The official site of the Nebraska Unicameral Legislature

LEGISLATIVE BILL 1155
Approved by the Governor April 14, 2026

Introduced by Dorn, 30; Arch, 14; Bosn, 25; Cavanaugh, M., 6; Clements, 2;
Hansen, 16; Hardin, 48; Jacobson, 42; Riepe, 12.

A BILL FOR AN ACT relating to legislative oversight; to amend sections
43-2,108, 50-1205, 50-1803, 50-1805, 50-1812, 50-1912, 50-1918, 77-2711,
77-27,119, and 83-4,134.01, Revised Statutes Supplement, 2025; to change
provisions relating to access to records of juvenile probation officers
and an annual report under the Legislative Performance Audit Act; to
change provisions of the Office of Inspector General of Nebraska Child
Welfare Act and the Office of Inspector General of the Nebraska
Correctional System Act; to change provisions relating to audits involving
tax information and room confinement of a juvenile in a juvenile facility;
to harmonize provisions; and to repeal the original sections.
Be it enacted by the people of the State of Nebraska,
Section 1. Section 43-2,108, Revised Statutes Supplement, 2025, is amended
to read:
43-2,108 (1) The juvenile court judge shall keep a record of all
proceedings of the court in each case, including appearances, findings, orders,
decrees, and judgments, and any evidence which he or she feels it is necessary
and proper to record. The case file shall contain the complaint or petition and
subsequent pleadings. The case file may be maintained as an electronic document
through the court's electronic case management system, on microfilm, or in a
paper volume and disposed of when determined by the State Records Administrator
pursuant to the Records Management Act.
(2) Except as provided in subsections (3) and (4) of this section, the
medical, psychological, psychiatric, and social welfare reports and the records
of juvenile probation officers, as they relate to individual proceedings in the
juvenile court, shall not be open to inspection, without order of the court.
Such records shall be made available to a district court of this state or the
District Court of the United States on the order of a judge thereof for the
confidential use of such judge or his or her probation officer as to matters
pending before such court but shall not be made available to parties or their
counsel; and such district court records shall be made available to a county
court or separate juvenile court upon request of the county judge or separate
juvenile judge for the confidential use of such judge and his or her probation
officer as to matters pending before such court, but shall not be made
available by such judge to the parties or their counsel.
(3) As used in this section, confidential record information means all
docket records, other than the pleadings, orders, decrees, and judgments; case
files and records; reports and records of probation officers; and information
supplied to the court of jurisdiction in such cases by any individual or any
public or private institution, agency, facility, or clinic, which is compiled
by, produced by, and in the possession of any court. In all cases under
subdivision (3)(a) of section 43-247, access to all confidential record
information in such cases shall be granted only as follows: (a) The court of
jurisdiction may, subject to applicable federal and state regulations,
disseminate such confidential record information to any individual, or public
or private agency, institution, facility, or clinic which is providing services
directly to the juvenile and such juvenile's parents or guardian and his or her
immediate family who are the subject of such record information; (b) the court
of jurisdiction may disseminate such confidential record information, with the
consent of persons who are subjects of such information, or by order of such
court after showing of good cause, to any law enforcement agency upon such
agency's specific request for such agency's exclusive use in the investigation
of any protective service case or investigation of allegations under
subdivision (3)(a) of section 43-247, regarding the juvenile or such juvenile's
immediate family, who are the subject of such investigation; and (c) the court
of jurisdiction may disseminate such confidential record information to any
court, which has jurisdiction of the juvenile who is the subject of such
information upon such court's request.
(4) The court shall provide copies of predispositional reports and
evaluations of the juvenile to the juvenile's attorney and the county attorney
or city attorney prior to any hearing in which the report or evaluation will be
relied upon.
(5) In all cases under sections 43-246.01 and 43-247, the office of
Inspector General of Nebraska Child Welfare may submit a written request to the
probation administrator for access to the records of juvenile probation
officers in a specific case. Upon a juvenile court order, the records shall be
provided to the Inspector General within five business days for the exclusive
use in an investigation pursuant to the Office of Inspector General of Nebraska
Child Welfare Act. Nothing in this subsection shall prevent the notification of
death or serious injury of a juvenile to the Inspector General of Nebraska
Child Welfare pursuant to section 50-1806 as soon as reasonably possible after
the Office of Probation Administration learns of such death or serious injury.
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(6) In all cases under sections 43-246.01 and 43-247, the juvenile court
shall disseminate confidential record information to the Foster Care Review
Office pursuant to the Foster Care Review Act.
(7) Nothing in subsections (3), (5), and (6) of this section shall be
construed to restrict the dissemination of confidential record information
between any individual or public or private agency, institute, facility, or
clinic, except any such confidential record information disseminated by the
court of jurisdiction pursuant to this section shall be for the exclusive and
private use of those to whom it was released and shall not be disseminated
further without order of such court.
(8)(a) Any records concerning a juvenile court petition filed pursuant to
subdivision (3)(c) of section 43-247 shall remain confidential except as may be
provided otherwise by law. Such records shall be accessible to (i) the juvenile
except as provided in subdivision (b) of this subsection, (ii) the juvenile's
counsel, (iii) the juvenile's parent or guardian, and (iv) persons authorized
by an order of a judge or court.
