222. AGENCY NO. 65 — DEPARTMENT OF ADMINISTRATIVE SERVICES
Program No. 560 - State Building Division
FY2025-26 FY2026-27
GENERAL FUND 207,050 207,050
GENERAL FUND 230,055 230,055
CASH FUND 933,457 933,457
REVOLVING FUND 93,376,511 53,804,745
PROGRAM TOTAL 94,517,018 54,945,252
PROGRAM TOTAL 94,540,023 54,968,257
SALARY LIMIT 8,931,004 9,140,423
Charges assessed by the Department of Administrative Services pursuant to
provisions of subdivision (4)(b) of section 81-1108.17 for the Ferguson House
shall not annually exceed an amount calculated as follows:
(1) Multiply the insured replacement value of the Ferguson House property
by two one-hundredths;
(2) Divide the amount of tenant-occupied gross square feet of Ferguson
House space by the Ferguson House gross square feet of total space; and
(3) Multiply the amount computed in subdivision (1) of this section by the
amount computed in subdivision (2) of this section.
Sec. 113. Laws 2025, LB261, section 225, is amended to read:
Sec. 225. AGENCY NO. 65 — DEPARTMENT OF ADMINISTRATIVE SERVICES
Program No. 591 - Tort Claims
FY2025-26 FY2026-27
GENERAL FUND 210,000 210,000
CASH FUND 170,000 210,360
CASH FUND 170,000 170,000
PROGRAM TOTAL 380,000 420,360
PROGRAM TOTAL 380,000 380,000
(1) The following amounts are hereby transferred to the Tort Claims Fund
from the respective agency fund balances:
(a) $797 from the Nebraska Brand Committee;
(b) $4,487 from the Department of Motor Vehicles;
(c) $22,691 from the Game and Parks Commission;
(d) $30,934 from the Department of Transportation; and
(e) $660 from the Board of Trustees of the Nebraska State Colleges.
Such sum shall be transferred to the risk management and state claims
division no later than August 1, 2025, or in four equal payments on August 1,
October 1, January 1, and April 1, at the discretion of the Risk Manager.
(2) The following amounts are hereby transferred to the Tort Claims Fund
from the respective agency fund balances:
(a) $797 from the Nebraska Brand Committee;
(b) $4,487 from the Department of Motor Vehicles;
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(a) $1,076 (c) $22,691 from the Game and Parks Commission;
(b) $29,267 (d) $30,934 from the Department of Transportation; and
(e) $660 from the Board of Trustees of the Nebraska State Colleges.
(c) $865 from the Department of Agriculture;
(d) $1,359 from the State Department of Education;
(e) $2,162 from the Board of Regents of the University of Nebraska; and
(f) $5,630 from the Department of Administrative Services, state building
division.
Such sum shall be transferred to the risk management and state claims
division no later than August 1, 2026, or in four equal payments on August 1,
October 1, January 1, and April 1, at the discretion of the Risk Manager.
It is the intent of the Legislature that transfers specified in this
section for FY2026-27 be adjusted by the One Hundred Ninth Legislature, Second
Session, 2026, in accordance with information available after July 1, 2025.
Sec. 114. Laws 2025, LB261, section 228, is amended to read:
Sec. 228. AGENCY NO. 65 — DEPARTMENT OF ADMINISTRATIVE SERVICES
Program No. 594 - State Insurance
FY2025-26 FY2026-27
REVOLVING FUND 13,794,411 13,544,411
REVOLVING FUND 13,544,411 13,544,411
PROGRAM TOTAL 13,794,411 13,544,411
PROGRAM TOTAL 13,544,411 13,544,411
The unexpended Cash Fund appropriation balance existing on June 30, 2025,
is hereby reappropriated.
Sec. 115. Laws 2025, LB261, section 229, is amended to read:
Sec. 229. AGENCY NO. 65 — DEPARTMENT OF ADMINISTRATIVE SERVICES
Program No. 605 - Personnel Division
FY2025-26 FY2026-27
GENERAL FUND 932,263 1,492,263
GENERAL FUND 1,592,263 1,592,263
REVOLVING FUND 9,549,565 9,549,565
REVOLVING FUND 9,549,565 9,549,565
PROGRAM TOTAL 10,481,828 11,041,828
PROGRAM TOTAL 11,141,828 11,141,828
SALARY LIMIT 8,257,051 8,297,478
SALARY LIMIT 8,303,408 8,343,835
Sec. 116. Laws 2025, LB261, section 231, is amended to read:
Sec. 231. AGENCY NO. 65 — DEPARTMENT OF ADMINISTRATIVE SERVICES
Program No. 608 - Employee Relations Division
FY2025-26 FY2026-27
GENERAL FUND 293,712 296,236
GENERAL FUND 379,680 382,204
PROGRAM TOTAL 293,712 296,236
PROGRAM TOTAL 379,680 382,204
SALARY LIMIT 279,721 289,634
The unexpended General Fund appropriation balance existing on June 30,
2025, is hereby reappropriated.
Sec. 117. Laws 2025, LB261, section 232, is amended to read:
Sec. 232. AGENCY NO. 65 — DEPARTMENT OF ADMINISTRATIVE SERVICES
Program No. 685 - Office of the Nebraska Capitol Commission
FY2025-26 FY2026-27
GENERAL FUND 4,678,873 5,005,552
GENERAL FUND 5,198,748 5,525,427
CASH FUND 60,243 60,243
REVOLVING FUND -0- -0-
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REVOLVING FUND 4,750 4,750
PROGRAM TOTAL 4,739,116 5,065,795
PROGRAM TOTAL 5,263,741 5,590,420
SALARY LIMIT 1,887,562 1,935,952
The unexpended General Fund appropriation balance existing on June 30,
2025, is hereby reappropriated. It is the intent of the Legislature that any
reappropriated balance, other than Capitol Heating, Ventilating, and Air
Conditioning Systems Replacement project manager reappropriation, be used for
unexpected increases in utility expenses.
Sec. 118. Laws 2025, LB261, section 245, is amended to read:
Sec. 245. AGENCY NO. 72 — DEPARTMENT OF ECONOMIC DEVELOPMENT
Program No. 601 - Community and Rural Development
FY2025-26 FY2026-27
GENERAL FUND 7,044,942 4,294,942
GENERAL FUND 7,294,942 6,294,942
CASH FUND 36,575,991 27,671,030
CASH FUND 36,575,991 21,671,030
FEDERAL FUND est. 54,511,806 54,571,661
FEDERAL FUND est. 54,572,337 54,632,192
PROGRAM TOTAL 98,132,739 86,537,633
PROGRAM TOTAL 98,443,270 82,598,164
SALARY LIMIT 3,269,540 3,321,255
SALARY LIMIT 3,330,071 3,381,786
There is included in the appropriation to this program for FY2025-26
$6,330,762 $6,580,762 General Funds, $33,726,860 Cash Funds, and $50,530,110
Federal Funds estimate for state aid, which shall only be used for such
purpose. There is included in the appropriation to this program for FY2026-27
$3,580,762 $5,580,762 General Funds, $25,023,140 $19,023,140 Cash Funds, and
$50,530,110 Federal Funds estimate for state aid, which shall only be used for
such purpose.
There is included in the appropriation to this program for FY2025-26
$250,000 Cash Funds and for FY2026-27 $-0- Cash Funds from the Middle Income
Workforce Housing Investment Fund to conduct a study regarding prefabricated
housing in Nebraska.
There is included in the amount shown as aid for FY2025-26 $700,000
General Funds to provide aid funding to development districts formed under
sections 13-1901 to 13-1907. There is included in the amount shown as aid for
FY2026-27 $700,000 General Funds to provide aid funding to development
districts formed under sections 13-1901 to 13-1907.
There is included in the amount shown as aid for FY2025-26 $4,880,762
General Funds to provide aid for mentorship programs for nonprofit
organizations that meet eligibility requirements designed by the Department of
Economic Development to improve reading levels for elementary students. There
is included in the amount shown as aid for FY2026-27 $2,880,762 $4,880,762
General Funds to provide aid for mentorship programs for nonprofit
organizations that meet eligibility requirements designed by the Department of
Economic Development to either improve reading levels or promote professional
growth for elementary students.
There is included in the amount shown as aid for FY2025-26 $750,000
$1,000,000 General Funds and for FY2026-27 $-0- General Funds for the grant
authorized in section 81-1213.04, which shall only be used for such purpose.
The unexpended Cash Fund appropriation balance for unexpended obligations
existing on June 30, 2025, for the Rural Workforce Housing Investment Act, the
Middle Income Workforce Housing Investment Act, the Nebraska Affordable Housing
Act, and the Nebraska Rural Projects Act, is hereby reappropriated.
Sec. 119. Laws 2025, LB261, section 246, is amended to read:
Sec. 246. AGENCY NO. 72 — DEPARTMENT OF ECONOMIC DEVELOPMENT
Program No. 603 - Industrial Recruitment
FY2025-26 FY2026-27
GENERAL FUND 18,060,554 18,147,087
GENERAL FUND 15,718,538 15,805,071
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CASH FUND 86,019,625 57,525,784
CASH FUND 33,019,625 7,525,784
FEDERAL FUND est. 21,183,754 21,188,298
PROGRAM TOTAL 125,263,933 96,861,169
PROGRAM TOTAL 69,921,917 44,519,153
SALARY LIMIT 5,864,322 5,994,488
SALARY LIMIT 4,603,821 4,733,987
The unexpended Cash Fund appropriation balance for unexpended obligations
existing on June 30, 2025, for the Site and Building Development Act, is hereby
reappropriated.
