The official site of the Nebraska Unicameral Legislature

LEGISLATIVE BILL 1072
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 government; to amend sections 1-111, 2-2701,
2-2703.01, 2-2705, 2-2706, 13-2041, 29-2262.07, 37-327.01, 47-632,
48-3004, 48-3008, 54-857, 55-131, 66-733, 66-734, 66-735, 68-1604,
71-17,108, 71-3001, 71-3004, 71-3006, 71-3525, 71-3526, 79-303,
79-1035.01, 79-2607, 80-401, 81-2,174, 81-2,237, 81-1201.22, 81-1202,
81-1204, 81-1209, 81-1210.02, 81-1213.03, 81-1213.04, 81-1230, 81-12,134,
81-12,146, 81-12,147, 81-12,218, 81-1429.03, 81-1463, 81-1505.05,
81-15,303, 81-1607.01, 81-1835, 81-2105, 81-2504, 82-108.03, 82-316,
82-331, 83-915.01, 84-321, 84-512, 85-1501, 85-1503, 85-1511, 85-1515,
85-1516, 85-1521, 85-1535, 85-1539, 85-1920, and 85-3112, Reissue Revised
Statutes of Nebraska, sections 9-812, 19-5707, 38-157, 43-2404.01,
43-2404.02, 44-116, 48-101.01, 48-145, 48-621, 53-117.06, 58-703, 71-2490,
71-5318, 71-7104, 74-1317, and 77-4212, Revised Statutes Cumulative
Supplement, 2024, sections 9-1107, 37-811, 37-1804, 48-1,116, 55-901,
60-6,211.05, 61-222, 61-305, 71-7608, 71-7611, 72-1001, 77-27,144,
77-4025, 77-4602, 77-5601, 77-7305, 81-132, 81-1203, 81-1239, 81-12,110,
81-15,120, 81-15,174, 81-15,180, 84-612, 85-1412, and 85-1654, Revised
Statutes Supplement, 2025, and Laws 2025, LB264, sections 6, 8, 12, 64,
69, 70, and 81; to provide requirements for implementation of the Rural
Health Transformation Program; to provide, change, and eliminate
provisions relating to funds and fund transfers; to provide for and change
transfers from the Cash Reserve Fund; to create funds; to provide for
transfer of investment earnings from certain funds; to provide for a grant
from the Site and Building Development Fund; to require state agencies to
provide a technology inventory as prescribed; to change the distribution
of the permanent school fund, municipal sales and use taxes, proceeds
under the Tobacco Products Tax Act, disbursements under the Property Tax
Credit Act and the School District Property Tax Credit Act, fees under the
Municipal Inland Port Authority Act, and grants under the Nebraska
Operational Assistance Act; to change the disposition of workers'
compensation self-insurer payments; to provide for an additional use of
the Davis Scholarship Trust Fund, the Administrative Cash Fund, the
Commercial Feed Administration Cash Fund, the Military Department Cash
Fund, and the Victim's Compensation Fund; to change provisions relating to
the Commission Grant Program, the Community-based Juvenile Services Aid
Program, the Law Enforcement Attraction and Retention Act, the Nebraska
Mental Health First Aid Training Act, the Nursing Faculty Student Loan
Act, the Teleworker Job Creation Act, and motor fuel taxes; to restate
intent regarding appropriations for reading instruction and animal damage
control; to eliminate provisions relating to tractor testing fees, job
training grants, the Bioscience Innovation Program, the Critical Incident
Stress Management Program, certain services requested by agencies housed
in the State Capitol, certain reimbursements provided by the Department of
Health and Human Services to first responders, and the Department of
Revenue Enforcement Fund; to provide for termination of the Panhandle
Improvement Project Cash Fund and the Superfund Cost Share Cash Fund; to
eliminate the Bioscience Innovation Cash Fund, the Capitol Commission
Revolving Fund, the Community College Aid Fund, the Nebraska Community
College Student Performance and Occupational Education Grant Fund, the
Customized Job Training Cash Fund, the Designated Collection Fund, the
Economic Development Cash Fund, the Nebraska Film Office Fund, the
Innovation Hub Cash Fund, the Job Training Cash Fund, the Lead-Based Paint
Hazard Control Cash Fund, the Nuclear and Hydrogen Development Act, the
Nuclear and Hydrogen Development Fund, the Nursing Faculty Student Loan
Cash Fund, the Nebraska Soil and Plant Analysis Laboratory Act, the Soil
and Plant Analysis Laboratory Cash Fund, the Nebraska Training and Support
Cash Fund, the Sector Partnership Program Fund, the Small Watersheds Flood
Control Fund, the State Treasurer's Land Sales Distributive Fund, the
Tractor Permit Cash Fund, the Violence Prevention Cash Fund, and the Youth
Outdoor Education Innovation Fund; to eliminate obsolete provisions; to
harmonize provisions; to provide operative dates; to provide severability;
to repeal the original sections; to outright repeal sections 2-1502,
2-1503.01, 2-1503.02, 2-1503.03, 2-2705.01, 2-3101, 2-3102, 2-3103,
2-3104, 2-3105, 2-3106, 2-3107, 2-3108, 2-3109, 2-3110, 71-17,112,
71-17,113, 71-17,116, 71-3007, 72-2205.01, 72-2211.01, 81-1220, 81-12,114,
81-12,155.01, 81-12,163.01, 81-1451, 81-2509, 81-2510, 81-2511, 81-2513,
81-2514, 81-2515, 85-1540, 85-2235, and 90-248, Reissue Revised Statutes
of Nebraska, sections 66-2302, 66-2303, 66-2304, 66-2305, 66-2306, and
66-2307, Revised Statutes Cumulative Supplement, 2024, and sections
48-622.02, 48-3405, 66-2308, 81-1201.21, 81-1211, 81-1213.02, 81-1213.05,
and 81-1216, Revised Statutes Supplement, 2025; and to declare an
emergency.
Be it enacted by the people of the State of Nebraska,
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Section 1. (1) The Department of Health and Human Services, as the
applicant on behalf of the State of Nebraska for money from the federal Centers
for Medicare and Medicaid Services for the Rural Health Transformation Program
that was authorized by the One Big Beautiful Bill Act, Section 71401 of Public
Law 119-21, shall designate a unique budget subprogram for all spending related
to such program. The money in the subprogram shall be expended for purposes
authorized by the federal law and no other purpose.
(2) Any application on behalf of the State of Nebraska for money from the
federal Centers for Medicare and Medicaid Services for the Rural Health
Transformation Program that was authorized by the One Big Beautiful Bill Act,
Section 71401 of Public Law 119-21, shall be electronically submitted to the
Clerk of the Legislature. Any utilization of money received pursuant to an
application shall be limited to the uses approved in the application. The
applicant shall post all awards, direct and indirect, and all grants on the
website of the Department of Health and Human Services.
(3) The department shall electronically submit a report detailing
utilization of such money to the Clerk of the Legislature annually through
December 31, 2032. The report shall include a list of all beneficiaries that
includes direct awards, indirect awards passed through from the direct awards,
and any outcomes and metrics collected.
(4) No applicant on behalf of the State of Nebraska that receives money
from the federal Centers for Medicare and Medicaid Services for the Rural
Health Transformation Program that was authorized by the One Big Beautiful Bill
Act, Section 71401 of Public Law 119-21, shall use the funds to supplant state
rural health spending.
(5) Any potential awardee that applies to receive money through the
subprogram shall receive approval for a sustainability plan prior to the
distribution of any money.
Sec. 2. The State Treasurer shall transfer the remaining balance from the
Bioscience Innovation Cash Fund to the General Fund 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.
Sec. 3. The State Treasurer shall transfer the remaining balance of the
Capitol Commission Revolving Fund to the General Fund 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.
Sec. 4. The State Treasurer shall transfer the remaining balance from the
Capitol Restoration-Archives Fund to the General Fund 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.
Sec. 5. The State Treasurer shall transfer the remaining balance from
subfund number 26503 and subfund name the Capitol Restoration-Tours within the
Capitol Restoration-Archives Fund in the Nebraska State Accounting System to
the General Fund 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.
Sec. 6. The State Treasurer shall transfer the remaining balance from the
Designated Collection Fund to the General Fund 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.
Sec. 7. The State Treasurer shall transfer the remaining balance from
administratively created fund number 47240 and fund name Federal Misc in the
Nebraska State Accounting System to the General Fund 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.
Sec. 8. The State Treasurer shall transfer the remaining balance from
subfund number 64651 and subfund name Welfare & Club Accounts within the Inmate
Welfare and Club Accounts Fund in the Nebraska State Accounting System to the
General Fund 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.
Sec. 9. The State Treasurer shall transfer the remaining balance from
subfund number 64652 and subfund name Welfare & Club Accounts within the Inmate
Welfare and Club Accounts Fund in the Nebraska State Accounting System to the
General Fund 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.
Sec. 10. The State Treasurer shall transfer the remaining balance from
subfund number 64660 and subfund name Welfare & Club Accounts within the Inmate
Welfare and Club Accounts Fund in the Nebraska State Accounting System to the
General Fund 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.
Sec. 11. The State Treasurer shall transfer the remaining balance from
administratively created fund number 68930 and fund name Insurance Trust in the
Nebraska State Accounting System to the General Fund 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.
Sec. 12. The State Treasurer shall transfer the remaining balance from
administratively created fund number 47827 and fund name 05 JAIBG in the
Nebraska State Accounting System to the General Fund 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.
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Sec. 13. The State Treasurer shall transfer the remaining balance from
the Job Training Cash Fund to the General Fund 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.
Sec. 14. The State Treasurer shall transfer the remaining balance from
administratively created fund number 47821 and fund name Juvenile
Accountability in the Nebraska State Accounting System to the General Fund
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.
Sec. 15. The State Treasurer shall transfer the remaining balance from
the Leaking Underground Storage Tanks Trust Fund to the General Fund 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.
Sec. 16. The State Treasurer shall transfer the remaining balance from
administratively created fund number 28920 and fund name Miscellaneous Claims
Cash Fund in the Nebraska State Accounting System to the General Fund 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.
Sec. 17. The State Treasurer shall transfer the remaining balance from
administratively created fund number 61180 and fund name Multi-State Trust Fund
in the Nebraska State Accounting System to the General Fund 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.
Sec. 18. The State Treasurer shall transfer the remaining balance from
the Nebraska Community College Student Performance and Occupational Education
Grant Fund to the General Fund 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.
Sec. 19. The State Treasurer shall transfer the remaining balance from
the Nebraska Competitive Telephone Marketplace Fund to the General Fund 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.
Sec. 20. The State Treasurer shall transfer the remaining balance of the
Nebraska Film Office Fund to the General Fund 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.
Sec. 21. The State Treasurer shall transfer the remaining balance from
the Nebraska Grain Warehouse Surveillance Cash Fund to the General Fund 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.
Sec. 22. The State Treasurer shall transfer the remaining balance from
the Nursing Faculty Student Loan Cash Fund to the General Fund 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.
Sec. 23. The State Treasurer shall transfer the remaining balance from
the Petroleum Products and Hazardous Substances Storage and Handling Fund to
the General Fund 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.
Sec. 24. The State Treasurer shall transfer the remaining balance from
administratively created fund number 46520 and fund name Public Safety
Communications Fund in the Nebraska State Accounting System to the General Fund
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.
Sec. 25. The State Treasurer shall transfer the remaining balance from
the Public Service Commission Pipeline Regulation Fund to the General Fund
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.
Sec. 26. The State Treasurer shall transfer the remaining balance from
the Radiation Transportation Emergency Response Cash Fund to the General Fund
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.
Sec. 27. The State Treasurer shall transfer the remaining balance of the
Rural Broadband Task Force Fund to the General Fund 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.
Sec. 28. The State Treasurer shall transfer the remaining balance from
the Small Watersheds Flood Control Fund to the General Fund 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.
Sec. 29. The State Treasurer shall transfer the remaining balance from
the Soil and Plant Analysis Laboratory Cash Fund to the General Fund 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.
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Sec. 30. The State Treasurer shall transfer the remaining balance from
the State Apiary Cash Fund to the General Fund 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.
Sec. 31. The State Treasurer shall transfer the remaining balance from
subfund number 51322 and subfund name Dept of Ed Revolving LAN Usage within the
State Department of Education Revolving Fund in the Nebraska State Accounting
System to the General Fund 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.
Sec. 32. The State Treasurer shall transfer the remaining balance from
subfund number 51324 and subfund name Dept of Ed Revolving Data Syst within the
State Department of Education Revolving Fund in the Nebraska State Accounting
System to the General Fund 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.
Sec. 33. The State Treasurer shall transfer the remaining balance from
subfund number 51327 and subfund name Dept of Ed Revolving Color Prt within the
State Department of Education Revolving Fund in the Nebraska State Accounting
System to the General Fund 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.
Sec. 34. The State Treasurer shall transfer the remaining balance from
subfund number 68920 and subfund name Health Plan within the State Employees
Insurance Fund in the Nebraska State Accounting System to the General Fund
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.
Sec. 35. The State Treasurer shall transfer the remaining balance from
the Tractor Permit Cash Fund to the General Fund 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.
Sec. 36. The State Treasurer shall transfer the remaining balance from
the Violence Prevention Cash Fund to the General Fund 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.
Sec. 37. The State Treasurer shall transfer the remaining balance from
administratively created fund number 28020 and fund name World Day on the Mall
Cash Fund in the Nebraska State Accounting System to the General Fund 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.
Sec. 38. The State Treasurer shall transfer $100,000 from the Certified
Public Accountants Fund to the General Fund 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.
Sec. 39. The State Treasurer shall transfer $1,000,000 from the
Compensation Court Cash Fund to the General Fund on or after May 1, 2026, but
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.
Sec. 40. The State Treasurer shall transfer $1,250,000 from the Grade
Crossing Protection Fund to the General Fund on or after June 1, 2026, but
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.
Sec. 41. The State Treasurer shall transfer $1,898,895 from the Health
and Human Services Cash Fund to the General Fund 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.
Sec. 42. The State Treasurer shall transfer $250,000 from the Integrated
Solid Waste Management Cash Fund to the General Fund 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.
Sec. 43. The State Treasurer shall transfer $1,730,000 from the motor
fuel trust fund to the General Fund 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.
Sec. 44. The State Treasurer shall transfer $400,000 from the
Municipality Infrastructure Aid Fund to the General Fund 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.
Sec. 45. The State Treasurer shall transfer $2,424,287 from the Nebraska
Rural Projects Fund to the General Fund 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.
Sec. 46. The State Treasurer shall transfer $700,000 from the
Professional and Occupational Credentialing Cash Fund to the General Fund
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.
Sec. 47. The State Treasurer shall transfer $3,000,000 from the Records
Management Cash Fund to the General Fund before June 30, 2026, on such dates
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and in such amounts as directed by the budget administrator of the budget
division of the Department of Administrative Services.
Sec. 48. The State Treasurer shall transfer $300,000 from the Shovel-
Ready Capital Recovery and Investment Fund to the General Fund 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.
Sec. 49. The State Treasurer shall transfer $100,000 from the State
Energy Cash Fund to the General Fund 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.
Sec. 50. The State Treasurer shall transfer $12,285 from administratively
created fund number 56570 and fund name Transportation Services Bureau
Revolving Fund in the Nebraska State Accounting System to the General Fund
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.
Sec. 51. The State Treasurer shall transfer the remaining balance from
the Nebraska Environmental Response Cash Fund to the General Fund on or after
July 1, 2026, but 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. 52. The State Treasurer shall transfer the unobligated remaining
balance from the Shovel-Ready Capital Recovery and Investment Fund to the
General Fund on or after July 1, 2026, but 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. 53. The State Treasurer shall transfer the remaining balance from
the Superfund Cost Share Cash Fund to the General Fund on or after July 1,
2026, but 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. 54. The State Treasurer shall transfer $100,000 from the Abstracters
Board of Examiners Cash Fund to the General Fund on or after July 1, 2026, but
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. 55. The State Treasurer shall transfer $100,000 from the Appraisal
Management Company Fund to the General Fund on or after July 1, 2026, but
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. 56. The State Treasurer shall transfer $25,000 from the Board of
Barber Examiners Fund to the General Fund on or after July 1, 2026, but before
July 15, 2026, on such dates and in such amounts as directed by the budget
administrator of the budget division of the Department of Administrative
Services.
Sec. 57. The State Treasurer shall transfer $450,000 from the Boiler
Inspection Cash Fund to the General Fund on or after July 1, 2026, but 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. 58. The State Treasurer shall transfer $2,000,000 from the Building
Renewal Allocation Fund to the General Fund on or after July 1, 2026, but
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. 59. The State Treasurer shall transfer $100,000 from the Certified
Public Accountants Fund to the General Fund on or after July 1, 2026, but
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. 60. The State Treasurer shall transfer $1,300,000 of accumulated
investment earnings from the Clean Air Title V Cash Fund to the General Fund on
or after July 1, 2026, but 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. 61. The State Treasurer shall transfer $500,000 from the Community
College State Dependents Fund to the General Fund on or after July 1, 2026, but
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. 62. The State Treasurer shall transfer $300,000 from the Community
Corrections Uniform Data Analysis Cash Fund to the General Fund on or after
July 1, 2026, but 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. 63. The State Treasurer shall transfer $1,000,000 from the
Compensation Court Cash Fund to the General Fund on or after May 1, 2027, but
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. 64. The State Treasurer shall transfer $3,500,000 from the
Correctional Services Insurance Proceeds Fund to the General Fund on or after
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July 1, 2026, but 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. 65. The State Treasurer shall transfer $1,000,000 from the Economic
Recovery Contingency Fund to the General Fund on or after July 1, 2026, but
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. 66. The State Treasurer shall transfer $100,000 from the Engineering
Plan Review Cash Fund to the General Fund on or after July 1, 2026, but 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. 67. The State Treasurer shall transfer $8,977,251 from
administratively created fund number 42600 and fund name Federal Clearing in
the Nebraska State Accounting System to the General Fund on or after July 1,
2026, but 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. 68. The State Treasurer shall transfer $305,337 from
administratively created fund number 72610 and fund name Food Distribution Fund
in the Nebraska State Accounting System to the General Fund on or after July 1,
2026, but 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. 69. The State Treasurer shall transfer $200,000 from the Game Law
Investigation Cash Fund to the General Fund on or after July 1, 2026, but
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. 70. The State Treasurer shall transfer $1,250,000 from the Grade
Crossing Protection Fund to the General Fund on or after June 1, 2027, but
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. 71. The State Treasurer shall transfer $3,410,000 from the Health
and Human Services Cash Fund to the General Fund on or after July 1, 2026, but
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. 72. The State Treasurer shall transfer $6,500,000 from the Homeless
Shelter Assistance Trust Fund to the General Fund on or after June 1, 2027, but
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. 73. The State Treasurer shall transfer $250,000 from the Integrated
Solid Waste Management Cash Fund to the General Fund on or after July 1, 2026,
but 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. 74. The State Treasurer shall transfer $2,900,000 from the Jobs and
Economic Development Initiative Fund to the General Fund on or after July 1,
2026, but 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. 75. The State Treasurer shall transfer $75,000 from administratively
created fund number 73410 and fund name NEBASE in the Nebraska State Accounting
System to the General Fund on or after July 1, 2026, but 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. 76. The State Treasurer shall transfer $100,000 from subfund number
26901 and subfund name Arts Maintenance Fund within the Nebraska Arts Council
Cash Fund in the Nebraska State Accounting System to the General Fund on or
after July 1, 2026, but 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. 77. The State Treasurer shall transfer $5,000,000 from the Nebraska
Cultural Preservation Endowment Fund to the General Fund on or after July 1,
2026, but 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. 78. The State Treasurer shall transfer $125,000 from the Nebraska
Job Creation and Mainstreet Revitalization Fund to the General Fund on or after
July 1, 2026, but 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. 79. The State Treasurer shall transfer $1,500,000 from the Nebraska
Outdoor Recreation Development Cash Fund to the General Fund on or after July
1, 2026, but 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. 80. The State Treasurer shall transfer $25,000 from the Nebraska
Snowmobile Trail Cash Fund to the General Fund on or after July 1, 2026, but
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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. 81. The State Treasurer shall transfer $50,000,000 from the Nebraska
Tobacco Settlement Trust Fund to the General Fund on or after July 1, 2026, but
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. 82. The State Treasurer shall transfer $300,000 from the Oil and Gas
Conservation Fund to the General Fund on or after July 1, 2026, but 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. 83. The State Treasurer shall transfer $5,747,931 from the Perkins
County Canal Project Fund to the General Fund on or after July 1, 2026, but
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. 84. The State Treasurer shall transfer $800,000 from the
Professional and Occupational Credentialing Cash Fund to the General Fund on or
after July 1, 2026, but 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. 85. The State Treasurer shall transfer $4,000,000 from the Racetrack
Gaming Fund to the General Fund on or after July 1, 2026, but 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. 86. The State Treasurer shall transfer $1,000,000 from the Records
Management Cash Fund to the General Fund on or after July 1, 2026, but 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. 87. The State Treasurer shall transfer $1,000,000 from the Secretary
of State Cash Fund to the General Fund on or after July 1, 2026, but 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. 88. The State Treasurer shall transfer $25,000 from the State Board
of Landscape Architects Cash Fund to the General Fund on or after June 1, 2027,
but 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. 89. The State Treasurer shall transfer $5,100,000 from the Surface
Water Irrigation Infrastructure Fund to the General Fund on or after July 1,
2026, but 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. 90. The State Treasurer shall transfer $3,627,750 from the Trail
Development and Maintenance Fund to the General Fund on or after July 1, 2026,
but 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. 91. The State Treasurer shall transfer $250,000 from the Treasury
Management Cash Fund to the General Fund on or after July 1, 2026, but 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. 92. The State Treasurer shall transfer $100,000 from the Tuition
Recovery Cash Fund to the General Fund on or after July 1, 2026, but 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. 93. The State Treasurer shall transfer $1,000,000 from the Unclaimed
Property Cash Fund to the General Fund on or after July 1, 2026, but 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. 94. The State Treasurer shall transfer $1,500,000 from the Vacant
Building and Excess Land Cash Fund to the General Fund on or after July 1,
2026, but 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. 95. The State Treasurer shall transfer $1,000,000 from the Vehicle
Title Registration System Replacement and Maintenance Cash Fund to the General
Fund on or after July 1, 2026, but 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. 96. The State Treasurer shall transfer $8,518,601 from the Water
Recreation Enhancement Fund to the General Fund on or after July 1, 2026, but
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. 97. The State Treasurer shall transfer $438,000 from the Wildlife
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Conservation Fund to the General Fund on or after July 1, 2026, but 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. 98. The State Treasurer shall transfer the unobligated remaining
balance from the Middle Income Workforce Housing Investment Fund to the
Affordable Housing Trust Fund 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.
Sec. 99. The State Treasurer shall transfer the unobligated remaining
balance from the Rural Workforce Housing Investment Fund to the Affordable
Housing Trust Fund 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.
Sec. 100. The State Treasurer shall transfer the remaining balance from
subfund number 28141 and subfund name NCBVI within the NCBVI Enhancement Fund
in the Nebraska State Accounting System to administratively created fund number
68400 and fund name CBVI Trust in the Nebraska State Accounting System 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.
Sec. 101. The State Treasurer shall transfer the remaining balance from
subfund number 23651 and subfund name Self Exclusion within the Racetrack
Gaming Fund in the Nebraska State Accounting System to the Compulsive Gamblers
Assistance Fund 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.
Sec. 102. The State Treasurer shall transfer $1,500,000 from the Nebraska
Veterans' Aid Fund to the Department of Veterans' Affairs Cash Fund 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.
Sec. 103. The State Treasurer shall transfer $1,500,000 from the Nebraska
Veterans' Aid Fund to the Department of Veterans' Affairs Cash Fund on or after
July 1, 2026, but 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. 104. The State Treasurer shall transfer $700,000 from the
Certification Fund to the Education Future Fund 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.
Sec. 105. The State Treasurer shall transfer $4,694,064 of accumulated
interest from the State Lottery Operation Trust Fund to the Education Future
Fund 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.
Sec. 106. The State Treasurer shall transfer $70,000 of accumulated
interest from the State Lottery Prize Trust Fund to the Education Future Fund
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.
Sec. 107. The State Treasurer shall transfer $2,500,000 from
administratively created fund number 63320 and fund name Ag & University Land
Lease Fund in the Nebraska State Accounting System to subfund number 21354 and
subfund name Education Future Apportionment Fund within the Education Future
Fund in the Nebraska State Accounting System 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.
Sec. 108. The State Treasurer shall transfer $2,000,000 from
administratively created fund number 63210 and fund name Land Exchanges in the
Nebraska State Accounting System to subfund number 21354 and subfund name
Education Future Apportionment Fund within the Education Future Fund in the
Nebraska State Accounting System 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.
Sec. 109. The State Treasurer shall transfer $2,000,000 from the
Community College Gap Assistance Program Fund to the Education Future Fund on
or after July 1, 2026, but 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. 110. The State Treasurer shall transfer $1,000,000 from the
Excellence in Teaching Cash Fund to the Education Future Fund on or after July
1, 2026, but 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. 111. The State Treasurer shall transfer $500,000 from the Nebraska
Education Improvement Fund to the Education Future Fund on or after July 1,
2026, but 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. 112. The State Treasurer shall transfer $40,000,000 of accumulated
interest and earnings from the permanent school fund to subfund number 21354
and subfund name Education Future Apportionment Fund within the Education
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Future Fund in the Nebraska State Accounting System on or after July 1, 2026,
but 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. 113. The State Treasurer shall transfer $174,975 from the Nebraska
State Historical Society Collections Trust Fund to the Historical Society Fund
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.
Sec. 114. The State Treasurer shall transfer $1,000,000 from the Military
Installation Development and Support Fund to the Military Department Cash Fund
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.
Sec. 115. The State Treasurer shall transfer $260,000 from
administratively created fund number 64960 and fund name Davis Scholarship
Trust Fund in the Nebraska State Accounting System to the Nebraska Opportunity
Grant Fund 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.
Sec. 116. The State Treasurer shall transfer $300,000 from the Perkins
County Canal Project Fund to the State Settlement Cash Fund on or after July 1,
2026, but 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. 117. The State Treasurer shall transfer $7,522,461 from the Nebraska
Environmental Trust Fund to the Water Recreation Enhancement Fund 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.
Sec. 118. The State Treasurer shall transfer $6,000,000 from the Nebraska
Environmental Trust Fund to the Water Resources Cash Fund on or after July 1,
2026, but 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. 119. (1) The 988 Emergency Lifeline Cash Fund is created. The fund
shall consist of money received as a result of contracts, grants, gifts, or
fees designated for the fund and transfers at the direction of the Legislature.
The 988 Emergency Lifeline Cash Fund shall be used for costs of the Department
of Health and Human Services related to the 988 Suicide and Crisis Lifeline in
Nebraska.
(2) Any money in the fund available for investment shall be invested by
the state investment officer pursuant to the Nebraska Capital Expansion Act and
the Nebraska State Funds Investment Act. Any investment earnings from
investment of money in the fund shall be credited to the General Fund.
Sec. 120. The Correctional Services Insurance Proceeds Fund is created.
The fund shall consist of insurance claim proceeds received by the Department
of Correctional Services. The fund shall be used for operating or capital costs
incurred by the department. The fund shall be administered by the Director of
Correctional Services or his or her designee. Transfers may be made from the
fund to the General Fund at the direction of the Legislature. Any money in the
Correctional Services Insurance Proceeds Fund available for investment shall be
invested by the state investment officer pursuant to the Nebraska Capital
Expansion Act and the Nebraska State Funds Investment Act.
Sec. 121. Section 1-111, Reissue Revised Statutes of Nebraska, is amended
to read:
1-111 (1) All fees collected under the Public Accountancy Act and all
costs collected under subdivision (8) of section 1-148 shall be remitted by the
board to the State Treasurer for credit to the Certified Public Accountants
Fund which is hereby created. Such fund shall, if and when specifically
appropriated by the Legislature during any biennium for that purpose, be paid
out from time to time by the State Treasurer upon warrants drawn by the
Director of Administrative Services on vouchers approved by the board, and such
board and expense thereof shall not be supported or paid from any other fund of
the state. Transfers may be made from the fund to the General Fund at the
direction of the Legislature through June 30, 2011. Any money in the Certified
Public Accountants Fund available for investment shall be invested by the state
investment officer pursuant to the Nebraska Capital Expansion Act and the
Nebraska State Funds Investment Act.
(2) The board shall remit civil penalties collected under subdivision (5)
of section 1-148 to the State Treasurer for distribution in accordance with
Article VII, section 5, of the Constitution of Nebraska.
Sec. 122. Section 2-2701, Reissue Revised Statutes of Nebraska, is amended
to read:
2-2701 (1) No person shall be permitted to sell or dispose of any current
tractor model of one hundred or more horsepower in the State of Nebraska
without first having (a) made application for a permit and obtained a permit to
sell the tractor model, (b) the model tested by the University of Nebraska
onsite or offsite or by any Organization for Economic Cooperation and
Development test station, and (c) the model passed upon by the board.
(2) A person may obtain a permit to sell or dispose of a current tractor
model of less than one hundred horsepower by meeting the permit requirements of
sections 2-2701 to 2-2711. A purchaser of a current tractor model is not
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eligible to claim the exemption from sales and use tax for agricultural
machinery and equipment under section 77-2704.36 unless the current tractor
model has been permitted for sale pursuant to sections 2-2701 to 2-2711.
(3) Each and every tractor model presented for testing shall be a stock
model and shall not be equipped with any special accessory unless regularly
supplied to the trade. Any tractor model not complying with this section shall
not be tested under sections 2-2701 to 2-2711. Applications shall be made to
the board and shall be accompanied by specifications of the tractor model
required by the board and by the applicable fees specified in section sections
2-2705 and 2-2705.01.
(4) If an official test application, with the required specifications and
fees, is submitted to any Organization for Economic Cooperation and Development
test station or to the University of Nebraska and an application for a
temporary permit is and the fee prescribed in section 2-2705.01 are submitted,
the department, with the approval of the board, may issue a temporary permit
for the sale of the tractor model specified in the official test application.
The date on which the temporary permit terminates shall be fixed by the board.
All temporary permits shall be conditioned upon such tractor model being tested
at a mutually agreed-upon date, and the person to whom a temporary permit has
been issued shall submit a tractor model for testing which conforms to the
specifications filed with the official test application. Such tractor model
shall be delivered for testing at the mutually agreed-upon date. Upon failure
so to do, all such fees deposited by such person shall be forfeited to the
University of Nebraska Tractor Test Cash Fund, except that the fee imposed in
section 2-2705.01 shall be deposited in and forfeited to the Tractor Permit
Cash Fund, and in addition such person shall not be issued any temporary permit
for a period of five years from the date such tractor was to be delivered for
testing and until such person meets the obligations required under subsection
(5) of this section to the department's satisfaction.
(5) All sales of tractors upon which a temporary permit has been issued
shall be made subject to the final official test and approval of the tractor
model as follows:
(a) If a tractor model upon which a temporary permit has been issued was
not submitted for the official test and approval on the mutually agreed-upon
date, the person to whom the temporary permit was issued shall repurchase any
such tractor sold in Nebraska under the temporary permit. A claim by a
purchaser under this subdivision shall be brought within two years after the
date of the expiration of the temporary permit; and
(b) If a tractor model upon which a temporary permit has been issued fails
in the official test to meet the specifications of the tractor model which were
filed with the application and fee fees, the person to whom the temporary
permit was issued shall send a notice, as approved by the department, to any
person in Nebraska who has purchased a tractor sold under the temporary permit.
