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LEGISLATIVE BILL 1096
Approved by the Governor April 16, 2026
Introduced by Bostar, 29; at the request of the Governor; DeKay, 40.
A BILL FOR AN ACT relating to state security; to amend section 84-712.05,
Reissue Revised Statutes of Nebraska, sections 77-5723 and 77-6827,
Revised Statutes Cumulative Supplement, 2024, sections 77-3,114,
77-27,187.02, and 86-125, Revised Statutes Supplement, 2025, and section
4, Legislative Bill 904, One Hundred Ninth Legislature, Second Session,
2026; to adopt the Preventing Lethal Agricultural and National Threats
Act; to create restrictions relating to contracts with foreign principals
as provided; to define and redefine terms; to change provisions relating
to the use of tax incentives as provided; to authorize the withholding of
records relating to critical infrastructure as provided; to provide a fine
and civil penalty for certain communications providers as prescribed; to
harmonize provisions; to provide severability; and to repeal the original
sections.
Be it enacted by the people of the State of Nebraska,
Section 1. Sections 1 to 5 of this act shall be known and may be cited as
the Preventing Lethal Agricultural and National Threats Act.
Sec. 2. For purposes of the Preventing Lethal Agricultural and National
Threats Act:
(1) Department means the Department of Agriculture; and
(2) High-risk agricultural pathogen or pest means:
(a) Any disease or pest included in the list of diseases or pests of
concern, as such list existed on January 1, 2026, established by the Animal and
Plant Health Inspection Service of the United States Department of Agriculture
pursuant to 7 U.S.C. 8914; and
(b) Any agent, toxin, or organism designated under section 5 of this act
as a high-risk agricultural pathogen or pest.
Sec. 3. (1) Except as otherwise provided in this section, no person
shall:
(a) Knowingly import a high-risk agricultural pathogen or pest into this
state; or
(b) Import a high-risk agricultural pathogen or pest into this state with
a conscious disregard of a substantial or unjustifiable risk that the high-risk
agricultural pathogen or pest could cause significant harm to crops, livestock,
or agricultural ecosystems.
(2) A person may import a high-risk agricultural pathogen or pest into
this state if such person possesses a permit or authorization for such
importation from the department or the Animal and Plant Health Inspection
Service of the United States Department of Agriculture.
Sec. 4. (1) Except as otherwise provided in this section, a violation of
section 3 of this act is a Class III felony.
(2) A violation of section 3 of this act is a Class IIA felony if the
violation:
(a) Involves concealment of the origin of a high-risk agricultural
pathogen or pest;
(b) Is committed by a person acting on behalf of, or funded by, a foreign
government; or
(c) Results in actual economic damage exceeding one million dollars.
Sec. 5. (1) The department may adopt and promulgate rules and regulations
that designate any agent, toxin, or organism as a high-risk agricultural
pathogen or pest if such agent, toxin, or organism is capable of causing
significant harm to crops, livestock, or agricultural ecosystems.
(2) The department may adopt and promulgate rules and regulations to carry
out the Preventing Lethal Agricultural and National Threats Act.
Sec. 6. (1) For purposes of this section:
(a) Company means a for-profit sole proprietorship, organization,
association, corporation, partnership, joint venture, limited partnership,
limited liability partnership, or limited liability company, including a wholly
owned subsidiary, majority owned subsidiary, parent company, or affiliate of
those entities or business associations that exists to make a profit;
(b) Critical infrastructure means the 911 system, a communication
infrastructure system, a cybersecurity system, a high voltage electric grid, a
hazardous waste treatment system, or a water treatment facility;
(c) Cybersecurity means the measures taken to protect a computer, computer
network, computer system, or other technology infrastructure against
unauthorized use or access;
(d) Foreign adversary means those countries listed in 15 C.F.R. 791.4, as
such regulation existed on January 1, 2026;
(e) Foreign principal means:
(i) The government or any official of the government of a foreign
adversary;
(ii) A political party of a foreign adversary or a member of such
political party or any subdivision of such political party;
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(iii)(A) A partnership, an association, a corporation, an organization, or
any other combination of persons organized under the laws of or having its
principal place of business in a foreign adversary;
(B) A subsidiary of an entity described in subdivision (1)(e)(iii)(A) of
this section; or
(C) An entity owned or controlled wholly or in part by any person, entity,
or collection of persons or entities described in subdivision (1)(e)(iii)(A) or
(B) of this section;
(iv) Any person who is domiciled in a foreign adversary and is not a
citizen or lawful permanent resident of the United States; and
(v) Any person, entity, or collection of persons or entities described in
subdivisions (1)(e)(i) through (iv) of this section having a controlling
interest in a partnership, association, corporation, organization, trust, or
any other legal entity or subsidiary formed for the purpose of owning real
property; and
(f) Governmental entity means any agency, department, board, commission,
or political subdivision of the state that owns, operates, manages, or provides
oversight for critical infrastructure.