The Department of Administrative Services shall monitor the appropriations
and expenditures for this program according to the following program
classifications:
No. 603 – Industrial Recruitment
No. 604 – Business Incentives
There is included in the appropriation to this program for FY2025-26
$11,020,352 General Funds, $84,839,197 $31,839,197 Cash Funds, and $20,737,571
Federal Funds estimate for state aid, which shall only be used for such
purpose. There is included in the appropriation to this program for FY2026-27
$11,020,352 General Funds, $56,339,197 $6,339,197 Cash Funds, and $20,737,571
Federal Funds estimate for state aid, which shall only be used for such
purpose.
It is the intent of the Legislature to appropriate an additional
$4,500,000 Cash Funds from the Site and Building Development Fund in FY2027-28
pursuant to subdivision (1)(h) of section 81-12,147.
There is included in the amount shown as aid for FY2025-26 $50,000,000
Cash Funds from the Nebraska Transformational Project Fund as state aid, which
shall only be used for such purpose. There is included in the amount shown as
aid for FY2026-27 $50,000,000 Cash Funds from the Nebraska Transformational
Project Fund as state aid, which shall only be used for such purpose.
There is included in the amount shown as aid for FY2025-26 $4,000,000 Cash
Funds and for FY2026-27 $-0- Cash Funds from the ImagiNE Nebraska Revolving
Loan Fund for state aid, which shall only be used for such purpose.
Sec. 120. Laws 2025, LB261, section 248, is amended to read:
Sec. 248. AGENCY NO. 72 — DEPARTMENT OF ECONOMIC DEVELOPMENT
Program No. 611 - Economic Recovery
FY2025-26 FY2026-27
CASH FUND 31,318,519 31,378,477
PROGRAM TOTAL 31,318,519 31,378,477
SALARY LIMIT 2,624,620 2,658,678
There is included in the appropriation to this program for FY2025-26
$27,448,770 Cash Funds for state aid, which shall only be used for such
purpose. There is included in the appropriation to this program for FY2026-27
$27,448,770 Cash Funds for state aid, which shall only be used for such
purpose.
The unexpended General Fund appropriation balance existing on June 30,
2025, is hereby reappropriated. The unexpended Cash Fund appropriation balance
existing on June 30, 2025, is hereby reappropriated.
The unexpended Federal Fund appropriation balance existing on June 30,
2025, from funds allocated to the State of Nebraska from the United States
Economic Development Administration's American Rescue Plan Travel, Tourism and
Outdoor Recreation program, is hereby reappropriated. The unexpended Federal
Fund appropriation balance existing on June 30, 2025, from funds allocated to
the State of Nebraska from the federal Coronavirus Capital Projects Fund
pursuant to the federal American Rescue Plan Act of 2021, 42 U.S.C. 804, is
hereby reappropriated.
Sec. 121. Laws 2025, LB261, section 255, is amended to read:
Sec. 255. AGENCY NO. 77 — COMMISSION OF INDUSTRIAL RELATIONS
Program No. 531 - Administration
FY2025-26 FY2026-27
GENERAL FUND 277,064 283,817
GENERAL FUND 277,064 283,877
PROGRAM TOTAL 277,064 283,817
PROGRAM TOTAL 277,064 283,877
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SALARY LIMIT 176,502 182,031
Sec. 122. Laws 2025, LB261, section 258, is amended to read:
Sec. 258. AGENCY NO. 78 — NEBRASKA COMMISSION ON LAW ENFORCEMENT AND
CRIMINAL JUSTICE
Program No. 198 - Central Administration
FY2025-26 FY2026-27
GENERAL FUND 2,697,764 2,772,331
GENERAL FUND 620,939 645,212
CASH FUND 908,642 809,016
CASH FUND 51,948 54,053
FEDERAL FUND est. 7,841,307 7,907,092
FEDERAL FUND est. 5,605,606 5,630,099
PROGRAM TOTAL 11,447,713 11,488,439
PROGRAM TOTAL 6,278,493 6,329,364
SALARY LIMIT 2,776,640 2,865,843
SALARY LIMIT 884,973 912,835
The Department of Administrative Services shall monitor the appropriations
and expenditures for this program according to the following program
classifications:
No. 198 - Central Administration
No. 203 - Jail Standards Board
No. 215 - Criminal Justice Information System
No. 220 - Community Corrections Division
Funds appropriated to Program 215 shall be used to support criminal
justice information systems projects for state law enforcement agencies and to
assist with the sharing of criminal justice information by federal, state, and
local agencies.
There is included in the appropriation to this program for FY2025-26
$4,520,673 Federal Funds estimate for state aid, which shall only be used for
such purpose. There is included in the appropriation to this program for
FY2026-27 $4,520,673 Federal Funds estimate for state aid, which shall only be
used for such purpose.
There is included in the appropriation to this program for FY2025-26
$327,736 General Funds to operate a victim notification system, which shall
only be used for such purpose. There is included in the appropriation to this
program for FY2026-27 $327,736 General Funds to operate a victim notification
system, which shall only be used for such purpose.
The budget division of the Department of Administrative Services shall
administratively transfer Salary Limits among Programs 150, 155, 198, 201, 215,
and 220 within Agency 78, upon written certification by the executive director
that the Nebraska Commission on Law Enforcement and Criminal Justice has
determined that such transfer is necessary for the efficient functioning of
agency operations.
The unexpended General Fund appropriation balance, less aid, existing on
June 30, 2025, less 1,800,000, is hereby reappropriated.
Sec. 123. Laws 2025, LB261, section 269, is amended to read:
Sec. 269. AGENCY NO. 83 — AID TO COMMUNITY COLLEGES
Program No. 151 - Aid to Community Colleges
FY2025-26 FY2026-27
GENERAL FUND 119,116,711 114,116,711
GENERAL FUND 119,116,711 119,116,711
PROGRAM TOTAL 119,116,711 114,116,711
PROGRAM TOTAL 119,116,711 119,116,711
There is included in the appropriation to this program for FY2025-26
$111,054,477 General Funds for general state aid, which shall only be used for
such purpose and which shall be distributed to community college areas pursuant
to the Community College Aid Act. There is included in the appropriation to
this program for FY2026-27 $106,054,477 $111,054,477 General Funds for general
state aid, which shall only be used for such purpose and which shall be
distributed to community college areas pursuant to the Community College Aid
Act.
There is also included in the appropriation to this program for FY2025-26
$8,062,234 General Funds for state aid for dual enrollment, which shall only be
used for such purpose. There is also included in the appropriation to this
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program for FY2026-27 $8,062,234 General Funds for state aid for dual
enrollment, which shall only be used for such purpose.
Appropriations for dual enrollment shall be distributed to community
college areas in direct proportion to the most recent available three-year
average full-time-equivalent enrollment in dual credit courses delivered by the
respective community college areas based upon dual enrollment credit hour
enrollment data reported to the Coordinating Commission for Postsecondary
Education by the respective community college areas.
For purposes of this section, dual enrollment course means a course
delivered to high school students for whom credit shall be reported on the
student's postsecondary educational institution transcript. It is the intent of
the Legislature that amounts distributed to each community college area in
proportion to enrollment in dual credit courses be applied to support
discounting of tuition assessed for enrollment in such courses.
Sec. 124. Laws 2025, LB261, section 276, is amended to read:
Sec. 276. AGENCY NO. 84 — DEPARTMENT OF WATER, ENERGY, AND ENVIRONMENT
Program No. 313 - Water Sustainability Fund
FY2025-26 FY2026-27
CASH FUND 5,172,364 -0-
CASH FUND -0- -0-
PROGRAM TOTAL 5,172,364 -0-
PROGRAM TOTAL -0- -0-
The unexpended Cash Fund appropriation balance appropriated to the
Department of Natural Resources for this program existing on June 30, 2025, is
hereby reappropriated to the Department of Water, Energy, and Environment for
this program.
There is included in the appropriation to this program for FY2025-26
$5,172,364 Cash Funds, plus any reappropriated amounts, for state aid, which
shall only be used for such purpose. There is included in the appropriation to
this program for FY2026-27 $-0- Cash Funds, plus any reappropriated amounts,
for state aid, which shall only be used for such purpose.
Sec. 125. Laws 2025, LB261, section 279, is amended to read:
Sec. 279. AGENCY NO. 84 — DEPARTMENT OF WATER, ENERGY, AND ENVIRONMENT
Program No. 334 - Soil and Water Conservation
FY2025-26 FY2026-27
GENERAL FUND 9,645,854 10,170,854
GENERAL FUND 10,708,426 10,758,426
CASH FUND 9,573,272 9,614,357
FEDERAL FUND est. 2,207,789 2,273,709
PROGRAM TOTAL 21,426,915 22,058,920
PROGRAM TOTAL 22,489,487 22,646,492
SALARY LIMIT 8,201,870 8,223,188
SALARY LIMIT 8,618,370 8,639,688
There is hereby reappropriated an amount certified by the Department of
Water, Energy, and Environment to the budget administrator of the budget
division of the Department of Administrative Services of the unexpended General
Fund and Cash Fund appropriation balances appropriated to the Department of
Natural Resources for this program existing on June 30, 2025, that are
allocated in budget subprograms 19, 20, 21, and 24 of Program 334.
Reappropriated funds shall be allocated to the same budget subprogram.