(b) Upon application by the county attorney or by the director of the
facility where the juvenile is placed and upon a showing of good cause
therefor, a judge of the juvenile court having jurisdiction over the juvenile
or of the county where the facility is located may order that the records shall
not be made available to the juvenile if, in the judgment of the court, the
availability of such records to the juvenile will adversely affect the
juvenile's mental state and the treatment thereof.
(9) Nothing in subsection (3), (5), or (6) of this section shall be
construed to restrict the immediate dissemination of a current picture and
information about a child who is missing from a foster care or out-of-home
placement. Such dissemination by the Office of Probation Administration shall
be authorized by an order of a judge or court. Such information shall be
subject to state and federal confidentiality laws and shall not include that
the child is in the care, custody, or control of the Department of Health and
Human Services or under the supervision of the Office of Probation
Administration.
(10) Any juvenile court order that places a juvenile on electronic
monitoring shall also state that data from such electronic monitoring device
shall be made available to a designated law enforcement officer as provided in
this subsection. A law enforcement agency may designate law enforcement
officers who may receive such data. Upon a request by such an officer or a law
enforcement agency, the Office of Probation Administration shall provide such
officer or law enforcement agency with access to the electronic monitoring
database.
(11) For any juvenile subject to the supervision of a probation officer,
the Office of Probation Administration shall provide the Nebraska Commission on
Law Enforcement and Criminal Justice with the following information: The name
of the juvenile, the name and contact information of the juvenile's parents or
guardians, the name and contact information of the juvenile's probation
officer, any terms of probation included in a juvenile court order, the
placement of the juvenile if placed out of home, whether the juvenile is a
prohibited juvenile offender under section 28-1204.05, search and seizure
status, criminal associations, and the school the juvenile is attending. The
commission shall provide access to such information to law enforcement agencies
through the state's criminal justice information system in a manner that allows
such information to be readily accessible through the main interface of the
system.
Sec. 2. Section 50-1205, Revised Statutes Supplement, 2025, is amended to
read:
50-1205 The committee shall:
(1) Adopt, by majority vote, procedures consistent with the Legislative
Performance Audit Act to govern the business of the committee and the conduct
of performance audits;
(2) Ensure that performance audits undertaken by the office are not
undertaken based on or influenced by special or partisan interests;
(3) Review performance audit requests and select, by majority vote,
agencies or agency programs for performance audit;
(4) Review, amend, if necessary, and approve a scope statement and an
audit plan for each performance audit;
(5) Respond to inquiries regarding performance audits;
(6) Inspect or approve the inspection of the premises, or any parts
thereof, of any agency or any property owned, leased, or operated by an agency
as frequently as is necessary in the opinion of the committee to carry out a
performance audit or preaudit inquiry;
(7) Inspect and examine, or approve the inspection and examination of, the
records and documents of any agency as a part of a performance audit or
preaudit inquiry;
(8) At the request of the Legislative Auditor, issue subpoenas,
enforceable by action in an appropriate court, to compel any person to appear,
give sworn testimony, or produce documentary or other evidence deemed relevant
to a performance audit as provided in section 50-1216;
(9) Review completed reports prepared by the office, together with
comments from the evaluated agency, and adopt recommendations and incorporate
them into an audit report;
(10) Release audit reports to the public and distribute them
electronically to the Clerk of the Legislature with or without benefit of a
public hearing;
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(11) Hold public hearings, at the committee's discretion, for the purpose
of receiving testimony prior to issuance of audit reports;
(12) Establish a system to ascertain and monitor an agency's
implementation of the recommendations contained in audit reports and compliance
with any statutory changes resulting from the recommendations;
(13) Issue an annual report each September, to be prepared by the
Legislative Auditor and approved by the committee chairperson, summarizing
recommendations made pursuant to audit reports during the previous fiscal year
and the status of implementation of those recommendations;
(14) Consult with the Director of Legislative Oversight and the
Legislative Auditor regarding the staffing and budgetary needs of the office;
(15) Approve or reject, within the budgetary limits of the office,
contracts to retain consultants to assist with performance audits requiring
specialized knowledge or expertise. Requests for consultant contracts shall be
approved by the Legislative Auditor and presented to the committee by the
Legislative Auditor. A majority vote shall be required to approve consultant
contract requests. For purposes of section 50-1213, subsection (11) of section
77-2711, and subsections (10) through (13) of section 77-27,119, any consultant
retained to assist with a performance audit or preaudit inquiry shall be
considered an employee of the office during the course of the contract; and
(16) At its discretion, and with the agreement of the Auditor of Public
Accounts, conduct joint fiscal or performance audits with the Auditor of Public
Accounts. The details of any joint audit shall be agreed upon in writing by the
committee and the Auditor of Public Accounts.
Sec. 3. Section 50-1803, Revised Statutes Supplement, 2025, is amended to
read:
50-1803 (1) It is the intent of the Legislature that the Office of
Inspector General of Nebraska Child Welfare:
(a) Assist in improving operations of the Nebraska child welfare system
and juvenile justice system;
(b) Provide an independent form of inquiry for concerns regarding the
actions of individuals and agencies responsible for the care and protection of
children and youth in the Nebraska child welfare system and juvenile justice
system. Confusion of the roles, responsibilities, and accountability structures
between individuals, private contractors, branches of government, and agencies
in the current systems system make it difficult for the Legislature to monitor
and oversee the Nebraska child welfare system and juvenile justice system; and
(c) Provide a process for investigation and review to determine if
individual complaints and issues of investigation and inquiry reveal a problem
in the child welfare system and juvenile justice system, not just individual
cases, that necessitates legislative action for improved policies and
restructuring of such systems the child welfare system.