(2)(a) A company or other entity constructing, repairing, operating, or
otherwise having significant access to critical infrastructure shall not
knowingly enter into a contract or other agreement relating to critical
infrastructure in this state with a foreign principal if the contract or other
agreement would allow the foreign principal to directly or remotely access or
control critical infrastructure in this state.
(b) A governmental entity shall not knowingly enter into a contract or
other agreement relating to critical infrastructure in this state with a
company that is a foreign principal if the contract or other agreement would
allow the foreign principal to directly or remotely access or control critical
infrastructure in this state.
(c) Notwithstanding subdivisions (2)(a) and (b) of this section, a company
or other entity may enter into a contract or agreement relating to critical
infrastructure with a foreign principal if all of the following apply:
(i) There is no other reasonable option for addressing the need relevant
to state critical infrastructure; and
(ii) Not entering into such contract or agreement would pose a greater
threat to the state than the threat associated with entering into the contract.
Sec. 7. Section 4, Legislative Bill 904, One Hundred Ninth Legislature,
Second Session, 2026, is amended to read:
Sec. 4. (1) Every person employed, retained, or authorized as a consultant
for a Chinese military company shall, before commencing any influencing
activity in Nebraska for such Chinese military company:
(a) File with the commission, on a form prescribed by the commission,
information that shall include at a minimum, the following:
(i) The name, permanent residence address, and office address of the
consultant;
(ii) The name and address of the Chinese military company represented by
such consultant;
(iii) A description of the business activity of the consultant;
(iv) An identification of the matters on which the consultant expects to
conduct influencing activity on behalf of such Chinese military company;
(v) An affirmative acknowledgment by the consultant that such consultant
is influencing on behalf of, and thereby acting as an agent of, a foreign
adversary of the United States; and
(vi) The name and address of any official in the legislative or executive
branch, and of any members of any such official's staff or immediate family,
who are employed by the consultant or any person acting on behalf of such
consultant if such information is known or reasonably should have been known to
the consultant; and
(b) Disclose that such Chinese military company is a foreign adversary of
the United States.
(2) Any person who violates this section shall be subject to a civil
penalty of one hundred thousand dollars for each violation. For any subsequent
violation, the civil penalty shall be increased by one hundred thousand dollars
more than the previously assessed penalty, not to exceed one million dollars
per violation. All penalties collected under this section shall be remitted to
the State Treasurer for distribution in accordance with Article VII, section 5,
of the Constitution of Nebraska.
(3) For purposes of this section:
(a) Chinese military company has the same meaning as in section 1260H of
Public Law 116-283, as such section existed on April 1, 2025, and includes any
subsidiary of a Chinese military company or any company owned or controlled, in
whole or in part, by a Chinese military company; and
(b) Consultant means any person who engages in informing or advising any
other person regarding the policies of the State of Nebraska or the political
or public interest, policies, or relations of a foreign country or of a foreign
political party; and
(c) (b) Influencing activity includes, but is not limited to, influencing
by means of telephone, electronic mail, United States mail or other mail
delivery service, or in-person meetings.
Sec. 8. Section 77-3,114, Revised Statutes Supplement, 2025, is amended to
read:
77-3,114 (1) For purposes of this section:
(a) Company means any corporation, partnership, association, organization,
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or other combination of persons;
(b) Foreign adversary means those countries listed in 15 C.F.R. 791.4, as
such regulation existed on April 1, 2025;
(c) Foreign adversarial company means a company that:
(i) Is organized under the laws of a foreign adversary;
(ii) Has its principal place of business within a foreign adversary;
(iii) Is owned in whole or in part, operated, or controlled , directly or
indirectly, by the government of a foreign adversary; or
(iv) Is a direct or indirect subsidiary or parent of any company otherwise
described in subdivisions (1)(c)(i), (ii), or (iii) subdivision (1)(c) of this
section; and
(d) Government of a foreign adversary means any person or group of persons
exercising sovereign de facto or de jure political jurisdiction over any
foreign adversary, or over any part of such country, and includes any
subdivision of any such group and any group or agency to which such sovereign
de facto or de jure authority or functions are directly or indirectly
delegated. Such term shall include any faction or body of insurgents within a
country assuming to exercise governmental authority whether such faction or
body of insurgents has or has not been recognized by the United States; .
(e) Group of companies means each person that is or would otherwise be a
member of the same unitary group if incorporated;
(f) Indirect subsidiary of a company means a company owned by another
company through one or more intermediary companies rather than through direct
ownership; and
(g) Any other term in this section shall have the same meaning as used in
the Nebraska Revenue Act of 1967.