There is included in the appropriation to this program for FY2025-26
$7,450,000 Cash Funds plus any reappropriated amounts and $5,000 Federal Funds
estimate, for state aid, which shall only be used for such purpose. There is
included in the appropriation to this program for FY2026-27 $7,450,000 Cash
Funds plus any reappropriated amounts and $5,000 Federal Funds estimate, for
state aid, which shall only be used for such purpose.
There is included in the amount shown as state aid for FY2026-27, $353,000
Cash Funds for the removal of riparian vegetation as part of a vegetation
management program, if such vegetation management program is being conducted
for the primary objective of improving the conveyance of streamflow in natural
streams.
The unexpended Cash Fund appropriation balance appropriated to the
Department of Natural Resources for this program existing on June 30, 2025, is
hereby reappropriated to the Department of Water, Energy, and Environment for
this program.
Sec. 126. Laws 2025, LB261, section 280, is amended to read:
Sec. 280. AGENCY NO. 84 — DEPARTMENT OF WATER, ENERGY, AND ENVIRONMENT
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Program No. 513 - Environmental Quality
FY2025-26 FY2026-27
GENERAL FUND 5,250,060 5,250,060
GENERAL FUND 5,593,323 5,593,323
CASH FUND 42,816,431 43,115,996
FEDERAL FUND est. 45,798,301 46,175,320
PROGRAM TOTAL 93,864,792 94,541,376
PROGRAM TOTAL 94,208,055 94,884,639
SALARY LIMIT 18,561,743 18,956,247
SALARY LIMIT 18,821,791 19,216,295
The Department of Administrative Services shall monitor the appropriations
and expenditures for this program according to the following program
classifications:
No. 513 - Administration
No. 586 - Water Quality
No. 587 - Land Quality
No. 588 - Air Quality
There is included in the appropriation to this program for FY2025-26
$18,645,601 Cash Funds and $24,538,513 Federal Funds estimate for state aid,
which shall only be used for such purpose. There is included in the
appropriation to this program for FY2026-27 $18,645,601 Cash Funds and
$24,529,499 Federal Funds estimate for state aid, which shall only be used for
such purpose.
There is included in the amount shown for FY2026-27 $38,000,000 Federal
Funds for the purpose of awarding a grant to a city of the first class which
operates a publicly owned wastewater treatment facility that is subject to a
National Pollutant Discharge Elimination System permit and that has experienced
documented increases in industrial wastewater load resulting in treatment
capacity or compliance challenges due to a calcium caseinate food ingredient
manufacturing facility. The Federal Funds in this section are from the funds
awarded to the State of Nebraska from the Inflation Reduction Act of 2022, 42
U.S.C. 7437, as amended. Such grant award shall be contingent upon receipt of a
one-to-one match certified by the department.
The unexpended Cash Fund appropriation balance appropriated to the
Department of Environment and Energy Natural Resources for this program
existing on June 30, 2025, up to $6,000,000, is hereby reappropriated for
providing grants to metropolitan utilities districts for lead service line
replacements in accordance with section 71-5328.
Sec. 127. Laws 2025, LB261, section 285, is amended to read:
Sec. 285. AGENCY NO. 85 — PUBLIC EMPLOYEES RETIREMENT BOARD
Program No. 515 - Public Employees Retirement
FY2025-26 FY2026-27
GENERAL FUND 36,444,018 22,219,812
GENERAL FUND 36,444,018 18,112,000
PROGRAM TOTAL 36,444,018 22,219,812
PROGRAM TOTAL 36,444,018 18,112,000
There is included in the appropriation to this program for FY2025-26
$17,541,637 General Funds to provide additional funding to the School Employees
Retirement System of the State of Nebraska, which shall only be used for such
purpose. There is included in the appropriation to this program for FY2026-27
$-0- General Funds to provide additional funding to the School Employees
Retirement System of the State of Nebraska, which shall only be used for such
purpose.
There is included in the appropriation to this program for FY2025-26
$10,607,612 General Funds to provide additional funding to the Omaha School
Employees Retirement System, which shall only be used for such purpose. There
is included in the appropriation to this program for FY2026-27 $11,581,992
$10,600,000 General Funds to provide additional funding to the Omaha School
Employees Retirement System, which shall only be used for such purpose.
There is included in the appropriation to this program for FY2025-26
$6,834,870 General Funds to provide additional funding to the Nebraska State
Patrol Retirement System, which shall only be used for such purpose. There is
included in the appropriation to this program for FY2026-27 $9,416,612
$6,000,000 General Funds to provide additional funding to the Nebraska State
Patrol Retirement System, which shall only be used for such purpose.
There is included in the appropriation to this program for FY2025-26
$1,459,899 General Funds to provide additional funding to the Nebraska Judges
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Retirement System, which shall only be used for such purpose. There is included
in the appropriation to this program for FY2026-27 $1,221,208 $1,512,000
General Funds to provide additional funding to the Nebraska Judges Retirement
System, which shall only be used for such purpose.
Pursuant to section 84-1319.01, each state agency participating in the
State Employees Retirement System of the State of Nebraska shall contribute an
amount to the State Equal Retirement Benefit Fund to provide all similarly
situated male and female members with equal benefits. It is the intent of the
Legislature that the Public Employees Retirement Board notify each state agency
of the amount to be paid to the fund for FY2025-26 and FY2026-27.
Sec. 128. Laws 2025, LB261, section 300, is amended to read:
Sec. 300. CASH FUNDS.
The receipts for FY2025-26 and FY2026-27 inuring to the several Cash
Funds, together with any amounts held in account by the State Treasurer on June
30, 2025, are hereby credited to each of the funds respectively.
Expenditure of Cash Funds appropriated in this act shall be limited to the
amount shown by program except when specific exceptions are made. The amounts
appropriated in this act include the following funds:
(1) Legislative Council: Nebraska Legislative Shared Information System
Cash Fund, Donations/Contributions Cash Fund, Nebraska Statutes Cash Fund,
Clerk of the Legislature Cash Fund, Biotechnology Development Cash Fund,
Nebraska Health Care Cash Fund;
(2) Supreme Court: Supreme Court Reports Cash Fund, Court Appointed
Special Advocate Fund, Nebraska Statutes Distribution Cash Fund, Supreme Court
Attorney Services Cash Fund, Probation Program Cash Fund, Probation Cash Fund,
State Probation Contractual Services Cash Fund, Dispute Resolution Cash Fund,
Counsel for Discipline Cash Fund, Supreme Court Education Fund, Supreme Court
Automation Cash Fund, Parenting Act Fund, Public Guardianship Cash Fund,
Administrative Office of the Courts Cash Fund, Bar Commission Cash Fund;
(3) Governor: Governor's Policy Research Cash Fund;
(4) Secretary of State: Records Management Cash Fund, Secretary of State
Cash Fund, Election Administration Fund;
(5) Auditor of Public Accounts: Auditor of Public Accounts Cash Fund
Cooperative Audit Cash Fund;
(6) Attorney General: Motor Vehicle Fraud Cash Fund, Department of Justice
Natural Resources Enforcement Fund, State Settlement Cash Fund, Nebraska Health
Care Cash Fund, State Medicaid Fraud Control Unit Cash Fund , Financial Fraud
Victims' Reimbursement Fund;
(7) State Treasurer: State Treasurer Administrative Fund, Unclaimed
Property Cash Fund, Mutual Finance Assistance Fund, Education College Savings
Plan Administrative Fund, Education College Savings Plan Expense Fund,
Convention Center Support Fund, State Disbursement Unit Cash Fund, Treasury
Management Cash Fund, Sports Arena Facility Support Fund, Political Subdivision
Recapture Cash Fund, Inland Port Authority Fund, College Savings Incentive Cash
Fund, Medical Debt Relief Fund, Give to Enable Support Cash Fund;
(8) State Department of Education: State Department of Education Cash
Fund, Certification Fund, School Technology Fund, Tuition Recovery Cash Fund,
Private Postsecondary Career Schools Cash Fund, School District Reorganization
Fund, Early Childhood Education Endowment Cash Fund, Nebraska Education
Improvement Fund, High School Equivalency Grant Fund, Expanded Learning
Opportunity Grant Fund, Education Future Fund, Behavioral Training Cash Fund,
Mental Health Training Cash Fund, College Pathway Program Cash Fund, School
Safety and Security Fund, Computer Science and Technology Education Fund, State
Department of Education Improvement Grant Fund, School Emergency Response
Mapping Fund;
(9) Public Service Commission: Nebraska Grain Warehouse Surveillance Cash
Fund, Nebraska Telecommunications Relay System Fund, Public Service Commission
Housing and Recreational Vehicle Cash Fund, Nebraska Telecommunications
Universal Service Fund, Moisture Testing Examination Fund, Grain Warehouse
Auditing Fund, Municipal Rate Negotiations Revolving Loan Fund, Public Service
Commission Pipeline Regulation Fund, 911 Service System Fund, Transportation
Network Company Regulation Cash Fund, 211 Cash Fund;
(10) Department of Revenue: Department of Revenue Enforcement Fund, State
Lottery Operation Cash Fund, Marijuana and Controlled Substances Tax
Administration Cash Fund, Waste Reduction and Recycling Incentive Fees