(2) It is not the intent of the Legislature in enacting the Office of
Inspector General of Nebraska Child Welfare Act to interfere with the duties of
the Legislative Auditor or the Legislative Fiscal Analyst or to interfere with
the statutorily defined investigative responsibilities or prerogatives of any
officer, agency, board, bureau, commission, association, society, or
institution of the executive or judicial branch of state government, except
that the act does not preclude an inquiry on the sole basis that another agency
has the same responsibility. The act shall not be construed to interfere with
or supplant the responsibilities or prerogatives of the Governor to
investigate, monitor, and report on the activities of the agencies, boards,
bureaus, commissions, associations, societies, and institutions of the
executive branch under the Governor's administrative direction.
Sec. 4. Section 50-1805, Revised Statutes Supplement, 2025, is amended to
read:
50-1805 (1) The office of Inspector General of Nebraska Child Welfare is
created within the Division of Legislative Oversight for the purpose of
conducting investigations, audits, inspections, and other oversight of the
Nebraska child welfare system and juvenile justice system for the Legislature.
The Inspector General shall be appointed by the Director of Legislative
Oversight with approval from the chairperson of the Executive Board of the
Legislative Council, the chairperson of the Legislative Oversight Committee,
and the chairperson of the Health and Human Services Committee of the
Legislature.
(2) The Inspector General shall be appointed for a term of five years and
may be reappointed. The Inspector General shall be selected without regard to
political affiliation and on the basis of integrity, capability for strong
leadership, and demonstrated ability in accounting, auditing, financial
analysis, law, management analysis, public administration, investigation, or
criminal justice administration or other closely related fields. No former or
current executive or manager of the department may be appointed Inspector
General within five years after such former or current executive's or manager's
period of service with the department. Not later than two years after the date
of appointment, the Inspector General shall obtain certification as a Certified
Inspector General by the Association of Inspectors General, its successor, or
another nationally recognized organization that provides and sponsors
educational programs and establishes professional qualifications,
certifications, and licensing for inspectors general. During the Inspector
General's employment, the Inspector General shall not be actively involved in
partisan affairs.
(3) The Inspector General shall employ such investigators and support
staff as the Inspector General deems necessary to carry out the duties of the
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office within the amount available by appropriation through the Division of
Legislative Oversight for the office of Inspector General of Nebraska Child
Welfare. The Inspector General shall be subject to the control and supervision
of the Director of Legislative Oversight, except that removal of the Inspector
General shall require approval of the chairperson of the Legislative Oversight
Committee. The Inspector General may also be removed by a two-thirds majority
vote of the Legislative Oversight Committee.
Sec. 5. Section 50-1812, Revised Statutes Supplement, 2025, is amended to
read:
50-1812 (1) Reports of investigations conducted by the office shall not be
distributed beyond the entity that is the subject of the report without the
consent of the Inspector General.
(2) Except when a report is provided to a guardian ad litem or an attorney
in the juvenile court pursuant to subsection (2) of section 50-1814, the office
shall redact confidential information before distributing a report of an
investigation.
(3) The office may disclose confidential information to the chairperson of
the Legislative Oversight Committee at the chairperson's request. The office
may also disclose confidential information to the chairperson of the
Legislative Oversight Committee, the chairperson of the Executive Board of the
Legislative Council, the chairperson of the Health and Human Services Committee
of the Legislature, or the chairperson of the Judiciary Committee of the
Legislature when such disclosure is, in the judgment of the Inspector General
and the Director of Legislative Oversight, appropriate to keep the Legislature
informed of important events, issues, and developments in the Nebraska child
welfare system and juvenile justice system. Any confidential information shared
remains confidential and shall not be disclosed.
(4) The office may also disclose such confidential information to the
Legislative Oversight Committee when such disclosure is, in the judgment of the
chairperson of the Legislative Oversight Committee, appropriate to keep the
Legislature informed of important events, issues, and developments in the
Nebraska child welfare system and juvenile justice system. Any confidential
information shared remains confidential and shall not be disclosed.
(5)(a) A summarized final report based on an investigation may be publicly
released in order to bring awareness to systemic issues.
(b) Such report shall be released only:
(i) After a disclosure is made to the chairperson of the Legislative
Oversight Committee pursuant to subsection (3) of this section; and
(ii) If a determination is made by the Inspector General with the
chairperson of the Legislative Oversight Committee that doing so would be in
the best interest of the public.
(c) If there is disagreement about whether releasing the report would be
in the best interest of the public, the chairperson of the Executive Board of
the Legislative Council shall make the final decision.
(d) The Legislative Oversight Committee shall be notified prior to a
report of an investigation being publicly released under this section.
(6) Records and documents, regardless of physical form, that are obtained
or produced by the office in the course of an investigation are not public
records for purposes of sections 84-712 to 84-712.09. Reports of investigations
conducted by the office are not public records for purposes of sections 84-712
to 84-712.09.
(7) The office may withhold the identity of sources of information to
protect from retaliation any person who files a complaint or provides
information in good faith pursuant to the Office of Inspector General of
Nebraska Child Welfare Act.
Sec. 6. Section 50-1912, Revised Statutes Supplement, 2025, is amended to
read:
50-1912 (1) Reports of investigations conducted by the office shall not be
distributed beyond the entity that is the subject of the report without the
consent of the Inspector General.