(2) A foreign adversarial company shall be ineligible to receive any
benefits under an incentive program of the State of Nebraska, including under:
(a) The Beginning Farmer Tax Credit Act;
(b) The ImagiNE Nebraska Act;
(c) The Nebraska Advantage Microenterprise Tax Credit Act;
(d) The Nebraska Advantage Research and Development Act;
(e) The Nebraska Advantage Rural Development Act;
(f) The Nebraska Job Creation and Mainstreet Revitalization Act;
(g) The New Markets Job Growth Investment Act;
(h) The Urban Redevelopment Act; and
(i) Any other tax or other incentive program created by legislative or
executive action for the purpose of recruitment or retention of businesses in
Nebraska.
(3) Any company that is not a foreign adversarial company shall only use
benefits against income taxes of the members of the same group of companies
that are not foreign adversarial companies. The tax liability attributable to
members of the unitary group that are foreign adversarial companies shall be
determined using the apportionment formula used to determine the amount of tax
due.
Sec. 9. Section 77-27,187.02, Revised Statutes Supplement, 2025, is
amended to read:
77-27,187.02 (1) To earn the incentives set forth in the Nebraska
Advantage Rural Development Act, the taxpayer shall file an application for an
agreement with the Tax Commissioner. There shall be no new applications for
incentives filed under this section after December 31, 2027.
(2) The application shall contain:
(a) A written statement describing the full expected employment or type of
livestock production and the investment amount for a qualified business, as
described in section 77-27,189, in this state;
(b) Sufficient documents, plans, and specifications as required by the Tax
Commissioner to support the plan and to define a project; and
(c) An application fee of (i) one hundred dollars for an investment amount
of less than twenty-five thousand dollars, (ii) two hundred fifty dollars for
an investment amount of at least twenty-five thousand dollars but less than
fifty thousand dollars, and (iii) five hundred dollars for an investment amount
of fifty thousand dollars or more. The fee shall be remitted to the State
Treasurer for credit to the Nebraska Incentives Fund. The application and all
supporting information shall be confidential except for the name of the
taxpayer, the location of the project, and the amounts of increased employment
or investment.
(3)(a) The Tax Commissioner shall approve the application and authorize
the total amount of credits expected to be earned as a result of the project if
he or she is satisfied that the plan in the application defines a project that
(i) meets the requirements established in section 77-27,188 and such
requirements will be reached within the required time period and (ii) for
projects other than livestock modernization or expansion projects, is located
in an eligible county, city, or village.
(b) For applications filed in calendar year 2016 and each year thereafter,
the Tax Commissioner shall not approve further applications from applicants
described in subsection (1) of section 77-27,188 once the expected credits from
approved projects in this category total: For calendar years 2016 through 2022,
one million dollars; for calendar years 2023 through 2025, two million dollars;
and for calendar year 2026 and each calendar year thereafter, one million
dollars. For applications filed in calendar year 2016 and each year thereafter,
the Tax Commissioner shall not approve further applications from applicants
described in subsection (2) of section 77-27,188 once the expected credits from
approved projects in this category total: For calendar year 2016, five hundred
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thousand dollars; for calendar years 2017 and 2018, seven hundred fifty
thousand dollars; for calendar years 2019, 2020, and 2021, one million dollars;
for calendar years 2022 through 2024, ten million dollars; for calendar year
2025, seven million five hundred thousand dollars; and for calendar year 2026
and each calendar year thereafter, one million dollars. Four hundred dollars of
the application fee shall be refunded to the applicant if the application is
not approved because the expected credits from approved projects exceed such
amounts.
(c) Applications for benefits shall be considered separately and in the
order in which they are received for the categories represented by subsections
(1) and (2) of section 77-27,188.
(d) Applications shall be filed by November 1 and shall be complete by
December 1 of each calendar year. Any application that is filed after November
1 or that is not complete on December 1 shall be considered to be filed during
the following calendar year.
(4) After approval, the taxpayer and the Tax Commissioner shall enter into
a written agreement. The taxpayer shall agree to complete the project, and the
Tax Commissioner, on behalf of the State of Nebraska, shall designate the
approved plans of the taxpayer as a project and, in consideration of the
taxpayer's agreement, agree to allow the taxpayer to use the incentives
contained in the Nebraska Advantage Rural Development Act up to the total
amount that were authorized by the Tax Commissioner at the time of approval.
The application, and all supporting documentation, to the extent approved,
shall be considered a part of the agreement. The agreement shall state:
(a) The levels of employment and investment 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 taxpayer will need to supply when claiming an
incentive under the act;
(d) The date the application was filed; and
(e) The maximum amount of credits authorized.
(5) No incentives shall be given to a foreign adversarial company as
defined in section 77-3,114.
Sec. 10. Section 77-5723, Revised Statutes Cumulative Supplement, 2024, is
amended to read:
77-5723 (1) In order to utilize the incentives set forth in the Nebraska
Advantage Act, the taxpayer shall file an application, on a form developed by
the Tax Commissioner, requesting an agreement with the Tax Commissioner.