Collection Fund, Petroleum Release Remedial Action Collection Fund, Litter Fee
Collection Fund, Severance Tax Administration Fund, Charitable Gaming
Operations Fund, Tobacco Products Administration Cash Fund, Nebraska Incentives
Fund, Motor Fuel Tax Enforcement and Collection Cash Fund, Nebraska Health Care
Cash Fund, State Athletic Commissioner's Cash Fund, Department of Revenue
Property Assessment Division Cash Fund, Property Tax Credit Cash Fund, Nebraska
Advantage Transformational Tourism and Redevelopment Act Cash Fund, Airline and
Carline Cash Fund, Compulsive Gamblers Assistance Fund, School District
Property Tax Relief Credit Fund;
(11) Department of Agriculture: Fertilizers and Soil Conditioners
Administrative Fund, Commercial Feed Administration Cash Fund, Pure Milk Cash
Fund, Soil and Plant Analysis Laboratory Cash Fund, Livestock Auction Market
Fund, Nebraska Potato Development Fund, Weights and Measures Administrative
Fund, Nebraska Poultry and Egg Development, Utilization, and Marketing Fund,
Agricultural Products Marketing Information Cash Fund, Pure Food Cash Fund,
Nebraska Agricultural Products Marketing Cash Fund, State Apiary Cash Fund,
Weed Book Cash Fund, Pesticide Administrative Cash Fund, Nebraska Seed
Administrative Cash Fund, Plant Protection and Plant Pest Cash Fund, Tractor
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Permit Cash Fund, Nebraska Origin and Premium Quality Grain Cash Fund, Animal
Damage Control Cash Fund, Noxious Weed Cash Fund, Buffer Strip Incentive Fund,
Winery and Grape Producers Promotional Fund, Commercial Dog and Cat Operator
Inspection Program Cash Fund, Domesticated Cervine Animal Cash Fund,
Agricultural Laboratory Testing Services Cash Fund, Agricultural Suppliers
Lease Protection Cash Fund, Nebraska Beer Industry Promotional Fund, Animal
Health and Disease Control Act Cash Fund;
(12) Department of Banking and Finance: Financial Institution Assessment
Cash Fund, Securities Act Cash Fund, Department of Banking and Finance
Settlement Cash Fund;
(13) State Fire Marshal: Nebraska Natural Gas Pipeline Safety Cash Fund,
State Fire Marshal Cash Fund, Underground Storage Tank Fund, Training Division
Cash Fund, Reduced Cigarette Ignition Propensity Fund, Boiler Inspection Cash
Fund, Mechanical Safety Inspection Fund;
(14) Department of Insurance: Department of Insurance Cash Fund;
(15) Department of Labor: Employment Security Special Contingent Fund,
Nebraska Training and Support Cash Fund, Contractor and Professional Employer
Organization Registration Cash Fund, Sector Partnership Program Fund, Workforce
Development Program Cash Fund, Employment Security Administration Fund;
(16) Department of Motor Vehicles: Motor Carrier Division Cash Fund,
Department of Motor Vehicles Cash Fund, Department of Motor Vehicles Ignition
Interlock Fund, License Plate Cash Fund, Vehicle Title and Registration System
Replacement and Maintenance Cash Fund, Operator's License Services Fund, System
Replacement and Maintenance Fund, Highway Tax Fund, Motor Carrier Services
System Replacement and Maintenance Fund;
(17) Department of Health and Human Services: Health and Human Services
Cash Fund, School District Reimbursement Fund, Nebraska Child Abuse Prevention
Fund, Nebraska Health Care Cash Fund, Childhood Care Cash Fund, University of
Nebraska Medical Center Medical Education Revolving Fund, Behavioral Health
Services Fund, Professional and Occupational Credentialing Cash Fund, Rural
Health Professional Incentive Fund, Organ and Tissue Donor Awareness and
Education Fund, Prescription Drug Monitoring Program Fund, ICF/DD Reimbursement
Protection Fund, Nebraska Emergency Medical System Operations Fund, Radiation
Transportation Emergency Response Cash Fund, Nursing Facility Quality Assurance
Fund, Health Care Homes for the Medically Underserved Fund, Nursing Faculty
Student Loan Cash Fund, Nursing Facility Penalty Cash Fund, Homeless Shelter
Assistance Trust Fund, Patient Safety Cash Fund, Medicaid Managed Care Excess
Profit Fund, HCBS Enhanced FMAP Fund, Opioid Treatment Infrastructure Cash
Fund, Opioid Prevention and Treatment Cash Fund, Hospital Quality Assurance and
Access Assessment Fund, Medicaid Access and Quality Fund, Domestic Violence and
Sex Trafficking Survivor Housing Assistance Fund, 988 Emergency Lifeline Cash
Fund;
(18) Department of Transportation: Highway Cash Fund, Grade Crossing
Protection Fund, State Recreation Road Fund, Roads Operations Cash Fund, State
Highway Capital Improvement Fund, Transportation Infrastructure Bank Fund,
Aeronautics Cash Fund, Department of Transportation Aeronautics Capital
Improvement Fund;
(19) Department of Veterans' Affairs: Veteran Cemetery Construction Fund,
Nebraska Veteran Cemetery System Operation Fund, Department of Veterans'
Affairs Cash Fund, Veterans' Home Building Fund, Pets for Vets Cash Fund,
Veterans Employment Program Fund, Military Installation Development and Support
Fund;
(20) State Electrical Board: Electrical Division Fund;
(21) Military Department: Military Department Cash Fund, Governor's
Emergency Cash Fund, Nebraska Emergency Management Agency Cash Fund, Nebraska
Emergency Planning and Community Right to Know Cash Fund;
(22) Board of Educational Lands and Funds: Surveyors' Cash Fund, Board of
Educational Lands and Funds Cash Fund, Survey Record Repository Fund;
(23) Game and Parks Commission: State Game Fund, State Park Cash Revolving
Fund, Nebraska Habitat Fund, Nebraska Aquatic Habitat Fund, Nebraska Snowmobile
Trail Cash Fund, Nebraska Outdoor Recreation Development Cash Fund, Wildlife
Conservation Fund, Nebraska Environmental Trust Fund, Cowboy Trail Fund, Game
Law Investigation Cash Fund, Niobrara Council Fund, Nebraska Environmental
Endowment Fund, Hunters Helping the Hungry Cash Fund, Game and Parks Commission
Capital Maintenance Fund, Game and Parks State Park Improvement and Maintenance
Fund, Game and Parks Commission Educational Fund, Josh the Otter-Be Safe Around
Water Cash Fund, Trail Development and Maintenance Fund, Water Recreation
Enhancement Fund, Museum Construction and Maintenance Fund;
(24) Nebraska Library Commission: Nebraska Library Commission Cash Fund;
(25) Nebraska Liquor Control Commission: Nebraska Liquor Control
Commission Rule and Regulation Cash Fund;
(26) State Racing and Gaming Commission: Racing and Gaming Commission's
Racing Cash Fund, Racing and Gaming Commission's Racetrack Gaming Fund, Track
Distribution Fund, Racetrack Gaming Fund;
(27) Nebraska Workers' Compensation Court: Compensation Court Cash Fund;
(28) Nebraska Brand Committee: Nebraska Brand Inspection and Theft
Prevention Fund;
(29) Nebraska Motor Vehicle Industry Licensing Board: Nebraska Motor
Vehicle Industry Licensing Fund;
(30) State Real Estate Commission: State Real Estate Commission's Fund;
(31) Board of Barber Examiners: Board of Barber Examiners Fund;
(32) Department of Correctional Services: Department of Correctional
Services Facility Cash Fund, Reentry Cash Fund, Vocational and Life Skills
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Programming Fund, Prison Overcrowding Contingency Fund, Parole Program Cash
Fund, Correctional Services Insurance Proceeds Fund;
(33) Nebraska Educational Telecommunications Commission: State Educational
Telecommunications Fund , NEB*SAT Cash Fund;
(34) Coordinating Commission for Postsecondary Education: Coordinating
Commission for Postsecondary Education Cash Fund, Nebraska Opportunity Grant
Fund, Guaranty Recovery Cash Fund, Excellence in Teaching Cash Fund, Door to
College Scholarship Fund, Community College Gap Assistance Program Fund;
(35) Nebraska State Colleges: Chadron Cash Fund, Peru Cash Fund, Wayne
Cash Fund, CSC Capital Projects Cash Fund, PSC Capital Projects Cash Fund,
Wayne Cash Fund--Capital Projects, Special Projects Cash Fund Chadron State
College Designated Cash Fund, Peru State College Designated Cash Fund, Wayne
State College Designated Cash Fund, Board of Trustees Cash Fund, State Colleges
Sport Facilities Cash Fund;
(36) University of Nebraska: Financial Literacy Cash Fund, University Cash
Fund, Temporary University Fund, University of Nebraska at Omaha Cash Fund,
University of Nebraska Medical Center Cash Fund, University of Nebraska at
Kearney Cash Fund, University of Nebraska Central Administration Designated
Cash Fund, University of Nebraska-Lincoln Designated Cash Fund, University of
Nebraska at Omaha Designated Cash Fund, University of Nebraska Medical Center
Designated Cash Fund, University of Nebraska at Kearney Designated Cash Fund,
State Anatomical Board Cash Fund;
(37) Nebraska State Fair Board: Nebraska State Fair Support and
Improvement Cash Fund;
(38) Real Property Appraiser Board: Real Property Appraiser Fund,
Appraisal Management Company Fund;
(39) Nebraska State Historical Society: Historical Society Fund,
Historical Landmark Cash Fund, Nebraska Job Creation and Mainstreet
Revitalization Fund, Nebraska 150 Sesquicentennial Plate Proceeds Fund, Willa
Cather National Statuary Hall Cash Fund, Willa Cather Historical Building Cash
Fund, Semiquincentennial Commission Fund;
(40) Nebraska Wheat Development, Utilization, and Marketing Board:
Nebraska Wheat Development, Utilization, and Marketing Fund;
(41) Nebraska Oil and Gas Conservation Commission: Oil and Gas
Conservation Fund, Carbon Dioxide Storage Facility Administrative Fund;
(42) Board of Engineers and Architects: Engineers and Architects
Regulation Fund;
(43) Board of Geologists: Geologists Regulation Fund;