The person to whom the temporary permit was issued shall either modify the
tractor to meet the specifications filed with the board or remedy to the
satisfaction of the purchaser any injury incurred by the purchaser which was
caused by the failure of the tractor to meet the specifications claimed. Such
person shall be prohibited from modifying sales literature, advertisement
claims, or specifications of the tractor to avoid such notice.
Sec. 123. Section 2-2703.01, Reissue Revised Statutes of Nebraska, is
amended to read:
2-2703.01 Upon application by any person and payment of the fee required
in section 2-2705.01, the board may recommend to the department that a
supplemental permit be issued to such person for the sale of a new tractor
model based upon the official test results of a previous tractor model. The
specifications and performance representations of the new tractor model shall
be compared to the official test results of the previous tractor model, and if
there are no substantial changes in specifications, performance
representations, and the capacity of the new tractor model to meet such
specifications and representations of performance, the board shall recommend to
the department the issuance of a supplemental permit. The board may require
further testing of the new tractor model upon which a permit is sought and may
require the person making application to provide for reimbursement for the cost
of such tests pursuant to section 2-2705. If further testing is performed, the
board shall certify the results of such tests and forward them to the
department.
Sec. 124. Section 2-2705, Reissue Revised Statutes of Nebraska, is amended
to read:
2-2705 Application to the board for the testing of a tractor model by the
University of Nebraska shall be accompanied by the fee prescribed in section
2-2705.01 and such fee as is prescribed by the Board of Regents of the
University of Nebraska as a partial reimbursement for making the application.
Fees collected for the testing of tractors by the Nebraska Tractor Testing
Laboratory shall be credited to the University of Nebraska Tractor Test Cash
Fund, which fund is hereby created. The fund shall be used by the Nebraska
Tractor Testing Laboratory to defray the expenses of testing tractors. Any
accrued interest shall also be credited to the fund, except that the cash
carryover of such fund from one biennium to the next biennium shall not exceed,
by more than fifteen percent, the total cash fund expenditures for the average
of the five preceding years. Any amount in excess of such fifteen percent shall
be forwarded to the University of Nebraska. Any money in the fund available for
investment shall be invested by the state investment officer pursuant to the
Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.
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The Board of Regents of the University of Nebraska may establish and
change from time to time as it determines advisable a schedule of fees for such
tractor tests , except that such fee schedule shall not include the application
fee prescribed in section 2-2705.01.
Sec. 125. Section 2-2706, Reissue Revised Statutes of Nebraska, is amended
to read:
2-2706 The failure of any tractor model to meet the specifications and
representations made by the applicant shall not prevent the applicant from
placing on the market other tractor models that do comply with the permit
requirements of sections 2-2701 to 2-2711. Any tractor model that fails in the
official test to meet the applicant's own specifications and representations
may be retested upon submission of a new test application and the fee specified
in section 2-2705 fees prescribed in sections 2-2705 and 2-2705.01. Each and
every permit issued under sections 2-2701 to 2-2711 shall specify the model or
models included in such permit to sell.
Sec. 126. Section 9-812, Revised Statutes Cumulative Supplement, 2024, is
amended to read:
9-812 (1) All money received from the operation of lottery games conducted
pursuant to the State Lottery Act in Nebraska shall be credited to the State
Lottery Operation Trust Fund, which fund is hereby created. All payments of the
costs of establishing and maintaining the lottery games shall be made from the
State Lottery Operation Cash Fund. In accordance with legislative
appropriations, money for payments for expenses of the division shall be
transferred from the State Lottery Operation Trust Fund to the State Lottery
Operation Cash Fund, which fund is hereby created. All money necessary for the
payment of lottery prizes shall be transferred from the State Lottery Operation
Trust Fund to the State Lottery Prize Trust Fund, which fund is hereby created.
The amount used for the payment of lottery prizes shall not be less than forty
percent of the dollar amount of the lottery tickets which have been sold.
Subject to Article III, section 24, of the Constitution of Nebraska, transfers
may be made from the State Lottery Operation Trust Fund and the State Lottery
Prize Trust Fund to the Education Future Fund at the direction of the
Legislature.
(2) A portion of the dollar amount of the lottery tickets which have been
sold on an annualized basis shall be transferred from the State Lottery
Operation Trust Fund as provided in subsection (3) of this section. The dollar
amount transferred pursuant to this subsection shall equal the greater of (a)
the dollar amount transferred in fiscal year 2002-03 or (b) any amount which
constitutes at least twenty-two percent and no more than twenty-five percent of
the dollar amount of the lottery tickets which have been sold on an annualized
basis. To the extent that funds are available, the Tax Commissioner and
director may authorize a transfer exceeding twenty-five percent of the dollar
amount of the lottery tickets sold on an annualized basis.
(3) Of the money available to be transferred as provided in this
subsection:
(a) The first five hundred thousand dollars shall be transferred to the
Compulsive Gamblers Assistance Fund to be used as provided in section 9-1006;
(b) Forty-four and one-half percent of the money remaining after the
payment of prizes and operating expenses and the initial transfer to the
Compulsive Gamblers Assistance Fund shall be used for education and transferred
pursuant to section 79-3501;
(c) Forty-four and one-half percent of the money remaining after the
payment of prizes and operating expenses and the initial transfer to the
Compulsive Gamblers Assistance Fund shall be transferred to the Nebraska
Environmental Trust Fund to be used as provided in the Nebraska Environmental
Trust Act;
(d) Ten percent of the money remaining after the payment of prizes and
operating expenses and the initial transfer to the Compulsive Gamblers
Assistance Fund shall be transferred to the Nebraska State Fair Board if the
most populous city within the county in which the fair is located provides
matching funds equivalent to ten percent of the funds available for transfer.
Such matching funds may be obtained from the city and any other private or
public entity, except that no portion of such matching funds shall be provided
by the state. If the Nebraska State Fair ceases operations, ten percent of the
money remaining after the payment of prizes and operating expenses and the
initial transfer to the Compulsive Gamblers Assistance Fund shall be
transferred to the General Fund; and
(e) One percent of the money remaining after the payment of prizes and
operating expenses and the initial transfer to the Compulsive Gamblers
Assistance Fund shall be transferred to the Compulsive Gamblers Assistance Fund
to be used as provided in section 9-1006.
(4) Any money in the State Lottery Operation Trust Fund, the State Lottery
Operation Cash Fund, or the State Lottery Prize Trust Fund available for
investment shall be invested by the state investment officer pursuant to the
Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.
Beginning July 1, 2026, any investment earnings from investment of money in
these funds shall be credited to the Education Future Fund.
(5) Unclaimed prize money on a winning lottery ticket shall be retained
for a period of time prescribed by rules and regulations. If no claim is made
within such period, the prize money shall be used at the discretion of the Tax
Commissioner for any of the purposes prescribed in this section.
Sec. 127. Section 9-1107, Revised Statutes Supplement, 2025, is amended to
read:
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9-1107 (1) The Racetrack Gaming Fund is created. The fund shall consist
of all license, application, and other fees collected under the Nebraska
Racetrack Gaming Act and all license fees and gross tax receipts collected by
the commission under sections 2-1203, 2-1203.01, and 2-1208 relating to
horseracing but shall not include taxes collected pursuant to section
2-1208.01. The fund shall be used for administration of the Nebraska Racetrack
Gaming Act and the administration of horseracing pursuant to Chapter 2, article
12. Transfers may be made from the fund to the General Fund and the Compulsive
Gamblers Assistance Fund at the direction of the Legislature. Any money in the
Racetrack Gaming Fund available for investment shall be invested by the state
investment officer pursuant to the Nebraska Capital Expansion Act and the
Nebraska State Funds Investment Act. Beginning October 1, 2024, any investment
earnings from investment of money in the fund shall be credited to the General
Fund.
(2) The State Treasurer shall transfer any money in the Racing and Gaming
Commission's Racing Cash Fund on September 3, 2025, to the Racetrack Gaming
Fund.
Sec. 128. Section 13-2041, Reissue Revised Statutes of Nebraska, is
amended to read:
13-2041 There is hereby created the Integrated Solid Waste Management Cash
Fund. All fees collected by the department pursuant to this section or fees
designated pursuant to section 13-2042 or money forfeited under subsection (21)
of section 81-1505 shall be remitted to the State Treasurer for credit to the
fund. Forfeited funds may only be used for purposes specified in the underlying
financial assurance instrument. Transfers may be made from the Integrated Solid
Waste Management Cash Fund to the General Fund at the direction of the
Legislature. Any money in the Integrated Solid Waste Management Cash Fund fund
available for investment shall be invested by the state investment officer
pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds
Investment Act.
The council shall adopt and promulgate rules and regulations establishing
a fee schedule to be paid to the department by persons applying for a permit to
operate a facility pursuant to the Integrated Solid Waste Management Act or the
Environmental Protection Act. Payment shall be made in full to the department
before the application is processed.
By October 1 of each year, any person holding a permit under the
Integrated Solid Waste Management Act or to operate a solid waste management
facility under the Environmental Protection Act shall pay an annual fee in an
amount to be determined by the council. The annual fee shall be sufficient to
cover the costs of ongoing permit considerations. The fees collected pursuant
to this section shall not exceed the amount necessary to pay reasonable costs
of administering the permit program pursuant to the Integrated Solid Waste
Management Act or the Environmental Protection Act.
The State Treasurer shall transfer one million three hundred eighty-four
thousand four hundred eighty-four dollars from the Integrated Solid Waste
Management Cash Fund to the Superfund Cost Share Cash Fund on or before June 1,
2006.
Sec. 129. Section 19-5707, Revised Statutes Cumulative Supplement, 2024,
is amended to read:
19-5707 The Municipality Infrastructure Aid Fund is created. The fund
shall be administered by the Department of Economic Development and shall be
used for the purposes of the Municipality Infrastructure Aid Act , except that
transfers may be made from the fund to the General Fund at the direction of the
Legislature. The Municipality Infrastructure Aid Fund shall consist of money
transferred by the Legislature and money that was recouped under the
Municipality Infrastructure Aid Act. Any money in the fund available for
investment shall be invested by the state investment officer pursuant to the
Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.
Investment earnings from investment of money in the fund shall be credited to
the fund.
Sec. 130. Section 29-2262.07, Reissue Revised Statutes of Nebraska, is
amended to read:
29-2262.07 The Probation Program Cash Fund is created. All funds collected
pursuant to section 29-2262.06 shall be remitted to the State Treasurer for
credit to the fund. Except as otherwise directed by the Supreme Court during
the period from November 21, 2009, until June 30, 2013, the fund shall be
utilized by the administrator for the purposes stated in subdivisions (14) and
(17) of section 29-2252, except that the State Treasurer shall, on or before
June 30, 2011, on such date as directed by the budget administrator of the
budget division of the Department of Administrative Services, transfer the
amount set forth in Laws 2009, LB1, One Hundred First Legislature, First
Special Session. Any money in the fund available for investment shall be
invested by the state investment officer pursuant to the Nebraska Capital
Expansion Act and the Nebraska State Funds Investment Act.
On July 15, 2010, the State Treasurer shall transfer three hundred fifty
thousand dollars from the Probation Program Cash Fund to the Violence
Prevention Cash Fund. The Office of Violence Prevention shall distribute such
funds as soon as practicable after July 15, 2010, to organizations or
governmental entities that have submitted violence prevention plans and that
best meet the intent of reducing street and gang violence and reducing
homicides and injuries caused by firearms.
Sec. 131. Section 37-327.01, Reissue Revised Statutes of Nebraska, is
amended to read:
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37-327.01 (1) The Game Law Investigation Cash Fund is created. The
commission shall use the fund for the purpose of obtaining evidence for
enforcement of the Game Law. The fund shall be funded through revenue collected
under the Game Law and budgeted or allocated to the fund by the commission, and
through donations from persons, wildlife groups, and other charitable sources.
Transfers may be made from the fund to the General Fund at the direction of the
Legislature. Any money in the Game Law Investigation Cash Fund fund available
for investment shall be invested by the state investment officer pursuant to
the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.
(2) For the purpose of establishing and maintaining legislative oversight
and accountability, the commission shall formulate record-keeping procedures
for all expenditures, disbursements, and transfers of cash from the Game Law
Investigation Cash Fund. Based on these record-keeping procedures, the
commission shall prepare and deliver electronically to the Clerk of the
Legislature by September 15 of each year a detailed report of the previous
fiscal year which includes, but is not limited to: (a) The June 30 balance in
the Game Law Investigation Cash Fund and the amounts delivered to the
commission for distribution to agents and informants; (b) the total amount of
expenditures; (c) the purpose of the expenditures including: (i) Salaries and
any expenses of all agents and informants; (ii) front money for wildlife
purchases; (iii) type of wildlife and amount purchased; and (iv) amount of
front money recovered; (d) the total number of informants on payroll; and (e)
the results procured through such transactions. Each member of the Legislature
shall receive an electronic copy of such report by making a request for it to
the secretary of the commission.
(3) The commission shall adopt and promulgate rules and regulations to
carry out this section.
Sec. 132. Section 37-811, Revised Statutes Supplement, 2025, is amended to
read:
37-811 There is hereby created the Wildlife Conservation Fund. The fund
shall be used to assist in carrying out the Nongame and Endangered Species
Conservation Act, to pay for research into and management of the ecological
effects of the release, importation, commercial exploitation, and exportation
of wildlife species pursuant to section 37-548, and to pay any expenses
incurred by the Department of Revenue or any other agency in the administration
of the income tax designation program required by section 77-27,119.01. The
fund shall consist of money credited pursuant to section 60-3,163.02 and any
other money as determined by the Legislature. The fund shall also consist of
money transferred from the General Fund by the State Treasurer in an amount to
be determined by the Tax Commissioner that shall be equal to the total amount
of contributions designated pursuant to section 77-27,119.01. Transfers may be
made from the Wildlife Conservation Fund to the General Fund at the direction
of the Legislature. Any money in the Wildlife Conservation Fund available for
investment shall be invested by the state investment officer pursuant to the
Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.
Sec. 133. Section 37-1804, Revised Statutes Supplement, 2025, is amended
to read:
37-1804 (1) The Water Recreation Enhancement Fund is created. The fund
shall be administered by the Game and Parks Commission. The State Treasurer
shall credit to the fund any money transferred to the fund by the Legislature
and such donations, gifts, bequests, or other money received from any federal
or state agency or public or private source. Except as otherwise provided in
subsection (2) of this section, the fund shall be used for water and
recreational projects pursuant to the Water Recreation Enhancement Act or for
campground expansion projects, road repair projects, and general infrastructure
and maintenance projects, with two-thirds used for projects at the Lewis and
Clark State Recreation Area and one-third used for projects at the Lake
McConaughy State Recreation Area. Transfers may be made from the fund to the
General Fund at the direction of the Legislature. Any money in the Water
Recreation Enhancement Fund available for investment shall be invested by the
state investment officer pursuant to the Nebraska Capital Expansion Act and the
Nebraska State Funds Investment Act. Any investment earnings from investment of
money in the fund shall be credited to the General Fund.
(2) For any amount credited to the Water Recreation Enhancement Fund from
a source other than a transfer authorized by the Legislature, the State
Treasurer shall transfer an equal amount from the Water Recreation Enhancement
Fund to the Jobs and Economic Development Initiative Fund at the end of the
fiscal year in which such funds were credited, on such dates as directed by the
budget administrator of the budget division of the Department of Administrative
Services to be used pursuant to section 61-405.
(3) The Department of Administrative Services shall establish a subaccount
within the Water Recreation Enhancement Fund for the accounting of any money
transferred to the fund from the Nebraska Environmental Trust Fund. Any money
transferred from the Nebraska Environmental Trust Fund to the Water Recreation
Enhancement Fund shall be expended in accordance with section 81-15,168.
Sec. 134. Section 38-157, Revised Statutes Cumulative Supplement, 2024, is
amended to read:
38-157 (1) The Professional and Occupational Credentialing Cash Fund is
created. The Except as provided in section 71-17,113, the fund shall consist of
all fees, gifts, grants, and other money, excluding fines and civil penalties,
received or collected by the department under sections 38-151 to 38-156 and the
Nebraska Regulation of Health Professions Act.
(2) The department shall use the fund for the administration and
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enforcement of such laws regulating the individuals and businesses listed in
section 38-121. Transfers may be made from the fund to the General Fund at the
direction of the Legislature. The State Treasurer shall transfer any money in
the Professional and Occupational Credentialing Cash Fund for licensing
activities under the Water Well Standards and Contractors' Practice Act on July
1, 2021, to the Water Well Standards and Contractors' Licensing Fund.
(3) Any money in the Professional and Occupational Credentialing Cash Fund
available for investment shall be invested by the state investment officer
pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds
Investment Act. Beginning October 1, 2024, any investment earnings from
investment of money in the fund shall be credited to the General Fund.
Sec. 135. Section 43-2404.01, Revised Statutes Cumulative Supplement,
2024, is amended to read:
43-2404.01 (1) To be eligible for participation in either the Commission
Grant Program or the Community-based Juvenile Services Aid Program, a
comprehensive juvenile services plan shall be developed, adopted, and submitted
to the commission in accordance with the federal act and rules and regulations
adopted and promulgated by the commission in consultation with the Director of
the Community-based Juvenile Services Aid Program, the Director of Juvenile
Diversion Programs, and the Office of Probation Administration , and the
University of Nebraska at Omaha, Juvenile Justice Institute. Such plan may be
developed by eligible applicants for the Commission Grant Program and by
individual counties, by multiple counties, by federally recognized or state-
recognized Indian tribes, or by any combination of the three for the Community-
based Juvenile Services Aid Program. Comprehensive juvenile services plans
shall:
(a) Be developed by a comprehensive community team representing juvenile
justice system stakeholders;
(b) Be based on data relevant to juvenile and family issues, including an
examination of disproportionate minority contact in order to identify juvenile
delinquency prevention efforts and system improvement efforts designed to
reduce, without establishing or requiring numerical standards or quotas, the
disproportionate number of juvenile members of minority groups who come into
contact with the juvenile justice system;
(c) Identify policies and practices that are research-based or
standardized and reliable and are implemented with fidelity and which have been
researched and demonstrate positive outcomes;
(d) Identify clear implementation strategies; and
(e) Identify how the impact of the program or service will be measured.
(2) Any portion of the comprehensive juvenile services plan dealing with
administration, procedures, and programs of the juvenile court shall not be
submitted to the commission without the concurrence of the presiding judge or
judges of the court or courts having jurisdiction in juvenile cases for the
geographic area to be served. Programs or services established by such plans
shall conform to the family policy tenets prescribed in sections 43-532 and
43-533 and shall include policies and practices that are research-based or
standardized and reliable and are implemented with fidelity and which have been
researched and demonstrate positive outcomes.
(3) The commission may , in consultation with the University of Nebraska
at Omaha, Juvenile Justice Institute, shall contract for the development and
administration of a statewide system to monitor and evaluate the effectiveness
of plans and programs receiving funds from (a) the Commission Grant Program and
(b) the Community-based Juvenile Services Aid Program in preventing persons
from entering the juvenile justice system and in rehabilitating juvenile
offenders, including an examination of disproportionate minority contact in
order to identify juvenile delinquency prevention efforts and system
improvement efforts designed to reduce, without establishing or requiring
numerical standards or quotas, the disproportionate number of juvenile members
of minority groups who come into contact with the juvenile justice system.
(4) There is established within the commission the position of Director of
the Community-based Juvenile Services Aid Program, appointed by the executive
director of the commission. The director shall have extensive experience in
developing and providing community-based services.
(5) The director shall be supervised by the executive director of the
commission. The director shall:
(a) Provide technical assistance and guidance for the development of
comprehensive juvenile services plans;
(b) Coordinate the review of the Community-based Juvenile Services Aid
Program application as provided in section 43-2404.02 and make recommendations
for the distribution of funds provided under the Community-based Juvenile
Services Aid Program, giving priority to those grant applications funding
programs and services that will divert juveniles from the juvenile justice
system, impact and effectively treat juveniles within the juvenile justice
system, and reduce the juvenile detention population or assist juveniles in
transitioning from out-of-home placements to in-home treatments. The director
shall ensure that no funds appropriated or distributed under the Community-
based Juvenile Services Aid Program are used for purposes prohibited under
subsection (3) of section 43-2404.02;
(c) Develop data collection and evaluation protocols, oversee statewide
data collection, and generate an annual report on the effectiveness of juvenile
services that receive funds from the Community-based Juvenile Services Aid
Program, including an examination of disproportionate minority contact in order
to identify juvenile delinquency prevention efforts and system improvement
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efforts designed to reduce, without establishing or requiring numerical
standards or quotas, the disproportionate number of juvenile members of
minority groups who come into contact with the juvenile justice system;
(d) Develop relationships and collaborate with juvenile justice system
stakeholders, provide education and training as necessary, and serve on boards
and committees when approved by the commission;
(e) Assist juvenile justice system stakeholders in developing policies and
practices that are research-based or standardized and reliable and are
implemented with fidelity and which have been researched and demonstrate
positive outcomes, including an examination of disproportionate minority
contact in order to identify juvenile delinquency prevention efforts and system
improvement efforts designed to reduce, without establishing or requiring
numerical standards or quotas, the disproportionate number of juvenile members
of minority groups who come into contact with the juvenile justice system;
(f) Develop and coordinate a statewide working group as a subcommittee of
the coalition to assist in regular strategic planning related to supporting,
funding, monitoring, and evaluating the effectiveness of plans and programs
receiving funds from the Community-based Juvenile Services Aid Program; and
(g) Work with the coalition in facilitating the coalition's obligations
under the Community-based Juvenile Services Aid Program.
Sec. 136. Section 43-2404.02, Revised Statutes Cumulative Supplement,
2024, is amended to read:
43-2404.02 (1) There is created a separate and distinct budgetary program
within the commission to be known as the Community-based Juvenile Services Aid
Program. Funding acquired from participation in the federal act, state General
Funds, and funding acquired from other sources which may be used for purposes
consistent with the Juvenile Services Act and the federal act shall be used to
aid in the establishment and provision of community-based services for
juveniles who come in contact with the juvenile justice system.
(2)(a) Five Ten percent of the annual General Fund appropriation to the
Community-based Juvenile Services Aid Program, excluding administrative budget
funds, shall be set aside for the development of a common data set and
evaluation of the effectiveness of the Community-based Juvenile Services Aid
Program. The intent in creating this common data set is to allow for evaluation
of the use of the funds and the effectiveness of the programs or outcomes in
the Community-based Juvenile Services Aid Program.
(b) The common data set shall be developed and maintained by the
commission and shall serve as a primary data collection site for any
intervention funded by the Community-based Juvenile Services Aid Program
designed to serve juveniles and deter involvement in the formal juvenile
justice system. The commission shall work with agencies and programs to enhance
existing data sets. To ensure that the data set permits evaluation of
recidivism and other measures, the commission shall work with the Office of
Probation Administration, juvenile diversion programs, law enforcement, the
courts, and others to compile data that demonstrates whether a youth has moved
deeper into the juvenile justice system. The University of Nebraska at Omaha,
Juvenile Justice Institute, may shall assist with the development of common
definitions, variables, and training required for data collection and reporting
into the common data set by juvenile justice programs. The common data set
maintained by the commission may shall be provided to the University of
Nebraska at Omaha, Juvenile Justice Institute, to assess the effectiveness of
the Community-based Juvenile Services Aid Program.
(c) Providing the commission access to records and information for, as
well as the commission granting access to records and information from, the
common data set is not a violation of confidentiality provisions under any law,
rule, or regulation if done in good faith for purposes of evaluation. Records
and documents, regardless of physical form, that are obtained or produced or
presented to the commission for the common data set are not public records for
purposes of sections 84-712 to 84-712.09.
(d) The five ten percent of the annual General Fund appropriation to the
Community-based Juvenile Services Aid Program, excluding administrative budget
funds, shall be appropriated as follows: In fiscal year 2015-16, seven percent
shall go to the commission for development of the common data set and three
percent shall go to the University of Nebraska at Omaha, Juvenile Justice
Institute, for evaluation. In fiscal year 2016-17, six percent shall go to the
commission for development and maintenance of the common data set and four
percent shall go to the University of Nebraska at Omaha, Juvenile Justice
Institute, for evaluation. Every fiscal year thereafter, beginning in fiscal
year 2017-18, five percent shall go to the commission for development and
maintenance of the common data set and for evaluation by an independent
evaluator five percent shall go to the University of Nebraska at Omaha,
Juvenile Justice Institute, for evaluation.
(e) The remaining funds in the annual General Fund appropriation to the
Community-based Juvenile Services Aid Program shall be apportioned as aid in
accordance with a formula established in rules and regulations adopted and
promulgated by the commission. The formula shall be based on the total number
of residents per county and federally recognized or state-recognized Indian
tribe who are twelve years of age through eighteen years of age and other
relevant factors as determined by the commission. The commission may require a
local match of up to forty percent from the county, multiple counties,
federally recognized or state-recognized Indian tribe or tribes, or any
combination of the three which is receiving aid under such program. Any local
expenditures for community-based programs for juveniles may be applied toward
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such match requirement.
(3)(a) In distributing funds provided under the Community-based Juvenile
Services Aid Program, aid recipients shall prioritize programs and services
that will divert juveniles from the juvenile justice system, reduce the
population of juveniles in juvenile detention and secure confinement, and
assist in transitioning juveniles from out-of-home placements.
(b) Funds received under the Community-based Juvenile Services Aid Program
shall be used exclusively to assist the aid recipient in the implementation and
operation of programs or the provision of services identified in the aid
recipient's comprehensive juvenile services plan, including programs for local
planning and service coordination; screening, assessment, and evaluation;
diversion; alternatives to detention; family support services; treatment
services; truancy prevention and intervention programs; pilot projects approved
by the commission; payment of transportation costs to and from placements,
evaluations, or services; personnel when the personnel are aligned with
evidence-based treatment principles, programs, or practices; contracting with
other state agencies or private organizations that provide evidence-based
treatment or programs; preexisting programs that are aligned with evidence-
based practices or best practices; and other services that will positively
impact juveniles and families in the juvenile justice system.
(c) Funds received under the Community-based Juvenile Services Aid Program
may be used one time by an aid recipient:
(i) To convert an existing juvenile detention facility or other existing
structure for use as an alternative to detention as defined in section 43-245;
(ii) To invest in capital construction, including both new construction
and renovations, for a facility for use as an alternative to detention; or
(iii) For the initial lease of a facility for use as an alternative to
detention.
(d) Funds received under the Community-based Juvenile Services Aid Program
shall not be used for the following:
(i) Construction of secure detention facilities, secure youth treatment
facilities, or secure youth confinement facilities;
(ii) Capital construction or the lease or acquisition of facilities beyond
the one-time use described in subdivision (3)(c) of this section;
(iii) Programs, services, treatments, evaluations, or other
preadjudication services that are not based on or grounded in evidence-based
practices, principles, and research, except that the commission may approve
pilot projects that authorize the use of such aid; or
(iv) Office equipment, office supplies, or office space.
(e) Any aid not distributed to counties under this subsection shall be
retained by the commission to be distributed on a competitive basis under the
Community-based Juvenile Services Aid Program for a county, multiple counties,
federally recognized or state-recognized Indian tribe or tribes, or any
combination of the three demonstrating additional need in the funding areas
identified in this subsection.
(f) If a county, multiple counties, or a federally recognized or state-
recognized Indian tribe or tribes is denied aid under this section or receives
no aid under this section, the entity may request an appeal pursuant to the
appeal process in rules and regulations adopted and promulgated by the
commission. The commission shall establish appeal and hearing procedures by
December 15, 2014. The commission shall make appeal and hearing procedures
available on its website.
(4)(a) Any recipient of aid under the Community-based Juvenile Services
Aid Program shall electronically file an annual report as required by rules and
regulations adopted and promulgated by the commission. Any program funded
through the Community-based Juvenile Services Aid Program that served juveniles
shall report data on the individual youth served. Any program that is not
directly serving youth shall include program-level data. In either case, data
collected shall include, but not be limited to, the following: The type of
juvenile service, how the service met the goals of the comprehensive juvenile
services plan, demographic information on the juveniles served, program
outcomes, the total number of juveniles served, and the number of juveniles who
completed the program or intervention.
(b) Any recipient of aid under the Community-based Juvenile Services Aid
Program shall be assisted by the commission University of Nebraska at Omaha,
Juvenile Justice Institute, in reporting in the common data set, as set forth
in the rules and regulations adopted and promulgated by the commission.
Community-based aid utilization and evaluation data shall be stored and
maintained by the commission.
(c) Evaluation of the use of funds and the evidence of the effectiveness
of the programs shall be completed by the commission University of Nebraska at
Omaha, Juvenile Justice Institute, specifically:
(i) The varying rates of recidivism, as defined by rules and regulations
adopted and promulgated by the commission, and other measures for juveniles
participating in community-based programs; and
(ii) Whether juveniles are sent to staff secure or secure juvenile
detention after participating in a program funded by the Community-based
Juvenile Services Aid Program.
(5) The commission shall report annually to the Governor and the
Legislature on the distribution and use of funds for aid appropriated under the
Community-based Juvenile Services Aid Program. The report shall include, but
not be limited to, an aggregate report of the use of the Community-based
Juvenile Services Aid Program funds, including the types of juvenile services
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and programs that were funded, whether any recipients used the funds for a
purpose described in subdivision (3)(c) of this section, demographic
information on the total number of juveniles served, program success rates, the
total number of juveniles sent to secure juvenile detention or residential
treatment and secure confinement, and a listing of the expenditures of all
counties and federally recognized or state-recognized Indian tribes for
detention, residential treatment, and secure confinement. The report submitted
to the Legislature shall be submitted electronically.
(6) The commission shall adopt and promulgate rules and regulations for
the Community-based Juvenile Services Aid Program in consultation with the
Director of the Community-based Juvenile Services Aid Program, the Director of
Juvenile Diversion Programs, the Office of Probation Administration, the
Nebraska Association of County Officials, and the University of Nebraska at
Omaha, Juvenile Justice Institute. The rules and regulations shall include, but
not be limited to:
(a) The required elements of a comprehensive juvenile services plan and
planning process;
(b) The Community-based Juvenile Services Aid Program formula, review
process, match requirements, and fund distribution. The distribution process
shall ensure a conflict of interest policy;
(c) A distribution process for funds retained under subsection (3) of this
section;
(d) A plan for evaluating the effectiveness of plans and programs
receiving funding;
(e) A reporting process for aid recipients;
(f) A reporting process for the commission to the Governor and
Legislature. The report shall be made electronically to the Governor and the
Legislature; and
(g) Requirements regarding the use of the common data set.
Sec. 137. Section 44-116, Revised Statutes Cumulative Supplement, 2024, is
amended to read:
44-116 (1) All money collected by the Department of Insurance for
examination of the affairs of domestic, foreign, or alien insurance companies
and insurers as defined in and pursuant to the Insurers Examination Act or any
other provision of Chapter 44 or for valuing the reserve liabilities of life
insurance companies shall be remitted by the department to the State Treasurer
for credit to the Department of Insurance Cash Fund, which fund is hereby
created. Money in the Department of Insurance Cash Fund may be used for
transfers to the General Fund at the direction of the Legislature. Any money in
the Department of Insurance Cash Fund available for investment shall be
invested by the state investment officer pursuant to the Nebraska Capital
Expansion Act and the Nebraska State Funds Investment Act.