(2) The application shall contain:
(a) A written statement describing the plan of employment and investment
for a qualified business in this state;
(b) Sufficient documents, plans, and specifications as required by the Tax
Commissioner to support the plan and to define a project;
(c) If more than one location within this state is involved, sufficient
documentation to show that the employment and investment at different locations
are interdependent parts of the plan. A headquarters shall be presumed to be
interdependent with each other location directly controlled by such
headquarters. A showing that the parts of the plan would be considered parts of
a unitary business for corporate income tax purposes shall not be sufficient to
show interdependence for the purposes of this subdivision;
(d) A nonrefundable application fee of one thousand dollars for a tier 1
project, two thousand five hundred dollars for a tier 2, tier 3, or tier 5
project, five thousand dollars for a tier 4 project, and ten thousand dollars
for a tier 6 project. The fee shall be credited to the Nebraska Incentives
Fund; and
(e) A timetable showing the expected sales tax refunds and what year they
are expected to be claimed. The timetable shall include both direct refunds due
to investment and credits taken as sales tax refunds as accurately as possible.
The application and all supporting information shall be confidential
except for the name of the taxpayer, the location of the project, the amounts
of increased employment and investment, and the information required to be
reported by sections 77-5731 and 77-5734.
(3) An application must be complete to establish the date of the
application. An application shall be considered complete once it contains the
items listed in subsection (2) of this section, regardless of the Tax
Commissioner's additional needs pertaining to information or clarification in
order to approve or not approve the application.
(4) Once satisfied that the plan in the application defines a project
consistent with the purposes stated in the Nebraska Advantage Act in one or
more qualified business activities within this state, that the taxpayer and the
plan will qualify for benefits under the act, and that the required levels of
employment and investment for the project will be met within the applicable
time period prescribed in this subsection, the Tax Commissioner shall approve
the application. For a tier 6 project submitted and approved by the Tax
Commissioner prior to December 1, 2020, or for any tier 1 or tier 3 project,
the required levels of employment and investment shall be met prior to the end
of the fourth year after the year in which the application was submitted. For a
tier 6 project submitted and approved by the Tax Commissioner on or after
December 1, 2020, or for any tier 2, tier 4, or tier 5 project, the required
levels of employment and investment shall be met prior to the end of the sixth
year after the year in which the application was submitted. For a tier 5
project that is sequential to a tier 2 large data center project, the required
level of investment shall be met prior to the end of the fourth year after the
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expiration of the tier 2 large data center project entitlement period relating
to sales tax exemptions.
(5) The Tax Commissioner shall make his or her determination to approve or
not approve an application within one hundred eighty days after the date of the
application. If the Tax Commissioner requests, by mail or by electronic means,
additional information or clarification from the taxpayer in order to make his
or her determination, such one-hundred-eighty-day period shall be tolled from
the time the Tax Commissioner makes the request to the time he or she receives
the requested information or clarification from the taxpayer. The taxpayer and
the Tax Commissioner may also agree to extend the one-hundred-eighty-day
period. If the Tax Commissioner fails to make his or her determination within
the prescribed one-hundred-eighty-day period, the application shall be deemed
approved.
(6) Within one hundred eighty days after approval of the application, the
Tax Commissioner shall prepare and mail a written agreement to the taxpayer for
the taxpayer's signature. The taxpayer and the Tax Commissioner shall enter
into a written agreement. The taxpayer shall agree to complete the project, and
the Tax Commissioner, on behalf of the State of Nebraska, shall designate the
approved plan of the taxpayer as a project and, in consideration of the
taxpayer's agreement, agree to allow the taxpayer to use the incentives
contained in the Nebraska Advantage Act. The application, and all supporting
documentation, to the extent approved, shall be considered a part of the
agreement. The agreement shall state:
(a) The levels of employment and investment required by the act for the
project;
(b) The time period under the act in which the required levels must be
met;
(c) The documentation the taxpayer will need to supply when claiming an
incentive under the act;
(d) The date the application was filed; and
(e) A requirement that the company update the Department of Revenue
annually on any changes in plans or circumstances which affect the timetable of
sales tax refunds as set out in the application. If the company fails to comply
with this requirement, the Tax Commissioner may defer any pending sales tax
refunds until the company does comply.
(7) The incentives contained in section 77-5725 shall be in lieu of the
tax credits allowed by the Nebraska Advantage Rural Development Act for any
project. In computing credits under the act, any investment or employment which
is eligible for benefits or used in determining benefits under the Nebraska
Advantage Act shall be subtracted from the increases computed for determining
the credits under section 77-27,188. New investment or employment at a project
location that results in the meeting or maintenance of the employment or
investment requirements, the creation of credits, or refunds of taxes under the
Employment and Investment Growth Act shall not be considered new investment or
employment for purposes of the Nebraska Advantage Act. The use of carryover
credits under the Employment and Investment Growth Act, the Invest Nebraska
Act, the Nebraska Advantage Rural Development Act, or the Quality Jobs Act
shall not preclude investment and employment from being considered new
investment or employment under the Nebraska Advantage Act. The use of property
tax exemptions at the project under the Employment and Investment Growth Act
shall not preclude investment not eligible for the property tax exemption from
being considered new investment under the Nebraska Advantage Act.