(2) The office shall redact confidential information before distributing a
report of an investigation.
(3) The office may disclose confidential information to the chairperson of
the Legislative Oversight Committee at the chairperson's request. The office
may also disclose confidential information to the chairperson of the
Legislative Oversight Committee, the chairperson of the Executive Board of the
Legislative Council, and the chairperson of the Judiciary Committee of the
Legislature when such disclosure is, in the judgment of the Inspector General
and the Director of Legislative Oversight, appropriate to keep the Legislature
informed of important events, issues, and developments in the Nebraska
correctional system. Any confidential information shared remains confidential
and shall not be disclosed.
(4) The office may also disclose such confidential information to the
Legislative Oversight Committee when such disclosure is, in the judgment of the
chairperson of the Legislative Oversight Committee, appropriate to keep the
Legislature informed of important events, issues, and developments in the
Nebraska correctional system. Any confidential information shared remains
confidential and shall not be disclosed.
(5)(a) A summarized final report based on an investigation may be publicly
released in order to bring awareness to systemic issues.
(b) Such report shall be released only:
(i) After a disclosure is made to the chairperson of the Legislative
Oversight Committee pursuant to subsection (3) of this section; and
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(ii) If a determination is made by the Inspector General with the
chairperson of the Legislative Oversight Committee that doing so would be in
the best interest of the public.
(c) If there is disagreement about whether releasing the report would be
in the best interest of the public, the chairperson of the Executive Board of
the Legislative Council shall make the final decision.
(d) The Legislative Oversight Committee shall be notified prior to a
report of an investigation being publicly released under this section.
(6) Records and documents, regardless of physical form, that are obtained
or produced by the office in the course of an investigation are not public
records for purposes of sections 84-712 to 84-712.09. Reports of investigations
conducted by the office are not public records for purposes of sections 84-712
to 84-712.09.
(7) The office may withhold the identity of sources of information to
protect from retaliation any person who files a complaint or provides
information in good faith pursuant to the Office of Inspector General of the
Nebraska Correctional System Act.
Sec. 7. Section 50-1918, Revised Statutes Supplement, 2025, is amended to
read:
50-1918 On or before October September 15 of each year, the Inspector
General shall provide to the Legislature and the Governor a report that
includes a summary of reports and investigations made under the Office of
Inspector General of the Nebraska Correctional System Act for the preceding
year. The report to the Legislature shall be submitted electronically and filed
with the Clerk of the Legislature. The reports shall include findings and
recommendations and an update on the status of recommendations made in prior
reports, if any. The findings and recommendations may address issues discovered
through investigations, audits, inspections, and reviews by the office that
will (1) increase accountability and legislative oversight of the Nebraska
correctional system, (2) improve operations of the department and the Nebraska
correctional system, (3) deter and identify fraud, abuse, and illegal acts, and
(4) identify inconsistencies between statutory requirements and requirements
for accreditation. The reports shall not contain any confidential or
identifying information concerning the subjects of the reports and
investigations.
Sec. 8. Section 77-2711, Revised Statutes Supplement, 2025, is amended to
read:
77-2711 (1)(a) The Tax Commissioner shall enforce sections 77-2701.04 to
77-2713 and may prescribe, adopt, and enforce rules and regulations relating to
the administration and enforcement of such sections.
(b) The Tax Commissioner may prescribe the extent to which any ruling or
regulation shall be applied without retroactive effect.
(2) The Tax Commissioner may employ accountants, auditors, investigators,
assistants, and clerks necessary for the efficient administration of the
Nebraska Revenue Act of 1967 and may delegate authority to his or her
representatives to conduct hearings, prescribe regulations, or perform any
other duties imposed by such act.
(3)(a) Every seller, every retailer, and every person storing, using, or
otherwise consuming in this state property purchased from a retailer shall keep
such records, receipts, invoices, and other pertinent papers in such form as
the Tax Commissioner may reasonably require.
(b) Every such seller, retailer, or person shall keep such records for not
less than three years from the making of such records unless the Tax
Commissioner in writing sooner authorized their destruction.
(4) The Tax Commissioner or any person authorized in writing by him or her
may examine the books, papers, records, and equipment of any person selling
property and any person liable for the use tax and may investigate the
character of the business of the person in order to verify the accuracy of any
return made or, if no return is made by the person, to ascertain and determine
the amount required to be paid. In the examination of any person selling
property or of any person liable for the use tax, an inquiry shall be made as
to the accuracy of the reporting of city and county sales and use taxes for
which the person is liable under the Local Option Revenue Act or sections
13-319, 13-324, 13-2813, and 77-6403 and the accuracy of the allocation made
between the various counties, cities, villages, and municipal counties of the
tax due. The Tax Commissioner may make or cause to be made copies of resale or
exemption certificates and may pay a reasonable amount to the person having
custody of the records for providing such copies.
(5) The taxpayer shall have the right to keep or store his or her records
at a point outside this state and shall make his or her records available to
the Tax Commissioner at all times.
(6) In administration of the use tax, the Tax Commissioner may require the
filing of reports by any person or class of persons having in his, her, or
their possession or custody information relating to sales of property, the
storage, use, or other consumption of which is subject to the tax. The report
shall be filed when the Tax Commissioner requires and shall set forth the names
and addresses of purchasers of the property, the sales price of the property,
the date of sale, and such other information as the Tax Commissioner may
require.