(44) Nebraska Ethanol Board: Agricultural Alcohol Fuel Tax Fund, Ethanol
Production Incentive Cash Fund;
(45) Nebraska Dairy Industry Development Board: Nebraska Dairy Industry
Development Fund;
(46) State Board of Examiners for Land Surveyors: Land Surveyor Examiner's
Fund;
(47) Nebraska State Board of Public Accountancy: Certified Public
Accountants Fund;
(48) Nebraska State Patrol: Nebraska State Patrol Cash Fund, Investigation
Petty Cash Fund, Carrier Enforcement Cash Fund, Nebraska State Patrol Drug
Control and Education Cash Fund, Public Safety Cash Fund, Nebraska State Patrol
Vehicle Replacement Cash Fund, Nebraska Public Safety Communication System Cash
Fund, Combined Law Enforcement Information Network Cash Fund, State DNA Sample
and Data Base Fund, Treasury Agency Forfeitures Cash Fund;
(49) Department of Administrative Services: Building Renewal Allocation
Fund, State Building Renewal Assessment Fund, University Building Renewal
Assessment Fund, State College Building Renewal Assessment Fund, Capitol
Restoration Cash Fund, Vacant Building and Excess Land Cash Fund, Resource
Recovery Fund, Tort Claims Fund, Information Technology Infrastructure Fund,
Health and Life Benefit Administration Cash Fund, Rural Broadband Task Force
Fund, Community College State Dependents Fund, Ferguson House Fund;
(50) Abstracters Board of Examiners: Abstracters Board of Examiners Cash
Fund;
(51) Commission on Latino-Americans: Hispanic Awareness Cash Fund,
Commission on Latino-Americans Cash Fund;
(52) Nebraska Arts Council: Nebraska Arts Council Cash Fund, Nebraska Arts
and Humanities Cash Fund, Support the Arts Cash Fund;
(53) Foster Care Review Office: Foster Care Review Office Cash Fund,
Nebraska Health Care Cash Fund;
(54) Department of Economic Development: Job Training Cash Fund,
Administrative Cash Fund, Affordable Housing Trust Fund, Civic and Community
Center Financing Fund, Rural Workforce Housing Investment Fund, Bioscience
Innovation Cash Fund, Nebraska Film Office Fund, Customized Job Training Cash
Fund, ImagiNE Nebraska Cash Fund, Middle Income Workforce Housing Investment
Fund, ImagiNE Nebraska Revolving Loan Fund, Nebraska Transformational Project
Fund, Site and Building Development Fund, Economic Recovery Contingency Fund,
Innovation Hub Cash Fund, Nebraska Rural Projects Fund, Shovel-Ready Capital
Recovery and Investment Fund, Panhandle Improvement Project Cash Fund, Youth
Outdoor Education Innovation Fund;
(55) State Board of Landscape Architects: State Board of Landscape
Architects Cash Fund;
(56) Nebraska Power Review Board: Nebraska Power Review Fund;
(57) Nebraska Investment Council: State Investment Officer's Cash Fund;
(58) Nebraska Commission on Law Enforcement and Criminal Justice: Nebraska
Law Enforcement Training Center Cash Fund, Law Enforcement Improvement Fund,
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Victim's Compensation Fund, Community Corrections Uniform Data Analysis Cash
Fund, Violence Prevention Cash Fund;
(59) Commission for the Blind and Visually Impaired: Commission for the
Blind and Visually Impaired Cash Fund;
(60) Commission for the Deaf and Hard of Hearing: Commission for the Deaf
and Hard of Hearing Fund;
(61) Community College Aid: Nebraska Community College Aid Cash Fund,
Community College Future Fund;
(62) Department of Water, Energy, and Environment: Integrated Solid Waste
Management Cash Fund, Nebraska Litter Reduction and Recycling Fund,
Environmental Cash Fund, Chemigation Costs Fund, Low-Level Radioactive Waste
Cash Fund, Petroleum Release Remedial Action Cash Fund, Wastewater Treatment
Operator Certification Cash Fund, Local Site Selection Cash Fund, Local
Monitoring Committee Cash Fund, Waste Reduction and Recycling Incentive Fund,
Wastewater Treatment Facilities Construction Loan Fund, Remedial Action Plan
Monitoring Fund, Livestock Waste Management Cash Fund, Drinking Water
Administration Fund, Clean Air Title V Cash Fund, Air Quality Permit Cash Fund,
Superfund Cost Share Cash Fund, Private Onsite Wastewater Treatment System
Certification and Registration Cash Fund, Solid Waste Landfill Closure
Assistance Fund, Private Onsite Wastewater Treatment System Permit and Approval
Cash Fund, State Energy Cash Fund, Clean-burning Motor Fuel Development Fund,
Volkswagen Settlement Cash Fund, Renewable Fuel Infrastructure Fund,
Engineering Plan Review Cash Fund, Environmental Safety Cash Fund, Nebraska
Environmental Response Cash Fund, Water Well Standards and Contractors'
Licensing Fund, Safe Drinking Water Act Cash Fund, Dredge and Fill Cash Fund,
Lead Service Line Cash Fund, Water Resources Cash Fund, Small Watersheds Flood
Control Fund, Nebraska Resources Development Fund, Nebraska Soil and Water
Conservation Fund, Natural Resources Water Quality Fund, Water Well
Decommissioning Fund, Water Resources Trust Fund, Department of Water, Energy,
and Environment Cash Fund, Water Sustainability Fund, Critical Infrastructure
Facilities Cash Fund, Dam Safety Cash Fund, Perkins County Canal Project Fund,
Jobs and Economic Development Initiative Fund, Surface Water Irrigation
Infrastructure Fund , Battery Stewardship Cash Fund, Revitalize Rural Nebraska
Fund;
(63) Public Employees Retirement Board: School Expense Fund, Judges
Expense Fund, State Patrol Expense Fund, Deferred Compensation Expense Fund,
State Employees Retirement System Expense Fund, County Employees Retirement
System Expense Fund, State Cash Balance Expense Fund, County Cash Balance
Expense Fund, Class V School Employees Retirement System Management Work Plan
Fund;
(64) Dry Bean Commission: Dry Bean Development, Utilization, Promotion,
and Education Fund;
(65) Nebraska Accountability and Disclosure Commission: Nebraska
Accountability and Disclosure Commission Cash Fund;
(66) Corn Development, Utilization, and Marketing Board: Nebraska Corn
Development, Utilization, and Marketing Fund;
(67) Commission on Indian Affairs: Commission on Indian Affairs Cash Fund,
Chief Standing Bear National Statuary Hall Cash Fund, Native American
Scholarship and Leadership Fund;
(68) Nebraska Tourism Commission: State Visitors Promotion Cash Fund,
Tourism Conference Cash Fund, Nebraska Tourism Commission Promotional Cash
Fund;
(69) Grain Sorghum Development, Utilization, and Marketing Board: Grain
Sorghum Development, Utilization, and Marketing Fund, Grain Sorghum National
Checkoff Fund;
(70) Tax Equalization and Review Commission: Tax Equalization and Review
Commission Cash Fund;
(71) Commission on Public Advocacy: Legal Education for Public Service and
Rural Practice Loan Repayment Assistance Fund, Commission on Public Advocacy
Operations Cash Fund, Legal Aid and Services Fund, Civil Legal Services Fund;
(72) Dry Pea and Lentil Commission: Dry Pea and Lentil Fund; and
(73) Commission on African American Affairs: Commission on African
American Affairs Cash Fund.
Sec. 129. Laws 2025, LB261, section 302, is amended to read:
Sec. 302. REVOLVING FUNDS.
The receipts for FY2025-26 and FY2026-27 inuring to the several Revolving
Funds, together with any amounts held in account by the State Treasurer on June
30, 2025, are hereby credited to each of the funds respectively. Expenditure of
Revolving Funds appropriated in this act shall be limited to the amount shown
by program except when specific exceptions are made. The amounts appropriated
in this act include the following funds:
(1) Governor: Governor's Policy Research Office Revolving Fund;
(2) Secretary of State: Records Management Micrographics Services
Revolving Fund;
(3) Attorney General: Department of Justice Revolving Fund;
(4) State Department of Education: State Department of Education Revolving
Fund;
(5) Department of Agriculture: Management Services Expense Revolving Fund;
(6) Department of Correctional Services: Correctional Industries Revolving
Fund, Federal Surplus Property Fund, Department of Correctional Services
Warehouse Revolving Fund;
(7) Nebraska State Colleges: The money accruing to the Auxiliary
Enterprise Revolving Funds for student activity fees, dormitory rentals,
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dormitory operations and maintenance, cafeteria operations, and student union
operations at Chadron, Peru, and Wayne State Colleges, and the State College
Capital Improvement Fund;
(8) University of Nebraska: University of Nebraska-Lincoln Revolving Fund,
University of Nebraska at Omaha Revolving Fund, University of Nebraska Medical
Center Revolving Fund, University of Nebraska Medical Center Medical Education
Revolving Fund, University of Nebraska at Kearney Revolving Fund, University
Tractor Test Revolving Fund;
(9) Nebraska State Patrol: Capitol Security Revolving Fund; and
(10) Department of Administrative Services: Department of Administrative
Services Revolving Fund, Materiel Division Revolving Fund, Communications
Revolving Fund, Transportation Services Bureau Revolving Fund, Capitol
Buildings Parking Revolving Fund, State Building Revolving Fund, Central Stores
Revolving Fund, State Surplus Property Revolving Fund, Information Management
Revolving Fund, Temporary Employee Pool Revolving Fund, State Insurance Fund,
State Self-Insured Indemnification Fund, Accounting Division Revolving Fund,
Intergovernmental Data Services Program Revolving Fund, Workers' Compensation
Claims Revolving Fund, Personnel Division Revolving Fund, Training Revolving
Fund, Nebraska Public Safety Communication System Revolving Fund, Shared
Services Revolving Fund, Capital Commission Revolving Fund.