(8) A taxpayer and the Tax Commissioner may enter into agreements for more
than one project and may include more than one project in a single agreement.
The projects may be either sequential or concurrent. A project may involve the
same location as another project. No new employment or new investment shall be
included in more than one project for either the meeting of the employment or
investment requirements or the creation of credits. When projects overlap and
the plans do not clearly specify, then the taxpayer shall specify in which
project the employment or investment belongs.
(9) The taxpayer may request that an agreement be modified if the
modification is consistent with the purposes of the act and does not require a
change in the description of the project. An agreement may not be modified to a
tier that would grant a higher level of benefits to the taxpayer or to a tier 1
project. Once satisfied that the modification to the agreement is consistent
with the purposes stated in the act, the Tax Commissioner and taxpayer may
amend the agreement. For a tier 6 project, the taxpayer must agree to limit the
project to qualified activities allowable under tier 2 and tier 4.
(10) No incentives shall be given to a foreign adversarial company as
defined in section 77-3,114.
Sec. 11. Section 77-6827, Revised Statutes Cumulative Supplement, 2024, is
amended to read:
77-6827 (1) In order to utilize the incentives allowed in the ImagiNE
Nebraska Act, the taxpayer shall file an application with the director, on a
form developed by the director, requesting an agreement.
(2) The application shall:
(a) Identify the taxpayer applying for incentives;
(b) Identify all locations sought to be within the agreement and the
reason each such location constitutes or is expected to constitute a qualified
location;
(c) State the estimated, projected amount of new investment and the
estimated, projected number of new employees;
(d) Identify the required levels of employment and investment for the
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various incentives listed within section 77-6831 that will govern the
agreement. The taxpayer may identify different levels of employment and
investment until the first December 31 following the end of the ramp-up period
on a form approved by the director. The identified levels of employment and
investment will govern all years covered under the agreement;
(e) Identify whether the agreement is for a single qualified location, all
qualified locations within a county, all qualified locations in more than one
county, or all qualified locations within the state;
(f) Acknowledge that the taxpayer understands the requirements for
offering health coverage, and for reporting the value of such coverage, as
specified in the ImagiNE Nebraska Act;
(g) Acknowledge that the taxpayer does not violate any state or federal
law against discrimination;
(h) Acknowledge that the taxpayer understands the requirements for
providing a sufficient package of benefits to its employees as specified in the
ImagiNE Nebraska Act; and
(i) Contain a nonrefundable application fee of five thousand dollars. The
fee shall be remitted to the State Treasurer for credit to the Nebraska
Incentives Fund.
(3) An application must be complete to establish the date of the
application. An application shall be considered complete once it contains the
items listed in subsection (2) of this section.
(4) Once satisfied that the application is consistent with the purposes
stated in the ImagiNE Nebraska Act for one or more qualified locations within
this state, the director shall approve the application, subject to the base
authority limitations provided in section 77-6839.
(5) The director shall make his or her determination to approve or not
approve an application within ninety days after the date of the application. If
the director requests, by mail or by electronic means, additional information
or clarification from the taxpayer in order to make his or her determination,
such ninety-day period shall be tolled from the time the director makes the
request to the time he or she receives the requested information or
clarification from the taxpayer. The taxpayer and the director may also agree
to extend the ninety-day period. If the director fails to make his or her
determination within the prescribed ninety-day period, the application is
deemed approved, subject to the base authority limitations provided in section
77-6839.
(6) There shall be no new applications for incentives filed under this
section after December 31, 2030. All complete applications filed on or before
December 31, 2030, shall be considered by the director and approved if the
location or locations and taxpayer qualify for benefits, subject to the base
authority limitations provided in section 77-6839. Agreements may be executed
with regard to complete applications filed on or before December 31, 2030. All
agreements pending, approved, or entered into before such date shall continue
in full force and effect.
(7) No incentives shall be given to a foreign adversarial company as
defined in section 77-3,114.