(7) It shall be a Class I misdemeanor for the Tax Commissioner, any
official or employee of the Tax Commissioner, the State Treasurer, or the
Department of Administrative Services, or any other person to make known in any
manner whatever the business affairs, operations, or information obtained by an
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investigation of records and activities of any retailer or any other person
visited or examined in the discharge of official duty or the amount or source
of income, profits, losses, expenditures, or any particular thereof, set forth
or disclosed in any return, or to permit any return or copy thereof, or any
book containing any abstract or particulars thereof to be seen or examined by
any person not connected with the Tax Commissioner. Nothing in this section
shall be construed to prohibit (a) the delivery to a taxpayer, his or her duly
authorized representative, or his or her successors, receivers, trustees,
executors, administrators, assignees, or guarantors, if directly interested, of
a certified copy of any return or report in connection with his or her tax, (b)
the publication of statistics so classified as to prevent the identification of
particular reports or returns and the items thereof, (c) the inspection by the
Attorney General, other legal representative of the state, or county attorney
of the reports or returns of any taxpayer when either (i) information on the
reports or returns is considered by the Attorney General to be relevant to any
action or proceeding instituted by the taxpayer or against whom an action or
proceeding is being considered or has been commenced by any state agency or the
county or (ii) the taxpayer has instituted an action to review the tax based
thereon or an action or proceeding against the taxpayer for collection of tax
or failure to comply with the Nebraska Revenue Act of 1967 is being considered
or has been commenced, (d) the furnishing of any information to the United
States Government or to states allowing similar privileges to the Tax
Commissioner, (e) the disclosure of information and records to a collection
agency contracting with the Tax Commissioner pursuant to sections 77-377.01 to
77-377.04, (f) the disclosure to another party to a transaction of information
and records concerning the transaction between the taxpayer and the other
party, (g) the disclosure of information pursuant to section 77-27,195,
77-5731, 77-6837, 77-6839, or 77-6928, or (h) the disclosure of information to
the Department of Labor necessary for the administration of the Employment
Security Law, the Contractor Registration Act, or the Employee Classification
Act.
(8) Notwithstanding the provisions of subsection (7) of this section, the
Tax Commissioner may permit the Postal Inspector of the United States Postal
Service or his or her delegates to inspect the reports or returns of any person
filed pursuant to the Nebraska Revenue Act of 1967 when information on the
reports or returns is relevant to any action or proceeding instituted or being
considered by the United States Postal Service against such person for the
fraudulent use of the mails to carry and deliver false and fraudulent tax
returns to the Tax Commissioner with the intent to defraud the State of
Nebraska or to evade the payment of Nebraska state taxes.
(9) Notwithstanding the provisions of subsection (7) of this section, the
Tax Commissioner may permit other tax officials of this state to inspect the
tax returns, reports, and applications filed under sections 77-2701.04 to
77-2713, but such inspection shall be permitted only for purposes of enforcing
a tax law and only to the extent and under the conditions prescribed by the
rules and regulations of the Tax Commissioner.
(10) Notwithstanding the provisions of subsection (7) of this section, the
Tax Commissioner may, upon request, provide the county board of any county
which has exercised the authority granted by section 81-3716 with a list of the
names and addresses of the hotels located within the county for which lodging
sales tax returns have been filed or for which lodging sales taxes have been
remitted for the county's County Visitors Promotion Fund under the Nebraska
Visitors Development Act.
The information provided by the Tax Commissioner shall indicate only the
names and addresses of the hotels located within the requesting county for
which lodging sales tax returns have been filed for a specified period and the
fact that lodging sales taxes remitted by or on behalf of the hotel have
constituted a portion of the total sum remitted by the state to the county for
a specified period under the provisions of the Nebraska Visitors Development
Act. No additional information shall be revealed.
(11)(a) Notwithstanding the provisions of subsection (7) of this section,
the Tax Commissioner shall, upon written request by the Auditor of Public
Accounts or the Legislative Audit Office, make tax returns and tax return
information open to inspection by or disclosure to the Auditor of Public
Accounts or employees of the Legislative Audit Office for the purpose of and to
the extent necessary in making an audit of the Department of Revenue pursuant
to section 50-1205 or 84-304 or subsection (14) of this section. Confidential
tax returns and tax return information shall be audited only upon the premises
of the Department of Revenue or through secure remote access. All audit work
papers pertaining to the audit of the Department of Revenue that contain return
information in a form that can be associated with or otherwise identify,
directly or indirectly, a particular taxpayer shall be stored in a secure place
in the Department of Revenue.
(b) No employee of the Auditor of Public Accounts or the Legislative Audit
Office shall disclose to any person, other than another Auditor of Public
Accounts or office employee whose official duties require such disclosure, any
return or return information described in the Nebraska Revenue Act of 1967 in a
form which can be associated with or otherwise identify, directly or
indirectly, a particular taxpayer.
(c) Any person who violates the provisions of this subsection shall be
guilty of a Class I misdemeanor. For purposes of this subsection, employee
includes a former Auditor of Public Accounts or Legislative Audit Office
employee.