(2) The State Treasurer shall transfer seventeen fourteen million two
hundred thousand dollars from the Department of Insurance Cash Fund to the
General 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. The State Treasurer shall transfer sixteen eleven
million eight hundred thousand dollars from the Department of Insurance Cash
Fund to the General 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. The State Treasurer shall transfer
sixteen eleven million eight hundred thousand dollars from the Department of
Insurance Cash Fund to the General Fund on or before June 30, 2028, on such
dates and in such amounts as directed by the budget administrator of the budget
division of the Department of Administrative Services. The State Treasurer
shall transfer sixteen eleven million eight hundred thousand dollars from the
Department of Insurance Cash Fund to the General Fund on or before June 30,
2029, on such dates and in such amounts as directed by the budget administrator
of the budget division of the Department of Administrative Services.
Sec. 138. Section 47-632, Reissue Revised Statutes of Nebraska, is amended
to read:
47-632 (1) The Community Corrections Uniform Data Analysis Cash Fund is
created. Except as provided in subsection (2) subsections (2), (3), and (4) of
this section, the fund shall be within the Nebraska Commission on Law
Enforcement and Criminal Justice, shall be administered by the division, and
shall only be used to support operations costs and analysis relating to the
implementation and coordination of the uniform analysis of crime data pursuant
to the Community Corrections Act, including associated information technology
projects. The fund shall consist of money collected pursuant to section 47-633.
(2) Transfers may be made from the fund to the General Fund at the
direction of the Legislature.
(3) The State Treasurer shall transfer the following amounts from the
Community Corrections Uniform Data Analysis Cash Fund to the Violence
Prevention Cash Fund:
(a) Two hundred thousand dollars on July 1, 2011, or as soon thereafter as
administratively possible; and
(b) Two hundred thousand dollars on July 1, 2012, or as soon thereafter as
administratively possible.
(4) The State Treasurer shall transfer the following amounts from the
Community Corrections Uniform Data Analysis Cash Fund to the Nebraska Law
Enforcement Training Center Cash Fund:
(a) Two hundred thousand dollars on July 1, 2017, or as soon thereafter as
administratively possible; and
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(b) Two hundred thousand dollars on July 1, 2018, or as soon thereafter as
administratively possible.
(3) (5) Any money in the Community Corrections Uniform Data Analysis Cash
Fund available for investment shall be invested by the state investment officer
pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds
Investment Act.
Sec. 139. Section 48-101.01, Revised Statutes Cumulative Supplement, 2024,
is amended to read:
48-101.01 (1) The Legislature finds and declares:
(a) The occupations of first responders are recognized as stressful
occupations. Only our nation's combat soldiers endure more stress. Similar to
military personnel, first responders face unique and uniquely dangerous risks
in their sworn mission to keep the public safe. They rely on each other for
survival to protect the communities they serve;
(b) On any given day, first responders can be called on to make life and
death decisions, witness a young child dying with the child's grief-stricken
family, make a decision that will affect a community member for the rest of
such person's life, or be exposed to a myriad of communicable diseases and
known carcinogens;
(c) On any given day, first responders protect high-risk individuals from
themselves and protect the community from such individuals;
(d) First responders are constantly at significant risk of bodily harm or
physical assault while they perform their duties;
(e) Constant, cumulative exposure to horrific events make first responders
uniquely susceptible to the emotional and behavioral impacts of job-related
stressors;
(f) Trauma-related injuries can become overwhelming and manifest in post-
traumatic stress, which may result in substance use disorders and even,
tragically, suicide; and
(g) It is imperative for society to recognize occupational injuries
related to post-traumatic stress and to promptly seek diagnosis and treatment
without stigma. This includes recognizing that mental injury and mental illness
as a result of trauma is not disordered, but is a normal and natural human
response to trauma, the negative effects of which can be ameliorated through
diagnosis and effective treatment.
(2) Personal injury includes mental injuries and mental illness
unaccompanied by physical injury for an employee who is a first responder,
frontline state employee, or county correctional officer if such employee:
(a) Establishes that the employee's employment conditions causing the
mental injury or mental illness were extraordinary and unusual in comparison to
the normal conditions of the particular employment; and
(b) Establishes, through a mental health professional, the medical
causation between the mental injury or mental illness and the employment
conditions by medical evidence.
(3) The employee bears the burden of establishing the matters described in
subsection (2) of this section by a preponderance of the evidence.
(4) Until January 1, 2028, a first responder may establish prima facie
evidence of a personal injury that is a mental injury or mental illness if the
first responder:
(a) Presents evidence that the first responder underwent a mental health
examination by a mental health professional upon entry into such service or
subsequent to such entry and before the onset of the mental injury or mental
illness and such examination did not reveal the mental injury or mental illness
for which the first responder seeks compensation;
(b) Presents testimony or an affidavit from a mental health professional
stating the first responder suffers from a mental injury or mental illness
caused by one or more events or series of events which cumulatively produced
the mental injury or mental illness which brought about the need for medical
attention and the interruption of employment;
(c) Presents evidence that such events or series of events arose out of
and in the course of the first responder's employment; and
(d) Presents evidence that, prior to the employment conditions which
caused the mental injury or mental illness, the first responder had
participated in resilience training and updated the training at least annually
thereafter.
(5) For purposes of this section, mental injuries and mental illness
arising out of and in the course of employment unaccompanied by physical injury
are not considered compensable if they result from any event or series of
events which are incidental to normal employer and employee relations,
including, but not limited to, personnel actions by the employer such as
disciplinary actions, work evaluations, transfers, promotions, demotions,
salary reviews, or terminations.
(6)(a) The Department of Health and Human Services shall provide
reimbursement for the cost of any of the following to the extent not reimbursed
by the first responder's employer: A mental health examination by a mental
health professional upon entry into such service or subsequent to such entry
and before the onset of a mental injury or mental illness for which
compensation is sought; initial resilience training; and annual resilience
training. The department shall pay reimbursement at a rate determined by the
Critical Incident Stress Management Program under section 71-7104.
Reimbursement for resilience training shall be subject to the annual limit set
by such program under section 71-7104.
(b) To obtain reimbursement under this subsection, a first responder shall
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submit an application to the Department of Health and Human Services on a form
and in a manner prescribed by the department.
(6) (7) The Department of Health and Human Services shall maintain and
annually update records of first responders who have completed annual
resilience training.
(7) (8) For purposes of this section:
(a) County correctional officer means a correctional officer employed by a
high-population county whose:
(i) Position obligates such employee to maintain order and custody of
inmates in a county jail; and
(ii) Duties involve regular and direct interaction with high-risk
individuals;
(b) Custody means:
(i) Under the charge or control of a state institution or state agency and
includes time spent outside of the state institution or state agency; or
(ii) In the custody of a county jail in a high-population county or in the
process of being placed in the custody of a county jail in a high-population
county;
(c) First responder means a sheriff, a deputy sheriff, a police officer,
an officer of the Nebraska State Patrol, a volunteer or paid firefighter, or a
volunteer or paid individual licensed under a licensure classification in
subdivision (1) of section 38-1217 who provides medical care in order to
prevent loss of life or aggravation of physiological or psychological illness
or injury;
(d) Frontline state employee means an employee of the Department of
Correctional Services or the Department of Health and Human Services whose
duties involve regular and direct interaction with high-risk individuals;
(e) High-population county means a county with more than three hundred
thousand inhabitants as determined by the most recent federal decennial census
or the most recent revised certified count by the United States Bureau of the
Census;
(f) High-risk individual means an individual in custody for whom violent
or physically intimidating behavior is common, including, but not limited to, a
committed offender as defined in section 83-170, a patient at a regional center
as defined in section 71-911, a juvenile committed to a youth rehabilitation
and treatment center, and a person in the custody of a county jail in a high-
population county or in the process of being placed in the custody of a county
jail in a high-population county;
(g) Mental health professional means:
(i) A practicing physician licensed to practice medicine in this state
under the Medicine and Surgery Practice Act;
(ii) A practicing psychologist licensed to engage in the practice of
psychology in this state as provided in section 38-3111 or as provided in
similar provisions of the Psychology Interjurisdictional Compact;
(iii) A person licensed as an independent mental health practitioner under
the Mental Health Practice Act; or
(iv) A professional counselor who holds a privilege to practice in
Nebraska as a professional counselor under the Licensed Professional Counselors
Interstate Compact; and
(h) Resilience training means training that meets the guidelines
established by the Critical Incident Stress Management Program under section
71-7104 and that teaches how to adapt to, manage, and recover from adversity,
trauma, tragedy, threats, or significant sources of stress.
(8) (9) All other provisions of the Nebraska Workers' Compensation Act
apply to this section.
Sec. 140. Section 48-145, Revised Statutes Cumulative Supplement, 2024, is
amended to read:
48-145 To secure the payment of compensation under the Nebraska Workers'
Compensation Act:
(1) Every employer in the occupations described in section 48-106, except
the State of Nebraska and any governmental agency created by the state, shall
either (a) insure and keep insured its liability under such act in some
corporation, association, or organization authorized and licensed to transact
the business of workers' compensation insurance in this state, (b) in the case
of an employer who is a lessor of one or more commercial vehicles leased to a
self-insured motor carrier, be a party to an effective agreement with the self-
insured motor carrier under section 48-115.02, (c) be a member of a risk
management pool authorized and providing group self-insurance of workers'
compensation liability pursuant to the Intergovernmental Risk Management Act,
or (d) with approval of the Nebraska Workers' Compensation Court, self-insure
its workers' compensation liability.
An employer seeking approval to self-insure shall make application to the
compensation court in the form and manner as the compensation court may
prescribe, meet such minimum standards as the compensation court shall adopt
and promulgate by rule and regulation, and furnish to the compensation court
satisfactory proof of financial ability to pay direct the compensation in the
amount and manner when due as provided for in the Nebraska Workers'
Compensation Act. Approval is valid for the period prescribed by the
compensation court unless earlier revoked pursuant to this subdivision or
subsection (1) of section 48-146.02. Notwithstanding subdivision (1)(d) of this
section, a professional employer organization shall not be eligible to self-
insure its workers' compensation liability. The compensation court may by rule
and regulation require the deposit of an acceptable security, indemnity, trust,
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or bond to secure the payment of compensation liabilities as they are incurred.
The agreement or document creating a trust for use under this section shall
contain a provision that the trust may only be terminated upon the consent and
approval of the compensation court. Any beneficial interest in the trust
principal shall be only for the benefit of the past or present employees of the
self-insurer and any persons to whom the self-insurer has agreed to pay
benefits under subdivision (11) of section 48-115 and section 48-115.02. Any
limitation on the termination of a trust and all other restrictions on the
ownership or transfer of beneficial interest in the trust assets contained in
such agreement or document creating the trust shall be enforceable, except that
any limitation or restriction shall be enforceable only if authorized and
approved by the compensation court and specifically delineated in the agreement
or document. The trustee of any trust created to satisfy the requirements of
this section may invest the trust assets in the same manner authorized under
subdivisions (1)(a) through (i) of section 30-3209 for corporate trustees
holding retirement or pension funds for the benefit of employees or former
employees of cities, villages, school districts, or governmental or political
subdivisions, except that the trustee shall not invest trust assets into
stocks, bonds, or other obligations of the trustor. If, as a result of such
investments, the value of the trust assets is reduced below the acceptable
trust amount required by the compensation court, then the trustor shall deposit
additional trust assets to account for the shortfall.
Notwithstanding any other provision of the Nebraska Workers' Compensation
Act, a three-judge panel of the compensation court may, after notice and
hearing, revoke approval as a self-insurer if it finds that the financial
condition of the self-insurer or the failure of the self-insurer to comply with
an obligation under the act poses a serious threat to the public health,
safety, or welfare. The Attorney General, when requested by the administrator
of the compensation court, may file a motion pursuant to section 48-162.03 for
an order directing a self-insurer to appear before a three-judge panel of the
compensation court and show cause as to why the panel should not revoke
approval as a self-insurer pursuant to this subdivision. The Attorney General
shall be considered a party for purposes of such motion. The Attorney General
may appear before the three-judge panel and present evidence that the financial
condition of the self-insurer or the failure of the self-insurer to comply with
an obligation under the act poses a serious threat to the public health,
safety, or welfare. The presiding judge shall rule on a motion of the Attorney
General pursuant to this subdivision and, if applicable, shall appoint judges
of the compensation court to serve on the three-judge panel. The presiding
judge shall not serve on such panel. Appeal from a revocation pursuant to this
subdivision shall be in accordance with section 48-185. No such appeal shall
operate as a supersedeas unless the self-insurer executes to the compensation
court a bond with one or more sureties authorized to do business within the
State of Nebraska in an amount determined by the three-judge panel to be
sufficient to satisfy the obligations of the self-insurer under the act;
(2) An approved self-insurer shall furnish to the State Treasurer an
annual amount equal to two and one-half percent of the prospective loss costs
for like employment but in no event less than twenty-five dollars. Prospective
loss costs is defined in section 48-151. The compensation court is the sole
judge as to the prospective loss costs that shall be used. All money which a
self-insurer is required to pay to the State Treasurer, under this subdivision,
shall be computed and tabulated under oath as of January 1 and paid to the
State Treasurer immediately thereafter. The compensation court or designee of
the compensation court may audit the payroll of a self-insurer at the
compensation court's discretion. All money paid by a self-insurer under this
subdivision shall be credited to the Compensation Court Cash Fund , except that
beginning July 1, 2026, and continuing through June 30, 2029, forty percent of
all money paid by a self-insurer under this subdivision shall be credited to
the General Fund and the remainder shall be credited to the Compensation Court
Cash Fund;
(3) Every employer who fails, neglects, or refuses to comply with the
conditions set forth in subdivision (1) or (2) of this section shall be
required to respond in damages to an employee for personal injuries, or when
personal injuries result in the death of an employee, then to his or her
dependents; and
(4) Any security, indemnity, trust, or bond provided by a self-insurer
pursuant to subdivision (1) of this section shall be deemed a surety for the
purposes of the payment of valid claims of the self-insurer's employees and the
persons to whom the self-insurer has agreed to pay benefits under the Nebraska
Workers' Compensation Act pursuant to subdivision (11) of section 48-115 and
section 48-115.02 as generally provided in the act.
Sec. 141. Section 48-1,116, Revised Statutes Supplement, 2025, is amended
to read:
48-1,116 The Compensation Court Cash Fund is hereby created. The fund
shall be used to aid in providing for the expense of administering the Nebraska
Workers' Compensation Act and the payment of the salaries and expenses of the
personnel of the Nebraska Workers' Compensation Court.
All fees received pursuant to sections 48-120, 48-120.02, 48-138, 48-139,
48-145.04, and 48-165 shall be remitted to the State Treasurer for credit to
the Compensation Court Cash Fund. The fund shall also consist of amounts
credited to the fund pursuant to sections 48-1,113, 48-1,114, and 77-912. The
State Treasurer may receive and credit to the fund any money which may at any
time be contributed to the state or the fund by the federal government or any
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agency thereof to which the state may be or become entitled under any act of
Congress or otherwise by reason of any payment made from the fund.
Transfers may be made from the fund to the General Fund at the direction
of the Legislature until June 30, 2027 2026. Any money in the Compensation
Court Cash Fund available for investment shall be invested by the state
investment officer pursuant to the Nebraska Capital Expansion Act and the
Nebraska State Funds Investment Act.
Sec. 142. Section 48-621, Revised Statutes Cumulative Supplement, 2024, is
amended to read:
48-621 (1) The administrative fund shall consist of the Employment
Security Administration Fund and the Employment Security Special Contingent
Fund. Each fund shall be maintained as a separate and distinct account in all
respects, as follows:
(a) There is hereby created in the state treasury a special fund to be
known as the Employment Security Administration Fund. All money credited to
this fund is hereby appropriated and made available to the Commissioner of
Labor. All money in this fund shall be expended solely for the purposes and in
the amounts found necessary as defined by the specific federal programs, state
statutes, and contract obligations for the proper and efficient administration
of all programs of the Department of Labor. The fund shall consist of all money
appropriated by this state and all money received from the United States of
America or any agency thereof, including the Department of Labor and the
Railroad Retirement Board, or from any other source for such purpose. Money
received from any agency of the United States or any other state as
compensation for services or facilities supplied to such agency, any amounts
received pursuant to any surety bond or insurance policy for losses sustained
by the Employment Security Administration Fund or by reason of damage to
equipment or supplies purchased from money in such fund, and any proceeds
realized from the sale or disposition of any equipment or supplies which may no
longer be necessary for the proper administration of such programs shall also
be credited to this fund. All money in the Employment Security Administration
Fund shall be deposited, administered, and disbursed in the same manner and
under the same conditions and requirements as provided by law for other special
funds in the state treasury. Any balances in this fund, except balances of
money therein appropriated from the General Fund of this state, shall not lapse
at any time. Fund balances shall be continuously available to the commissioner
for expenditure consistent with the Employment Security Law. Any money in the
Employment Security Administration Fund available for investment shall be
invested by the state investment officer pursuant to the Nebraska Capital
Expansion Act and the Nebraska State Funds Investment Act; and
(b) There is hereby created in the state treasury a special fund to be
known as the Employment Security Special Contingent Fund. Transfers may be made
from the fund to the General Fund at the direction of the Legislature. Any
money in the Employment Security Special Contingent Fund available for
investment shall be invested by the state investment officer pursuant to the
Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.
Beginning October 1, 2024, any investment earnings from investment of money in
the fund shall be credited to the General Fund. All money collected under
section 48-655 as interest on delinquent contributions, less refunds, shall be
credited to the Employment Security Special Contingent Fund from the clearing
account of the Unemployment Compensation Fund at the end of each calendar
quarter. Such money shall not be expended or available for expenditure in any
manner to permit substitution for, or a corresponding reduction in, federal
funds which, in the absence of such money, would be available to finance
expenditures for the administration of the unemployment insurance law. However,
nothing in this section shall prevent the money in the Employment Security
Special Contingent Fund from being used as a revolving fund to cover necessary
and proper expenditures under the law for which federal, state, or contractual
funds are owed but have not yet been received. Upon receipt of such funds,
covered expenditures shall be charged against such funds. Money in the
Employment Security Special Contingent Fund may only be used by the
Commissioner of Labor as follows:
(i) To replace within a reasonable time any money received by this state
pursuant to section 302 of the federal Social Security Act, as amended, and
required to be paid under section 48-622; and
(ii) To meet special extraordinary and contingent expenses which are
deemed essential for good administration but which are not provided in grants
from the Secretary of Labor of the United States. No expenditures shall be made
from this fund for this purpose except on written authorization by the Governor
at the request of the Commissioner of Labor. ; and
(iii) To be transferred to the Job Training Cash Fund.
(2)(a) Money credited to the account of this state in the Unemployment
Trust Fund by the United States Secretary of the Treasury pursuant to section
903 of the Social Security Act may not be requisitioned from this state's
account or used except:
(i) For the payment of benefits pursuant to section 48-619; and
(ii) For the payment of expenses incurred for the administration of the
Employment Security Law and public employment offices. Money requisitioned or
used for this purpose must be pursuant to a specific appropriation by the
Legislature. Any such appropriation law shall specify the amount and purposes
for which the money is appropriated and must be enacted before expenses may be
incurred and money may be requisitioned. Such appropriation is subject to the
following conditions:
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(A) Money may be obligated for a limited period ending not more than two
years after the effective date of the appropriation law; and
(B) An obligated amount shall not exceed the aggregate amounts transferred
to the account of this state pursuant to section 903 of the Social Security Act
less the aggregate of amounts used by this state pursuant to the Employment
Security Law and amounts charged against the amounts transferred to the account
of this state.
(b) For purposes of subdivision (2)(a)(ii)(B) of this section, amounts
appropriated for administrative purposes shall be charged against transferred
amounts when the obligation is entered into.
(c) The appropriation, obligation, and expenditure or other disposition of
money appropriated under this subsection shall be accounted for in accordance
with standards established by the United States Secretary of Labor.
(d) Money appropriated as provided in this subsection for the payment of
administration expenses shall be requisitioned as needed for the payment of
obligations incurred under such appropriation. Upon requisition, administration
expenses shall be credited to the Employment Security Administration Fund from
which such payments shall be made. Money so credited shall, until expended,
remain a part of the Employment Security Administration Fund. If not
immediately expended, credited money shall be returned promptly to the account
of this state in the Unemployment Trust Fund.
(e) Notwithstanding subdivision (2)(a) of this section, money credited
with respect to federal fiscal years 1999, 2000, and 2001 shall be used solely
for the administration of the unemployment compensation program and are not
subject to appropriation by the Legislature.
Sec. 143. Section 48-3004, Reissue Revised Statutes of Nebraska, is
amended to read:
48-3004 (1) To earn the job training reimbursements set forth in the
Teleworker Job Creation Act, an employer shall file an application for an
agreement with the director. An application may be filed at any time on or
after April 8, 2010.
(2) The application shall contain:
(a) A written statement describing the expected employment of qualifying
employees in this state;
(b) Sufficient documents, plans, and specifications as required by the
director to support the plan and to define a project; and
(c) A copy of the letter submitted to the director seeking approval of the
employer's qualified training program.
(3) The application and all supporting information shall be confidential
except, for each project:
(a) The name of the employer;
(b) The amount of the job training reimbursement;
(c) The number of persons trained, with such number divided into three
categories: The number who reside in rural areas; the number who reside in
poverty areas; and the number who reside in all other parts of Nebraska, based
on the rural areas and poverty areas described in section 48-3006; and
(d) The amount of total wages and other payments subject to withholding,
as defined in section 77-2753, paid by the employer to all teleworkers who
reside in Nebraska, with such residence as determined by the statement of the
qualifying employee on his or her employment application, within three hundred
sixty-five days prior to the date of application, for the year of the project,
and for the following twelve months.
The employer shall be required to provide this information to the director
upon written request by the director.
(4)(a) The director shall approve the application and authorize the total
amount of job training reimbursements expected to be earned as a result of the
project if he or she is satisfied that (i) the plan in the application defines
a project that meets the eligibility requirements established within the
Teleworker Job Creation Act and (ii) such requirements will be reached within
three hundred sixty-five calendar days after the application filing date. The
director shall use the subaccount created under subsection (3) of section
81-1201.21 to provide reimbursements allowed by the act for the training of
teleworkers.
(b) The director shall not approve further applications once the director
has approved seven project applications filed before the end of fiscal year
2010-11 and the expected job training reimbursements from the approved projects
total one million fifty thousand dollars in fiscal year 2010-11. Applications
for an agreement shall for purposes of this limit be approved in the order in
which they are received by the director.
(c) An employer and the director may enter into agreements for more than
one project, up to a total of five approved project applications filed before
the end of fiscal year 2010-11. The projects may be either sequential or
concurrent. No new qualifying employees shall be included in more than one
project for meeting the project requirements or the creation of job training
reimbursements. When projects overlap and the plans do not clearly specify, the
employer shall specify to which project the employment belongs. The employer
has until it submits its request for reimbursement to the director to designate
to which project a qualifying employee belongs. The employer may not receive
job training reimbursements for a qualifying employee until the employer
designates to which project that qualifying employee belongs. Such designation
shall be made on such form to be filed with the director as the director shall
direct.
(5) After approval, the employer and the director shall enter into a
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written agreement. The employer shall agree to complete the project, and the
director, on behalf of the State of Nebraska, shall designate the approved
plans of the employer as a project and, in consideration of the employer's
agreement, agree to allow the employer to receive the job training
reimbursements contained in the Teleworker Job Creation Act up to the total
amount of job training reimbursements that were authorized by the director. The
application and all supporting documentation, to the extent approved, shall be
considered a part of the agreement. The agreement shall state:
(a) The number of qualifying employees required by the act for the
project;
(b) The time period under the act in which the required level must be met;
(c) The documentation the employer will need to supply when requesting the
job training reimbursements under the act;
(d) The date the application was filed; and
(e) The maximum amount of job training reimbursements authorized.
Sec. 144. Section 48-3008, Reissue Revised Statutes of Nebraska, is
amended to read:
48-3008 The Department of Economic Development shall, prior to making the
job training reimbursement, audit the employer for compliance with the
Teleworker Job Creation Act. The department may utilize the Administrative Cash
Fund subaccount created under subsection (3) of section 81-1201.21 to support
the costs of audits and administration of the Teleworker Job Creation Act.
Sec. 145. Section 53-117.06, Revised Statutes Cumulative Supplement, 2024,
is amended to read:
53-117.06 Any money collected by the commission pursuant to section
53-117.05, 53-165.01, or 53-167.02 shall be credited to the Nebraska Liquor
Control Commission Rule and Regulation Cash Fund, which fund is hereby created.
The purpose of the fund shall be to cover any administrative costs, including
salary and benefits, incurred by the commission in producing or distributing
the material referred to in such sections , to provide for information
technology costs of the commission, and to defray the costs associated with
electronic regulatory transactions, industry education events, enforcement
training, and equipment for regulatory work. Transfers may be made from the
fund to the General Fund at the direction of the Legislature. Any money in the
Nebraska Liquor Control Commission Rule and Regulation Cash Fund available for
investment shall be invested by the state investment officer pursuant to the
Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.
Sec. 146. Section 54-857, Reissue Revised Statutes of Nebraska, is amended
to read:
54-857 All money received pursuant to the Commercial Feed Act shall be
remitted by the director to the State Treasurer for credit to the Commercial
Feed Administration Cash Fund which is hereby created. Such fund shall be used
by the department to aid in defraying the expenses of administering the act ,
any other animal health programs administered by the department, and to aid in
defraying the expenses related to a cooperative agreement with the United
States Department of Agriculture Market News reporting program. Transfers may
be made from the fund to the General Fund at the direction of the Legislature.
Any money in the Commercial Feed Administration Cash Fund available for
investment shall be invested by the state investment officer pursuant to the
Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.
Sec. 147. Section 55-131, Reissue Revised Statutes of Nebraska, is amended
to read:
55-131 (1) The Military Department Cash Fund is created. The fund shall be
administered by the Adjutant General. The fund shall consist of transfers
authorized by the Legislature and all nonfederal revenue received by the
National Guard pursuant to this section.
(2) The Adjutant General is hereby authorized to accept by devise, gift,
or otherwise and hold, as trustee, for the benefit and use of the National
Guard or any part thereof any property, real or personal; to invest and
reinvest the property; to collect, receive, and recover the rents, incomes, and
issues from the property; and to expend them as provided by the terms of the
devise or gift, or if not so provided, to expend them for the benefit and use
of the National Guard as he or she in his or her discretion shall determine,
subject to the approval of the Governor. Except as otherwise provided by law,
all other money received by the National Guard and derived from any other
source shall be remitted to the State Treasurer for credit to the Military
Department Cash Fund.
(3) The Military Department Cash Fund may be used for expenses related to
the support of any military installation located in Nebraska. For purposes of
this section, military installation means a base, camp, post, station, yard,
center, armory, or other activity under the jurisdiction of the United States
Department of Defense or the Nebraska Military Department. Transfers may be
made from the fund to the General Fund at the direction of the Legislature. Any
money in the Military Department Cash Fund available for investment shall be
invested by the state investment officer pursuant to the Nebraska Capital
Expansion Act and the Nebraska State Funds Investment Act.
Sec. 148. Section 55-901, Revised Statutes Supplement, 2025, is amended to
read:
55-901 (1) The Military Installation Development and Support Fund is
created. The fund shall be used to contribute to construction, development, or
support for any military installation, located in Nebraska, for purposes of
improving mission retention and recruitment; supporting the morale, health, and
mental wellness of military members and families; and growing the economic
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impact of military installations in Nebraska. The Department of Veterans'
Affairs shall administer the fund. The fund shall consist of transfers
authorized by the Legislature and any gifts, grants, or bequests from any
source, including federal, state, public, and private sources, for such
purposes. Transfers may be made from the fund to the Military Department Cash
Fund and the Site and Building Development Fund at the direction of the
Legislature. Any money in the Military Installation Development and Support
Fund available for investment shall be invested by the state investment officer
pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds
Investment Act. Beginning October 1, 2024, any investment earnings from
investment of money in the fund shall be credited to the General Fund.
(2) The Military Installation Development and Support Fund may be used for
any project that directly supports any military installation located in
Nebraska.
(3) The Department of Veterans' Affairs shall require a match of public or
private funding in an amount equal to or greater than one-half of the total
cost of any project described in subsection (2) of this section prior to
authorizing an expenditure from the fund.
(4) For purposes of this section, military installation means a base,
camp, post, station, yard, center, armory, or other activity under the
jurisdiction of the United States Department of Defense or the Nebraska
Military Department.
Sec. 149. Section 58-703, Revised Statutes Cumulative Supplement, 2024, is
amended to read:
58-703 The Affordable Housing Trust Fund is created. The fund shall
receive money pursuant to section 76-903 and may include revenue from sources
recommended by the housing advisory committee established in section 58-704,
appropriations from the Legislature, transfers authorized by the Legislature,
grants, private contributions, repayment of loans, and all other sources. The
Department of Economic Development as part of its comprehensive housing
affordability strategy shall administer the Affordable Housing Trust Fund.
Transfers may be made from the Affordable Housing Trust Fund to the
General Fund, the Behavioral Health Services Fund, the Lead-Based Paint Hazard
Control Cash Fund, the Middle Income Workforce Housing Investment Fund, the
Rural Workforce Housing Investment Fund, and the Site and Building Development
Fund at the direction of the Legislature.
Sec. 150. Section 60-6,211.05, Revised Statutes Supplement, 2025, is
amended to read:
60-6,211.05 (1) If an order is granted under section 60-6,196 or 60-6,197
and sections 60-6,197.02 and 60-6,197.03, the court may order that the
defendant install an ignition interlock device of a type approved by the
Director of Motor Vehicles on each motor vehicle operated by the defendant
during the period of revocation. Upon sufficient evidence of installation, the
defendant may apply to the director for an ignition interlock permit pursuant
to section 60-4,118.06. The device shall, without tampering or the intervention
of another person, prevent the defendant from operating the motor vehicle when
the defendant has an alcohol concentration greater than three-hundredths of one
gram or more by weight of alcohol per one hundred milliliters of his or her
blood or three-hundredths of one gram or more by weight of alcohol per two
hundred ten liters of his or her breath. The Department of Motor Vehicles shall
issue an ignition interlock permit to the defendant under section 60-4,118.06
only upon sufficient proof that a defendant has installed an ignition interlock
device on any motor vehicle that the defendant will operate during his or her
release.
(2) If the court orders installation of an ignition interlock device and
issuance of an ignition interlock permit pursuant to subsection (1) of this
section, the court may also order the use of a continuous alcohol monitoring
device and abstention from alcohol use at all times. The device shall, without
tampering or the intervention of another person, test and record the alcohol
consumption level of the defendant on a periodic basis and transmit such
information to probation authorities.
(3)(a) Prior to January 1, 2026, any order issued by the court pursuant to
this section shall not take effect until the defendant is eligible to operate a
motor vehicle pursuant to subsection (8) of section 60-498.01. A person shall
be eligible to be issued an ignition interlock permit allowing operation of a
motor vehicle equipped with an ignition interlock device if he or she is not
subject to any other suspension, cancellation, required no-driving period, or
period of revocation and has successfully completed the ignition interlock
permit application process. The Department of Motor Vehicles shall review its
records and the driving record abstract of any person who applies for an
ignition interlock permit allowing operation of a motor vehicle equipped with
an ignition interlock device to determine (i) the applicant's eligibility for
an ignition interlock permit, (ii) the applicant's previous convictions under
section 60-6,196, 60-6,197, or 60-6,197.06 or any previous administrative
license revocation, if any, and (iii) if the applicant is subject to any
required no-drive periods before the ignition interlock permit may be issued.