Sec. 12. Section 84-712.05, Reissue Revised Statutes of Nebraska, is
amended to read:
84-712.05 The following records, unless publicly disclosed in an open
court, open administrative proceeding, or open meeting or disclosed by a public
entity pursuant to its duties, may be withheld from the public by the lawful
custodian of the records:
(1) Personal information in records regarding a student, prospective
student, or former student of any educational institution or exempt school that
has effectuated an election not to meet state approval or accreditation
requirements pursuant to section 79-1601 when such records are maintained by
and in the possession of a public entity, other than routine directory
information specified and made public consistent with 20 U.S.C. 1232g, as such
section existed on February 1, 2013, and regulations adopted thereunder;
(2) Medical records, other than records of births and deaths and except as
provided in subdivisions (5) and (27) of this section, in any form concerning
any person; records of elections filed under section 44-2821; and patient
safety work product under the Patient Safety Improvement Act;
(3) Trade secrets, academic and scientific research work which is in
progress and unpublished, and other proprietary or commercial information which
if released would give advantage to business competitors and serve no public
purpose;
(4) Records which represent the work product of an attorney and the public
body involved which are related to preparation for litigation, labor
negotiations, or claims made by or against the public body or which are
confidential communications as defined in section 27-503;
(5) Records developed or received by law enforcement agencies and other
public bodies charged with duties of investigation or examination of persons,
institutions, or businesses, when the records constitute a part of the
examination, investigation, intelligence information, complaints or inquiries
from residents of this state or other interested persons, informant
identification, or strategic or tactical information used in law enforcement
training, except that this subdivision shall not apply to records so developed
or received:
(a) Relating to the presence of and amount or concentration of alcohol or
drugs in any body fluid of any person; or
(b) Relating to the cause of or circumstances surrounding the death of an
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employee arising from or related to his or her employment if, after an
investigation is concluded, a family member of the deceased employee makes a
request for access to or copies of such records. This subdivision does not
require access to or copies of informant identification, the names or
identifying information of members of the public making complaints or
inquiries, other information which would compromise an ongoing criminal
investigation, or information which may be withheld from the public under
another provision of law. For purposes of this subdivision, family member means
a spouse, child, parent, sibling, grandchild, or grandparent by blood,
marriage, or adoption;
(6) The identity and personal identifying information of an alleged victim
of sexual assault or sex trafficking as provided in section 29-4316;
(7) Appraisals or appraisal information and negotiation records concerning
the purchase or sale, by a public body, of any interest in real or personal
property, prior to completion of the purchase or sale;
(8) Personal information in records regarding personnel of public bodies
other than salaries and routine directory information;
(9) Information solely pertaining to protection of the security of public
property and persons on or within public property, such as specific, unique
vulnerability assessments or specific, unique response plans, either of which
is intended to prevent or mitigate criminal acts the public disclosure of which
would create a substantial likelihood of endangering public safety or property;
computer or communications network schema, passwords, and user identification
names; guard schedules; lock combinations; or public utility infrastructure
specifications or design drawings the public disclosure of which would create a
substantial likelihood of endangering public safety or property, unless
otherwise provided by state or federal law;
(10)(a) Except as otherwise provided in this subdivision (10), information
(10) Information that relates details of physical and cyber assets of critical
energy infrastructure , critical water infrastructure, critical
telecommunications and broadband infrastructure, or critical electric
infrastructure, including (i) (a) specific engineering, vulnerability, or
detailed design information about proposed or existing critical energy
infrastructure, critical water infrastructure, critical telecommunications and
broadband infrastructure, or critical electric infrastructure that (A) (i)
relates details about the production, generation, transportation, transmission,
or distribution of energy , electronic data, or water, (B) (ii) could be useful
to a person in planning an attack on such critical infrastructure, and (C)
(iii) does not simply give the general location of the critical infrastructure
and (ii) (b) the identity of personnel whose primary job function makes such
personnel responsible for (A) (i) providing or granting individuals access to
physical or cyber assets or (B) (ii) operating and maintaining physical or
cyber assets, if a reasonable person, knowledgeable of the electric , water,
telecommunications and broadband, utility or energy industry, would conclude
that the public disclosure of such identity could create a substantial
likelihood of risk to such physical or cyber assets.
(b) Subdivision (10)(a)(ii) (10)(b) of this section shall not apply to the
identity of a chief executive officer, general manager, vice president, or
board member of a public entity that manages critical energy infrastructure ,
critical water infrastructure, critical telecommunications and broadband
infrastructure, or critical electric infrastructure. The lawful custodian of
the records must provide a detailed job description for any personnel whose
identity is withheld pursuant to subdivision (10)(a)(ii) (10)(b) of this
section.
(c) This subdivision (10) does not apply to the following information
regarding critical water infrastructure:
(i) Information relating to water quality, including consumer confidence
reports and sampling results, public notices of violations, and compliance
monitoring data;
(ii) Information relating to general descriptions of facilities, projects,
budgets, or maintenance activities that does not reveal specific
vulnerabilities; or
(iii) Information relating to water usage, water consumption, or water
emissions.