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(12) For purposes of this subsection and subsections (11) and (14) of this
section:
(a) Disclosure means the making known to any person in any manner a tax
return or return information;
(b) Return information means:
(i) A taxpayer's identification number and (A) the nature, source, or
amount of his or her income, payments, receipts, deductions, exemptions,
credits, assets, liabilities, net worth, tax liability, tax withheld,
deficiencies, over assessments, or tax payments, whether the taxpayer's return
was, is being, or will be examined or subject to other investigation or
processing or (B) any other data received by, recorded by, prepared by,
furnished to, or collected by the Tax Commissioner with respect to a return or
the determination of the existence or possible existence of liability or the
amount of liability of any person for any tax, penalty, interest, fine,
forfeiture, or other imposition or offense; and
(ii) Any part of any written determination or any background file document
relating to such written determination; and
(c) Tax return or return means any tax or information return or claim for
refund required by, provided for, or permitted under sections 77-2701 to
77-2713 which is filed with the Tax Commissioner by, on behalf of, or with
respect to any person and any amendment or supplement thereto, including
supporting schedules, attachments, or lists which are supplemental to or part
of the filed return.
(13) Notwithstanding the provisions of subsection (7) of this section, the
Tax Commissioner shall, upon request, provide any municipality which has
adopted the local option sales tax under the Local Option Revenue Act with a
list of the names and addresses of the retailers which have collected the local
option sales tax for the municipality and any additional information requested
by the municipality so long as the information does not include any data
detailing the specific revenue, expenses, or operations of any particular
business. A request may be made no greater than three times annually.
(14)(a) Notwithstanding the provisions of subsection (7) of this section,
the Tax Commissioner shall, upon written request, provide an individual
certified under subdivision (b) of this subsection representing a municipality
which has adopted the local option sales and use tax under the Local Option
Revenue Act with confidential sales and use tax returns and sales and use tax
return information regarding taxpayers that possess a sales tax permit and the
amounts remitted by such permitholders at locations within the boundaries of
the requesting municipality or with confidential business use tax returns and
business use tax return information regarding taxpayers that file a Nebraska
and Local Business Use Tax Return and the amounts remitted by such taxpayers at
locations within the boundaries of the requesting municipality. Any written
request pursuant to this subsection shall provide the Department of Revenue
with no less than ten business days to prepare the sales and use tax returns
and sales and use tax return information requested. If the individual certified
under subdivision (b) of this subsection requests that copies of such returns
and return information be sent to him or her by electronic transmission, the
Tax Commissioner shall abide by the request and send such information secured
in a manner as determined by the Tax Commissioner.
(b) Each municipality that seeks to request information under subdivision
(a) of this subsection shall certify to the Department of Revenue one
individual who is authorized by such municipality to make such a request for
the documents described in subdivision (a) of this subsection. The individual
may be a municipal employee or an individual who contracts with the requesting
municipality to provide financial, accounting, or other administrative
services.
(c) If upon review of the documents described in subdivision (a) of this
subsection the individual certified by a municipality pursuant to subdivision
(b) of this subsection identifies a suspected irregularity or discrepancy, such
individual may provide notification of the suspected irregularity or
discrepancy to the Auditor of Public Accounts who may conduct an audit as
provided in subsection (11) of this section.
(d) The individual certified under subdivision (b) of this subsection may
disclose the copies of the returns and return information described in
subdivision (a) of this subsection to another municipal employee for purposes
of (i) verifying the accuracy of the collection, analysis, and forecasting,
(ii) verifying the accuracy of the allocation made between various
municipalities of the tax due, or (iii) verifying the taxes are used according
to the purpose voted on by the people of the municipality. An individual
certified by a municipality pursuant to subdivision (b) of this subsection
shall not disclose to any person any information obtained pursuant to a review
under this subsection other than for the purposes described in this subsection.
An individual certified by a municipality pursuant to subdivision (b) of this
subsection shall remain subject to this subsection after he or she (i) is no
longer certified or (ii) is no longer in the employment of or under contract
with the certifying municipality.
(e) Any person who violates the provisions of this subsection shall be
guilty of a Class I misdemeanor.
(f) The Department of Revenue shall not be held liable by any person for
an impermissible disclosure by a municipality or any agent or employee thereof
of any information obtained pursuant to a review under this subsection.
(15) In all proceedings under the Nebraska Revenue Act of 1967, the Tax
Commissioner may act for and on behalf of the people of the State of Nebraska.
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The Tax Commissioner in his or her discretion may waive all or part of any
penalties provided by the provisions of such act or interest on delinquent
taxes specified in section 45-104.02, as such rate may from time to time be
adjusted.
(16)(a) The purpose of this subsection is to set forth the state's policy
for the protection of the confidentiality rights of all participants in the
system operated pursuant to the streamlined sales and use tax agreement and of
the privacy interests of consumers who deal with model 1 sellers.
(b) For purposes of this subsection:
(i) Anonymous data means information that does not identify a person;
(ii) Confidential taxpayer information means all information that is
protected under a member state's laws, regulations, and privileges; and
(iii) Personally identifiable information means information that
identifies a person.
(c) The state agrees that a fundamental precept for model 1 sellers is to
preserve the privacy of consumers by protecting their anonymity. With very
limited exceptions, a certified service provider shall perform its tax
calculation, remittance, and reporting functions without retaining the
personally identifiable information of consumers.
(d) The governing board of the member states in the streamlined sales and
use tax agreement may certify a certified service provider only if that
certified service provider certifies that:
(i) Its system has been designed and tested to ensure that the fundamental
precept of anonymity is respected;
(ii) Personally identifiable information is only used and retained to the
extent necessary for the administration of model 1 with respect to exempt
purchasers;
(iii) It provides consumers clear and conspicuous notice of its
information practices, including what information it collects, how it collects
the information, how it uses the information, how long, if at all, it retains
the information, and whether it discloses the information to member states.