(b) Beginning January 1, 2026, any order issued by the court, or issued
pursuant to a court order or administrative license revocation order from
another jurisdiction that substantially complies with this section and section
60-6,197.03, shall not take effect until the defendant is eligible to operate a
motor vehicle pursuant to subsection (8) of section 60-498.01. A person shall
be eligible to be issued an ignition interlock permit allowing operation of a
motor vehicle equipped with an ignition interlock device if he or she is not
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subject to any other suspension, cancellation, required no-driving period, or
period of revocation and has successfully completed the ignition interlock
permit application process. The Department of Motor Vehicles shall, before the
ignition interlock permit may be issued, review its records and the driving
record abstract of any person who applies for an ignition interlock permit
allowing operation of a motor vehicle equipped with an ignition interlock
device to determine (i) the applicant's eligibility for an ignition interlock
permit, (ii) the applicant's previous convictions under section 60-6,196,
60-6,197, or 60-6,197.06 or any previous administrative license revocation, if
any, and (iii) if the applicant is subject to any required no-drive periods.
(4)(a) If the court orders an ignition interlock device or the Board of
Pardons orders an ignition interlock device under section 83-1,127.02, the
court or the Board of Pardons shall order the defendant to apply for an
ignition interlock permit as provided in section 60-4,118.06 which indicates
that the defendant is only allowed to operate a motor vehicle equipped with an
ignition interlock device.
(b) Such court order shall remain in effect for a period of time as
determined by the court not to exceed the maximum term of revocation which the
court could have imposed according to the nature of the violation and shall
allow operation by the defendant of only an ignition-interlock-equipped motor
vehicle.
(c) Such Board of Pardons order shall remain in effect for a period of
time not to exceed any period of revocation the applicant is subject to at the
time the application for a reprieve is made.
(5) Any person restricted to operating a motor vehicle equipped with an
ignition interlock device, pursuant to a Board of Pardons order, who operates
upon the highways of this state a motor vehicle without such device or if the
device has been disabled, bypassed, or altered in any way, shall be punished as
provided in subsection (3) of section 83-1,127.02.
(6) If a person ordered to use a continuous alcohol monitoring device and
abstain from alcohol use pursuant to a court order as provided in subsection
(2) of this section violates the provisions of such court order by removing,
tampering with, or otherwise bypassing the continuous alcohol monitoring device
or by consuming alcohol while required to use such device, he or she shall have
his or her ignition interlock permit revoked and be unable to apply for
reinstatement for the duration of the revocation period imposed by the court.
(7) The director shall adopt and promulgate rules and regulations
regarding the approval of ignition interlock devices, the means of installing
ignition interlock devices, and the means of administering the ignition
interlock permit program.
(8)(a) The costs incurred in order to comply with the ignition interlock
requirements of this section shall be paid directly to the ignition interlock
provider by the person complying with an order for an ignition interlock permit
and installation of an ignition interlock device.
(b) If the Department of Motor Vehicles has determined the person to be
indigent and incapable of paying for the cost of installation, removal, or
maintenance of the ignition interlock device in accordance with this section,
such costs shall be paid out of the Department of Motor Vehicles Ignition
Interlock Fund if such funds are available, according to rules and regulations
adopted and promulgated by the department. Such costs shall also be paid out of
the Department of Motor Vehicles Ignition Interlock Fund if such funds are
available and if the court or the Board of Pardons, whichever is applicable,
has determined the person to be indigent and incapable of paying for the cost
of installation, removal, or maintenance of the ignition interlock device in
accordance with this section. The Department of Motor Vehicles Ignition
Interlock Fund is created. Money in the Department of Motor Vehicles Ignition
Interlock Fund may be used for transfers to the General Fund at the direction
of the Legislature. On October 1, 2017, or as soon thereafter as
administratively possible, the State Treasurer shall transfer twenty-five
thousand dollars from the Department of Motor Vehicles Ignition Interlock Fund
to the Violence Prevention Cash Fund. On October 1, 2018, or as soon thereafter
as administratively possible, the State Treasurer shall transfer twenty-five
thousand dollars from the Department of Motor Vehicles Ignition Interlock Fund
to the Violence Prevention Cash Fund. Any money in the Department of Motor
Vehicles Ignition Interlock Fund available for investment shall be invested by
the state investment officer pursuant to the Nebraska Capital Expansion Act and
the Nebraska State Funds Investment Act.
(9)(a)(i) An ignition interlock service facility shall notify the
appropriate district probation office or the appropriate court, as applicable,
of any evidence of tampering with or circumvention of an ignition interlock
device, or any attempts to do so, when the facility becomes aware of such
evidence. Failure of the facility to provide notification as provided in this
subdivision is a Class V misdemeanor.
(ii) An ignition interlock service facility shall notify the Department of
Motor Vehicles, if the ignition interlock permit is issued pursuant to sections
60-498.01 to 60-498.04, of any evidence of tampering with or circumvention of
an ignition interlock device, or any attempts to do so, when the facility
becomes aware of such evidence. Failure of the facility to provide notification
as provided in this subdivision is a Class V misdemeanor.
(b) If a district probation office receives evidence of tampering with or
circumvention of an ignition interlock device, or any attempts to do so, from
an ignition interlock service facility, the district probation office shall
notify the appropriate court of such violation. The court shall immediately
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schedule an evidentiary hearing to be held within fourteen days after receiving
such evidence, either from the district probation office or an ignition
interlock service facility, and the court shall cause notice of the hearing to
be given to the person operating a motor vehicle pursuant to an order under
subsection (1) of this section. If the person who is the subject of such
evidence does not appear at the hearing and show cause why the order made
pursuant to subsection (1) of this section should remain in effect, the court
shall rescind the original order. Nothing in this subsection shall apply to an
order made by the Board of Pardons pursuant to section 83-1,127.02.
(10) Notwithstanding any other provision of law, the issuance of an
ignition interlock permit by the Department of Motor Vehicles under section
60-498.01 or an order for the installation of an ignition interlock device and
ignition interlock permit made pursuant to subsection (1) of this section as
part of a conviction, as well as the administration of such court order by the
Office of Probation Administration for the installation, maintenance, and
removal of such device, as applicable, shall not be construed to create an
order of probation when an order of probation has not been issued.
Sec. 151. Section 61-222, Revised Statutes Supplement, 2025, is amended to
read:
61-222 The Water Sustainability Fund is created in the Department of
Water, Energy, and Environment. The fund shall be used in accordance with the
provisions established in sections 2-1506 to 2-1513 and for costs directly
related to the administration of the fund. The Legislature shall not
appropriate or transfer money from the Water Sustainability Fund for any other
purpose, except that transfers may be made from the Water Sustainability Fund
to the Department of Water, Energy, and Environment Cash Fund and as a one-time
transfer to the General Fund as described in this section.
The Water Sustainability Fund shall consist of money transferred to the
fund by the Legislature, other funds as appropriated by the Legislature, and
money donated as gifts, bequests, or other contributions from public or private
entities. Funds made available by any department or agency of the United States
may also be credited to the fund if so directed by such department or agency.
Any money in the fund available for investment shall be invested by the state
investment officer pursuant to the Nebraska Capital Expansion Act and the
Nebraska State Funds Investment Act. Any Prior to October 1, 2024, investment
earnings from investment of money in the fund shall be credited to the fund.
Beginning October 1, 2024, any investment earnings from investment of money in
the fund shall be credited to the General Fund.
It is the intent of the Legislature that twenty-one million dollars be
transferred from the General Fund to the Water Sustainability Fund in fiscal
year 2014-15 and that eleven million dollars be transferred from the General
Fund to the Water Sustainability Fund each fiscal year beginning in fiscal year
2015-16.
The Department of Administrative Services shall establish a subaccount
within the Water Sustainability Fund for the accounting of any money
transferred to the fund from the Nebraska Environmental Trust Fund. Any money
transferred from the Nebraska Environmental Trust Fund to the Water
Sustainability Fund shall be expended in accordance with section 81-15,168 and
shall not be used for purposes of subsection (2) of section 2-1507.
Sec. 152. Section 61-305, Revised Statutes Supplement, 2025, is amended to
read:
61-305 (1) The Perkins County Canal Project Fund is created. The fund
shall be administered by the Department of Water, Energy, and Environment. The
State Treasurer shall credit to the fund any money transferred by the
Legislature and such grants, loans, donations, gifts, bequests, or other money
received from any federal or state agency or public or private source for use
by the department for the canal project. Any fees collected for water delivery
may be credited to the fund. Transfers may be made from the fund to the General
Fund and the State Settlement Cash Fund at the direction of the Legislature.
Any money in the Perkins County Canal Project Fund available for investment
shall be invested by the state investment officer pursuant to the Nebraska
Capital Expansion Act and the Nebraska State Funds Investment Act. Prior to
July 1, 2025, any investment earnings from investment of money in the Perkins
County Canal Project Fund shall be credited to such fund, except that for
fiscal years 2023-24 and 2024-25, such investment earnings shall be credited as
provided in section 84-622. Beginning July 1, 2025, any investment earnings
from investment of money in the fund shall be credited to the General Fund.
(2)(a) The department shall use the Perkins County Canal Project Fund to
identify the optimal route and purchase land for and develop, construct,
manage, and operate the Perkins County Canal as outlined by the South Platte
River Compact and to contract with an independent firm for the purposes of
completing a study of such canal. The study shall include, but may not be
limited to, the following:
(i) Costs of completion of a canal and adjoining reservoirs as outlined in
the South Platte River Compact;
(ii) A timeline for completion of a canal and adjoining reservoirs as
outlined in the South Platte River Compact;
(iii) A cost-effectiveness study examining alternatives, including
alternatives that may reduce environmental or financial impacts; and
(iv) The impacts of the canal on drinking water supplies for the cities of
Lincoln and Omaha.
(b) The department shall provide the findings of such study electronically
to the Clerk of the Legislature and present the findings at a public hearing
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held by the Appropriations Committee of the Legislature on or before December
31, 2022.
Sec. 153. Section 66-733, Reissue Revised Statutes of Nebraska, is amended
to read:
66-733 (1) All motor fuel producers, suppliers, distributors, wholesalers,
and importers licensed under section 3-149 or 66-484 and all retailers licensed
under section 66-6,106 shall jointly furnish a cash bond to the state to secure
the payment of all fuel taxes.
(2) The cash bond shall be held by the State Treasurer in a motor fuel
trust fund, which fund is hereby created, for the benefit of producers,
suppliers, distributors, wholesalers, importers, and retailers. No producer,
supplier, distributor, wholesaler, importer, or retailer shall have any claim
or rights against the fund as a separate person. Transfers may be made from the
motor fuel trust fund to the General Fund at the direction of the Legislature.
Any money in the diesel fuel importers trust fund and the motor vehicle fuel
importers trust fund on March 30, 1995, shall be transferred to the motor fuel
trust fund on such date.
(3) Any money All funds in the trust fund available for investment shall
be invested by the state investment officer pursuant to the Nebraska Capital
Expansion Act and the Nebraska State Funds Investment Act . Beginning July 1,
2026, any investment earnings from investment of money in the trust fund shall
be credited to the General Fund and may be pooled with other funds for the
purposes of section 72-1267.
Sec. 154. Section 66-734, Reissue Revised Statutes of Nebraska, is amended
to read:
66-734 (1) The contribution for the cash bond required in section 66-733
shall be collected by the department each tax period with the tax return for
all such periods beginning on and after September 30, 1985. The amount due
shall be deemed to be tax for the purpose of collection or refund.
(2) The amount collected each tax period from the motor fuel producers,
suppliers, distributors, wholesalers, importers, and retailers shall be the
portion of the commission allowed which equals one-fourth of one percent of the
total tax due.
(3) The contributions from the motor fuel producers, suppliers,
distributors, wholesalers, importers, and retailers shall continue to be
collected until the amount in the trust fund , including interest earned, is
equal to one percent of the total motor fuel tax collected during the preceding
year. The contributions shall resume whenever the amount is less than one-half
of one percent of the motor fuel tax collected during the preceding year.
(4) The department shall notify the producers, suppliers, distributors,
wholesalers, importers, and retailers whenever it is necessary for the
contributions to resume. The contributions shall begin with the first tax
return that is due at least thirty days after notice is provided by the
department.
Sec. 155. Section 66-735, Reissue Revised Statutes of Nebraska, is amended
to read:
66-735 (1) Money in the trust fund created pursuant to section 66-733
shall be used solely for the purpose of preventing a loss to the state for fuel
taxes that are not paid , except that money in the fund may be transferred to
the General Fund at the direction of the Legislature.
(2) Whenever the department determines that fuel tax has been delinquent
for ninety days, the department it shall certify the delinquent amount of tax
and the interest due thereon to the State Treasurer. The certification shall
include the specific fund into which the tax would have been deposited if
received.
(3) Upon receipt of the certification, the State Treasurer shall transfer
the amount to the fund identified.
(4) Such transfer shall not affect the liability of the producer,
supplier, distributor, wholesaler, importer, or retailer to the state.
Sec. 156. Section 68-1604, Reissue Revised Statutes of Nebraska, is
amended to read:
68-1604 The Homeless Shelter Assistance Trust Fund is hereby created. The
fund shall include the proceeds raised from the documentary stamp tax and
remitted for such fund pursuant to section 76-903 and transfers authorized by
the Legislature. Money remitted to such fund shall be used by the department
(1) for grants to eligible shelter providers as set out in section 68-1605 for
the purpose of assisting in the alleviation of homelessness, to provide
temporary and permanent shelters for homeless persons, to encourage the
development of projects which link housing assistance to programs promoting the
concept of self-sufficiency, and to address the needs of the migrant farmworker
and (2) to aid in defraying the expenses of administering the Homeless Shelter
Assistance Trust Fund Act, which shall not exceed seventy-five thousand dollars
in any fiscal year. Transfers may be made from the Homeless Shelter Assistance
Trust Fund to the General Fund at the direction of the Legislature.
Any money in the Homeless Shelter Assistance Trust Fund fund available for
investment shall be invested by the state investment officer pursuant to the
Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.
Sec. 157. Section 71-17,108, Reissue Revised Statutes of Nebraska, is
amended to read:
71-17,108 Sections 71-17,108 to 71-17,114 71-17,116 shall be known and may
be cited as the Nursing Faculty Student Loan Act.
Sec. 158. Section 71-2490, Revised Statutes Cumulative Supplement, 2024,
is amended to read:
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71-2490 (1) The Nebraska Opioid Recovery Trust Fund is created. The fund
shall include all recoveries received on behalf of the state by the Department
of Justice pursuant to the Consumer Protection Act or the Uniform Deceptive
Trade Practices Act related to the advertising of opioids. The fund shall
include any money, payments, or other things of value in the nature of civil
damages or other payment, except criminal penalties, whether such recovery is
by way of verdict, judgment, compromise, or settlement in or out of court, of
any case or controversy pursuant to such acts. The Department of Justice shall
remit any such revenue to the State Treasurer for credit to the Nebraska Opioid
Recovery Trust Fund.
(2) Any funds appropriated, expended, or distributed from the Nebraska
Opioid Recovery Trust Fund shall be spent in accordance with the terms of any
verdict, judgment, compromise, or settlement in or out of court, of any case or
controversy brought by the Attorney General pursuant to the Consumer Protection
Act or the Uniform Deceptive Trade Practices Act.
(3) The Nebraska Opioid Recovery Trust Fund shall exclude funds held in a
trust capacity where specific benefits accrue to specific individuals,
organizations, political subdivisions, or governments. Such excluded funds
shall be deposited in the State Settlement Trust Fund pursuant to section
59-1608.05.
(4)(a) Any money transferred from the Nebraska Opioid Recovery Trust Fund
shall be expended in accordance with the terms and conditions of the litigation
or settlement from which the money was received.
(b) The State Treasurer shall transfer the following amounts from the
Nebraska Opioid Recovery Trust Fund on or after July 1, 2024, but before July
15, 2024, and on or after July 1 but before July 15 of each year thereafter:
(i) One million one hundred twenty-five thousand dollars to 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;
(ii) Four hundred thousand dollars to the Health and Human Services Cash
Fund for staff to carry out the Overdose Fatality Review Teams Act;
(iii) Three million dollars to the Opioid Prevention and Treatment Cash
Fund for purposes of the Opioid Prevention and Treatment Act; and
(iv) An amount determined by the Legislature to the Opioid Treatment
Infrastructure Cash Fund.
(c) The State Treasurer shall transfer the following amounts from the
Nebraska Opioid Recovery Trust Fund to the Probation Program Cash Fund: On or
after May 1, 2026, but before May 15, 2026, six million five hundred thousand
dollars, and on or after July 1, 2026, but before July 15, 2026, six million
five hundred thousand dollars. Such funds shall only be used for problem
solving courts pursuant to section 24-1302.
(d) (c) It is the intent of the Legislature that, of the total settlement
funds received by the State of Nebraska and transferred from the Nebraska
Opioid Recovery Trust Fund to the Opioid Prevention and Treatment Cash Fund and
to the Opioid Treatment Infrastructure Cash Fund, twenty-five percent of such
funds are transferred to the Opioid Prevention and Treatment Cash Fund and
seventy-five percent of such funds are transferred to the Opioid Treatment
Infrastructure Cash Fund.
(5) Any money in the Nebraska Opioid Recovery Trust Fund available for
investment shall be invested by the state investment officer pursuant to the
Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.
Sec. 159. Section 71-3001, Reissue Revised Statutes of Nebraska, is
amended to read:
71-3001 Sections 71-3001 to 71-3006 71-3007 shall be known and may be
cited as the Nebraska Mental Health First Aid Training Act.
Sec. 160. Section 71-3004, Reissue Revised Statutes of Nebraska, is
amended to read:
71-3004 (1) The Division of Behavioral Health of the Department of Health
and Human Services may shall establish a mental health first aid training
program, using contracts through the behavioral health regions, to help the
public identify and understand the signs of a mental illness or substance abuse
problem or a mental health crisis and to provide the public with skills to help
a person who is developing or experiencing a mental health or substance abuse
problem or a mental health crisis and to de-escalate crisis situations if
needed. The training program shall provide an interactive mental health first
aid training course administered by the state's regional behavioral health
authorities. Instructors in the training program shall be certified by a
national authority for Mental Health First Aid USA or a similar organization.
The training program shall work cooperatively with local entities to provide
training for individuals to become instructors.
(2) The mental health first aid training program shall be designed to
train individuals to accomplish the following objectives as deemed appropriate
considering the trainee's age:
(a) Help the public identify, understand, and respond to the signs of
mental illness and substance abuse;
(b) Emphasize the need to reduce the stigma of mental illness; and
(c) Assist a person who is believed to be developing or has developed a
mental health or substance abuse problem or who is believed to be experiencing
a mental health crisis.
Sec. 161. Section 71-3006, Reissue Revised Statutes of Nebraska, is
amended to read:
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71-3006 The behavioral health regions may shall offer services to and work
with agencies and organizations, including, but not limited to, schools,
universities, colleges, the State Department of Education, the Department of
Veterans' Affairs, law enforcement agencies, and local health departments, to
develop a program that offers grants to implement the Nebraska Mental Health
First Aid Training Act in ways that are representative and inclusive with
respect to the economic and cultural diversity of this state.
Sec. 162. Section 71-3525, Reissue Revised Statutes of Nebraska, is
amended to read:
71-3525 Until January 1, 2005, a fee of two thousand dollars shall be
assessed on each cask of high-level radioactive waste or transuranic waste
shipped in or through the state, whether shipped by motor carrier or rail. On
and after January 1, 2005, the department shall establish and assess fees on
all high-level radioactive waste and transuranic waste shipped by any means in
or through the state. Such fees shall be equitable and , except as otherwise
provided in section 71-3526, shall be used for purposes related to (1) shipping
of high-level radioactive waste and transuranic waste, including, but not
limited to, inspections, escorts, and security for waste shipment, planning,
and maintenance, (2) coordination of emergency response capability, (3)
education and training, (4) purchase of necessary equipment, and (5)
administrative costs attributable to the state agencies which are incurred as
related to the shipping of high-level radioactive waste and transuranic waste.
Fees assessed pursuant to this section shall be paid in advance of shipment by
the shipper. Fees collected by the department under this section shall be
remitted to the State Treasurer for credit to the Radiation Transportation
Emergency Response Cash Fund.
Sec. 163. Section 71-3526, Reissue Revised Statutes of Nebraska, is
amended to read:
71-3526 The Radiation Transportation Emergency Response Cash Fund is
created. The fund shall consist of fees credited pursuant to section 71-3525.
The fund shall be used for the purposes stated in such section , except that
transfers may be made from the fund to the General Fund at the direction of the
Legislature. The Director-State Engineer, the Superintendent of Law Enforcement
and Public Safety, the chief executive officer of the department, the Adjutant
General as director of the Nebraska Emergency Management Agency, and the
executive director of the Public Service Commission, or their designees, shall
meet at least annually to recommend changes in the fees charged and allocation
of the fees collected among participating agencies based upon their respective
costs in carrying out such section. Any money in the Radiation Transportation
Emergency Response Cash Fund fund available for investment shall be invested by
the state investment officer pursuant to the Nebraska Capital Expansion Act and
the Nebraska State Funds Investment Act.
Sec. 164. Section 71-5318, Revised Statutes Cumulative Supplement, 2024,
is amended to read:
71-5318 (1) The Drinking Water Facilities Loan Fund is created. The fund
shall be held as a trust fund for the purposes and uses described in the
Drinking Water State Revolving Fund Act.
The fund shall consist of federal capitalization grants, state matching
appropriations, proceeds of state match bond issues credited to the fund,
repayments of principal and interest on loans, transfers made pursuant to
section 71-5327, and other money designated for the fund. The director may make
loans from the fund pursuant to the Drinking Water State Revolving Fund Act and
may conduct activities related to financial administration of the fund,
administration or provision of technical assistance through public water system
source water assessment programs, and implementation of a source water petition
program under the Safe Drinking Water Act. The state investment officer shall
invest any money in the fund available for investment pursuant to the Nebraska
Capital Expansion Act and the Nebraska State Funds Investment Act, except that
any bond proceeds in the fund shall be invested in accordance with the terms of
the documents under which the bonds are issued. The state investment officer
may direct that the bond proceeds shall be deposited with the bond trustee for
investment. Investment earnings shall be credited to the fund.
The department may create or direct the creation of accounts within the
fund as the department determines to be appropriate and useful in administering
the fund and in providing for the security, investment, and repayment of bonds.
The fund and the assets thereof may be used, to the extent permitted by
the Safe Drinking Water Act and the regulations adopted and promulgated
pursuant to such act, to (a) pay or to secure the payment of bonds and the
interest thereon, except that amounts deposited into the fund from state
appropriations and the earnings on such appropriations may not be used to pay
or to secure the payment of bonds or the interest thereon, and (b) buy or
refinance the debt obligation of any municipality for a public water supply
system if the debt was incurred and construction began after July 1, 1993.
The director may transfer any money in the Drinking Water Facilities Loan
Fund to the Wastewater Treatment Facilities Construction Loan Fund to meet the
purposes of section 71-5327. The director shall identify any such transfer in
the intended use plan presented to the council for annual review and adoption
pursuant to section 71-5321.
(2) The Land Acquisition and Source Water Loan Fund is created. The fund
shall be held as a trust for the purposes and uses described in the Drinking
Water State Revolving Fund Act.
The fund shall consist of federal capitalization grants, state matching
appropriations, proceeds of state match bond issues credited to the fund,
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repayments of principal and interest on loans, and other money designated for
the fund. The director may make loans from the fund pursuant to the Drinking
Water State Revolving Fund Act and may conduct activities other than the making
of loans permitted under section 1452(k) of the Safe Drinking Water Act. The
state investment officer shall invest any money in the fund available for
investment pursuant to the Nebraska Capital Expansion Act and the Nebraska
State Funds Investment Act, except that any bond proceeds in the fund shall be
invested in accordance with the terms of the documents under which the bonds
are issued. The state investment officer may direct that the bond proceeds
shall be deposited with the bond trustee for investment. Investment earnings
shall be credited to the fund.
The department may create or direct the creation of accounts within the
fund as the department determines to be appropriate and useful in administering
the fund and in providing for security, investment, and repayment of bonds.
The fund and assets thereof may be used, to the extent permitted by the
Safe Drinking Water Act and the regulations adopted and promulgated pursuant to
such act, to pay or secure the payment of bonds and the interest thereon,
except that amounts credited to the fund from state appropriations and the
earnings on such appropriations may not be used to pay or to secure the payment
of bonds or the interest thereon.
The director may transfer any money in the Land Acquisition and Source
Water Loan Fund to the Drinking Water Facilities Loan Fund.
(3) There is hereby created the Drinking Water Administration Fund. Any
funds available for administering loans or fees collected pursuant to the
Drinking Water State Revolving Fund Act shall be remitted to the State
Treasurer for credit to such fund. The fund shall be administered by the
department for the purposes of the act. The state investment officer shall
invest any money in the fund available for investment pursuant to the Nebraska
Capital Expansion Act and the Nebraska State Funds Investment Act. Prior to
July 1, 2026, investment Investment earnings shall be credited to the fund.
Beginning July 1, 2026, any investment earnings from investment of money in the
fund shall be credited to the General Fund.
The Drinking Water Administration Fund fund and assets thereof may be
used, to the extent permitted by the Safe Drinking Water Act and the
regulations adopted and promulgated pursuant to such act, to fund subdivisions
(9), (11), and (12) of section 71-5322. The annual obligation of the state
pursuant to subdivisions (9) and (12) of section 71-5322 shall not exceed
sixty-five percent of the revenue from administrative fees collected pursuant
to section 71-5321 in the prior fiscal year.
The director may transfer any money in the Drinking Water Administration
Fund to the Drinking Water Facilities Loan Fund to meet the state matching
appropriation requirements of any applicable federal capitalization grants or
to meet the purposes of subdivision (9) of section 71-5322.
Sec. 165. Section 71-7104, Revised Statutes Cumulative Supplement, 2024,
is amended to read:
71-7104 There is hereby created the Critical Incident Stress Management
Program. The focus of the program shall be to minimize the harmful effects of
critical incident stress for emergency service personnel, with a high priority
on confidentiality and respect for the individuals involved. The program shall:
(1) Provide a stress management session to emergency service personnel who
appropriately request such assistance in an effort to address critical incident
stress;
(2) Assist in providing the emotional and educational support necessary to
ensure optimal functioning of emergency service personnel;
(3) Conduct preincident educational programs to acquaint emergency service
personnel with stress management techniques;
(4) Promote interagency cooperation; and
(5) Provide an organized statewide response to the emotional needs of
emergency service personnel impacted by critical incidents. ;
(6) Develop guidelines for resilience training for first responders under
section 48-101.01;
(7) Set reimbursement rates for mental health examinations and resilience
training under section 48-101.01; and
(8) Set an annual limit on the hours or quantity of resilience training
for which reimbursement is required under section 48-101.01.
Sec. 166. Section 71-7608, Revised Statutes Supplement, 2025, is amended
to read:
71-7608 (1) The Nebraska Tobacco Settlement Trust Fund is created. The
fund shall include any settlement payments or other revenue received by the
State of Nebraska in connection with any tobacco-related litigation to which
the State of Nebraska is a party. The Department of Health and Human Services
shall remit such revenue to the State Treasurer for credit to the fund.
(2) Subject to the terms and conditions of such litigation, money from the
Nebraska Tobacco Settlement Trust Fund shall be transferred to the Nebraska
Health Care Cash Fund as provided in section 71-7611 or, until June 30, 2027,
to the General Fund and the Nebraska Transformational Project Fund.
(3) Any money in the Nebraska Tobacco Settlement Trust Fund available for
investment shall be invested by the state investment officer pursuant to the
Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.
Sec. 167. Section 71-7611, Revised Statutes Supplement, 2025, is amended
to read:
71-7611 (1) The Nebraska Health Care Cash Fund is created. The State
Treasurer shall transfer (a) sixty million three hundred thousand dollars on or
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before July 15, 2014, (b) sixty million three hundred fifty thousand dollars on
or before July 15, 2015, (c) sixty million three hundred fifty thousand dollars
on or before July 15, 2016, (d) sixty million seven hundred thousand dollars on
or before July 15, 2017, (e) five hundred thousand dollars on or before May 15,
2018, (f) sixty-one million six hundred thousand dollars on or before July 15,
2018, (g) sixty-two million dollars on or before July 15, 2019, (h) sixty-one
million four hundred fifty thousand dollars on or before July 15, 2020, (i)
sixty-six million two hundred thousand dollars on or before July 15, 2022, (j)
fifty-six million seven hundred thousand dollars on or before July 15, 2023,
(k) fifty-four million dollars on or before July 15, 2024, (l) fifty-nine
million one hundred fifty thousand dollars on or before July 1, 2025, and (m)
sixty-six sixty million one hundred fifty thousand dollars on or before every
July 15 thereafter from the Nebraska Medicaid Intergovernmental Trust Fund and
the Nebraska Tobacco Settlement Trust Fund to the Nebraska Health Care Cash
Fund, except that such amount shall be reduced by the amount of the unobligated
balance in the Nebraska Health Care Cash Fund at the time the transfer is made.
The state investment officer shall advise the State Treasurer on the amounts to
be transferred first from the Nebraska Medicaid Intergovernmental Trust Fund
until the fund balance is depleted and from the Nebraska Tobacco Settlement
Trust Fund thereafter in order to sustain such transfers in perpetuity. The
state investment officer shall report electronically to the Legislature on or
before October 1 of every even-numbered year on the sustainability of such
transfers. The Nebraska Health Care Cash Fund shall also include money received
pursuant to section 77-2602. Except as otherwise provided by law, no more than
the amounts specified in this subsection may be appropriated or transferred
from the Nebraska Health Care Cash Fund in any fiscal year.
It Except as otherwise provided in subsections (5) and (6) of this
section, it is the intent of the Legislature that no additional programs are
funded through the Nebraska Health Care Cash Fund until funding for all
programs with an appropriation from the fund during FY2012-13 are restored to
their FY2012-13 levels.
(2) Any money in the Nebraska Health Care Cash Fund available for
investment shall be invested by the state investment officer pursuant to the
Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.
(3) The University of Nebraska and postsecondary educational institutions
having colleges of medicine in Nebraska and their affiliated research hospitals
in Nebraska, as a condition of receiving any funds appropriated or transferred
from the Nebraska Health Care Cash Fund, shall not discriminate against any
person on the basis of sexual orientation.
(4) The State Treasurer shall transfer fifteen million dollars from the
Nebraska Health Care Cash Fund on or after July 1, 2022, but before June 30,
2023, to the Board of Regents of the University of Nebraska for the University
of Nebraska Medical Center for pancreatic cancer research at the University of
Nebraska Medical Center. Transfers from the Nebraska Health Care Cash Fund in
this subsection shall be contingent upon receipt of any matching funds from
private or other sources, up to fifteen million dollars, certified by the
budget administrator of the budget division of the Department of Administrative
Services. Upon receipt of any matching funds certified by the budget
administrator, the State Treasurer shall transfer an equal amount of funds to
the Board of Regents of the University of Nebraska.
Sec. 168. Section 72-1001, Revised Statutes Supplement, 2025, is amended
to read:
72-1001 The Nebraska Capital Construction Fund is created. The fund shall
consist of revenue and transfers credited to the fund as authorized by law.