Sec. 130. Laws 2025, LB261, section 303, is amended to read:
Sec. 303. TRUST FUNDS.
The receipts for FY2025-26 and FY2026-27 inuring to the several trust
funds, together with any amounts held in account by the State Treasurer on June
30, 2025, are hereby credited to each of the funds respectively, which funds
are hereby appropriated for FY2025-26 and FY2026-27:
(1) Attorney General: State Settlement Trust Fund, Nebraska Opioid
Recovery Fund;
(2) State Treasurer: Highway Trust Fund, Highway Tax Trust Fund, Bessey
Memorial Fund, Common School Fund, Highway Revenue Bonds Redemption Trust Fund,
Revenue-Sharing Trust Fund, Michael B. Amos Educational Trust Fund, James M.
Amos Educational Trust Fund, Excess Liability Fund, Insurance Investments Inc.
Trust Fund, Financial Responsibility Act Trust Fund, Importing Dealers Trust
Fund, Special Fuel Dealers Trust Fund, Nebraska Cultural Preservation Endowment
Fund, Education College Savings Plan Program Fund, Escheat Trust Fund, life
insurance corporation demutualization trust fund, Agricultural College
Endowment Fund, motor fuel trust fund, Meadowlark Endowment Fund;
(3) State Department of Education: State Department of Education Trust
Fund, temporary school fund, Early Childhood Education Endowment Fund;
(4) Public Service Commission: Public Service Commission Elevator Trust
Fund;
(5) Department of Revenue: State Lottery Operation Trust Fund, State
Lottery Prize Trust Fund, Municipal Equalization Fund;
(6) Department of Insurance: Premium and Retaliatory Tax Suspense Fund;
(7) Department of Labor: State Unemployment Insurance Trust Fund;
(8) Department of Motor Vehicles: Motor Vehicle Responsibility Act Fund;
(9) Department of Health and Human Services: Dormant Trust Funds,
Institution Canteen Amusement Trust Funds, Alcoholism Contribution Trust Fund,
Visual Impairment Trust Fund, Finance and Support Trust Fund, State Wards
Accounts Trust Fund, Medically Handicapped Children Trust Fund, Store and
Canteen Accounts Trust Fund, Welfare and Club Accounts Trust Fund, Juvenile
Trust Fund, Nebraska Tobacco Settlement Trust Fund, Nebraska Medicaid
Intergovernmental Trust Fund;
(10) Department of Transportation: Aeronautics Trust Fund, Highway
Restoration and Improvement Bond Fund;
(11) Department of Veterans' Affairs: Veterans' Aid Income Fund, Nebraska
Veteran Cemetery System Endowment Fund;
(12) Board of Educational Lands and Funds: Nebraska Veterans' Aid Fund,
Permanent University Fund, permanent school fund, Normal School Endowment
Investment Fund, Agricultural Endowment Fund, Agricultural and University Land
Lease Fund, Land Exchanges Fund;
(13) Nebraska Library Commission: Nebraska Library Commission Trust Fund;
(14) Nebraska Workers' Compensation Court: Workers' Compensation Trust
Fund;
(15) Department of Correctional Services: Store and Canteen Accounts Trust
Fund, Welfare and Club Accounts Trust Fund, Inmate Trust Fund;
(16) Nebraska Educational Telecommunications Commission: Public Radio
Nebraska Foundation Trust Fund, Nebraska Educational Telecommunications Trust
Fund;
(17) Coordinating Commission for Postsecondary Education: Coordinating
Commission for Postsecondary Education Trust Fund , SUN-MART Scholarship Trust
Fund;
(18) Board of Trustees of the Nebraska State Colleges: State College
Endowment Fund, Education Enhancement Trust Fund, LB 1100 Construction Trust
Fund, Davis Scholarship Trust Fund;
(19) Nebraska State Colleges: Student Activity Trust Funds at Chadron,
Peru, and Wayne State Colleges, Wayne State Bequests Trust Fund, Wayne State
College Electronic Funds Transfer Loan Trust Fund, Peru State Construction
Trust Fund, Peru State College Corrections Workforce Development Pathway Trust
Fund, Risk Loss Trust;
(20) University of Nebraska: University Trust Fund, University of Nebraska
at Omaha Trust Fund, University of Nebraska Medical Center Trust Fund,
University of Nebraska at Kearney Trust Fund, University of Nebraska-Lincoln
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Federal Student Loan Trust Fund, University of Nebraska Medical Center Student
Loan Trust Fund, University of Nebraska at Omaha Electronic Funds Transfer
Trust Fund, University of Nebraska at Omaha Federal Student Loan Trust Fund,
Deferred Maintenance Project Trust Fund, Nebraska College of Technical
Agriculture at Curtis Scholarship Trust Fund, UNMC RHOP Loan Trust Fund, UNL
Minority Students Scholarship Trust Fund, UNMC Capital and Program Reserve
Trust Fund;
(21) Nebraska State Historical Society: Hall of Fame Trust Fund, Library
Archives Trust Fund, Nebraska State Historical Society Collections Trust Fund,
Bridge Book Sale Trust Fund, Weese and Lagerschulte Trust Fund;
(22) Nebraska Oil and Gas Conservation Commission: Oil and Gas
Conservation Trust Fund;
(23) Department of Administrative Services: Master Lease Program Trust
Fund, NIS Operating Trust Fund, Flexible Spending Fund, State Employees
Insurance Fund, Capitol Preservation, Restoration, and Enhancement Endowment
Fund;
(24) Nebraska Arts Council: Nebraska Arts Council Trust Fund, Nebraska
Cultural Preservation Endowment Fund;
(25) Department of Water, Energy, and Environment: Hazardous Waste Sites
Trust Fund, Leaking Underground Storage Tanks Trust Fund, Wastewater Treatment
Facilities Construction Loan Fund, Drinking Water Facilities Loan Fund,
Drinking Water State Revolving Fund, Recycled Principal Fund, Nebraska Energy
Settlement Fund; and
(26) Public Employees Retirement Board: Annuity Reserve Fund, Nebraska
Retirement Fund for Judges, Contingent Fund, School Employees Savings Fund,
State Patrol Retirement Fund, School Employers Deposit Fund, Service Annuity
Fund, Retired Teachers Supplementary Benefits Fund, State Equal Retirement
Benefit Fund, County Equal Retirement Benefit Fund, County Employees Retirement
Fund, Judges Contingent Trust Fund, State Patrol Contingent Trust Fund, School
Operating Trust Fund, School Retirement Fund, State Cash Balance Retirement
Fund, County Cash Balance Retirement Fund, Class V Retirement System Payment
Processing Fund.
Sec. 131. Laws 2025, LB261, section 304, is amended to read:
Sec. 304. REFUND AND DISTRIBUTIVE FUNDS.
The receipts for FY2025-26 and FY2026-27 inuring to the several refund and
distributive funds, together with any amounts held in account by the State
Treasurer on June 30, 2025, are hereby credited to each of the funds
respectively, which funds are hereby appropriated for FY2025-26 and FY2026-27:
(1) State Treasurer: Car Line Refund Fund, Insurance Tax Fund, Highway
Allocation Fund, Aircraft Fuel Tax Fund, Severance Tax Fund, Suspense Fund,
Motor Vehicle Fee Fund, Credit Card Receipts Distributive Fund, State
Treasurer's Land Sales Distributive Fund;
(2) State Department of Education: Public Grazing Fund, Forest Reserve
Fund, Flood Control Fund, Insurance Tax Fund;
(3) Department of Labor: Income Tax Setoff Fund;
(4) Department of Motor Vehicles: International Registration Plan
Distributive Fund, International Fuel Tax Agreement Fund;
(5) Department of Health and Human Services: Child Support Operations
Distribution Fund, Supplemental Security Income Distribution Fund, Food
Distribution Fund;
(6) Department of Transportation: State Aid Bridge Fund;
(7) Nebraska Library Commission: NEBASE Fund;
(8) Coordinating Commission for Postsecondary Education: State Student
Incentive Grant Match Fund;
(9) Department of Administrative Services: Imprest Payroll Distributive
Fund, State Purchasing Card Distributive Fund; and
(10) Public Employees Retirement Board: Deferred Compensation Fund.
Sec. 132. Laws 2025, LB261, section 305, is amended to read:
Sec. 305. GENERAL FUND TRANSFERS.