Such notice shall be satisfied by a written privacy policy statement accessible
by the public on the website of the certified service provider;
(iv) Its collection, use, and retention of personally identifiable
information is limited to that required by the member states to ensure the
validity of exemptions from taxation that are claimed by reason of a consumer's
status or the intended use of the goods or services purchased; and
(v) It provides adequate technical, physical, and administrative
safeguards so as to protect personally identifiable information from
unauthorized access and disclosure.
(e) The state shall provide public notification to consumers, including
exempt purchasers, of the state's practices relating to the collection, use,
and retention of personally identifiable information.
(f) When any personally identifiable information that has been collected
and retained is no longer required for the purposes set forth in subdivision
(16)(d)(iv) of this section, such information shall no longer be retained by
the member states.
(g) When personally identifiable information regarding an individual is
retained by or on behalf of the state, it shall provide reasonable access by
such individual to his or her own information in the state's possession and a
right to correct any inaccurately recorded information.
(h) If anyone other than a member state, or a person authorized by that
state's law or the agreement, seeks to discover personally identifiable
information, the state from whom the information is sought should make a
reasonable and timely effort to notify the individual of such request.
(i) This privacy policy is subject to enforcement by the Attorney General.
(j) All other laws and regulations regarding the collection, use, and
maintenance of confidential taxpayer information remain fully applicable and
binding. Without limitation, this subsection does not enlarge or limit the
state's authority to:
(i) Conduct audits or other reviews as provided under the agreement and
state law;
(ii) Provide records pursuant to the federal Freedom of Information Act,
disclosure laws with governmental agencies, or other regulations;
(iii) Prevent, consistent with state law, disclosure of confidential
taxpayer information;
(iv) Prevent, consistent with federal law, disclosure or misuse of federal
return information obtained under a disclosure agreement with the Internal
Revenue Service; and
(v) Collect, disclose, disseminate, or otherwise use anonymous data for
governmental purposes.
Sec. 9. Section 77-27,119, Revised Statutes Supplement, 2025, is amended
to read:
77-27,119 (1) The Tax Commissioner shall administer and enforce the income
tax imposed by sections 77-2714 to 77-27,135, and he or she is authorized to
conduct hearings, to adopt and promulgate such rules and regulations, and to
require such facts and information to be reported as he or she may deem
necessary to enforce the income tax provisions of such sections, except that
such rules, regulations, and reports shall not be inconsistent with the laws of
this state or the laws of the United States. The Tax Commissioner may for
enforcement and administrative purposes divide the state into a reasonable
number of districts in which branch offices may be maintained.
(2)(a) The Tax Commissioner may prescribe the form and contents of any
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return or other document required to be filed under the income tax provisions.
Such return or other document shall be compatible as to form and content with
the return or document required by the laws of the United States. The form
shall have a place where the taxpayer shall designate the school district in
which he or she lives and the county in which the school district is
headquartered. The Tax Commissioner shall adopt and promulgate such rules and
regulations as may be necessary to insure compliance with this requirement.
(b) The State Department of Education, with the assistance and cooperation
of the Department of Revenue, shall develop a uniform system for numbering all
school districts in the state. Such system shall be consistent with the data
processing needs of the Department of Revenue and shall be used for the school
district identification required by subdivision (a) of this subsection.
(c) The proper filing of an income tax return shall consist of the
submission of such form as prescribed by the Tax Commissioner or an exact
facsimile thereof with sufficient information provided by the taxpayer on the
face of the form from which to compute the actual tax liability. Each taxpayer
shall include such taxpayer's correct social security number or state
identification number and the school district identification number of the
school district in which the taxpayer resides on the face of the form. A filing
is deemed to occur when the required information is provided.
(3) The Tax Commissioner, for the purpose of ascertaining the correctness
of any return or other document required to be filed under the income tax
provisions, for the purpose of determining corporate income, individual income,
and withholding tax due, or for the purpose of making an estimate of taxable
income of any person, shall have the power to examine or to cause to have
examined, by any agent or representative designated by him or her for that
purpose, any books, papers, records, or memoranda bearing upon such matters and
may by summons require the attendance of the person responsible for rendering
such return or other document or remitting any tax, or any officer or employee
of such person, or the attendance of any other person having knowledge in the
premises, and may take testimony and require proof material for his or her
information, with power to administer oaths or affirmations to such person or
persons.
(4) The time and place of examination pursuant to this section shall be
such time and place as may be fixed by the Tax Commissioner and as are
reasonable under the circumstances. In the case of a summons, the date fixed
for appearance before the Tax Commissioner shall not be less than twenty days
from the time of service of the summons.
(5) No taxpayer shall be subjected to unreasonable or unnecessary
examinations or investigations.