Money shall be appropriated from the fund to state agencies for making payments
on projects as determined by the Legislature, including, but not limited to,
purchases of land, structural improvements to land, acquisition of buildings,
construction of buildings, including architectural and engineering costs,
replacement of or major repairs to structural improvements to land or
buildings, additions to existing structures, remodeling of buildings, and
acquisition of equipment and furnishings of new or remodeled buildings. The
fund shall be administered by the State Treasurer as a multiple-agency-use fund
and appropriated to state agencies as determined by the Legislature. Transfers
may be made from the fund to the Capitol Restoration Cash Fund at the direction
of the Legislature. Any money in the Nebraska Capital Construction Fund
available for investment shall be invested by the state investment officer
pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds
Investment Act. Prior to July 1, 2025, any investment earnings from investment
of money in the Nebraska Capital Construction Fund shall be credited to such
fund, except that for fiscal years 2023-24 and 2024-25, any investment earnings
from investment of money in the Nebraska Capital Construction Fund from
transfers credited to such fund that are designated for the construction of a
new state prison shall be credited as provided in section 84-622. Beginning
July 1, 2025, through June 30, 2027, any investment earnings from investment of
money in the Nebraska Capital Construction Fund shall be credited to the
General Fund. Beginning July 1, 2027, any investment earnings from investment
of money in the Nebraska Capital Construction Fund shall be credited to the
fund.
Sec. 169. Section 74-1317, Revised Statutes Cumulative Supplement, 2024,
is amended to read:
74-1317 In order to promote public safety at the intersection of railroad
lines and all classes of highways, there is hereby created a special fund known
as the Grade Crossing Protection Fund which shall be established in the state
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treasury to be used in furnishing financial assistance in the improvement of
the safety of railroad grade crossings in this state, including the elimination
of such crossings, the construction, substantial modification, or improvement
of and the maintenance of automatic crossing protection at such grade
crossings, and the construction and maintenance of overpasses and underpasses
at railroad crossings , except that transfers may be made from the fund to the
General Fund at the direction of the Legislature. Any money in the Grade
Crossing Protection Fund fund available for investment shall be invested by the
state investment officer pursuant to the Nebraska Capital Expansion Act and the
Nebraska State Funds Investment Act. Beginning October 1, 2024, any investment
earnings from investment of money in the fund shall be credited to the General
Fund.
Sec. 170. Section 77-27,144, Revised Statutes Supplement, 2025, is amended
to read:
77-27,144 (1) The Tax Commissioner shall collect the tax imposed by any
incorporated municipality concurrently with collection of a state tax in the
same manner as the state tax is collected. The Tax Commissioner shall remit
monthly the proceeds of the tax to the incorporated municipalities levying the
tax, after deducting the amount of refunds made and one and five hundredths
three percent of the remainder to be credited to the Municipal Equalization
Fund and one and ninety-five hundredths percent to the Department of Revenue
Enforcement Fund.
(2)(a) Deductions for a refund made pursuant to section 77-4105, 77-4106,
77-5725, or 77-5726 and owed by a city of the first class, city of the second
class, or village shall be delayed for one year after the refund has been made
to the taxpayer. The Department of Revenue shall notify the municipality liable
for a refund exceeding one thousand five hundred dollars of the pending refund,
the amount of the refund, and the month in which the deduction will be made or
begin, except that if the amount of a refund claimed under section 77-4105,
77-4106, 77-5725, or 77-5726 exceeds twenty-five percent of the municipality's
total sales and use tax receipts, net of any refunds or sales tax collection
fees, for the municipality's prior fiscal year, the department shall deduct the
refund over the period of one year in equal monthly amounts beginning after the
one-year notification period required by this subdivision.
(b) Deductions for a refund made pursuant to section 77-4105, 77-4106,
77-5725, or 77-5726 and owed by a city of the metropolitan class or city of the
primary class shall be made as follows:
(i) During calendar year 2023, such deductions shall be made in accordance
with subsection (1) of this section; and
(ii) During calendar year 2024 and each calendar year thereafter, such
deductions shall be made based on estimated amounts as described in this
subdivision. On or before March 1, 2023, and on or before March 1 of each year
thereafter, the Department of Revenue shall notify each city of the
metropolitan class and city of the primary class of the total amount of such
refunds that are estimated to be paid during the following calendar year. Such
estimated amount shall be used to establish the total amount to be deducted in
the following calendar year. The department shall deduct such amount over the
following calendar year in twelve equal monthly amounts. Beginning with the
notification sent in calendar year 2025, the notification shall include any
adjustment needed for the prior calendar year to account for any difference
between the estimated amount deducted in such prior calendar year and the
actual amount of refunds paid in such year.
(3) Deductions for a refund made pursuant to the ImagiNE Nebraska Act
shall be delayed as provided in this subsection after the refund has been made
to the taxpayer. The Department of Revenue shall notify each municipality
liable for a refund exceeding one thousand five hundred dollars of the pending
refund and the amount of the refund claimed under the ImagiNE Nebraska Act. The
notification shall be made by March 1 of each year beginning in 2021 and shall
be used to establish the refund amount for the following calendar year. The
notification shall include any excess or underpayment from the prior calendar
year. The department shall deduct the refund over a period of one year in equal
monthly amounts beginning in January following the notification. This
subsection applies to total annual refunds exceeding one million dollars or
twenty-five percent of the municipality's total sales and use tax receipts for
the prior fiscal year, whichever is the lesser amount.
(4) Deductions for a refund made pursuant to the Urban Redevelopment Act
shall be delayed as provided in this subsection after the refund has been made
to the taxpayer. The Department of Revenue shall notify each municipality
liable for a refund exceeding one thousand five hundred dollars of the pending
refund and the amount of the refund claimed under the Urban Redevelopment Act.
The notification shall be made by March 1 of each year beginning in 2022 and
shall be used to establish the refund amount for the following calendar year.
The notification shall include any excess or underpayment from the prior
calendar year. The department shall deduct the refund over a period of one year
in equal monthly amounts beginning in January following the notification. This
subsection applies to total annual refunds exceeding one million dollars or
twenty-five percent of the municipality's total sales and use tax receipts for
the prior fiscal year, whichever is the lesser amount.
(5) The Tax Commissioner shall keep full and accurate records of all money
received and distributed under the provisions of the Local Option Revenue Act.
The municipality may request the names and addresses of the retailers which
have collected the tax as provided in subsection (13) of section 77-2711 and
may certify an individual to request and review confidential sales and use tax
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returns and sales and use tax return information as provided in subsection (14)
of section 77-2711.
(6) When proceeds of a tax levy are received but the identity of the
incorporated municipality which levied the tax is unknown and is not identified
within six months after receipt, the amount shall be credited to the Municipal
Equalization Fund.
(7)(a) Every qualifying business that has filed an application to receive
tax incentives under the Employment and Investment Growth Act, the Nebraska
Advantage Act, the ImagiNE Nebraska Act, or the Urban Redevelopment Act shall,
with respect to such acts, provide annually to each municipality, in aggregate
data, the maximum amount the qualifying business is eligible to receive in the
current year in refunds of local sales and use taxes of the municipality and
exemptions for the previous year, and the estimate of annual refunds of local
sales and use taxes of the municipality and exemptions such business intends to
claim in each future year. The qualifying business shall provide this
information to the municipality on or before June 30 of each year. Such
information shall be kept confidential by the municipality unless publicly
disclosed previously by the taxpayer or by the State of Nebraska.
(b) The municipality may request from the Department of Revenue a list of
the qualifying businesses which have filed an application to receive tax
incentives under the Employment and Investment Growth Act, the Nebraska
Advantage Act, the ImagiNE Nebraska Act, or the Urban Redevelopment Act. The
request may be made annually and shall be submitted to the Department of
Revenue on or before June 30 of each year.
(c) For purposes of this subsection, municipality means a municipality
that has adopted the local option sales and use tax under the Local Option
Revenue Act and to which the qualifying business has paid such sales and use
tax.
(d) Any amounts held by a municipality to make sales and use tax refunds
under the Employment and Investment Growth Act, the Nebraska Advantage Act, the
ImagiNE Nebraska Act, and the Urban Redevelopment Act shall not count toward
any budgeted restricted funds limitation as provided in section 13-519 or
toward any cash reserve limitation as provided in section 13-504 and shall be
excluded from the limitations of the Property Tax Growth Limitation Act.
Sec. 171. Section 77-4025, Revised Statutes Supplement, 2025, is amended
to read:
77-4025 (1) There is hereby created a cash fund in the Department of
Revenue to be known as the Tobacco Products Administration Cash Fund. All
revenue collected or received by the Tax Commissioner from the license fees,
certification fees, and taxes imposed by the Tobacco Products Tax Act shall be
remitted to the State Treasurer for credit to the Tobacco Products
Administration Cash Fund, except that all such revenue relating to electronic
nicotine delivery systems shall be remitted to the State Treasurer for credit
to the General Fund.
(2) All costs required for administration of the Tobacco Products Tax Act
shall be paid from the Tobacco Products Administration Cash Fund. Credits and
refunds allowed under the act shall be paid from the Tobacco Products
Administration Cash Fund. Any receipts, after credits and refunds, in excess of
the amounts sufficient to cover the costs of administration may be transferred
to the General Fund or the Department of Revenue Enforcement Fund at the
direction of the Legislature.
(3) The State Treasurer shall transfer eleven nine million five hundred
thousand dollars from the Tobacco Products Administration Cash Fund to the
Department of Revenue Enforcement General Fund on or after July 1, 2025, but 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. The State Treasurer shall transfer twelve nine million five hundred
thousand dollars from the Tobacco Products Administration Cash Fund to the
Department of Revenue Enforcement General Fund on or after July 1, 2026, but 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. The State Treasurer shall transfer twelve nine million five hundred
thousand dollars from the Tobacco Products Administration Cash Fund to the
Department of Revenue Enforcement General Fund on or after July 1, 2027, but on
or before June 30, 2028, on such dates and in such amounts as directed by the
budget administrator of the budget division of the Department of Administrative
Services. The State Treasurer shall transfer nine million five hundred thousand
dollars from the Tobacco Products Administration Cash Fund to the Department of
Revenue Enforcement General Fund on or after July 1, 2028, but on or before
June 30, 2029, on such dates and in such amounts as directed by the budget
administrator of the budget division of the Department of Administrative
Services.
(4) Any money in the Tobacco Products Administration Cash Fund available
for investment shall be invested by the state investment officer pursuant to
the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.
Sec. 172. Section 77-4212, Revised Statutes Cumulative Supplement, 2024,
is amended to read:
77-4212 (1) For tax year 2007, the amount of relief granted under the
Property Tax Credit Act shall be one hundred five million dollars. For tax year
2008, the amount of relief granted under the act shall be one hundred fifteen
million dollars. It is the intent of the Legislature to fund the Property Tax
Credit Act for tax years after tax year 2008 using available revenue. For tax
year 2017, the amount of relief granted under the act shall be two hundred
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twenty-four million dollars. For tax year 2020 through tax year 2022, the
minimum amount of relief granted under the act shall be two hundred seventy-
five million dollars. For tax year 2023, the minimum amount of relief granted
under the act shall be three hundred sixty million dollars. For tax year 2024,
the minimum amount of relief granted under the act shall be three hundred
ninety-five million dollars. For tax year 2025, the minimum amount of relief
granted under the act shall be four hundred thirty million dollars. For tax
year 2026, the minimum amount of relief granted under the act shall be four
hundred forty-five million dollars. For tax year 2027, the minimum amount of
relief granted under the act shall be four hundred sixty million dollars. For
tax year 2028, the minimum amount of relief granted under the act shall be four
hundred seventy-five million dollars. For tax year 2029, the minimum amount of
relief granted under the act shall be the minimum amount from the prior tax
year plus a percentage increase equal to the percentage increase, if any, in
the total assessed value of all real property in the state from the prior year
to the current year, as determined by the Department of Revenue, plus an
additional seventy-five million dollars. For tax year 2030 and each tax year
thereafter, the minimum amount of relief granted under the act shall be the
minimum amount from the prior tax year plus a percentage increase equal to the
percentage increase, if any, in the total assessed value of all real property
in the state from the prior year to the current year, as determined by the
Department of Revenue. If money is transferred or credited to the Property Tax
Credit Cash Fund pursuant to any other state law, such amount shall be added to
the minimum amount required under this subsection when determining the total
amount of relief granted under the act. The relief shall be in the form of a
property tax credit which appears on the property tax statement.
(2)(a) For tax years prior to tax year 2017, to determine the amount of
the property tax credit, the county treasurer shall multiply the amount
disbursed to the county under subdivision (4)(a) of this section by the ratio
of the real property valuation of the parcel to the total real property
valuation in the county. The amount determined shall be the property tax credit
for the property.
(b) Beginning with tax year 2017, to determine the amount of the property
tax credit, the county treasurer shall multiply the amount disbursed to the
county under subdivision (4)(b) of this section by the ratio of the credit
allocation valuation of the parcel to the total credit allocation valuation in
the county. The amount determined shall be the property tax credit for the
property.
(3) If the real property owner qualifies for a homestead exemption under
sections 77-3501 to 77-3529, the owner shall also be qualified for the relief
provided in the act to the extent of any remaining liability after calculation
of the relief provided by the homestead exemption. If the credit results in a
property tax liability on the homestead that is less than zero, the amount of
the credit which cannot be used by the taxpayer shall be returned to the
Property Tax Administrator by July 1 of the year the amount disbursed to the
county was disbursed. The Property Tax Administrator shall immediately credit
any funds returned under this subsection to the Property Tax Credit Cash Fund.
Upon the return of any funds under this subsection, the county treasurer shall
electronically file a report with the Property Tax Administrator, on a form
prescribed by the Tax Commissioner, indicating the amount of funds distributed
to each taxing unit in the county in the year the funds were returned, any
collection fee retained by the county in such year, and the amount of unused
credits returned.
(4)(a) For tax years prior to tax year 2017, the amount disbursed to each
county shall be equal to the amount available for disbursement determined under
subsection (1) of this section multiplied by the ratio of the real property
valuation in the county to the real property valuation in the state. By
September 15, the Property Tax Administrator shall determine the amount to be
disbursed under this subdivision to each county and certify such amounts to the
State Treasurer and to each county. The disbursements to the counties shall
occur in two equal payments, the first on or before January 31 and the second
on or before April 1. After retaining one percent of the receipts for costs,
the county treasurer shall allocate the remaining receipts to each taxing unit
levying taxes on taxable property in the tax district in which the real
property is located in the same proportion that the levy of such taxing unit
bears to the total levy on taxable property of all the taxing units in the tax
district in which the real property is located.
(b) Beginning with tax year 2017, the amount disbursed to each county
shall be equal to the amount available for disbursement determined under
subsection (1) of this section multiplied by the ratio of the credit allocation
valuation in the county to the credit allocation valuation in the state. By
September 15, the Property Tax Administrator shall determine the amount to be
disbursed under this subdivision to each county and certify such amounts to the
State Treasurer and to each county. The disbursements to the counties shall
occur in two equal payments, the first on or before January 31 and the second
on or before April 1, except that in 2026, the second payment may occur as soon
as administratively possible after April 1. After retaining one percent of the
receipts for costs, the county treasurer shall allocate the remaining receipts
to each taxing unit based on its share of the credits granted to all taxpayers
in the taxing unit.
(5) For purposes of this section, credit allocation valuation means the
taxable value for all real property except agricultural land and horticultural
land, one hundred twenty percent of taxable value for agricultural land and
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horticultural land that is not subject to special valuation, and one hundred
twenty percent of taxable value for agricultural land and horticultural land
that is subject to special valuation.
(6) The State Treasurer shall transfer from the General Fund to the
Property Tax Credit Cash Fund one hundred five million dollars by August 1,
2007, and one hundred fifteen million dollars by August 1, 2008.
(7) The Legislature shall have the power to transfer funds from the
Property Tax Credit Cash Fund to the General Fund.
Sec. 173. Section 77-4602, Revised Statutes Supplement, 2025, is amended
to read:
77-4602 (1) Within fifteen days after the end of each month, the Tax
Commissioner shall provide a public statement of actual General Fund net
receipts, a comparison of such actual net receipts to the monthly estimated net
receipts from the most recent forecast provided by the Nebraska Economic
Forecasting Advisory Board pursuant to section 77-27,158, and a comparison of
such actual net receipts to the monthly actual net receipts for the same month
of the previous fiscal year.
(2) Within fifteen days after the end of each fiscal year, the public
statement shall also include (a) a summary of actual General Fund net receipts
and estimated General Fund net receipts for the fiscal year as certified
pursuant to sections 77-4601 and 77-4603 and (b) a comparison of the actual
General Fund net receipts for the fiscal year to the actual General Fund net
receipts for the previous fiscal year.
(3) If the actual General Fund net receipts for fiscal year 2025-26 as
reported in subsection (2) of this section exceed estimated receipts for the
fiscal year, the Tax Commissioner shall immediately certify to the director
such excess amount. The State Treasurer shall immediately transfer an amount
equal to such excess amount from the General Fund to the Cash Reserve Fund upon
certification by the director of such excess amount.
(4)(a) (3)(a) Within fifteen days after the end of each fiscal year
2026-27 and each fiscal year thereafter, the Tax Commissioner shall determine:
(i) Actual General Fund net receipts for the most recently completed
fiscal year minus estimated General Fund net receipts for such fiscal year as
certified pursuant to sections 77-4601 and 77-4603; and
(ii) Actual General Fund net receipts for the most recently completed
fiscal year minus one hundred three percent of actual General Fund net receipts
for the prior fiscal year.
(b) If the amount calculated in subdivision (4)(a)(i) (3)(a)(i) of this
section is a positive number and the amount calculated in subdivision (4)(a)
(ii) (3)(a)(ii) of this section is a negative number, the Tax Commissioner
shall certify the amount calculated in subdivision (4)(a)(i) (3)(a)(i) of this
section to the State Treasurer. The State Treasurer shall transfer such
certified amount to the Cash Reserve Fund.
(c) If the amounts calculated in subdivisions (4)(a)(i) and (4)(a)(ii) (3)
(a)(i) and (3)(a)(ii) of this section are both positive numbers and the amount
calculated in subdivision (4)(a)(i) (3)(a)(i) of this section exceeds the
amount calculated in subdivision (4)(a)(ii) (3)(a)(ii) of this section, the Tax
Commissioner shall certify the amounts calculated in subdivisions (4)(a)(i) and
(4)(a)(ii) (3)(a)(i) and (3)(a)(ii) of this section to the State Treasurer. The
State Treasurer shall transfer the difference between the two certified numbers
to the Cash Reserve Fund. The State Treasurer shall transfer the amount
certified for subdivision (4)(a)(ii) (3)(a)(ii) of this section to the School
District Property Tax Relief Credit Fund.
(d) If the amounts calculated in subdivisions (4)(a)(i) and (4)(a)(ii) (3)
(a)(i) and (3)(a)(ii) of this section are both positive numbers and the amount
calculated in subdivision (4)(a)(i) (3)(a)(i) of this section is less than the
amount calculated in subdivision (4)(a)(ii) (3)(a)(ii) of this section, the Tax
Commissioner shall certify the amount calculated in subdivision (4)(a)(i) (3)
(a)(i) of this section to the State Treasurer. The State Treasurer shall
transfer such certified amount to the School District Property Tax Relief
Credit Fund.
Sec. 174. Section 77-5601, Revised Statutes Supplement, 2025, is amended
to read:
77-5601 (1) From August 1, 2004, through October 31, 2004, there shall be
conducted a tax amnesty program with regard to taxes due and owing that have
not been reported to the Department of Revenue. Any person applying for tax
amnesty shall pay all unreported taxes that were due on or before April 1,
2004. Any person that applies for tax amnesty and is accepted by the Tax
Commissioner shall have any penalties and interest waived on unreported and
delinquent taxes notwithstanding any other provisions of law to the contrary.
(2) To be eligible for the tax amnesty provided by this section, the
person shall apply for amnesty within the amnesty period, file a return for
each taxable period for which the amnesty is requested by December 31, 2004, if
no return has been filed, and pay in full all taxes for which amnesty is sought
with the return or within thirty days after the application if a return was
filed prior to the amnesty period. Tax amnesty shall not be available for any
person that is under civil or criminal audit, investigation, or prosecution for
unreported or delinquent taxes by this state or the United States Government on
or before April 16, 2004.
(3) The department shall not seek civil or criminal prosecution against
any person for any taxable period for which amnesty has been granted. The Tax
Commissioner shall develop forms for applying for the tax amnesty program,
develop procedures for qualification for tax amnesty, and conduct a public
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awareness campaign publicizing the program.
(4) If a person elects to participate in the amnesty program, the election
shall constitute an express and irrevocable relinquishment of all
administrative and judicial rights to challenge the imposition of the tax or
its amount. Nothing in this section shall prohibit the department from
adjusting a return as a result of any state or federal audit.
(5)(a) Except for any local option sales tax collected and returned to the
appropriate municipality and any motor vehicle fuel, diesel fuel, and
compressed fuel taxes, which shall be deposited in the Highway Trust Fund or
Highway Allocation Fund as provided by law, no less than eighty percent of all
revenue received pursuant to the tax amnesty program shall be deposited in the
General Fund and ten percent, not to exceed five hundred thousand dollars,
shall be deposited in the Department of Revenue Enforcement Fund. Any amount
that would otherwise be deposited in the Department of Revenue Enforcement Fund
that is in excess of the five-hundred-thousand-dollar limitation shall be
deposited in the General Fund.
(b) For fiscal year 2005-06, all proceeds in the Department of Revenue
Enforcement Fund shall be appropriated to the department for purposes of
employing investigators, agents, and auditors and otherwise increasing
personnel for enforcement of the Nebraska Revenue Act of 1967.
(c) For fiscal years after fiscal year 2005-06, twenty percent of all
proceeds received during the previous calendar year due to the efforts of
auditors and investigators hired pursuant to subdivision (5)(b) of this
section, not to exceed seven hundred fifty thousand dollars, shall be deposited
in the Department of Revenue Enforcement Fund for purposes of employing
investigators and auditors or continuing such employment for purposes of
increasing enforcement of the act.
(d) Ten percent of all proceeds received during each calendar year due to
the contracts entered into pursuant to section 77-367 shall be deposited in the
Department of Revenue Enforcement Fund for purposes of identifying nonfilers of
returns, underreporters, nonpayers of taxes, and improper or fraudulent
payments.
(6)(a) The department shall prepare a report by April 1, 2005, and by
February 1 of each year thereafter detailing the results of the tax amnesty
program and the subsequent enforcement efforts. For the report due April 1,
2005, the report shall include (i) the amount of revenue obtained as a result
of the tax amnesty program broken down by tax program, (ii) the amount obtained
from instate taxpayers and from out-of-state taxpayers, and (iii) the amount
obtained from individual taxpayers and from business enterprises.
(b) For reports due in subsequent years, the report shall include (i) the
number of personnel hired for purposes of subdivision (5)(b) of this section
and their duties, (ii) a description of lists, software, programming, computer
equipment, and other technological methods acquired and the purposes of each,
and (iii) the amount of new revenue obtained as a result of the new personnel
and acquisitions during the prior calendar year, broken down into the same
categories as described in subdivision (6)(a) of this section.
(7)(a) (7) The Department of Revenue Enforcement Fund is created. The
money in the fund shall be used by the Department of Revenue for the
administration and enforcement of any activity or function administered by the
Tax Commissioner.
(b) Transfers may be made from the Department of Revenue Enforcement Fund
to the General Fund at the direction of the Legislature. The Department of
Revenue Enforcement Fund may receive transfers from the Civic and Community
Center Financing Fund at the direction of the Legislature for the purpose of
administering the Sports Arena Facility Financing Assistance Act. The
Department of Revenue Enforcement Fund shall include any money credited to the
fund (a) under section 77-2703, and such money shall be used by the Department
of Revenue to defray the costs incurred to implement Laws 2019, LB237, (b)
under the Mechanical Amusement Device Tax Act, and such money shall be used by
the department to defray the costs incurred to implement and enforce Laws 2019,
LB538, and any rules and regulations adopted and promulgated to carry out Laws
2019, LB538, (c) under section 77-2906, and such money shall be used by the
Department of Revenue to defray the costs incurred to implement Laws 2020,
LB310, (d) under the Kratom Consumer Protection Act, and such money shall be
used by the Department of Revenue to defray the costs incurred to administer
the act, and (e) under section 77-3,124. Any money in the Department of Revenue
Enforcement Fund available for investment shall be invested by the state
investment officer pursuant to the Nebraska Capital Expansion Act and the
Nebraska State Funds Investment Act. Beginning October 1, 2024, any investment
earnings from investment of money in the fund shall be credited to the General
Fund.
(8) For purposes of this section, taxes mean any taxes collected by the
department, including, but not limited to state and local sales and use taxes,
individual and corporate income taxes, financial institutions deposit taxes,
motor vehicle fuel, diesel fuel, and compressed fuel taxes, cigarette taxes,
transfer taxes, and charitable gaming taxes.
Sec. 175. Section 77-7305, Revised Statutes Supplement, 2025, is amended
to read:
77-7305 (1) The School District Property Tax Relief Act shall apply to tax
year 2024 and each tax year thereafter. The property tax relief shall be in the
form of property tax credits which appear on property tax statements. Property
tax credits granted under the act shall be credited against the amount of
property taxes owed to school districts. The total amount of property tax
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relief granted under the act shall be determined as follows:
(a) For tax year 2024, the minimum amount of relief granted under the act
shall be seven hundred fifty million dollars. For tax year 2025, the minimum
amount of relief granted under the act shall be seven hundred eighty million
dollars. For tax year 2026, the minimum amount of relief granted under the act
shall be eight hundred eight million dollars. For tax year 2027, the minimum
amount of relief granted under the act shall be eight hundred thirty-eight
million dollars. For tax year 2028, the minimum amount of relief granted under
the act shall be eight hundred seventy million dollars. For tax year 2029, the
minimum amount of relief granted under the act shall be nine hundred two
million dollars. For tax year 2030 and each tax year thereafter, the minimum
amount of relief granted under the act shall be the minimum amount of relief
from the prior year, excluding any additional relief provided pursuant to
subdivision (1)(b) of this section, with such amount then increased by three
percent; and
(b) If money is transferred to the School District Property Tax Relief
Credit Fund pursuant to section 77-4602, such amount shall be added to the
minimum amount required under subdivision (1)(a) of this section when
determining the total amount of relief granted under the act for the tax year
in which the transfer occurs. If no such transfer occurs in a given tax year,
the minimum amount required under subdivision (1)(a) of this section shall be
the total amount of relief granted under the act for such tax year.
(2) To determine the amount of the property tax credit for each parcel,
the county treasurer shall multiply the amount disbursed to the county under
subsection (4) of this section by the ratio of the school district taxes levied
in the current year on the parcel to the school district taxes levied in the
current year on all real property in the county. The amount so determined shall
be the property tax credit for that parcel.
(3) If the real property owner qualifies for a homestead exemption under
sections 77-3501 to 77-3529, the owner shall also be qualified for the property
tax credit provided in this section to the extent of any remaining liability
after calculation of the homestead exemption. If the property tax credit
provided in this section results in a property tax liability on the homestead
that is less than zero, the amount of the credit which cannot be used by the
taxpayer shall be returned to the Property Tax Administrator by July 1 of the
year the amount disbursed to the county was disbursed. The Property Tax
Administrator shall immediately credit any funds returned under this subsection
to the School District Property Tax Relief Credit Fund. Upon the return of any
funds under this subsection, the county treasurer shall electronically file a
report with the Property Tax Administrator, on a form prescribed by the Tax
Commissioner, indicating the amount of funds distributed to each school
district in the county in the year the funds were returned and the amount of
unused credits returned.
(4) The amount disbursed to each county under this section shall be equal
to the amount available for disbursement under subsection (1) of this section
multiplied by the ratio of the school district taxes levied in the prior year
on all real property in the county to the school district taxes levied in the
prior year on all real property in the state. By September 15, 2024, and by
September 15 of each year thereafter, the Property Tax Administrator shall
determine the amount to be disbursed under this subsection to each county and
shall certify such amounts to the State Treasurer and to each county. The
disbursements to the counties shall occur in two equal payments, the first on
or before January 31 and the second on or before April 1 , except that in 2026,
the second payment may occur as soon as administratively possible after April
1.
(5) After retaining one percent of the amount received under subsection
(4) of this section for costs, the county treasurer shall disburse the
remaining funds, which are credited against the amount of property taxes owed
to school districts, in the same manner as if such funds had been received in
the form of property tax payments for property taxes owed to school districts,
meaning any amounts attributable to divided taxes pursuant to section 18-2147
of the Community Development Law shall be remitted to the applicable authority
for which such taxes were divided.
(6) The School District Property Tax Relief Credit Fund shall be used for
purposes of making the disbursements to counties required under subsection (4)
of this section.
Sec. 176. Section 79-303, Reissue Revised Statutes of Nebraska, is amended
to read:
79-303 (1) The State Department of Education may provide for a system of
charges for services rendered by the administrative support programs of the
department to all other programs within the department. Such charges received
for administrative support services shall be credited to the State Department
of Education Revolving Fund, which fund is hereby created. Expenditures shall
be made from such fund to finance the operation of the administrative support
programs of the department in accordance with appropriations made by the
Legislature.
(2) The Director of Administrative Services, upon receipt of proper
vouchers approved by the Commissioner of Education, shall issue warrants out of
the State Department of Education Revolving Fund. Transfers may be made from
the fund to the General Fund at the direction of the Legislature. Any money in
the State Department of Education Revolving Fund fund available for investment
shall be invested by the state investment officer pursuant to the Nebraska
Capital Expansion Act and the Nebraska State Funds Investment Act.
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Sec. 177. Section 79-1035.01, Reissue Revised Statutes of Nebraska, is
amended to read:
79-1035.01 The permanent school fund is the fund described in Article VII,
sections 7 and 8, of the Constitution of Nebraska, the principal of which shall
be held and invested in perpetuity by the state in trust for the support of its
common schools. The annual interest , long-term investment net earnings, and
other income, but not the original perpetual principal balance, is subject to
use for the support and maintenance of the common schools in each public school
district of the state as the Legislature provides in accordance with Article
VII, section 9, of the Constitution of Nebraska.
Sec. 178. Section 79-2607, Reissue Revised Statutes of Nebraska, is
amended to read:
79-2607 (1) For purposes of this section:
(a) Evidence-based reading instruction means instruction in reading that
is in alignment with scientifically based reading research and does not include
the three-cueing system model of reading instruction; and
(b) Three-cueing system model of reading instruction is an approach to
foundational skills instruction that involves the use of three different types
of instructional cues which include semantic, syntactic, and graphophonic.
(2)(a) The State Department of Education shall develop and implement a
professional learning system to help provide sustained professional learning
and training regarding evidence-based reading instruction for teachers who
teach children from four years of age through third grade at an approved or
accredited school and teachers employed by an early childhood education program
approved by the State Board of Education. The professional learning system
shall include information and tips for teachers related to helping children and
families work with local family literacy centers to strengthen home and family
literacy programs and better instruct children in reading.
(b) Approved or accredited elementary schools and early childhood
education programs approved by the State Board of Education shall ensure that
teachers who teach children from four years of age through third grade are
aware of the professional learning system and are adequately trained regarding
evidence-based reading instruction to effectively instruct students in reading.
(3) The State Department of Education shall work with educational service
units to provide regional coaches to approved or accredited elementary schools
to provide assistance and job-embedded training relating to evidence-based
reading instruction to teachers who teach students in kindergarten through
third grade.
(4) On or before September 30 of each year, the Commissioner of Education
shall file a report electronically with the Clerk of the Legislature relating
to the status and use of the professional learning system implemented pursuant
to this section.