(1) The State Treasurer shall make the transfers specified in this section
from the General Fund to the designated fund, in the amounts indicated. Unless
otherwise noted, transfers for FY2025-26 shall occur on July 1, 2025, or as
soon thereafter as administratively possible, and transfers for FY2026-27 shall
occur on July 1, 2026, or as soon thereafter as administratively possible. All
agencies with administrative responsibilities for these funds shall assist the
State Treasurer as needed in implementing the transfers.
(2) Transfers from the General Fund for FY2025-26 shall include transfers
to:
(a) The Nebraska State Patrol Cash Fund: $115,000 less the unexpended
balance existing on June 30, 2025, in (i) the Nebraska State Patrol Cash Fund,
(ii) the Investigation Petty Cash Fund, (iii) any special checking account or
accounts used by the Nebraska State Patrol, and (iv) the possession of agency
personnel involved in investigations, when the unexpended balances resulted
from General Fund transfers to the Nebraska State Patrol Cash Fund or from
General Fund appropriations. Any transfers made shall be subject to a final
reconciliation of available investigation cash fund balances as of June 30,
2025, by the Nebraska State Patrol.
It is the intent of the Legislature that the Nebraska State Patrol have
available a total of $115,000 from the General Fund for FY2025-26 to be used in
making drug purchases, for enforcing Nebraska laws relating to felonies, for
enforcing the Nebraska liquor laws, and for payment of investigative expenses;
(b) The Property Tax Credit Cash Fund: $422,000,000 on or before December
15, 2025, on such date as directed by the budget administrator of the budget
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division of the Department of Administrative Services;
(c) Commission on Public Advocacy Operations Cash Fund: $875,000 on or
before December 31, 2025, on such dates and in such amounts as directed by the
budget administrator of the budget division of the Department of Administrative
Services;
(d) The School District Property Tax Relief Credit Fund: $780,000,000 on
or after July 1, 2025, but before June 30, 2026, on such date as directed by
the budget administrator of the budget division of the Department of
Administrative Services; and
(e) The Education Future Fund: $242,000,000 on or after July 1, 2025, but
before June 30, 2026, on such date as directed by the budget administrator of
the budget division of the Department of Administrative Services; and .
(f) The Board of Barber Examiners Fund: $25,000 as soon as
administratively possible after the effective date of this act.
(3) Transfers from the General Fund for FY2026-27 shall include transfers
to:
(a) The Nebraska State Patrol Cash Fund: $115,000 less the unexpended
balance existing on June 30, 2026, in (i) the Nebraska State Patrol Cash Fund,
(ii) the Investigation Petty Cash Fund, (iii) any special checking account or
accounts used by the Nebraska State Patrol, and (iv) the possession of agency
personnel involved in investigations, when the unexpended balances resulted
from General Fund transfers to the Nebraska State Patrol Cash Fund or from
General Fund appropriations. Any transfers made shall be subject to a final
reconciliation of available investigation cash fund balances as of June 30,
2026, by the Nebraska State Patrol.
It is the intent of the Legislature that the Nebraska State Patrol have
available a total of $115,000 from the General Fund for FY2026-27 to be used in
making drug purchases, for enforcing Nebraska laws relating to felonies, for
enforcing the Nebraska liquor laws, and for payment of investigative expenses;
(b) The Property Tax Credit Cash Fund: $437,000,000 $442,000,000 on or
before December 15, 2026, on such date as directed by the budget administrator
of the budget division of the Department of Administrative Services;
(c) Commission on Public Advocacy Operations Cash Fund: $625,000 $875,000
on or before December 31, 2026, on such dates and in such amounts as directed
by the budget administrator of the budget division of the Department of
Administrative Services;
(d) The School District Property Tax Relief Credit Fund: $791,000,000
$808,000,000 on or after July 1, 2026, but before June 30, 2027, on such date
as directed by the budget administrator of the budget division of the
Department of Administrative Services; and
(e) The Education Future Fund: $242,000,000 on or after July 1, 2026, but
before June 30, 2027, on such date as directed by the budget administrator of
the budget division of the Department of Administrative Services.
Sec. 133. Laws 2025, LB261, section 306, is amended to read:
Sec. 306. CASH, REVOLVING, AND TRUST FUND LAPSES AND TRANSFERS.
The State Treasurer shall make the transfers specified in this section
between funds, in the amounts indicated. Unless otherwise noted, transfers for
FY2025-26 shall occur on July 1, 2025, or as soon thereafter as
administratively possible, and transfers for FY2026-27 shall occur on July 1,
2026, or as soon thereafter as administratively possible. All agencies with
administrative responsibilities for these funds shall assist the State
Treasurer as needed in implementing the transfers.
(1) Transfers for FY2025-26 shall include:
(a) From the Health and Human Services Cash Fund to the University of
Nebraska Eppley Institute for Research in Cancer and Allied Diseases Cash Fund:
$500,000 pursuant to section 81-638;
(b) From the Roads Operations Cash Fund to the Carrier Enforcement Cash
Fund: $13,382,528 $13,075,900 less the unexpended balance existing on June 30,
2025, in the Carrier Enforcement Cash Fund. Transfers shall be made in four
equal quarterly amounts on or before July 15, October 15, January 15, and April
15;
(c) From the State Building Revolving Fund to the Capitol Security
Revolving Fund: $1,453,686 $1,429,602 less the unexpended, unobligated balance
existing on June 30, 2025, in the Capitol Security Revolving Fund. Transfers
shall be made in four equal quarterly amounts on or before July 15, October 15,
January 15, and April 15. Transfers shall be made to pay non-General-Fund costs
associated with the operation of the state capitol security division of the
Nebraska State Patrol;
(d) From the Highway Trust Fund to the Motor Fuel Tax Enforcement and
Collection Cash Fund: $1,400,000. Transfers shall be made in twelve equal
monthly amounts;
(e) From the Highway Trust Fund to the Motor Carrier Division Cash Fund:
Up to a maximum of $1,400,000. Transfers shall be made as required by the
Department of Motor Vehicles to operate the Division of Motor Carrier Services;
(f) From the Civic and Community Center Financing Fund to the Department
of Revenue Enforcement Fund: $43,900 on July 1, 2025, or as soon thereafter as
administratively possible, as provided for in sections 13-2704 and 77-5601;
(g) From the Highway Trust Fund to the License Plate Cash Fund:
$3,554,058. Transfers shall be made as required by the Department of Motor
Vehicles to meet the expenditures of plate and sticker production;
(h) From the Flexible Spending Trust Fund to the Health and Life Benefit
Administration Cash Fund: $140,000 except that if the total available
unobligated balance of forfeitures in the Flexible Spending Trust Fund as of
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June 30, 2025, is less than $140,000 then the State Treasurer shall transfer
the difference, not to exceed $140,000 from the State Employees Insurance Fund.
Transfers shall be made to pay the costs associated with the administration of
the Flexible Spending Account program;
(i) From the State Employees Insurance Fund to the Health and Life Benefit
Administration Cash Fund: $1,097,174 less the June 30, 2025, unobligated Health
and Life Benefit Administration Cash Fund balance;
(j) From the Severance Tax Fund to the Municipal Rate Negotiations
Revolving Loan Fund: $10,000 pursuant to section 57-705;
(k) From the Severance Tax Fund to the State Energy Cash Fund: $300,000
pursuant to section 57-705. Transfers shall be made in twelve equal monthly
amounts;
(l) From the Nebraska Training and Support Cash Fund to the Sector
Partnership Program Fund: $300,000 on or before July 15, 2025, on such date as
directed by the budget administrator of the budget division of the Department
of Administrative Services;
(l) (m) The State Treasurer shall transfer up to $1,500,000 from the
Petroleum Release Remedial Action Cash Fund to the Superfund Cost Share Cash
Fund on or before June 30, 2026, on such dates and in such amounts as directed
by the budget administrator of the budget division of the Department of
Administrative Services. Transfers shall be made as required by the Department
of Water, Energy, and Environment and used pursuant to subdivision (2)(i) of
section 66-1519;
(m) (n) From the State Settlement Cash Fund to the General Fund: $295,957
on or before June 30, 2026, on such dates and in such amounts as directed by
the budget administrator of the budget division of the Department of
Administrative Services;
(n) (o) From the State Settlement Cash Fund to the Legal Education for
Public Service and Rural Practice Loan Repayment Assistance Fund: $150,000 on
or before July 15, 2025, on such date as directed by the budget administrator
of the budget division of the Department of Administrative Services;
(o) (p) From the State Settlement Cash Fund to the Nebraska State Patrol
Cash Fund: $200,000 on or before June 30, 2026, on such dates and in such
amounts as directed by the budget administrator of the budget division of the
Department of Administrative Services; and
(p) (q) From the Petroleum Release Remedial Action Cash Fund to the
Underground Storage Tank Fund: $50,000 on or before June 30, 2026, on such
dates and in such amounts as directed by the budget administrator of the budget
division of the Department of Administrative Services.
(2) Transfers for FY2026-27 shall include:
(a) From the Health and Human Services Cash Fund to the University of
Nebraska Eppley Institute for Research in Cancer and Allied Diseases Cash Fund:
$500,000 pursuant to section 81-638;
(b) From the Roads Operations Cash Fund to the Carrier Enforcement Cash
Fund: $13,710,157 $13,325,900. Transfers shall be made in four equal quarterly
amounts on or before July 15, October 15, January 15, and April 15;
(c) From the State Building Revolving Fund to the Capitol Security
Revolving Fund: $1,520,044 $1,482,214. Transfers shall be made in four equal
quarterly amounts on or before July 15, October 15, January 15, and April 15.