(d) For purposes of this subdivision (10) of this section, critical energy
infrastructure, critical water infrastructure, critical telecommunications and
broadband infrastructure, and critical electric infrastructure mean existing
and proposed systems and assets, including a system or asset of the bulk-power
system, whether physical or virtual, the incapacity or destruction of which
would negatively affect security, economic security, public health or safety,
operation of the 911 service system as defined in section 86-1048, or any
combination of such matters;
(11) The security standards, procedures, policies, plans, specifications,
diagrams, access lists, and other security-related records of the Lottery
Division of the Department of Revenue and those persons or entities with which
the division has entered into contractual relationships. Nothing in this
subdivision shall allow the division to withhold from the public any
information relating to:
(a) Amounts paid persons or entities with which the division has entered
into contractual relationships;
(b) Amounts of prizes paid; or
(c) The name of any prize winner awarded a prize of less than two hundred
fifty thousand dollars, and the city, village, or county where the prize winner
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resides;
(12) With respect to public utilities and except as provided in sections
43-512.06 and 70-101, personally identified private customer account payment
and customer use information, credit information on others supplied in
confidence, and customer lists;
(13) Records or portions of records kept by a publicly funded library
which, when examined with or without other records, reveal the identity of any
library patron using the library's materials or services;
(14) Correspondence, memoranda, and records of telephone calls related to
the performance of duties by a member of the Legislature in whatever form. The
lawful custodian of the correspondence, memoranda, and records of telephone
calls, upon approval of the Executive Board of the Legislative Council, shall
release the correspondence, memoranda, and records of telephone calls which are
not designated as sensitive or confidential in nature to any person performing
an audit of the Legislature. A member's correspondence, memoranda, and records
of confidential telephone calls related to the performance of his or her
legislative duties shall only be released to any other person with the explicit
approval of the member;
(15) Records or portions of records kept by public bodies which would
reveal the location, character, or ownership of any known archaeological,
historical, or paleontological site in Nebraska when necessary to protect the
site from a reasonably held fear of theft, vandalism, or trespass. This section
shall not apply to the release of information for the purpose of scholarly
research, examination by other public bodies for the protection of the resource
or by recognized tribes, the Unmarked Human Burial Sites and Skeletal Remains
Protection Act, or the federal Native American Graves Protection and
Repatriation Act;
(16) Records or portions of records kept by public bodies which maintain
collections of archaeological, historical, or paleontological significance
which reveal the names and addresses of donors of such articles of
archaeological, historical, or paleontological significance unless the donor
approves disclosure, except as the records or portions thereof may be needed to
carry out the purposes of the Unmarked Human Burial Sites and Skeletal Remains
Protection Act or the federal Native American Graves Protection and
Repatriation Act;
(17) Library, archive, and museum materials acquired from nongovernmental
entities and preserved solely for reference, research, or exhibition purposes,
for the duration specified in subdivision (17)(b) of this section, if:
(a) Such materials are received by the public custodian as a gift,
purchase, bequest, or transfer; and
(b) The donor, seller, testator, or transferor conditions such gift,
purchase, bequest, or transfer on the materials being kept confidential for a
specified period of time;
(18) Job application materials submitted by applicants, other than
finalists or a priority candidate for a position described in section 85-106.06
selected using the enhanced public scrutiny process in section 85-106.06, who
have applied for employment by any public body as defined in section 84-1409.
For purposes of this subdivision, (a) job application materials means
employment applications, resumes, reference letters, and school transcripts and
(b) finalist means any applicant who is not an applicant for a position
described in section 85-106.06 and (i) who reaches the final pool of
applicants, numbering four or more, from which the successful applicant is to
be selected, (ii) who is an original applicant when the final pool of
applicants numbers less than four, or (iii) who is an original applicant and
there are four or fewer original applicants;
(19)(a) Records obtained by the Public Employees Retirement Board pursuant
to section 84-1512 and (b) records maintained by the board of education of a
Class V school district and obtained by the board of trustees or the Public
Employees Retirement Board for the administration of a retirement system
provided for under the Class V School Employees Retirement Act pursuant to
section 79-989;
(20) Social security numbers; credit card, charge card, or debit card
numbers and expiration dates; and financial account numbers supplied to state
and local governments;
(21) Information exchanged between a jurisdictional utility and city
pursuant to section 66-1867;
(22) Draft records obtained by the Nebraska Retirement Systems Committee
of the Legislature and the Governor from Nebraska Public Employees Retirement
Systems pursuant to subsection (4) of section 84-1503;
(23) All prescription drug information submitted pursuant to section
71-2454, all data contained in the prescription drug monitoring system, and any
report obtained from data contained in the prescription drug monitoring system;
(24) Information obtained by any government entity, whether federal,
state, county, or local, regarding firearm registration, possession, sale, or
use that is obtained for purposes of an application permitted or required by
law or contained in a permit or license issued by such entity. Such information
shall be available upon request to any federal, state, county, or local law
enforcement agency;
(25) The security standards, procedures, policies, plans, specifications,
diagrams, and access lists and other security-related records of the State
Racing and Gaming Commission, those persons or entities with which the
commission has entered into contractual relationships, and the names of any
individuals placed on the list of self-excluded persons with the commission as
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provided in section 9-1118. Nothing in this subdivision shall allow the
commission to withhold from the public any information relating to the amount
paid any person or entity with which the commission has entered into a
contractual relationship, the amount of any prize paid, the name of the prize
winner, and the city, village, or county where the prize winner resides;
(26) Records relating to the nature, location, or function of
cybersecurity by the State of Nebraska or any of its political subdivisions or
any other public entity subject to sections 84-712 to 84-712.09, including, but
not limited to, devices, programs, or systems designed to protect computer,
information technology, or communications systems against terrorist or other
attacks. The Nebraska Information Technology Commission shall adopt and
promulgate rules and regulations to implement this subdivision;
(27) Vital event records, unless all information designated as
confidential under the Vital Statistics Act or all personally identifiable
information is redacted by the Department of Health and Human Services;
(28) Information or records from historical indexes within one hundred
years after the event date of the information or record; and
(29) The certificate number for any vital event certificate.