(5) It is the intent of the Legislature to appropriate two million dollars
from the Education Future Fund for each fiscal year beginning with fiscal year
2024-25 through fiscal year 2029-30 2026-27 to the State Department of
Education to provide regional coaches and job-embedded training relating to
evidence-based reading instruction pursuant to subsection (2) or (3) of this
section.
(6) The State Department of Education may provide technical assistance as
needed to assist school boards in carrying out the Nebraska Reading Improvement
Act.
(7) The department may adopt and promulgate rules and regulations to carry
out the act.
Sec. 179. Section 80-401, Reissue Revised Statutes of Nebraska, is amended
to read:
80-401 (1) There is hereby established a fund to be known as the Nebraska
Veterans' Aid Fund. The Nebraska Investment Council is directed to purchase
bonds or notes issued by the government of the United States or the State of
Nebraska, or any county, school district, or municipality therein, with a face
value of twelve million dollars, as of August 1, 1984, to carry out sections
80-401 to 80-405 and to place them in the custody and control of the State
Treasurer of the State of Nebraska under the same conditions as other state
money.
(2) Such fund shall be managed as follows: (a) When necessary to pay a
premium for bonds for such fund, the amount of the premium shall be amortized
over the term of the bonds from the interest received on such bonds; and (b)
when bonds for such fund are purchased at a discount, the amount of the
discount shall be used to purchase additional bonds, it being contemplated that
the face amount of the bonds in such fund may in this manner aggregate in
excess of twelve million dollars at some future time. Transfers may be made
from the Nebraska Veterans' Aid Fund to the Department of Veterans' Affairs
Cash Fund Veteran Cemetery Construction Fund at the direction of the
Legislature until July 30, 2024. The State Treasurer shall transfer four
million dollars from the Nebraska Veterans' Aid Fund to the Veteran Cemetery
Construction Fund on July 15, 2023. The State Treasurer shall transfer four
million dollars from the Nebraska Veterans' Aid Fund to the Veteran Cemetery
Construction Fund on July 15, 2024.
(3) The interest on the Nebraska Veterans' Aid Fund, except so much as may
be required for amortization of premium bond purchases as authorized in this
section and so much as may be required to pay a pro rata share of the budget
appropriated for the Nebraska Investment Council pursuant to section
72-1249.02, shall be paid to the Veterans' Aid Income Fund, which fund is
hereby created. The Veterans' Aid Income Fund, when appropriated by the
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Legislature, shall be available to the Director of Veterans' Affairs for aid to
needy veterans as authorized by law and for purposes of section 85-2706.
(4) The Nebraska Investment Council shall manage the Nebraska Veterans'
Aid Fund, with investment and reinvestment to be made in the same type
securities authorized for investment of funds by the Nebraska Capital Expansion
Act and the Nebraska State Funds Investment Act.
(5) The director shall advise the Nebraska Investment Council when amounts
in the Veterans' Aid Income Fund are not immediately required pursuant to this
section. The state investment officer shall invest such amounts available from
the Veterans' Aid Income Fund in the same manner as investments of the Nebraska
Veterans' Aid Fund, and the interest thereon shall also become a part of the
Veterans' Aid Income Fund.
Sec. 180. Section 81-132, Revised Statutes Supplement, 2025, is amended to
read:
81-132 (1)(a) (1) All departments, offices, institutions, and expending
agencies of the state government requesting appropriations for the next
biennium shall file in the office of the Director of Administrative Services
the budget forms furnished them by the director under the provisions of
sections 81-1113 and 81-1113.01. Such budget forms shall be filed on or before
September 15 of each even-numbered year.
(b) The forms shall show their total estimated requirements for the next
biennium for each unit of their organization and activity classified as to
object of expenditure. With such forms, each department, office, institution,
and expending agency shall file a report showing all money received by such
department, office, institution, or expending agency together with the
estimated receipts for the next biennium. Such estimates shall be accompanied
by a statement in writing giving facts and explanations of reasons for each
item of increased appropriation requested. The report submitted by the
Department of Health and Human Services shall include, but not be limited to,
the key goals, benchmarks, and progress reports required pursuant to sections
81-3133.01 to 81-3133.03.
(c) The forms shall also include:
(i) An inventory of all software purchased and used by or on behalf of the
department, office, institution, or agency, including software licenses and
subscriptions;
(ii) An inventory of all information technology hardware used by the
department, office, institution, or agency; and
(iii) A six-year plan for such software and hardware needs and related
costs.
(2) Any department, office, institution, or expending agency proposing
changes to its appropriation for the biennium in progress shall file in the
office of the Director of Administrative Services the budget forms for
requesting such changes furnished by the director under the provisions of
sections 81-1113 and 81-1113.01. Such forms shall be filed on or before October
24 of each odd-numbered year.
Sec. 181. The Nebraska Technology Infrastructure Cash Fund is created.
The fund shall consist of revenue and transfers credited to the fund as
authorized by law. Money shall be appropriated from the fund to state agencies
for making payments on projects as determined by the Legislature, including,
but not limited to, purchases of software, information technology hardware, and
related implementation and modernization. The fund shall be administered by the
State Treasurer as a multiple-agency-use fund and appropriated to state
agencies as determined by the Legislature. Any money in the Nebraska Technology
Infrastructure Cash Fund available for investment shall be invested by the
state investment officer pursuant to the Nebraska Capital Expansion Act and the
Nebraska State Funds Investment Act. Any investment earnings from investment of
money in the fund shall be credited to the General Fund.
Sec. 182. Section 81-2,174, Reissue Revised Statutes of Nebraska, is
amended to read:
81-2,174 Upon issuing a certificate to a beekeeper after an inspection as
provided in section 81-2,173, the department shall collect a certificate fee as
set forth in rules and regulations adopted and promulgated pursuant to the
Nebraska Apiary Act not to exceed the following amounts: Two hundred dollars
for the inspection of two hundred fifty colonies or less; two hundred fifty
dollars for the inspection of two hundred fifty-one through five hundred
colonies; three hundred fifty dollars for the inspection of five hundred one
through one thousand colonies; and four hundred fifty dollars for the
inspection of more than one thousand colonies. The certification fee shall be
paid prior to the issuance of certificates by the department. All fees and any
gifts, grants, or donations from any source shall be remitted to the State
Treasurer for credit to the State Apiary Cash Fund which is hereby created. The
fund shall be used to defray the expenses of administering the Nebraska Apiary
Act. Transfers may be made from the fund to the General Fund at the direction
of the Legislature. Any money in the State Apiary Cash Fund fund available for
investment shall be invested by the state investment officer pursuant to the
Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.
Sec. 183. Section 81-2,237, Reissue Revised Statutes of Nebraska, is
amended to read:
81-2,237 (1) There is hereby created the Animal Damage Control Cash Fund.
Such fund shall be administered by the Department of Agriculture. The fund
shall consist of funds received from any source to carry out the animal damage
control program pursuant to section 81-2,236. Any money in the fund available
for investment shall be invested by the state investment officer pursuant to
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the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.
(2) It is the intent of the Legislature to appropriate twenty-six thousand
dollars for fiscal year 2026-27 from the Animal Damage Control Cash Fund to the
Department of Agriculture to carry out the animal damage control program
pursuant to section 81-2,236.
Sec. 184. Section 81-1201.22, Reissue Revised Statutes of Nebraska, is
amended to read:
81-1201.22 (1) There is hereby created the Administrative Cash Fund to be
administered by the department. Revenue from the following sources shall be
remitted to the State Treasurer for credit to the fund:
(a) Fees charged for the sale of department publications or subscription
to publications;
(b) Fees charged for the sale of Nebraska items promoting economic
development of the state;
(c) Deposits charged for the temporary use of Nebraska items promoting
economic development of the state;
(d) Fees charged for attendance and participation in department-sponsored
conferences, training sessions, and other special events;
(e) Money collected from nondepartment sources in connection with
cooperative funding of advertising, marketing, promotional, or consulting
activities; and
(f) Application fees collected under section 81-12,110; and
(g) (f) Money received by the department in the form of gifts, grants,
reimbursements, or appropriations from any source intended to be used by the
department for carrying out the provisions of Chapter 81, article 12.
(2) Revenue from the fund may be expended for the following purposes:
(a) Production and distribution costs of department publications;
(b) Purchase of items promoting economic development of the state intended
for sale;
(c) Reimbursement of deposits collected for the temporary use of
promotional items;
(d) Payment of costs in connection with department-sponsored conferences,
training sessions, and other special events;
(e) Payment of costs of advertising, marketing, promotional, or consulting
activities in cooperative funding partnerships with nondepartment
organizations; and
(f) Payment of costs for which fund revenue has been received and which
are related to department activities in Chapter 81, article 12; and .
(g) Beginning January 1, 2027, payment of costs of audits and
administration of the Teleworker Job Creation Act.
(3) Transfers may be made from the fund to the General Fund at the
direction of the Legislature. Any money in the Administrative Cash Fund
available for investment shall be invested by the state investment officer
pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds
Investment Act.
Sec. 185. Section 81-1202, Reissue Revised Statutes of Nebraska, is
amended to read:
81-1202 For purposes of sections 81-1202 to 81-1210, job training grant
means a grant from the Job Training Cash Fund or any nonfederal funding source
within the Department of Economic Development awarded by the department.
Sec. 186. Section 81-1203, Revised Statutes Supplement, 2025, is amended
to read:
81-1203 (1) A business applying for a job training grant , other than a
grant provided under subsection (3) of section 81-1201.21, shall submit a
business plan to the Department of Economic Development which includes, but is
not limited to:
(a) The number of jobs to be created or the number of existing positions
that will be retrained;
(b) The nature of the business and the type of jobs to be created or
positions to be retrained;
(c) The estimated wage levels of the jobs to be created or positions to be
retrained; and
(d) A program schedule for the job training project.
(2) A business applying for a job training grant , other than a grant
provided under subsection (3) of section 81-1201.21, must demonstrate that the
job training project to be conducted pursuant to the grant meets the following
criteria:
(a) The wage level of the jobs created will meet the local prevailing
average;
(b) The jobs created will diversify the local economy;
(c) The goods or services produced by the company will be export-oriented;
(d) Seventy-five percent of the jobs created will be full-time jobs; and
(e) The new jobs will be created within three calendar years.
(3) A business applying for a training grant under subsection (3) of
section 81-1201.21 may partner with a postsecondary educational institution; a
private, nonprofit organization holding a certificate of exemption under
section 501(c)(3) of the Internal Revenue Code; or a learning community
coordinating council or school district that has partnered with a private,
nonprofit organization. The application shall specify the role of the
partnering entity in identifying and training potential job applicants for the
applicant business.
(4) A business applying for a training grant under subsection (3) of
section 81-1201.21 may apply as a business that has established a program under
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which residents of rural areas or high-poverty areas are trained for employment
or potential employment by documenting:
(a) That the business has established a program designed to fill a minimum
of four positions in rural areas and a minimum of eight positions in high-
poverty areas for such business;
(b) A program schedule for the training project;
(c) The nature of the business and the number of positions available or to
be created;
(d) That the wage level of the positions available or to be created will
meet the local prevailing average;
(e) The value of the positions available or to be created in diversifying
the local economy;
(f) That a minimum of seventy-five percent of the positions available or
to be created will be full-time jobs;
(g) That the business will accept funding on behalf of trainees and will
provide a match of a minimum of twenty-five percent of the value of the grant,
either monetarily or through in-kind services, as part of the training for each
trainee;
(h) That any new position created will be done within three calendar
years;
(i) That the number of trainees will not exceed one hundred twenty-five
percent of the number of positions that will be available at the time of
application; and
(j) That the goods or services produced by the business are generally
exportable in nature resulting in additional money to the community or the
state and the positions available or to be created are not local retail
positions.
(5) Each business participating in a training grant under subsection (3)
of section 81-1201.21 shall be subject to an audit by the Department of
Economic Development and shall annually report or provide to the department the
following information:
(a) The percentage of trainees who have successfully completed the
training;
(b) The percentage of trainees that such business hired;
(c) An itemized description of such business's match including
expenditures per trainee; and
(d) A copy of the training curriculum.
(6) For purposes of subsections (3) through (5) of this section:
(a) High-poverty area means an area consisting of one or more contiguous
census tracts, as determined by the most recent American Community Survey 5-
Year Estimate, which contain a percentage of persons with incomes below the
poverty line of greater than thirty percent, and all census tracts contiguous
to such tract or tracts; and
(b) Private, nonprofit organization means an organization whose purpose is
providing basic job and life skills training to individuals in need of such
training in rural or high-poverty areas.
Sec. 187. Section 81-1204, Reissue Revised Statutes of Nebraska, is
amended to read:
81-1204 The (1) Except as otherwise provided in subsection (2) of this
section, the Department of Economic Development shall not approve a job
training grant (a) which exceeds an average expenditure of five thousand
dollars per job created if the proposed wage levels do not exceed thirty
thousand dollars per year, (b) which exceeds an average expenditure of ten
thousand dollars per job if the proposed wage levels exceed thirty thousand
dollars per year but do not exceed fifty thousand dollars per year, or (c)
which exceeds an average expenditure of twenty thousand dollars per job if the
proposed wage levels exceed fifty thousand dollars per year or if the jobs
created are located in a high-poverty area as defined in section 81-1203.
(2) If the application is approved with provisions described in subsection
(3) of section 81-1203, the Department of Economic Development may approve a
job training grant (a) up to ten thousand dollars per job created if the
proposed wage levels do not exceed thirty thousand dollars per year, (b) up to
fifteen thousand dollars per job if the proposed wage levels exceed thirty
thousand dollars per year but do not exceed fifty thousand dollars per year, or
(c) up to twenty-five thousand dollars per job if the proposed wage levels
exceed fifty thousand dollars per year or if the jobs created are located in a
high-poverty area as defined in section 81-1203.
Sec. 188. Section 81-1209, Reissue Revised Statutes of Nebraska, is
amended to read:
81-1209 The Department of Economic Development shall remit repayments of
job training grants due to noncompliance to the State Treasurer for credit to
the General Job Training Cash Fund.
Sec. 189. Section 81-1210.02, Reissue Revised Statutes of Nebraska, is
amended to read:
81-1210.02 (1) The intent of sections 81-1210.01 to 81-1210.03 is to
provide students with valuable internship opportunities in order to retain such
students in the State of Nebraska at institutions of higher education, convert
students to full-time employment in Nebraska, and attract workers to Nebraska
by assisting Nebraska businesses willing to provide paid internships.
(2) A business may apply to the department for a grant to assist in
providing a student an internship if:
(a) The business certifies that the internship meets the definition of
internship in section 81-1210.01;
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(b) The business will pay the student at least the state minimum hourly
wage for the internship;
(c) The internship will be completed within the State of Nebraska;
(d) The internship will be completed within a period of no more than
twenty-four months; and
(e) The internship will be for a duration sufficient to allow the student
to gain significant valuable work experience and knowledge.
(3)(a) The department may provide grants for internships to reimburse the
cost of wages paid to businesses with less than one hundred fifty full-time-
equivalent employees.
(b) The department may also provide grants for internships to any business
to reimburse the costs for any of the following:
(i) Tuition reimbursement for courses at institutions of higher education;
(ii) Internship housing;
(iii) Transportation expenses relating to internships; and
(iv) Internship administrative or recruitment costs.
(c) The maximum grant award per internship is seven thousand five hundred
dollars.
(4) A business may apply for no more than two grants for the same student
and shall not be awarded more than one hundred grants total in any twelve-month
period.
(5) A business may allow a student to telecommute if the business is
located in Nebraska and the college, university, or other institution of higher
education in which the student is enrolled is in Nebraska.
(6) The department shall, to the extent possible, assure that the
distribution of grants under sections 81-1210.01 to 81-1210.03 provides
equitable access to the grants by all geographic areas of the state.
(7) The department shall, to the extent possible, assure that the grants
awarded pursuant to sections 81-1210.01 to 81-1210.03 are for internships which
provide valuable learning opportunities for students who will be seeking
employment in a professional or technical field.
(8) The department shall not allocate more than one million five hundred
thousand dollars in any one fiscal year from the Job Training Cash Fund or its
subaccounts for purposes of this section. The department may receive funds from
public, private, or other sources for purposes of this section.
(9) The department shall develop a qualified action plan by January 1 of
each even-numbered year. The plan shall, at a minimum, set forth the
department's priorities and selection criteria for awarding grants for
internships. In order to encourage students from across Nebraska to pursue
internships, the plan shall also include strategies for affirmatively marketing
internships to Nebraska students in high schools, colleges, universities, and
other institutions of higher education in Nebraska. Such strategies shall place
an emphasis on marketing to underserved student populations as defined by the
department in the plan. The department shall submit the plan to the Governor
for approval.
(10) The department shall execute a memorandum of understanding with the
Department of Labor before December 31, 2022, to ensure the exchange of
available Department of Labor data throughout the continuum from
prekindergarten to postsecondary education to the workforce. The department may
utilize data and agreements under sections 79-776, 85-110, 85-309, and 85-1511.
(11) The department shall submit an annual report to the Governor and the
Legislature on or before July 1 of each year which includes, but is not limited
to, a description of the demand for internship grants and programs under
sections 81-1210.01 to 81-1210.03 from all geographic regions in Nebraska, a
listing of the recipients and amounts of internship grants awarded in the
previous fiscal year, the impact of the internship grants, and an evaluation of
the internship grants and programs under sections 81-1210.01 to 81-1210.03
based on the documented goals of the recipients. The report submitted to the
Legislature shall be submitted electronically. The department may require
recipients to provide periodic performance reports to enable the department to
fulfill the requirements of this subsection. The report shall contain no
information that is protected by state or federal confidentiality laws.
(12) The department may enter into a contract with a Nebraska-based
nonprofit entity for the purposes of carrying out any or all of the provisions
of sections 81-1210.01 to 81-1210.03.
Sec. 190. Section 81-1213.03, Reissue Revised Statutes of Nebraska, is
amended to read:
81-1213.03 (1) The Panhandle Improvement Project Cash Fund is created. The
fund terminates on January 1, 2027. The fund shall be administered by the
Department of Economic Development. The fund shall consist of funds transferred
by the Legislature. Transfers may be made from the Panhandle Improvement
Project Cash Fund to the Animal Damage Control Cash Fund at the direction of
the Legislature. Any money in the fund available for investment shall be
invested by the state investment officer pursuant to the Nebraska Capital
Expansion Act and the Nebraska State Funds Investment Act.
(2) The fund shall be used for grants for the following purposes:
(a) A grant to a county in the third congressional district that owns and
operates the county fairgrounds for renovation to the fairgrounds. A grant
under this subdivision shall be limited to nine hundred ninety-five thousand
dollars; and
(b) A grant to a village with a population of less than ten persons for
renovation to a community facility that serves the surrounding rural area. A
grant under this subdivision shall be limited to five thousand dollars.
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(3) The Department of Economic Development shall develop criteria for
grant applications pursuant to this section.
(4) The State Treasurer shall transfer any unobligated money that remains
in the Panhandle Improvement Project Cash Fund to the Animal Damage Control
Cash Fund as soon as administratively practicable on or after July 31, 2026.
Sec. 191. Section 81-1213.04, Reissue Revised Statutes of Nebraska, is
amended to read:
81-1213.04 (1) For purposes of this section:
(a) Department means the Department of Economic Development;
(b) Director means the Director of Economic Development;
(c) Eligible grantee means a nonprofit organization holding a certificate
of exemption under section 501(c)(3) of the Internal Revenue Code of 1986; and
(d) Eligible location means a location on or contiguous to the location of
a youth outdoor education camp that is located west of the one hundredth
meridian where youth outdoor education camp facilities were destroyed by a
natural or manmade disaster that occurred after January 1, 2022.
(2)(a) An eligible grantee may apply to the department for a grant for ten
million dollars for the uses described in subsection (4) of this section at an
eligible location.
(b) The department shall award one grant for ten million dollars to an
eligible grantee if:
(i) The eligible grantee completes a feasibility study for the intended
use of the grant and presents such completed feasibility study to the director
on or before June 30, 2024; and
(ii) The director finds that the results of the completed feasibility
study demonstrate the viability of the project and approves such completed
feasibility study.
(3) The grantee shall receive grant money on a dollar-for-dollar matching
basis from the department, which may be released in multiple stages, at any
time within ten years after being awarded the grant, if the applicant provides
documentation to the department that matching funds have been received in the
amount requested for release and that the grant money is being used to complete
the project in conformity with the approved feasibility study. At the end of
the ten-year allowable grant period, if any grant money was not spent in
conformity with the approved feasibility study or if any unmatched grant money
was erroneously awarded to the grantee, the grantee shall remit such grant
money to the State Treasurer for credit to the General Youth Outdoor Education
Innovation Fund. The matching funds may include any money, real estate subject
to section 81-1,113, in-kind donation, private or public grant, gift, endowment
raised to sustain the uses described in subsection (4) of this section, expense
for a feasibility study, or planning cost.
(4) The grant may be used to pay for:
(a) Construction of physical structures;
(b) Construction of year-round facilities, including lodging, conference,
and meeting facilities, and related infrastructure, to generate local and
regional economic development;
(c) Equipment that will be used for construction and maintenance of
physical structures, facilities, and infrastructure described in this
subsection; and
(d) Infrastructure necessary to ensure accessibility to the physical
structures and facilities by the public.
(5) The department may adopt and promulgate rules and regulations to carry
out this section.
Sec. 192. Section 81-1230, Reissue Revised Statutes of Nebraska, is
amended to read:
81-1230 (1) The Rural Workforce Housing Investment Fund is created.
Funding for the grant program described in section 81-1229 shall come from the
Rural Workforce Housing Investment Fund. The Rural Workforce Housing Investment
Fund may include revenue from appropriations from the Legislature, grants,
private contributions, and other sources. Transfers may be made from the fund
to the Affordable Housing Trust Fund at the direction of the Legislature. In
addition, the State Treasurer shall make a one-time transfer of seven million
three hundred thousand dollars on or before October 1, 2017, from the
Affordable Housing Trust Fund to the Rural Workforce Housing Investment Fund.
Any money in the Rural Workforce Housing Investment Fund available for
investment shall be invested by the state investment officer pursuant to the
Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.
(2) The department shall administer the Rural Workforce Housing Investment
Fund and may seek additional private or nonstate funds to use in the grant
program, including, but not limited to, contributions from the Nebraska
Investment Finance Authority and other interested parties.
(3) Interest earned by the department on grant funds shall be applied to
the grant program.
(4) If a nonprofit development organization fails to engage in the initial
qualified activity within twenty-four months after receiving initial grant
funding, the nonprofit development organization shall return the grant funds to
the department for credit to the General Fund.
(5) If a nonprofit development organization fails to allocate any
remaining initial grant funding on a qualified activity within twenty-four
months after engaging in the initial qualified activity, the nonprofit
development organization shall return such unallocated grant funds to the
department for credit to the Rural Workforce Housing Investment Fund.
(6) Beginning July 1, 2027, any funds held by the department in the Rural
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Workforce Housing Investment Fund shall be transferred to the General Fund.
Sec. 193. Section 81-1239, Revised Statutes Supplement, 2025, is amended
to read:
81-1239 (1) The Middle Income Workforce Housing Investment Fund is
created. Funding for the grant program described in section 81-1238 shall come
from the Middle Income Workforce Housing Investment Fund. The Middle Income
Workforce Housing Investment Fund may include revenue transferred at the
direction of the Legislature, grants, private contributions, and other sources.
Transfers may be made from the fund to the Affordable Housing Trust Fund at the
direction of the Legislature. Any money in the Middle Income Workforce Housing
Investment Fund available for investment shall be invested by the state
investment officer pursuant to the Nebraska Capital Expansion Act and the
Nebraska State Funds Investment Act.
(2) The department shall establish a subaccount within the Middle Income
Workforce Housing Investment Fund that shall be used to fund affordable housing
and related land parcel preparation activities under the Economic Recovery Act
as described in subdivisions (4)(d) and (e) of section 81-12,241.
(3) The department shall administer the Middle Income Workforce Housing
Investment Fund and may seek additional private or nonstate funds to use in the
grant program under the Middle Income Workforce Housing Investment Act,
including, but not limited to, contributions from the Nebraska Investment
Finance Authority and other interested parties.
(4) Interest earned by the department on grant funds shall be applied to
the grant program.
(5) If a nonprofit development organization, or a recipient of subaccount
funds described in subsection (2) of this section, fails to engage in a
qualified activity within twenty-four months after receiving initial grant
funding, the nonprofit development organization or recipient of subaccount
funds shall return the grant proceeds to the department for credit to the
General Fund.
(6) Beginning July 1, 2029, any funds held by the department in the Middle
Income Workforce Housing Investment Fund shall be transferred to the General
Fund.
Sec. 194. Section 81-12,110, Revised Statutes Supplement, 2025, is amended
to read:
81-12,110 (1) Except as provided in subsection (3) of this section, a
private nonprofit corporation or an inland port authority created under the
Municipal Inland Port Authority Act may apply to the director to become
designated as an iHub. The director shall accept applications filed under this
section through December 31, 2025. The application shall include, but not be
limited to, the following:
(a) A statement of purpose;
(b) A signed statement of cooperation and a description of the roles and
relationships of each iHub partner;
(c) A clear explanation and map conveying the iHub area;
(d) A clearly identified central location for the iHub, which shall be a
physical location;
(e) A complete budget, including a description of secured funds, pending
funds, and potential future funding sources;
(f) A clearly articulated iHub management structure and plan, which may
include a description of the capabilities, qualifications, and experience of
the proposed management team, team leaders, or key personnel who are critical
to achieving the proposed objectives;
(g) A list of iHub assets and resources;
(h) A clearly articulated industry focus area of the iHub, including
industry sectors or other targeted areas for development and growth;
(i) A list of specific resources available to support and guide startup
companies;
(j) A five-year plan, which shall include a clearly articulated list of
goals to be achieved with the designation of the iHub;
(k) Defined performance standards agreed upon by the applicant and the
proposed iHub partners, which may include expectations for job development and
business creation;
(l) Evaluation procedures that will be used to measure the level of
achievement for each stated goal;
(m) A plan for sustainability;
(n) Demonstrated experience with innovation programs, such as involvement
with technology commercialization;
(o) Evidence of community engagement and support; and
(p) An application fee of one thousand dollars. The director shall remit
all application fees received under this section to the State Treasurer for
credit to the Administrative Cash Innovation Hub Cash Fund.
(2) The department shall establish a weighted scoring system to evaluate
applications for iHub designations with priority given to start-up nonprofits
and inland port authorities expressing new and innovative ideas. Such weighted
scoring system shall consider, at a minimum:
(a) Whether the iHub is committed to serving underrepresented communities
in the proposed iHub area;
(b) Whether the iHub has a plan for marketing and outreach to
underrepresented communities in the proposed iHub area;
(c) Whether the iHub has signed statements of cooperation with at least
three proposed iHub partners; and
(d) The quality of the iHub's five-year plan.
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(3) The director shall determine whether or not to approve the requested
iHub designation within forty-five days after receiving the application. Each
iHub designation shall be for a term of five years. An applicant that has
received a grant under subdivision (4)(a) of section 81-12,241 shall not
qualify for designation as an iHub.
(4) The iHub designation shall not be official until a memorandum of
understanding is entered into by the applicant and the director. The memorandum
of understanding shall include the goals and performance standards identified
in the application and other related requirements as determined by the
director.
(5) An iHub area may overlap with another iHub area if there is a clear
distinction between the industry focus areas of the iHubs involved, except that
no iHub located within a city of the metropolitan class shall be located within
three miles of another iHub. This subsection does not apply to any inland port
authority designated as an iHub.
(6) The department shall set guidelines for approval, designation,
operation, and reporting of iHubs.
(7) An iHub shall annually report to the director on its progress in
meeting the goals and performance standards as described in the iHub
application and the implementing memorandum of understanding with the director.
A copy of the report shall also be submitted electronically to the chairperson
of the Urban Affairs Committee of the Legislature. The report shall also
include information regarding the number of businesses served, the number of
jobs created, and the amount of funds raised by the iHub. The director shall
annually post the information from these reports on the department's website
and provide notice to the Governor and the Legislature that the information is
available on the website.
Sec. 195. Section 81-12,134, Reissue Revised Statutes of Nebraska, is
amended to read:
81-12,134 The Legislature may shall appropriate funds to the Department of
Economic Development which shall be awarded as a grant to the private,
nonprofit organization selected pursuant to subsection (3) of section 81-12,133
to carry out the purposes of the Nebraska Operational Assistance Act. The
department may receive funds from local or federal government, private
foundations, or other sources. The private, nonprofit organization shall
provide matching funds of at least one-third of all funds appropriated for the
Nebraska Operational Assistance Program. The private, nonprofit organization
may provide any part of the matching funds as an in-kind contribution.
Sec. 196. Section 81-12,146, Reissue Revised Statutes of Nebraska, is
amended to read:
81-12,146 (1) The Site and Building Development Fund is created. The fund
shall receive money pursuant to section 76-903 and may include revenue from
transfers by the Legislature, grants, private contributions, repayment of
loans, and all other sources. The Department of Economic Development, as part
of its comprehensive business development strategy, shall administer the fund.
Transfers may be made from the fund to the General Fund at the direction of the
Legislature. Any money in the Site and Building Development Fund available for
investment shall be invested by the state investment officer pursuant to the
Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.
(2) It is the intent of the Legislature to transfer five million dollars
from the General Fund to the Site and Building Development Fund for fiscal year
2022-23 and five million dollars from the General Fund to the Site and Building
Development Fund for fiscal year 2023-24. Such money shall be placed in a
subaccount of the Site and Building Development Fund and earmarked for use to
fund large shovel-ready commercial and industrial sites developed under the
Municipal Inland Port Authority Act.
(3)(a) It is the intent of the Legislature to appropriate five hundred
thousand dollars from the Site and Building Development Fund for fiscal year
2024-25 to the department to enter into one or more contracts to conduct a
comprehensive study or studies to identify and evaluate large commercial and
industrial sites in Nebraska that have the potential to attract major
investment and employment opportunities. The study shall include consideration
of super sites that encompass between five hundred and one thousand acres and
mega sites that encompass more than one thousand acres. At least one proposed
site shall be located west of the one hundredth meridian in Nebraska. The
contracts shall be awarded based on a competitive selection process as
determined by the department. The studies shall be completed no later than
December 15, 2024.
(b) The study shall assess the potential geographic locations; the
infrastructure assets that would be required for each site, including highway,
rail, and air transportation, and utilities such as water, wastewater
treatment, electrical power, and natural gas; the population within fifty miles
of each site and whether such population would be sufficient to provide an
adequate workforce for such site; and the appropriate level of state investment
necessary to position Nebraska as a nationally or globally competitive location
for site selection targeting various sectors, including, but not limited to,
advanced manufacturing, trade, bioscience, agribusiness, warehousing and supply
chain logistics, technology, aerospace, automotive, clean energy, military
support, and life sciences. Such identified state investment levels may
include, but are not limited to, land acquisition costs and infrastructure
investments. The purpose of the study is to provide strategic insights that
will enable the state to attract major investment and employment opportunities
in order to support the growth of transformational industries within Nebraska.
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(c) The Director of Economic Development shall appoint an advisory
committee comprised of representatives of Nebraska economic development
organizations, equally representing each of Nebraska's three congressional
districts, to assist the department in identifying the location of potential
and preferred super sites and mega sites.
(4) It is the intent of the Legislature to appropriate one hundred
thousand dollars from the Site and Building Development Fund to the Department
of Economic Development for fiscal year 2026-27 for the purpose of awarding a
grant under subdivision (1)(m) of section 81-12,147.