Transfers shall be made to pay non-General Fund costs associated with the
operation of the state capitol security division of the Nebraska State Patrol;
(d) From the Highway Trust Fund to the Motor Fuel Tax Enforcement and
Collection Cash Fund: $1,400,000 less the unobligated balance in the Motor Fuel
Tax Enforcement and Collection Cash Fund on June 30, 2026. Transfers shall be
made in twelve equal monthly amounts;
(e) From the Highway Trust Fund to the Motor Carrier Division Cash Fund:
Up to a maximum of $1,400,000. Transfers shall be made as required by the
Department of Motor Vehicles to operate the Division of Motor Carrier Services;
(f) From the Civic and Community Center Financing Fund to the Department
of Revenue Enforcement Fund: $43,900 on July 1, 2026, or as soon thereafter as
administratively possible, as provided for in sections 13-2704 and 77-5601;
(g) From the Highway Trust Fund to the License Plate Cash Fund: Up to a
maximum of $2,592,174. Transfers shall be made as required by the Department of
Motor Vehicles to meet the expenditures of plate and sticker production;
(h) From the Flexible Spending Trust Fund to the Health and Life Benefit
Administration Cash Fund: $140,000 except that if the total available
unobligated balance of forfeitures in the Flexible Spending Trust Fund as of
June 30, 2026, is less than $140,000 then the State Treasurer shall transfer
the difference, not to exceed $140,000 from the State Employees Insurance Fund.
Transfers shall be made to pay the costs associated with the administration of
the Flexible Spending Account program;
(i) From the State Employees Insurance Fund to the Health and Life Benefit
Administration Cash Fund: $1,121,274;
(j) From the Severance Tax Fund to the Municipal Rate Negotiations
Revolving Loan Fund: $10,000 pursuant to section 57-705;
(k) From the Severance Tax Fund to the State Energy Cash Fund: $300,000
pursuant to section 57-705. Transfers shall be made in twelve equal monthly
amounts;
(l) From the Nebraska Training and Support Cash Fund to the Sector
Partnership Program Fund: $300,000 on or before July 15, 2026, on such date as
directed by the budget administrator of the budget division of the Department
of Administrative Services;
(l) (m) The State Treasurer shall transfer up to $1,500,000 from the
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Petroleum Release Remedial Action Cash Fund to the Superfund Cost Share Cash
Fund on or before June 30, 2027, on such dates and in such amounts as directed
by the budget administrator of the budget division of the Department of
Administrative Services. Transfers shall be made as required by the Department
of Water, Energy, and Environment and used pursuant to subdivision (2)(i) of
section 66-1519;
(m) (n) From the State Settlement Cash Fund to the General Fund: $295,957
on or before June 30, 2027, on such dates and in such amounts as directed by
the budget administrator of the budget division of the Department of
Administrative Services;
(n) (o) From the State Settlement Cash Fund to the Legal Education for
Public Service and Rural Practice Loan Repayment Assistance Fund: $150,000 on
or before July 15, 2026, on such date as directed by the budget administrator
of the budget division of the Department of Administrative Services;
(o) (p) From the State Settlement Cash Fund to the Nebraska State Patrol
Cash Fund: $200,000 on or before June 30, 2027, on such dates and in such
amounts as directed by the budget administrator of the budget division of the
Department of Administrative Services; and
(p) (q) From the Petroleum Release Remedial Action Cash Fund to the
Underground Storage Tank Fund: $50,000 on or before June 30, 2027, on such
dates and in such amounts as directed by the budget administrator of the budget
division of the Department of Administrative Services.
Sec. 134. Laws 2025, LB261, section 308, is amended to read:
Sec. 308. There is hereby appropriated, unless otherwise specified, for
FY2025-26 and for FY2026-27 from undisbursed balances existing on June 30,
2025, and on June 30, 2026, respectively, to each agency for each program from
the respective funds for capital construction as follows:
(1) Agency No. 25 — Department of Health and Human Services
Program Nos. 919, 931, and 936.
(2) Agency No. 27 — Department of Transportation
Program No. 901, except that the unobligated biennium appropriation
balance shall lapse once all projects funded in that biennium are completed,
postponed to a future biennium, or indefinitely postponed.
(3) Agency No. 28 - Department of Veterans' Affairs
Program Nos. 936 and 938.
(4) Agency No. 31 — Military Department
Program Nos. 913, 914, 925, 927, 990, and 992, except that for Program No.
927, the remaining unexpended General Fund appropriation balance existing on
June 30, 2025, shall lapse and for Program No. 992, the remaining unexpended
General Fund appropriation balance existing on June 30, 2026, shall lapse.
(5) Agency No. 33 — Game and Parks Commission
Program Nos. 900, 901, 902, 919, 924, 955, 960, 965, 966, 967, 968, 969,
971, 972, 973, 975, 976, 977, 979, 981, and 987.
(6) Agency No. 46 — Department of Correctional Services
Program Nos. 905, 906, 913, 914, 921, 927, 928, and 929.
(7) Agency No. 47 — Nebraska Educational Telecommunications Commission
Program Nos. 908, 920, 928, 930, 931, 932, and 991.
(8) Agency No. 50 — Board of Trustees of the Nebraska State Colleges
Program Nos. 903, 906, 919, 920, 921, 931, 933, 940, 953, 955, and 996,
and any additional construction programs administratively created relating to
the Board of Trustees of the Nebraska State Colleges and its campuses which are
funded through cash funds, federal funds, revolving funds, or private gifts or
donations.
(9) Agency No. 51 — University of Nebraska
Program Nos. 901, 902, 903, 906, 910, 911, 912, 913, 916, 917, 918, 920,
922, 923, 924, 925, 928, 929, 931, 932, 933, 934, 939, 941, 944, 945, 954, 955,
977, 980, 983, 984, 985, 987, 990, 993, and 994, and any additional
construction programs administratively created relating to the University of
Nebraska-Lincoln, the University of Nebraska at Omaha, the University of
Nebraska Medical Center, the University of Nebraska at Kearney, the Nebraska
College of Technical Agriculture at Curtis, and the University of Nebraska
Central Administration that are funded through cash funds, federal funds,
revolving funds, or private gifts or donations.
(10) Agency No. 64 — Nebraska State Patrol
Program No. 904.
(11) Agency No. 65 — Department of Administrative Services
Program Nos. 901, 917, 921, 922, 925, 980, 986, and 994 , except that for
program 921, the remaining Nebraska Capital Construction Fund appropriation
existing on June 30, 2026, less $2,000,000, is hereby reappropriated.
Appropriations to program numbers pertaining to funding for the Deferred
Building Renewal Act other than Program number 940 are hereby reappropriated.
(12) Agency No. 78 — Nebraska Commission on Law Enforcement and Criminal
Justice
Program No. 903.
Sec. 135. Laws 2025, LB293A, section 1, is amended to read:
Section 1. There is hereby appropriated (1) $266,358 from the Contractor
and Professional Employer Organization Registration Cash Fund General Fund for
FY2025-26 and (2) $272,186 from the Contractor and Professional Employer
Organization Registration Cash Fund General Fund for FY2026-27 to the
Department of Labor, for Program 194, to aid in carrying out the provisions of
Legislative Bill 293, One Hundred Ninth Legislature, First Session, 2025.
Total expenditures for permanent and temporary salaries and per diems from
funds appropriated in this section shall not exceed $-0- $179,108 for FY2025-26
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or $-0- $184,482 for FY2026-27.
Sec. 136. Laws 2025, LB298A, section 2, is amended to read:
Sec. 2. AGENCY NO. 3 — LEGISLATIVE COUNCIL
Program No. 504 - Office of Public Counsel
FY2025-26 FY2026-27
GENERAL FUND 1,932,601 2,042,169
GENERAL FUND 1,522,116 1,522,116
PROGRAM TOTAL 1,932,601 2,042,169
PROGRAM TOTAL 1,522,116 1,522,116
SALARY LIMIT 1,403,997 1,479,309
SALARY LIMIT 1,403,997 1,454,309
The unexpended General Fund appropriation balance existing on June 30,
2025, is hereby reappropriated.
Sec. 137. If any section in this act or any part of any section is
declared invalid or unconstitutional, the declaration shall not affect the
validity or constitutionality of the remaining portions.
Sec. 138. Original Laws 2025, LB48A, section 1; Laws 2025, LB177A,
section 1; Laws 2025, LB261, sections 15, 16, 17, 18, 19, 20, 22, 23, 24, 26,
27, 28, 29, 31, 39, 51, 52, 54, 67, 69, 71, 72, 73, 74, 77, 78, 81, 82, 87, 91,
92, 93, 94, 97, 99, 100, 102, 103, 105, 106, 107, 108, 113, 114, 127, 128, 131,
132, 133, 135, 145, 153, 154, 155, 156, 157, 158, 159, 162, 164, 174, 175, 176,
182, 186, 187, 202, 211, 214, 215, 218, 220, 222, 225, 228, 229, 231, 232, 245,
246, 248, 255, 258, 269, 276, 279, 280, 285, 300, 302, 303, 304, 305, 306, and
308; Laws 2025, LB293A, section 1; and Laws 2025, LB298A, section 2, are
repealed.
Sec. 139. The following sections are outright repealed: Laws 2025,
LB150A, section 1; Laws 2025, LB261, sections 247, 256, 257, 260, 261, 262,
263, 265, and 266; Laws 2025, LB298A, section 1; and Laws 2025, LB382A, section
1.
Sec. 140. Since an emergency exists, this act takes effect when passed
and approved according to law.
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