Sec. 13. Section 86-125, Revised Statutes Supplement, 2025, is amended to
read:
86-125 Notwithstanding the provisions of section 86-124:
(1) Any communications provider providing service in Nebraska shall file a
registration form with and pay a registration fee to the Public Service
Commission. Any communications provider shall register with the commission
prior to providing service. The commission shall prescribe the registration
form to be filed pursuant to this section;
(2) A communications provider providing the services described in
subdivision (8)(a) (7)(a) of this section shall provide the commission with the
name, address, telephone number, and email address of a contact person
concerning:
(a) The Nebraska Telecommunications Universal Service Fund Act and related
surcharges, if applicable;
(b) The Telecommunications Relay System Act and related surcharges, if
applicable;
(c) The 911 Service System Act and related surcharges, if applicable; and
(d) Consumer complaints and inquiries;
(3) A communications provider providing the services described in
subdivision (8)(b) (7)(b) of this section shall provide the commission with the
name, address, telephone number, and email address of a person with managerial
responsibility for Nebraska operations;
(4) A communications provider shall:
(a) Submit a registration fee at the time of submission of the
registration form. The commission shall set the fee in an amount sufficient to
cover the costs of administering the registration process but not to exceed
fifty dollars;
(b) Keep the information required by this section current and notify the
commission of any changes to such information within sixty days after the
change; and
(c) Certify to the commission by January 1 each year that such
communications provider does not use or provide any communications equipment or
service deemed to pose a threat to national security identified on the Covered
List developed pursuant to 47 C.F.R. 1.50002, as such regulation existed on
January 1, 2023, and published by the Public Safety and Homeland Security
Bureau of the Federal Communications Commission pursuant to the federal Secure
and Trusted Communications Networks Act of 2019, 47 U.S.C. 1601 et seq., as
such act existed on January 1, 2023, and the rules adopted pursuant to such act
by the Federal Communications Commission on November 11, 2022, in its Report
and Order FCC 22-84;
(5)(a) (5) The commission shall may, pursuant to section 75-156,
administratively fine any communications provider which violates subdivision
(4)(c) of this section. ;
(b) The commission may, pursuant to section 75-156, administratively fine
any communications provider which violates any other provision of this section;
(6) Beginning November 8, 2026, in addition to other penalties and relief
provided by law, the Attorney General may assess a civil penalty of up to ten
thousand dollars per day against any communications provider that fails to
submit the annual certification required under this section or is unable to
certify that its network is free of covered communications equipment and
services pursuant to subdivision (4)(c) of this section;
(7) (6) This section applies to all communications providers providing
service in Nebraska except for those communications providers otherwise
regulated under the Nebraska Telecommunications Regulation Act; and
(8) (7) For purposes of this section, communications provider means any
entity that:
(a) Uses telephone numbers or Internet protocol addresses or their
functional equivalents or successors to provide information of a user's
choosing by aid of wire, cable, wireless, satellite, or other like connection,
whether part of a bundle of services or offered separately, (i) which provides
or enables real-time or interactive voice communications and (ii) in which the
voice component is the primary function; or
(b) Provides any service, whether part of a bundle of services or offered
separately, used for transmission of information of a user's choosing
regardless of the transmission medium or technology employed, that connects to
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a network that permits the end user to engage in electronic communications,
including, but not limited to, service provided directly (i) to the public or
(ii) to such classes of users as to be effectively available directly to the
public.
Sec. 14. 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. 15. Original section 84-712.05, Reissue Revised Statutes of
Nebraska, sections 77-5723 and 77-6827, Revised Statutes Cumulative Supplement,
2024, sections 77-3,114, 77-27,187.02, and 86-125, Revised Statutes Supplement,
2025, and section 4, Legislative Bill 904, One Hundred Ninth Legislature,
Second Session, 2026, are repealed.
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