Sec. 197. Section 81-12,147, Reissue Revised Statutes of Nebraska, is
amended to read:
81-12,147 (1) Except as provided in subsection (2) of this section, the
Department of Economic Development shall use the Site and Building Development
Fund to finance loans, grants, subsidies, credit enhancements, and other
financial assistance for industrial site and building development and for
expenses of the department as appropriated by the Legislature for administering
the fund. The following activities are eligible for assistance from the fund:
(a) Grants or zero-interest loans to villages, cities, or counties to
acquire land, infuse infrastructure, or otherwise make large sites and
buildings ready for industrial development;
(b) Matching funds for new construction, rehabilitation, or acquisition of
land and buildings to assist villages, cities, and counties;
(c) Technical assistance, design and finance services, and consultation
for villages, cities, and counties for the preparation and creation of
industrial-ready sites and buildings;
(d) Loan guarantees for eligible projects;
(e) Projects making industrial-ready sites and buildings more accessible
to business and industry;
(f) Infrastructure projects necessary for the development of industrial-
ready sites and buildings;
(g) Projects that mitigate the economic impact of a closure or downsizing
of a private-sector entity by making necessary improvements to buildings and
infrastructure;
(h) Public and private sector initiatives that will improve the military
value of military installations by making necessary improvements to buildings
and infrastructure, including, but not limited to, a grant for the
establishment of the United States Strategic Command Nuclear Command, Control,
and Communications public-private-partnership facility;
(i) A grant to a city of the second class that is served by two first-
class railroads, that is within fifteen miles of two state borders, and that
partners with public power utilities for purposes of expanding electrical
system capacities and enhancing redundancy and resilience;
(j) A grant of two million dollars to a city of the first class located in
the third congressional district if the property previously housed a university
or college that is no longer extant and if the improvement and revitalization
of the real property is for purposes of supporting the housing, employment, and
program needs of youth exiting the foster care system. In addition, the real
property may be used for youth exiting juvenile court supervision in an out-of-
home placement;
(k) Public and private sector initiatives that will improve the value of
cities of the second class that have partnered with the United States
Department of Defense or its contractors on upgrades to ground-based nuclear
deterrence. Such improvements include the construction of electrical, drinking
water, and clean water infrastructure; and
(l) Identification, evaluation, and development of large commercial and
industrial sites and building infrastructure to attract major investment and
employment opportunities for advanced manufacturing, processing, trade,
technology, aerospace, automotive, clean energy, life science, and other
transformational industries in Nebraska by means of the department providing
grants to or partnering with political subdivisions, including inland port
authorities under the Municipal Inland Port Authority Act, or nonprofit
economic development corporations and entering into contracts for consulting,
engineering, and development studies to identify, evaluate, and develop large
commercial and industrial sites in Nebraska; and .
(m) A grant of one hundred thousand dollars to a nonprofit organization
for building rehabilitation for purposes of food distribution in a county with
a population of more than one hundred thousand and less than three hundred
thousand inhabitants as determined by the most recent federal decennial census
or the most recent certified count by the United States Bureau of the Census.
(2) The Department of Economic Development shall use the subaccount of the
Site and Building Development Fund described in subsection (2) of section
81-12,146 to provide financial assistance to any inland port authority created
under the Municipal Inland Port Authority Act to help finance large shovel-
ready commercial and industrial sites developed under such act.
Sec. 198. Section 81-12,218, Reissue Revised Statutes of Nebraska, is
amended to read:
81-12,218 (1) The Nebraska Rural Projects Fund is hereby created. The fund
shall receive money from application fees paid under the Nebraska Rural
Projects Act and from transfers authorized by the Legislature, grants, private
contributions, repayments of matching funds, and all other sources. Transfers
may be made from the fund to the General Fund at the direction of the
Legislature. Any money in the Nebraska Rural Projects Fund fund available for
investment shall be invested by the state investment officer pursuant to the
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Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.
Beginning October 1, 2024, any investment earnings from investment of money in
the fund shall be credited to the General Fund.
(2) Distributions of matching funds shall only be made from the Nebraska
Rural Projects Fund in amounts determined pursuant to section 81-12,211.
Sec. 199. Section 81-1429.03, Reissue Revised Statutes of Nebraska, is
amended to read:
81-1429.03 (1) The full out-of-pocket cost or expense that may be charged
to a sexual assault victim in connection with a forensic medical examination
shall be paid from the Sexual Assault Payment Program Cash Fund or the Victim's
Compensation Fund. A report of a forensic medical examination shall not be
remitted to the patient or his or her insurance for payment.
(2) Except as provided under section 81-2010, all forensic DNA tests shall
be performed by a laboratory which is accredited by the American Society of
Crime Laboratory Directors/Laboratory Accreditation Board or by any other
national accrediting body or public agency which has requirements that are
substantially equivalent to or more comprehensive than those of the society.
(3) The full out-of-pocket cost or expense to be paid from the Sexual
Assault Payment Program Cash Fund or the Victim's Compensation Fund for a
forensic medical examination described in subsection (1) of this section shall
include:
(a) An examiner's fee for:
(i) Examination of physical trauma;
(ii) Determination of penetration or force;
(iii) Patient interview; and
(iv) Collection and evaluation of evidence;
(b) An examination facility fee for the:
(i) Emergency room, clinic room, office room, or child advocacy center;
and
(ii) Pelvic tray and other medically required supplies; and
(c) The laboratory fees for collection and processing of specimens for
criminal evidence, the determination of the presence of any sexually
transmitted disease, and pregnancy testing.
(4) There is established within the Department of Justice, under the
direction of the Attorney General, the position of administrator for the Sexual
Assault Payment Program. The purpose of the program and the responsibilities of
the administrator shall be to coordinate the distribution of forensic medical
examination kits to health care providers at no cost to the providers, oversee
forensic medical examination training throughout the state, and coordinate
payments from the Sexual Assault Payment Program Cash Fund or the Victim's
Compensation Fund.
(5) The Sexual Assault Payment Program Cash Fund is created. The fund
shall be administered by the commission. The fund shall consist of any money
appropriated to it by the Legislature and any money received by the commission
for the program, including federal and other public and private funds. The fund
shall be used for the payment of the full out-of-pocket costs or expenses for
forensic medical examinations pursuant to subsection (3) of this section, for
the purpose set forth in subsection (4) of this section, and for the purchase
of forensic medical examination kits. The fund shall be used to pay only those
charges determined by the commission to be reasonable and fair. The fund shall
be used to pay up to two hundred dollars for the examiner's fee and up to three
hundred dollars for the examination facility fee. The examiner and facility
shall provide additional documentation as determined by the commission for
payment of charges in excess of such amounts. The fund may also be used to
facilitate programs that reduce or prevent the crimes of domestic violence,
dating violence, sexual assault, stalking, child abuse, child sexual assault,
human trafficking, labor trafficking, or sex trafficking or that enhance the
safety of victims of such crimes. Any money in the fund available for
investment shall be invested by the state investment officer pursuant to the
Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.
Sec. 200. Section 81-1463, Reissue Revised Statutes of Nebraska, is
amended to read:
81-1463 The Nebraska Commission on Law Enforcement and Criminal Justice
council may adopt and promulgate rules and regulations to carry out the Law
Enforcement Attraction and Retention Act.
Sec. 201. Section 81-1505.05, Reissue Revised Statutes of Nebraska, is
amended to read:
81-1505.05 The Clean Air Title V Cash Fund is created. The department
shall remit all fees collected pursuant to section 81-1505.04 to the State
Treasurer for credit to the fund. Any fee collected pursuant to section
81-1505.04 shall be used solely to pay the reasonable direct and indirect costs
required to develop and administer the air quality permit program, including
expenses of the Small Business Compliance Advisory Panel. Any money in the
Clean Air Title V Cash Fund fund available for investment shall be invested by
the state investment officer pursuant to the Nebraska Capital Expansion Act and
the Nebraska State Funds Investment Act. Beginning July 1, 2026, any investment
earnings from investment of money in the fund shall be credited to the General
Fund. Transfers of any previously accumulated investment earnings may be made
from the fund to the General Fund at the direction of the Legislature.
Sec. 202. Section 81-15,120, Revised Statutes Supplement, 2025, is amended
to read:
81-15,120 Any farm or residential tank or tank used for storing heating
oil as defined in subdivisions (10)(a) and (b) of section 81-15,119 shall be
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registered with the State Fire Marshal. The registration shall be accompanied
by a one-time fee of ten dollars and shall be valid until the State Fire
Marshal is notified that a tank so registered has been permanently closed. Such
registration shall specify the ownership of, location of, and substance stored
in the tank to be registered. The State Fire Marshal shall remit the fee to the
State Treasurer for credit to the Petroleum Products and Hazardous Substances
Storage and Handling Fund which is hereby created as a cash fund. The fund
shall also consist of any money transferred appropriated to the fund by the
state. The fund shall be administered by the Department of Water, Energy, and
Environment to carry out the purposes of the Petroleum Products and Hazardous
Substances Storage and Handling Act, including the provision of matching funds
required by Public Law 99-499 for actions otherwise authorized by the act.
Transfers may be made from the fund to the General Fund at the direction of the
Legislature. Any money in the Petroleum Products and Hazardous Substances
Storage and Handling Fund such fund available for investment shall be invested
by the state investment officer pursuant to the Nebraska Capital Expansion Act
and the Nebraska State Funds Investment Act. Beginning July 1, 2026, any
investment earnings from investment of money in the fund shall be credited to
the General Fund.
Sec. 203. Section 81-15,174, Revised Statutes Supplement, 2025, is amended
to read:
81-15,174 The Nebraska Environmental Trust Fund is created. The fund shall
be maintained in the state accounting system as a cash fund. Except as
otherwise provided in this section, the fund shall be used to carry out the
purposes of the Nebraska Environmental Trust Act, including the payment of
administrative costs. Money in the fund shall include proceeds credited
pursuant to section 9-812 and proceeds designated by the board pursuant to
section 81-15,173. Transfers may be made from the Nebraska Environmental Trust
Fund to the Nebraska Soil and Water Conservation Fund, the Water Recreation
Enhancement Fund, the Water Resources Cash Fund, or the Water Sustainability
Fund at the direction of the Legislature, and any money so transferred shall be
expended in accordance with section 81-15,168. Any money in the fund available
for investment shall be invested by the state investment officer pursuant to
the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.
Beginning October 1, 2024, any investment earnings from investment of money in
the fund shall be credited to the General Fund.
Sec. 204. Section 81-15,180, Revised Statutes Supplement, 2025, is amended
to read:
81-15,180 The Superfund Cost Share Cash Fund is created. The fund
terminates on June 30, 2027. The Department of Water, Energy, and Environment
shall remit grants and gifts received by the department for purposes of
providing cost share for remediation of superfund sites to the State Treasurer
for credit to the Superfund Cost Share Cash Fund fund. The department shall
administer the Superfund Cost Share Cash Fund to pay for nonfederal costs,
including costs for in-kind services, required as cost share for remediation of
superfund sites. Transfers may be made from the fund to the General Fund at the
direction of the Legislature. Any money in the Superfund Cost Share Cash Fund
available for investment shall be invested by the state investment officer
pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds
Investment Act.
Sec. 205. Section 81-15,303, Reissue Revised Statutes of Nebraska, is
amended to read:
81-15,303 The Nebraska Environmental Response Cash Fund is created. The
fund shall consist of transfers authorized by the Legislature, grants,
contributions designated for the purpose of the fund, and money recovered under
the Nebraska Environmental Response Act. The fund shall be administered by the
department and used for control, abatement, analysis, cleanup, prevention,
mitigation, investigation, and other reasonable costs incurred when responding
to a release. All other costs of the department necessary to carry out the
Nebraska Environmental Response Act shall be paid from the fund. The fund shall
not be used to pay for the costs of releases for which costs are paid under the
Petroleum Release Remedial Action Act. Transfers may be made from the fund to
the General Fund at the direction of the Legislature. On or before June 30,
2023, the State Treasurer shall transfer three hundred thousand dollars from
the General Fund to the Nebraska Environmental Response Cash Fund on such date
as directed by the budget administrator of the budget division of the
Department of Administrative Services. Any money in the Nebraska Environmental
Response Cash Fund fund available for investment shall be invested by the state
investment officer pursuant to the Nebraska Capital Expansion Act and the
Nebraska State Funds Investment Act.
Sec. 206. Section 81-1607.01, Reissue Revised Statutes of Nebraska, is
amended to read:
81-1607.01 The State Energy Cash Fund is hereby created. The fund shall
consist of funds received pursuant to section 57-705. The fund shall be used
for the administration of subdivisions (35) through (58) of section 81-1504 and
sections 81-1604 to 81-1607, for energy conservation activities, and for
providing technical assistance to communities in the area of natural gas other
than assistance regarding ownership of regulated utilities, except that
transfers may be made from the fund to the General Fund at the direction of the
Legislature. Any money in the State Energy Cash Fund available for investment
shall be invested by the state investment officer pursuant to the Nebraska
Capital Expansion Act and the Nebraska State Funds Investment Act. Beginning
July 1, 2026, any investment earnings from investment of money in the fund
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shall be credited to the General Fund The State Treasurer shall transfer any
money in the State Energy Office Cash Fund to the State Energy Cash Fund on
July 1, 2019.
Sec. 207. Section 81-1835, Reissue Revised Statutes of Nebraska, is
amended to read:
81-1835 The Victim's Compensation Fund is created. The fund may shall be
used for operating costs associated with administering the Nebraska Crime
Victim's Reparations Act, to pay awards or judgments under the Nebraska Crime
Victim's Reparations Act other than distributions from the Community Trust ,
violence prevention, and not more than four hundred thousand dollars for costs
and expenses described in subsection (1) of section 81-1429.03. The fund shall
include deposits pursuant to sections 29-2286, 33-157, 81-1836, 83-183.01, and
83-184 and donations or contributions from public or private sources and shall
be in such amount as the Legislature shall determine to be reasonably
sufficient to meet anticipated claims. When the amount of money in the fund is
not sufficient to pay any awards or judgments under the act or invoices under
the Sexual Assault Payment Program, the Director of Administrative Services
shall immediately advise the Legislature and request an emergency appropriation
to satisfy such awards , and judgments, and invoices . Any money in the fund
available for investment shall be invested by the state investment officer
pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds
Investment Act.
Sec. 208. Section 81-2105, Reissue Revised Statutes of Nebraska, is
amended to read:
81-2105 There is hereby created the Electrical Division Fund. All money
received under the State Electrical Act shall be remitted to the State
Treasurer for credit to the fund. Each member of the board shall be reimbursed
for expenses incurred in the performance of his or her duties pursuant to
sections 81-1174 to 81-1177 to be paid out of the fund. Transfers may be made
from the fund to the General Fund and the Cash Reserve Fund at the direction of
the Legislature.
Sec. 209. Section 81-2504, Reissue Revised Statutes of Nebraska, is
amended to read:
81-2504 The functions of the commission shall be to:
(1) Promote state and federal legislation beneficial to the Indian
community in Nebraska;
(2) Coordinate existing programs relating to the Indian community in such
areas as housing, education, welfare, medical and dental care, employment,
economic development, law and order, and related problems;
(3) Work with other state and federal government agencies and federal and
state elected officials in the development of new programs in areas mentioned
under subdivision (2) of this section;
(4) Keep the Governor's office apprised of the situation in the Indian
community;
(5) Administer sections 81-2509 to 81-2515;
(5) (6) Provide the public with information and education relevant to
Indian affairs in the State of Nebraska; and
(6) (7) Develop programs to encourage the total involvement of Indian
people in activities for the common benefit of the Indian community.
Sec. 210. Section 82-108.03, Reissue Revised Statutes of Nebraska, is
amended to read:
82-108.03 The Nebraska State Historical Society Collections Trust Fund is
created. The fund shall be administered by the Director of the Nebraska State
Historical Society , in accordance with appropriate museum and archival
standards, exclusively for the acquisition, preservation, or restoration of the
society collections , except that transfers may be made from the fund to the
Historical Society Fund at the direction of the Legislature. The Nebraska State
Historical Society Collections Trust Fund fund may consist of money from the
sale or other disposition of property owned by the society. Such money shall be
remitted to the State Treasurer for credit to the fund. Any money in the fund
available for investment shall be invested by the state investment officer
pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds
Investment Act.
Sec. 211. Section 82-316, Reissue Revised Statutes of Nebraska, is amended
to read:
82-316 There is hereby created the Nebraska Arts Council Cash Fund. The
fund shall contain all sums of money received from fees from any conference,
performance, or exhibition held by the council or by groups who have contracted
with the council for such events and all sums of money collected under section
82-326. The Nebraska Arts Council shall use the fund to pay the costs related
to the administration and sponsoring of any conference, performance, or
exhibition by the Nebraska Arts Council or by groups who have contracted with
the council for such events or to pay the costs related to the repair,
restoration, and maintenance of artwork installed under sections 82-317 to
82-329, 85-106 to 85-106.03, and 85-304 to 85-304.03. All disbursements shall
be made upon warrants drawn by the Director of Administrative Services.
Transfers may be made from the fund to the General Fund at the direction of the
Legislature. Any money in the Nebraska Arts Council Cash Fund fund available
for investment shall be invested by the state investment officer pursuant to
the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.
Sec. 212. Section 82-331, Reissue Revised Statutes of Nebraska, is amended
to read:
82-331 (1) There is hereby established in the state treasury a trust fund
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to be known as the Nebraska Cultural Preservation Endowment Fund. The fund
shall consist of funds appropriated or transferred by the Legislature, and only
the earnings of the fund may be used as provided in this section.
(2) Except as provided in subsection (3) of this section, it is the intent
of the Legislature that the State Treasurer shall transfer (a) an amount not to
exceed one million dollars from the General Fund to the Nebraska Cultural
Preservation Endowment Fund on December 31, 2013, (b) an amount not to exceed
five hundred thousand dollars from the General Fund to the Nebraska Cultural
Preservation Endowment Fund on December 31, 2014, (c) an amount not to exceed
seven hundred fifty thousand dollars from the General Fund to the Nebraska
Cultural Preservation Endowment Fund on December 31 of 2015 and 2016, (d) an
amount not to exceed five hundred thousand dollars from the General Fund to the
Nebraska Cultural Preservation Endowment Fund on December 31 of 2019 and 2020,
and (e) an amount not to exceed one million dollars from the General Fund to
the Nebraska Cultural Preservation Endowment Fund annually on December 31
beginning in 2021 and continuing through December 31, 2032 2030.
(3) Prior to the transfer of funds from any state account into the
Nebraska Cultural Preservation Endowment Fund, the Nebraska Arts Council shall
provide documentation to the budget division of the Department of
Administrative Services that qualified endowments have generated a dollar-for-
dollar match of new money, up to the amount of state funds authorized by the
Legislature to be transferred to the Nebraska Cultural Preservation Endowment
Fund. For purposes of this section, new money means a contribution to a
qualified endowment generated after July 1, 2011. Contributions not fully
matched by state funds shall be carried forward to succeeding years and remain
available to provide a dollar-for-dollar match for state funds. For an
endowment to be a qualified endowment (a) the endowment must meet the standards
set by the Nebraska Arts Council or Nebraska Humanities Council, (b) the
endowment must be intended for long-term stabilization of the organization, and
(c) the funds of the endowment must be endowed and only the earnings thereon
expended. The budget division of the Department of Administrative Services
shall notify the State Treasurer to execute a transfer of state funds up to the
amount specified by the Legislature, but only to the extent that the Nebraska
Arts Council has provided documentation of a dollar-for-dollar match. State
funds not transferred shall be carried forward to the succeeding year and be
added to the funds authorized for a dollar-for-dollar match during that year.
(4) The Legislature shall not appropriate or transfer money from the
Nebraska Cultural Preservation Endowment Fund for any purpose other than the
purposes stated in sections 82-330 to 82-333, except that the Legislature may
transfer money from the fund to the General Fund and may appropriate or
transfer money from the Nebraska Cultural Preservation Endowment Fund fund upon
a finding that the purposes of such sections are not being accomplished by the
fund.
(5) Any money in the Nebraska Cultural Preservation Endowment Fund
available for investment shall be invested by the state investment officer
pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds
Investment Act.
(6) All investment earnings from the Nebraska Cultural Preservation
Endowment Fund shall be credited to the Nebraska Arts and Humanities Cash Fund.
Sec. 213. Section 83-915.01, Reissue Revised Statutes of Nebraska, is
amended to read:
83-915.01 The Inmate Welfare and Club Accounts Fund is created. The fund
shall consist of revenue from soft drinks sold to inmates in the custody of the
Department of Correctional Services, including proceeds from recycling cans or
other containers containing such soft drinks, profit from departmental
canteens, interest earned by the fund, interest on inmate trust funds pursuant
to section 83-915, or other revenue at the department's discretion. The fund
shall be used to provide recreational activities and equipment for inmates at
all of the department's correctional facilities. The fund shall be administered
by the Director of Correctional Services or his or her designee. Transfers may
be made from the fund to the General Fund at the direction of the Legislature.
Any money in the Inmate Welfare and Club Accounts Fund fund available for
investment shall be invested by the state investment officer pursuant to the
Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.
Sec. 214. Section 84-321, Reissue Revised Statutes of Nebraska, is amended
to read:
84-321 There is hereby created in the office of the Auditor of Public
Accounts a cash fund to be known as the Auditor of Public Accounts Cash Fund.
The fund shall be used for payment for services performed by the Auditor of
Public Accounts for state agencies, political subdivisions, and grantees of
federal funds disbursed by a receiving agency for which he or she is entitled
to reimbursement on a contractual or other basis for such reimbursement. Any
money in the fund available for investment shall be invested by the state
investment officer pursuant to the Nebraska Capital Expansion Act and the
Nebraska State Funds Investment Act.
Sec. 215. Section 84-512, Reissue Revised Statutes of Nebraska, is amended
to read:
84-512 (1) The Secretary of State Cash Fund is created. The State
Treasurer shall transfer the balance of the Administration Cash Fund, the
Corporation Cash Fund, the Nebraska Collection Agency Fund, the Secretary of
State Administration Cash Fund, and the Uniform Commercial Code Cash Fund on
July 1, 2021, to the Secretary of State Cash Fund. The fund shall also include
fees and revenue collected by the Secretary of State pursuant to sections
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13-2525, 21-186, 21-192, 21-205, 21-414, 21-1905, 21-2216, 21-2924, 25-3308,
33-101, 33-102, 45-606, 45-620, 45-806, 48-2609, 52-1004, 52-1312, 52-1313,
52-1316, 52-1602, 64-306, 64-313, 64-405, 64-415, 67-293, 67-462, 69-1204,
69-1206, 71-3204, 77-3903, 81-1921, 81-1922, 84-906.03, 87-130, 87-133, 87-134,
and 87-210 to 87-212 and sections 9-525 and 9-528, Uniform Commercial Code, and
any other fees and revenue designated for credit to the fund.
(2) The Secretary of State shall use the Secretary of State Cash Fund for
the administration of the office of the Secretary of State, including duties of
the Secretary of State relating to oaths and bonds under Chapter 11,
corporations and other business entities under Chapter 21, address
confidentiality under Chapter 42, collection agencies and credit service
organizations under Chapter 45, distribution of session laws and legislative
journals under Chapter 49, liens, including effective financing statements and
the master lien list, under Chapter 52, notaries public under Chapter 64,
partnerships under Chapter 67, debt management under Chapter 69, private
detectives under Chapter 71, truth and deception examiners under Chapter 81,
administrative duties, the Great Seal of the State of Nebraska, and rules and
regulations, under Chapter 84, trade names, trademarks, and service marks under
Chapter 87, and the Uniform Commercial Code, and any other administrative
duties as deemed necessary by the Secretary of State.
(3) Transfers may be made from the Secretary of State Cash Fund to the
General Fund at the direction of the Legislature. Any money in the Secretary of
State Cash Fund available for investment shall be invested by the state
investment officer pursuant to the Nebraska Capital Expansion Act and the
Nebraska State Funds Investment Act.
Sec. 216. Section 84-612, Revised Statutes Supplement, 2025, is amended to
read:
84-612 (1) There is hereby created within the state treasury a fund known
as the Cash Reserve Fund which shall be under the direction of the State
Treasurer. The fund shall only be used pursuant to this section.
(2) The State Treasurer shall transfer funds from the Cash Reserve Fund to
the General Fund upon certification by the Director of Administrative Services
that the current cash balance in the General Fund is inadequate to meet current
obligations. Such certification shall include the dollar amount to be
transferred. Any transfers made pursuant to this subsection shall be reversed
upon notification by the Director of Administrative Services that sufficient
funds are available.
(3) In addition to receiving transfers from other funds, the Cash Reserve
Fund shall receive federal funds received by the State of Nebraska for
undesignated general government purposes, federal revenue sharing, or general
fiscal relief of the state.
(4) No funds shall be transferred from the Cash Reserve Fund to fulfill
the obligations created under the Nebraska Property Tax Incentive Act unless
the balance in the Cash Reserve Fund after such transfer will be at least equal
to five hundred million dollars.
(5) The State Treasurer shall transfer ten million dollars from the Cash
Reserve Fund to the School Safety and Security Fund as soon as administratively
possible after September 2, 2023, on such dates and in such amounts as directed
by the budget administrator of the budget division of the Department of
Administrative Services.
(6) The State Treasurer shall transfer two million four hundred twenty-
five thousand dollars from the Cash Reserve Fund to the Nebraska Public Safety
Communication System Revolving Fund on or after July 1, 2024, but before June
30, 2025, on such dates and in such amounts as directed by the budget
administrator of the budget division of the Department of Administrative
Services.
(7) The State Treasurer shall transfer four million dollars from the Cash
Reserve Fund to the General Fund on or after July 1, 2024, but before June 30,
2025, on such dates and in such amounts as directed by the budget administrator
of the budget division of the Department of Administrative Services.
(8) The State Treasurer shall transfer twenty-nine million four hundred
fifty-eight thousand eight hundred dollars from the Cash Reserve Fund to the
Nebraska Capital Construction Fund on or after July 1, 2024, but before June
30, 2025, on such dates and in such amounts as directed by the budget
administrator of the budget division of the Department of Administrative
Services.
(9) The State Treasurer shall transfer three million five hundred thousand
dollars from the Cash Reserve Fund to the Health and Human Services Cash Fund
on or after July 1, 2024, but on or before June 30, 2025, on such dates and in
such amounts as directed by the budget administrator of the budget division of
the Department of Administrative Services.
(10) The State Treasurer shall transfer three million two hundred fifty
thousand dollars from the Cash Reserve Fund to the State Insurance Fund as soon
as possible after April 2, 2024, on such dates and in such amounts as directed
by the budget administrator of the budget division of the Department of
Administrative Services.
(11) The State Treasurer shall transfer twenty-five million dollars from
the Cash Reserve Fund to the Governor's Emergency Cash Fund on or before June
30, 2025, on such dates and in such amounts as directed by the budget
administrator of the budget division of the Department of Administrative
Services.
(12) The State Treasurer shall transfer ten million dollars from the Cash
Reserve Fund to the Governor's Emergency Cash Fund on or after July 1, 2025,
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but 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.
(13) The State Treasurer shall transfer thirty-six forty-five million
eight hundred ninety-seven thousand dollars from the Cash Reserve Fund to the
Nebraska Capital Construction 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.
(14) The State Treasurer shall transfer one hundred thousand dollars from
the Cash Reserve Fund to the State Self-Insured Liability Fund on or before
June 30, 2025, on such dates and in such amounts as directed by the budget
administrator of the budget division of the Department of Administrative
Services.
(15) It is the intent of the Legislature to transfer two hundred million
dollars from the Cash Reserve Fund to the Transformational Project Fund in
increments necessary to fund the distributions authorized in section 81-12,193,
beginning in fiscal year 2027-28 and continuing each fiscal year until such
distribution requirements are met.
(16) The State Treasurer shall transfer two one hundred ninety-nine forty-
seven million dollars from the Cash Reserve Fund to the General Fund on or
after July 1, 2026, but 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.
(17) The State Treasurer shall transfer five million dollars from the Cash
Reserve Fund to the General Fund on or after July 1, 2026, but 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.
(18) The State Treasurer shall transfer one hundred fifty thousand dollars
from the Cash Reserve Fund to the State Self-Insured Liability Fund 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.
(19) The State Treasurer shall transfer five hundred thousand dollars from
the Cash Reserve Fund to the Electrical Division Fund as soon as
administratively possible after the operative date of this section.
(20) The State Treasurer shall transfer five hundred thousand dollars from
the Electrical Division Fund to the Cash Reserve Fund on or after January 1,
2027, but 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. 217. Section 85-1412, Revised Statutes Supplement, 2025, is amended
to read:
85-1412 The commission shall have the following additional powers and
duties:
(1) Conduct surveys and studies as may be necessary to undertake the
coordination function of the commission pursuant to section 85-1403 and request
information from governing boards and appropriate administrators of public
institutions and other governmental agencies for research projects. All public
institutions and governmental agencies receiving state funds shall comply with
reasonable requests for information under this subdivision. Public institutions
may comply with such requests pursuant to section 85-1417;
(2) Recommend to the Legislature and the Governor legislation it deems
necessary or appropriate to improve postsecondary education in Nebraska and any
other legislation it deems appropriate to change the role and mission
provisions in sections 85-917 to 85-966.01. The recommendations submitted to
the Legislature shall be submitted electronically;
(3) Establish any advisory committees as may be necessary to undertake the
coordination function of the commission pursuant to section 85-1403 or to
solicit input from affected parties such as students, faculty, governing
boards, administrators of the public institutions, administrators of the
private nonprofit institutions of postsecondary education and proprietary
institutions in the state, and community and business leaders regarding the
coordination function of the commission;
(4) Participate in or designate an employee or employees to participate in
any committee which may be created to prepare a coordinated plan for the
delivery of educational programs and services in Nebraska through the
telecommunications system;
(5) Seek a close liaison with the State Board of Education and the State
Department of Education in recognition of the need for close coordination of
activities between elementary and secondary education and postsecondary
education;
(6) Administer the Integrated Postsecondary Education Data System or other
information system or systems to provide the commission with timely,
comprehensive, and meaningful information pertinent to the exercise of its
duties. The information system shall be designed to provide comparable data on
each public institution. The commission shall also administer the uniform
information system prescribed in sections 85-1421 to 85-1427 known as the
Nebraska Educational Data System. Public institutions shall supply the
appropriate data for the information system or systems required by the
commission;
(7) Administer (a) the Access College Early Scholarship Program Act, (b)
the Community College Aid Act, (c) the Door to College Scholarship Act and the
Door to College Scholarship Fund, (d) the Nebraska Community College Student
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Performance and Occupational Education Grant Fund under the direction of the
Nebraska Community College Student Performance and Occupational Education Grant
Committee, (e) the Nebraska Opportunity Grant Act and the Nebraska Opportunity
Grant Fund, (e) (f) the Postsecondary Institution Act, (f) (g) the community
college gap assistance program and the Community College Gap Assistance Program
Fund, and (g) (h) the Excellence in Teaching Act and the Excellence in Teaching
Cash Fund;
(8) Accept and administer loans, grants, and programs from the federal or
state government and from other sources, public and private, for carrying out
any of its functions, including the administration of privately endowed
scholarship programs. Such loans and grants shall not be expended for any other
purposes than those for which the loans and grants were provided. The
commission shall determine eligibility for such loans, grants, and programs,
and such loans and grants shall not be expended unless approved by the
Governor;
(9) Serve as the primary coordinating entity to determine the most
efficient and effective manner to transition or devolve data collection,
grants, programs, and related responsibilities and functions from the United
States Department of Education to the governing boards and administrators of
public and private institutions of postsecondary education in the state or to
the commission; .
(10) On or before December 1 of each even-numbered year, submit to the
Legislature and the Governor a report of its objectives and activities and any
new private colleges in Nebraska and the implementation of any recommendations
of the commission for the preceding two calendar years. The report submitted to
the Legislature shall be submitted electronically;
(11) Provide staff support for interstate compacts on postsecondary
education; and
(12) Request inclusion of the commission in any existing grant review
process and information system.
Sec. 218. Section 85-1501, Reissue Revised Statutes of Nebraska, is
amended to read:
85-1501 The Legislature hereby declares that for a community college to be
truly responsible to the people it serves, primary control of such colleges
shall be placed in the citizens within the local area so served subject to
coordination by the Coordinating Commission for Postsecondary Education. It is
the intent and purpose of sections 85-1501 to 85-1539 85-1540 to create locally
governed and locally supported community college areas with the major
educational emphasis on occupational education. Each community college area is
intended to be an independent, local, unique, and vital segment of
postsecondary education separate from both the established elementary and
secondary school system and from other institutions of postsecondary education
and is not to be converted into a four-year, baccalaureate-degree-granting
institution.
Sec. 219. Section 85-1503, Reissue Revised Statutes of Nebraska, is
amended to read:
85-1503 For purposes of sections 85-1501 to 85-1539 85-1540, unless the
context otherwise requires:
(1) Community college means an educational institution operating and
offering programs pursuant to such sections;
(2) Community college area means an area established by section 85-1504;
(3) Board means the Community College Board of Governors for each
community college area;
(4) Full-time equivalent student means, in the aggregate, the equivalent
of a registered student who in a twelve-month period is enrolled in (a) thirty
semester credit hours or forty-five quarter credit hours of classroom,
laboratory, clinical, practicum, or independent study course work or
cooperative work experience or (b) nine hundred contact hours of classroom or
laboratory course work for which credit hours are not offered or awarded.
Avocational and recreational community service programs or courses are not
included in determining full-time equivalent students or student enrollment.
The number of credit and contact hours to be counted by any community college
area in which a tribally controlled community college is located shall include
credit and contact hours awarded by such tribally controlled community college
to students for which such institution received no federal reimbursement
pursuant to the federal Tribally Controlled Colleges and Universities
Assistance Act of 1978, 25 U.S.C. 1801 et seq.;
(5) Contact hour means an educational activity consisting of sixty minutes
minus break time and required time to change classes;
(6) Credit hour means the unit used to ascertain the educational value of
course work offered by the institution to students enrolling for such course
work, earned by such students upon successful completion of such course work,
and for which tuition is charged. A credit hour may be offered and earned in
any of several instructional delivery systems, including, but not limited to,
classroom hours, laboratory hours, clinical hours, practicum hours, cooperative
work experience, and independent study. A credit hour shall consist of a
minimum of: (a) Ten quarter or fifteen semester classroom contact hours per
term of enrollment; (b) twenty quarter or thirty semester academic transfer and
academic support laboratory hours per term of enrollment; (c) thirty quarter or
forty-five semester vocational laboratory hours per term of enrollment; (d)
thirty quarter or forty-five semester clinical or practicum contact hours per
term of enrollment; or (e) forty quarter or sixty semester cooperative work
experience contact hours per term of enrollment. An institution may include in
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a credit hour more classroom, laboratory, clinical, practicum, or cooperative
work experience hours than the minimum required in this subdivision. The
institution shall publish in its catalog, or otherwise make known to the
student in writing prior to the student enrolling or paying tuition for any
courses, the number of credit or contact hours offered in each such course.
Such published credit or contact hour offerings shall be used to determine
whether a student is a full-time equivalent student pursuant to subdivision (4)
of this section;
(7) Classroom hour means a minimum of fifty minutes of formalized
instruction on campus or off campus in which a qualified instructor applying
any combination of instructional methods such as lecture, directed discussion,
demonstration, or the presentation of audiovisual materials is responsible for
providing an educational experience to students;
(8) Laboratory hour means a minimum of fifty minutes of educational
activity on campus or off campus in which students conduct experiments, perfect
skills, or practice procedures under the direction of a qualified instructor;
(9) Clinical hour means a minimum of fifty minutes of educational activity
on campus or off campus during which the student is assigned practical
experience under constant supervision at a health-related agency, receives
individual instruction in the performance of a particular function, and is
observed and critiqued in the repeat performance of such function. Adjunct
professional personnel, who may or may not be paid by the college, may be used
for the directed supervision of students and for the delivery of part of the
didactic phase of the experience;
(10) Practicum hour means a minimum of fifty minutes of educational
activity on campus or off campus during which the student is assigned practical
experiences, receives individual instruction in the performance of a particular
function, and is observed and critiqued by an instructor in the repeat
performance of such function. Adjunct professional personnel, who may or may
not be paid by the college, may be used for the directed supervision of the
students;
(11) Cooperative work experience means an internship or on-the-job
training, designed to provide specialized skills and educational experiences,
which is coordinated, supervised, observed, and evaluated by qualified college
staff or faculty and may be completed on campus or off campus, depending on the
nature of the arrangement;
(12) Independent study means an arrangement between an instructor and a
student in which the instructor is responsible for assigning work activity or
skill objectives to the student, personally providing needed instruction,
assessing the student's progress, and assigning a final grade. Credit hours
shall be assigned according to the practice of assigning credits in similar
courses;
(13) Full-time equivalent student enrollment total means the total of
full-time equivalent students enrolled in a community college in any fiscal
year;
(14) General academic transfer course means a course offering in a one-
year or two-year degree-credit program, at the associate degree level or below,
intended by the offering institution for transfer into a baccalaureate program.
The completion of the specified courses in a general academic transfer program
may include the award of a formal degree;
(15) Applied technology or occupational course means a course offering in
an instructional program, at the associate degree level or below, intended to
prepare individuals for immediate entry into a specific occupation or career.
The primary intent of the institutions offering an applied technology or
occupational program shall be that such program is for immediate job entry. The
completion of the specified courses in an applied technology or occupational
program may include the award of a formal degree, diploma, or certificate;
(16) Academic support course means a general education academic course
offering which may be necessary to support an applied technology or
occupational program;
(17) Class 1 course means an applied technology or occupational course
offering which requires the use of equipment, facilities, or instructional
methods easily adaptable for use in a general academic transfer program
classroom or laboratory;
(18) Class 2 course means an applied technology or occupational course
offering which requires the use of specialized equipment, facilities, or
instructional methods not easily adaptable for use in a general academic
transfer program classroom or laboratory;
(19) Reimbursable educational unit means a full-time equivalent student
multiplied by (a) for a general academic transfer course or an academic support
course, a factor of one, (b) for a Class 1 course, a factor of one and fifty-
hundredths, (c) for a Class 2 course, a factor of two, (d) for a tribally
controlled community college general academic transfer course or academic
support course, a factor of two, (e) for a tribally controlled community
college Class 1 course, a factor of three, and (f) for a tribally controlled
community college Class 2 course, a factor of four;
(20) Reimbursable educational unit total means the total of all
reimbursable educational units accumulated in a community college area in any
fiscal year;
(21) Special instructional term means any term which is less than fifteen
weeks for community colleges using semesters or ten weeks for community
colleges using quarters;
(22) Statewide reimbursable full-time equivalent total means the total of
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all reimbursable full-time equivalents accumulated statewide for the community
college in any fiscal year;
(23) Tribally controlled community college means an educational
institution operating and offering programs pursuant to the federal Tribally
Controlled Colleges and Universities Assistance Act of 1978, 25 U.S.C. 1801 et
seq.; and
(24) Tribally controlled community college state aid amount means the
quotient of the amount of state aid to be distributed pursuant to subdivisions
(1) and (3) of section 85-2234 for such fiscal year to a community college area
in which a tribally controlled community college is located divided by the
reimbursable educational unit total for such community college area for the
fiscal year immediately preceding the fiscal year for which aid is being
calculated, with such quotient then multiplied by the reimbursable educational
units derived from credit and contact hours awarded by a tribally controlled
community college to students for which such institution received no federal
reimbursement pursuant to the federal Tribally Controlled Colleges and
Universities Assistance Act of 1978, 25 U.S.C. 1801 et seq., for the fiscal
year immediately preceding the fiscal year for which aid is being calculated.
Sec. 220. Section 85-1511, Reissue Revised Statutes of Nebraska, is
amended to read:
85-1511 In addition to any other powers and duties imposed upon the
community college system or its areas, campuses, or boards by the Community
College Aid Act, sections 85-917 to 85-966 and 85-1501 to 85-1539 85-1540, and
any other provision of law, each board shall:
(1) Have general supervision, control, and operation of each community
college within its jurisdiction;
(2) Subject to coordination by the Coordinating Commission for
Postsecondary Education as prescribed in the Coordinating Commission for
Postsecondary Education Act, develop and offer programs of applied technology
education, academic transfer programs, academic support courses, and such other
programs and courses as the needs of the community college area served may
require. The board shall avoid unnecessary duplication of existing programs and
courses in meeting the needs of the students and the community college area;
(3) Employ, for a period to be fixed by the board, executive officers,
members of the faculty, and such other administrative officers and employees as
may be necessary or appropriate and fix their salaries and duties;
(4) Subject to coordination by the Coordinating Commission for
Postsecondary Education as prescribed in the Coordinating Commission for
Postsecondary Education Act, construct, lease, purchase, purchase on contract,
operate, equip, and maintain facilities;
(5) Contract for services connected with the operation of the community
college area as needs and interest demand;
(6)(a) Cause a comprehensive audit of the books, accounts, records, and
affairs to be made annually covering the most recently completed fiscal year.
The audit of each area shall include all sources of revenue used to finance
operating expenditures and capital improvements and the county-certified
property valuation for the community college for the fiscal year for which such
audit is being performed. Such audit of the books, accounts, records, and
affairs shall be completed and filed with the Auditor of Public Accounts, the
commission, and the Department of Administrative Services on or before November
15 of each year; and
(b) Cause a comprehensive audit of the full-time equivalent student
enrollment totals and reimbursable educational unit totals to be made annually
covering the most recently completed fiscal year. The audit of each area shall
include a report of full-time equivalent student enrollment totals and
reimbursable educational unit totals verified by such audits for the three most
recently completed fiscal years which shall be used for calculation of aid to
the community college areas for fiscal year 2013-14 and each fiscal year
thereafter pursuant to subdivisions (3)(b) and (c) of section 85-2234. The
audit of the full-time equivalent student enrollment totals and reimbursable
educational unit totals shall be completed and filed with the Auditor of Public
Accounts, the commission, and the Department of Administrative Services on or
before August 15 of each year;
(7) Establish fees and charges for the facilities authorized by sections
85-1501 to 85-1539 85-1540. Such fees and charges shall be identified as
facility fees at the time they are assessed. The revenue from such fees and
charges, other than revenue pledged to retire bonds issued pursuant to sections
85-1515 and 85-1520 to 85-1527 and deposited in a separate bond sinking fund,
shall be deposited in the capital improvement and bond sinking fund provided
for in section 85-1515. Each board may enter into agreements with owners of
facilities to be used for housing regarding the management, operation, and
government of such facilities and may employ necessary employees to govern,
manage, and operate such facilities;
(8) Receive such gifts, grants, conveyances, and bequests of real and
personal property from public or private sources as may be made from time to
time, in trust or otherwise, whenever the terms and conditions thereof will aid
in carrying out the community college programs as specified by law. Each board
may sell, lease, exchange, invest, or expend such gifts, grants, conveyances,
and bequests or the proceeds, rents, profits, and income therefrom according to
the terms and conditions thereof and adopt and promulgate rules and regulations
governing the receipt and expenditure of such proceeds, rents, profits, and
income, except that acceptance of such gifts, grants, or conveyances shall not
be conditioned on matching state or local funds;
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(9) Prescribe the courses of study for any community college under its
control and publish such catalogs and bulletins as may be necessary;
(10) Grant to every student upon graduation or completion of a course of
study a suitable diploma, associate degree, or certificate;
(11) Adopt and promulgate such rules and regulations and perform all other
acts as the board may deem necessary or appropriate to the administration of
the community college area. Such rules and regulations shall include, but not
be limited to, rules and regulations relating to facilities, housing,
scholarships, discipline, and pedestrian and vehicular traffic on property
owned, operated, or maintained by the community college area;
(12) Employ, for a period to be fixed by the board, an executive officer
for the community college area and, by written order filed in its office,
delegate to such executive officer any of the powers and duties vested in or
imposed upon it by sections 85-1501 to 85-1539 85-1540. Such delegated powers
and duties may be exercised in the name of the board;
(13) Acquire real property by eminent domain pursuant to sections 76-701
to 76-724;
(14) Acquire real and personal property and sell, convey, or lease such
property whenever the community college area will be benefited thereby. The
sale, conveyance, or lease of any real estate owned by a community college area
shall be effective only when authorized by an affirmative vote of at least two-
thirds of all the members of the board;
(15) Enter into agreements for services, facilities, or equipment and for
the presentation of courses for students when such agreements are deemed to be
in the best interests of the education of the students involved;
(16) Transfer tribally controlled community college state aid amounts to a
tribally controlled community college located within its community college
area;
(17) Invest, after proper consideration of the requirements for the
availability of money, funds of the community college in securities the nature
of which individuals of prudence, discretion, and intelligence acquire or
retain in dealing with the property of another;
(18) Establish tuition rates for courses of instruction offered by each
community college within its community college area. Separate tuition rates
shall be established for students who are nonresidents of the State of
Nebraska. Each board may also establish fees to support the operating
expenditures of the community college area if such fees are accounted for
separately from the fees and charges established for facilities pursuant to
subdivision (7) of this section and are identified as operating fees at the
time they are assessed;
(19) Establish a fiscal year for the community college area which conforms
to the fiscal year of the state;
(20) Enter into a memorandum of understanding with the State Board of
Education to adopt a policy to share student data. At a minimum, the policy
shall ensure that the exchange of information is conducted in conformance with
the requirements of the federal Family Educational Rights and Privacy Act of
1974, as amended, 20 U.S.C. 1232g, and all federal regulations and applicable
guidelines adopted in accordance with such act, as such act, regulations, and
guidelines existed on January 1, 2010; and
(21) Exercise any other powers, duties, and responsibilities necessary to
carry out sections 85-1501 to 85-1539 85-1540.
Sec. 221. Section 85-1515, Reissue Revised Statutes of Nebraska, is
amended to read:
85-1515 Each board may issue and sell revenue bonds and general obligation
bonds for the purchase, construction, reconstruction, equipping, demolition, or
alteration of capital assets, including accessibility barrier elimination
project costs and abatement of environmental hazards as such terms are defined
in section 79-10,110, and the acquisition of sites, rights-of-way, easements,
improvements, or appurtenances and other facilities connected with the
operation of the community colleges. Each board may establish in its budget a
capital improvement and bond sinking fund. Such fund shall be used (1) first
for the retirement of bonds assumed by the board in accordance with the
provisions of such bonds, (2) then for (a) renewal work and deferred
maintenance as defined in section 81-173, (b) handicapped access and life
safety improvements made to existing structures or grounds including
accessibility barrier elimination project costs and abatement of environmental
hazards as such terms are defined in section 79-10,110, and (c) projects
designed to prevent or correct a waste of energy, including measures taken to
utilize alternate energy sources, all in accordance with the capital facilities
plan of the community college area, (3) then for the retirement of bonds issued
pursuant to this section, and (4) then for the purchasing, purchasing on
contract, constructing, and improving of facilities necessary to carry out
sections 85-1501 to 85-1539 85-1540. Revenue bonds issued shall be subject to
sections 85-1520 to 85-1527. No general obligation bonds shall be issued
without the approval by a majority vote of the qualified electors of the
community college area voting in an election called for such purpose pursuant
to section 85-1518. No bonds issued under sections 85-1501 to 85-1539 85-1540
shall be an obligation of the State of Nebraska, and no state tax shall be
levied to raise funds for the payment thereof or interest thereon.
Sec. 222. Section 85-1516, Reissue Revised Statutes of Nebraska, is
amended to read:
85-1516 Each board may issue warrants in an amount necessary to finance
the operating expenses of the community college area until the proceeds of the
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tax levy as provided in section 85-1517 are received. The amount of such
warrants plus interest shall not exceed the amount of the money to be received
from the property tax levy. Whenever such warrants are issued, they shall be
the general obligation of the community college area and the full faith and
credit of the community college area shall be pledged to retire such warrants.
In addition the board shall set aside from the proceeds of the property tax
levied pursuant to sections 85-1501 to 85-1539 85-1540 an amount sufficient to
pay the warrants and the interest on such warrants. Such warrants shall be
subject to registration as provided in sections 77-2201 to 77-2215.
Sec. 223. Section 85-1521, Reissue Revised Statutes of Nebraska, is
amended to read:
85-1521 Each board may, by resolution or agreement, pledge all or any part
of the revenue and fees derived from the operation of the dormitories,
residence halls, single-dwelling units, multiple-dwelling units, buildings, and
other facilities for housing, boarding, medical care, and other activities of
students, faculty, or employees of the institution under its control erected or
acquired or previously erected or acquired by any such board and contract as to
the care, insurance, management, and operation of such buildings and facilities
and the charges to be made and the rights of the holders of the revenue bonds.
When any board contracts that the operation of any building or facility or part
thereof shall be performed other than by the board itself, such board shall at
all times maintain supervision of and control over the fees and charges imposed
for the use of such building, facility, or part. In issuing revenue bonds and
pledging revenue therefor, the board may pledge all or any part of the revenue
and fees from buildings and facilities other than the building or facility to
be constructed. Bonds issued under sections 85-1520 to 85-1527 shall not be an
obligation of the State of Nebraska, and no tax, except for the tax authorized
under subdivision (1)(b) of section 85-1517 for fiscal years prior to fiscal
year 2013-14 and subdivision (2)(b) of section 85-1517 for fiscal year 2013-14
and each fiscal year thereafter, shall ever be levied to raise funds for the
payment thereof or interest thereon. The bonds shall constitute limited
obligations of the board issuing the same and shall be paid out of revenue from
the tax levy authorized pursuant to subdivision (1)(b) of section 85-1517 for
fiscal years prior to fiscal year 2013-14 and subdivision (2)(b) of section
85-1517 for fiscal year 2013-14 and each fiscal year thereafter and out of
money derived from the revenue and earnings pledged as provided in sections
85-1501 to 85-1539 85-1540.
Sec. 224. Section 85-1535, Reissue Revised Statutes of Nebraska, is
amended to read:
85-1535 (1) A board of a community college area with a population of less
than one hundred thousand according to the last federal decennial census and a
campus located on a former military base may enter into contracts with any
person, firm, or corporation providing for the implementation of any project
for the constructing and improving of facilities to house applied technology
educational programs necessary to carry out sections 85-1501 to 85-1539 85-1540
and providing for the long-term payment of the cost of such project.
(2) In no case shall any such contract run for a period longer than twenty
years or shall the aggregate of existing contracts exceed four million five
hundred thousand dollars for each area exclusive of administrative costs,
credit enhancement costs, financing costs, capitalized interest, and reserves
dedicated to secure payment of contracts.
(3) No contract shall be entered into pursuant to this section without
prior approval by a resolution of the board and the approval of the
Coordinating Commission for Postsecondary Education.
(4) The long-term payment of the cost of such project shall be paid from
revenue to be raised pursuant to (a) subdivision (1)(b) of section 85-1517 for
fiscal years prior to fiscal year 2013-14 and (b) subdivision (2)(b) of section
85-1517 for fiscal year 2013-14 and each fiscal year thereafter. Any board
entering into such contract for the construction and improvement of facilities
from revenue to be raised pursuant to such subdivisions shall make annual
appropriations for amounts sufficient to pay annual obligations under such
contract for the duration of such contract.
(5) The board may also convey or lease and lease back all or any part of
the project and the land on which such project is situated to such person,
firm, or corporation as the board may contract with pursuant to this section to
facilitate the long-term payment of the cost of such project. Any such
conveyance or lease shall provide that when the cost of such project has been
paid, together with interest and other costs thereon, such project and the land
on which such project is located shall become the property of the community
college area.
Sec. 225. Section 85-1539, Reissue Revised Statutes of Nebraska, is
amended to read:
85-1539 (1) There is hereby created the Nebraska Community College Student
Performance and Occupational Education Grant Committee. The committee shall
consist of (a) a representative of the Coordinating Commission for
Postsecondary Education who shall serve as chairperson of the committee, (b) a
representative of the Department of Economic Development, (c) a representative
of the Department of Labor, (d) a representative of the State Department of
Education, (e) a representative affiliated with one of the two community
college areas with the two smallest full-time equivalent student enrollment
totals for the most recent fiscal year, (f) a representative affiliated with
one of the two community college areas with the two largest full-time
equivalent student enrollment totals for the most recent fiscal year, and (g) a
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representative affiliated with one of the two community college areas not
included in the categories provided in subdivisions (1)(e) and (f) of this
section. Each member shall be appointed by the agency or community college
areas being represented. The representatives appointed pursuant to subdivisions
(1)(e) through (g) of this section shall serve terms of two years and shall be
succeeded by a representative affiliated with the community college areas not
represented for the preceding term.
(2) The committee shall develop guidelines for and annually determine the
allocation of aid or grants to the community colleges for (a) applied
technology and occupational faculty training, instructional equipment upgrades,
employee assessment, preemployment training, employment training, and
dislocated worker programs benefiting the State of Nebraska or (b) programs or
activities to enhance (i) student performance in the areas of degree,
certificate, or diploma completion, retention, or foundations education as
defined in section 85-932.01 or (ii) the collection, reporting, analysis, and
utilization of student data. The total amount allocated for a fiscal year shall
not exceed the amounts appropriated from the Nebraska Community College Student
Performance and Occupational Education Grant Fund and such other funds as may
be appropriated by the Legislature for purposes of this section for such fiscal
year. The commission shall certify the allocation determined by the committee
on or before September 10 of the fiscal year for which such allocation is being
certified and shall report such allocation to the Department of Administrative
Services. The commission shall distribute the allocated funds to the selected
community college board or boards in a single payment between the fifth and
twentieth day of October of each year.
(3) Applications for aid or grants pursuant to this section may be
submitted by a community college area independently or in collaboration with
other community college areas.
Sec. 226. Section 85-1654, Revised Statutes Supplement, 2025, is amended
to read:
85-1654 The Tuition Recovery Cash Fund is hereby established. The fund
shall be a cash fund used to receive assessments imposed under section 85-1656
and to pay claims authorized under section 85-1657. Transfers may be made from
the fund to the General Fund or the Education Future Fund at the direction of
the Legislature. Any money in the Tuition Recovery Cash Fund available for
investment shall be invested by the state investment officer pursuant to the
Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act. Any
interest earned by the fund shall accrue to the fund.
Sec. 227. Section 85-1920, Reissue Revised Statutes of Nebraska, is
amended to read:
85-1920 The Nebraska Opportunity Grant Fund is created. Money in the fund
shall include amounts transferred pursuant to section 79-3501 from the State
Lottery Operation Trust Fund and amounts transferred from the Davis Scholarship
Trust or, until June 30, 2024, the Nebraska Education Improvement Fund. All
amounts accruing to the Nebraska Opportunity Grant Fund shall be used to carry
out the Nebraska Opportunity Grant Act. Any money in the fund available for
investment shall be invested by the state investment officer pursuant to the
Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.
Sec. 228. Section 85-3112, Reissue Revised Statutes of Nebraska, is
amended to read:
85-3112 (1) The Excellence in Teaching Cash Fund is created. The fund
shall consist of transfers by the Legislature, transfers pursuant to section
79-3501, and loan repayments, penalties, and interest payments received in the
course of administering the Attracting Excellence to Teaching Program and the
Enhancing Excellence in Teaching Program.
(2)(a) For all fiscal years beginning on and after July 1, 2024, the
commission shall allocate on an annual basis up to two hundred fifty thousand
dollars of the funds transferred pursuant to section 79-3501 for grants to
teachers pursuant to the Career-Readiness and Dual-Credit Education Grant
Program.
(b) For all fiscal years beginning on and after July 1, 2024, the
commission shall allocate on an annual basis up to five hundred thousand
dollars of the funds transferred pursuant to section 79-3501 exclusively for
loans to any eligible student who is enrolling in a student-teaching semester
during the award year pursuant to the Attracting Excellence to Teaching
Program. The funds shall be distributed to all eligible institutions according
to the distribution formula as determined by rule and regulation. The eligible
institutions shall act as agents of the commission in the distribution of the
funds to any eligible student for a student-teaching semester.
(c) Of the funds remaining in the Excellence in Teaching Cash Fund after
the distributions pursuant to subdivisions (a) and (b) of this subsection, for
all fiscal years, the commission shall allocate on an annual basis up to four
hundred thousand dollars in the aggregate of the funds to be distributed for
the Attracting Excellence to Teaching Program to all eligible institutions
according to the distribution formula as determined by rule and regulation. The
eligible institutions shall act as agents of the commission in the distribution
of the funds for the Attracting Excellence to Teaching Program to eligible
students. The commission shall allocate on an annual basis up to eight hundred
thousand dollars of the remaining available funds to be distributed to eligible
students for the Enhancing Excellence in Teaching Program. Funding amounts
granted in excess of one million two hundred thousand dollars shall be evenly
divided for distribution between the two programs.
(3) Transfers may be made from the Excellence in Teaching Cash Fund to the
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Education Future Fund at the direction of the Legislature. Any money in the
Excellence in Teaching Cash Fund available for investment shall be invested by
the state investment officer pursuant to the Nebraska Capital Expansion Act and
the Nebraska State Funds Investment Act.
Sec. 229. Laws 2025, LB264, section 6, is amended to read:
Sec. 6. The State Treasurer shall transfer $24,500,000 $25,500,000 from
the Military Installation Development and Support Fund to the Site and Building
Development Fund on or after July 1, 2025, but 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.
Sec. 230. Laws 2025, LB264, section 8, is amended to read:
Sec. 8. The State Treasurer shall transfer $4,500,000 from the Site and
Building Development Fund to the General Fund on or after July 1, 2026 2025,
but before June 30, 2027 2026, on such dates and in such amounts as directed by
the budget administrator of the budget division of the Department of
Administrative Services.
Sec. 231. Laws 2025, LB264, section 12, is amended to read:
Sec. 12. The State Treasurer shall transfer $15,017,316 $15,000,000 from
the Economic Recovery Contingency Fund to the General Fund on or after July 1,
2025, but 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.
Sec. 232. Laws 2025, LB264, section 64, is amended to read:
Sec. 64. The State Treasurer shall transfer $500,000 $1,000,000 from the
Carrier Enforcement Cash Fund to the General Fund on or after July 1, 2025, but
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.
Sec. 233. Laws 2025, LB264, section 69, is amended to read:
Sec. 69. The State Treasurer shall transfer $5,000,000 $3,250,000 from the
Governor's Emergency Cash Fund to the General Fund on or after July 1, 2026
2025, but before June 30, 2027 2026, on such dates and in such amounts as
directed by the budget administrator of the budget division of the Department
of Administrative Services.
Sec. 234. Laws 2025, LB264, section 70, is amended to read:
Sec. 70. The State Treasurer shall transfer $100,000 $200,000 from the
Engineering Plan Review Cash Fund to the General Fund on or after July 1, 2025,
but 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.
Sec. 235. Laws 2025, LB264, section 81, is amended to read:
Sec. 81. The State Treasurer shall transfer $-0- $800,000 from the State
Department of Education Cash Fund to the Education Future Fund on or after July
1, 2025, but 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.
Sec. 236. Sections 122, 123, 124, 125, 134, 135, 136, 157, 159, 184, 194,
206, 217, 218, 219, 220, 221, 222, 223, 224, 225, 239, and 242 of this act
become operative on July 1, 2026. Sections 142, 143, 144, 185, 186, 187, 188,
189, 240, and 243 of this act become operative on December 31, 2026. The other
sections of this act become operative on their effective date.
Sec. 237. 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. 238. Original sections 1-111, 13-2041, 29-2262.07, 37-327.01,
47-632, 54-857, 55-131, 66-733, 66-734, 66-735, 68-1604, 71-3004, 71-3006,
71-3525, 71-3526, 79-303, 79-1035.01, 79-2607, 80-401, 81-2,174, 81-2,237,
81-1213.03, 81-1213.04, 81-1230, 81-12,134, 81-12,146, 81-12,147, 81-12,218,
81-1429.03, 81-1463, 81-1505.05, 81-15,303, 81-1835, 81-2105, 81-2504,
82-108.03, 82-316, 82-331, 83-915.01, 84-321, 84-512, 85-1920, and 85-3112,
Reissue Revised Statutes of Nebraska, sections 9-812, 19-5707, 44-116,
48-101.01, 48-145, 53-117.06, 58-703, 71-2490, 71-5318, 71-7104, 74-1317, and
77-4212, Revised Statutes Cumulative Supplement, 2024, sections 9-1107, 37-811,
37-1804, 48-1,116, 55-901, 60-6,211.05, 61-222, 61-305, 71-7608, 71-7611,
72-1001, 77-27,144, 77-4025, 77-4602, 77-5601, 77-7305, 81-132, 81-1239,
81-15,120, 81-15,174, 81-15,180, 84-612, and 85-1654, Revised Statutes
Supplement, 2025, and Laws 2025, LB264, sections 6, 8, 12, 64, 69, 70, and 81,
are repealed.
Sec. 239. Original sections 2-2701, 2-2703.01, 2-2705, 2-2706, 71-17,108,
71-3001, 81-1201.22, 81-1607.01, 85-1501, 85-1503, 85-1511, 85-1515, 85-1516,
85-1521, 85-1535, and 85-1539, Reissue Revised Statutes of Nebraska, sections
38-157, 43-2404.01, and 43-2404.02, Revised Statutes Cumulative Supplement,
2024, and sections 81-12,110 and 85-1412, Revised Statutes Supplement, 2025,
are repealed.
Sec. 240. Original sections 48-3004, 48-3008, 81-1202, 81-1204, 81-1209,
and 81-1210.02, Reissue Revised Statutes of Nebraska, section 48-621, Revised
Statutes Cumulative Supplement, 2024, and section 81-1203, Revised Statutes
Supplement, 2025, are repealed.
Sec. 241. The following sections are outright repealed: Sections 81-2509,
81-2510, 81-2511, 81-2513, 81-2514, 81-2515, 85-2235, and 90-248, Reissue
Revised Statutes of Nebraska, sections 66-2302, 66-2303, 66-2304, 66-2305,
66-2306, and 66-2307, Revised Statutes Cumulative Supplement, 2024, and
sections 48-622.02, 48-3405, 66-2308, 81-1211, 81-1213.02, 81-1213.05, and
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81-1216, Revised Statutes Supplement, 2025.
Sec. 242. The following sections are outright repealed: Sections 2-1502,
2-1503.01, 2-1503.02, 2-1503.03, 2-2705.01, 2-3101, 2-3102, 2-3103, 2-3104,
2-3105, 2-3106, 2-3107, 2-3108, 2-3109, 2-3110, 71-17,112, 71-17,113,
71-17,116, 71-3007, 72-2205.01, 72-2211.01, 81-1220, 81-12,114, 81-1451, and
85-1540, Reissue Revised Statutes of Nebraska.
Sec. 243. The following sections are outright repealed: Sections
81-12,155.01 and 81-12,163.01, Reissue Revised Statutes of Nebraska, and
section 81-1201.21, Revised Statutes Supplement, 2025.
Sec. 244. Since an emergency exists, this act takes effect when passed
and approved according to law.
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