(6) Except in accordance with proper judicial order or as otherwise
provided by law, it shall be unlawful for the Tax Commissioner, any officer or
employee of the Tax Commissioner, any person engaged or retained by the Tax
Commissioner on an independent contract basis, any person who pursuant to this
section is permitted to inspect any report or return or to whom a copy, an
abstract, or a portion of any report or return is furnished, any employee of
the State Treasurer or the Department of Administrative Services, or any other
person to divulge, make known, or use in any manner the amount of income or any
particulars set forth or disclosed in any report or return required except for
the purpose of enforcing sections 77-2714 to 77-27,135. The officers charged
with the custody of such reports and returns shall not be required to produce
any of them or evidence of anything contained in them in any action or
proceeding in any court, except on behalf of the Tax Commissioner in an action
or proceeding under the provisions of the tax law to which he or she is a party
or on behalf of any party to any action or proceeding under such sections when
the reports or facts shown thereby are directly involved in such action or
proceeding, in either of which events the court may require the production of,
and may admit in evidence, so much of such reports or of the facts shown
thereby as are pertinent to the action or proceeding and no more. Nothing in
this section shall be construed (a) to prohibit the delivery to a taxpayer, his
or her duly authorized representative, or his or her successors, receivers,
trustees, personal representatives, administrators, assignees, or guarantors,
if directly interested, of a certified copy of any return or report in
connection with his or her tax, (b) to prohibit the publication of statistics
so classified as to prevent the identification of particular reports or returns
and the items thereof, (c) to prohibit the inspection by the Attorney General,
other legal representatives of the state, or a county attorney of the report or
return of any taxpayer who brings an action to review the tax based thereon,
against whom an action or proceeding for collection of tax has been instituted,
or against whom an action, proceeding, or prosecution for failure to comply
with the Nebraska Revenue Act of 1967 is being considered or has been
commenced, (d) to prohibit furnishing to the Nebraska Workers' Compensation
Court the names, addresses, and identification numbers of employers, and such
information shall be furnished on request of the court, (e) to prohibit the
disclosure of information and records to a collection agency contracting with
the Tax Commissioner pursuant to sections 77-377.01 to 77-377.04, (f) to
prohibit the disclosure of information pursuant to section 77-27,195, 77-4110,
77-5731, 77-6521, 77-6837, 77-6839, or 77-6928, (g) to prohibit the disclosure
to the Public Employees Retirement Board of the addresses of individuals who
are members of the retirement systems administered by the board, and such
information shall be furnished to the board solely for purposes of its
administration of the retirement systems upon written request, which request
shall include the name and social security number of each individual for whom
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an address is requested, (h) to prohibit the disclosure of information to the
Department of Labor necessary for the administration of the Employment Security
Law, the Contractor Registration Act, or the Employee Classification Act, (i)
to prohibit the disclosure to the Department of Motor Vehicles of tax return
information pertaining to individuals, corporations, and businesses determined
by the Department of Motor Vehicles to be delinquent in the payment of amounts
due under agreements pursuant to the International Fuel Tax Agreement Act, and
such disclosure shall be strictly limited to information necessary for the
administration of the act, (j) to prohibit the disclosure under section
42-358.08, 43-512.06, or 43-3327 to any court-appointed individuals, the county
attorney, any authorized attorney, or the Department of Health and Human
Services of an absent parent's address, social security number, amount of
income, health insurance information, and employer's name and address for the
exclusive purpose of establishing and collecting child, spousal, or medical
support, (k) to prohibit the disclosure of information to the Department of
Insurance, the Nebraska State Historical Society, or the State Historic
Preservation Officer as necessary to carry out the Department of Revenue's
responsibilities under the Nebraska Job Creation and Mainstreet Revitalization
Act, or (l) to prohibit the disclosure to the Department of Insurance of
information pertaining to authorization for, and use of, tax credits under the
New Markets Job Growth Investment Act. Information so obtained shall be used
for no other purpose. Any person who violates this subsection shall be guilty
of a felony and shall upon conviction thereof be fined not less than one
hundred dollars nor more than five hundred dollars, or be imprisoned not more
than five years, or be both so fined and imprisoned, in the discretion of the
court and shall be assessed the costs of prosecution. If the offender is an
officer or employee of the state, he or she shall be dismissed from office and
be ineligible to hold any public office in this state for a period of two years
thereafter.
(7) Reports and returns required to be filed under income tax provisions
of sections 77-2714 to 77-27,135 shall be preserved until the Tax Commissioner
orders them to be destroyed.
(8) Notwithstanding the provisions of subsection (6) of this section, the
Tax Commissioner may permit the Secretary of the Treasury of the United States
or his or her delegates or the proper officer of any state imposing an income
tax, or the authorized representative of either such officer, to inspect the
income tax returns of any taxpayer or may furnish to such officer or his or her
authorized representative an abstract of the return of income of any taxpayer
or supply him or her with information concerning an item of income contained in
any return or disclosed by the report of any investigation of the income or
return of income of any taxpayer, but such permission shall be granted only if
the statutes of the United States or of such other state, as the case may be,
grant substantially similar privileges to the Tax Commissioner of this state as
the officer charged with the administration of the income tax imposed by
sections 77-2714 to 77-27,135.
(9) Notwithstanding the provisions of subsection (6) of this section, the
Tax Commissioner may permit the Postal Inspector of the United States Postal
Service or his or her delegates to inspect the reports or returns of any person
filed pursuant to the Nebraska Revenue Act of 1967 when information on the
reports or returns is relevant to any action or proceeding instituted or being
considered by the United States Postal Service against such person for the
fraudulent use of the mails to carry and deliver false and fraudulent tax
returns to the Tax Commissioner with the intent to defraud the State of
Nebraska or to evade the payment of Nebraska state taxes.
(10)(a) Notwithstanding the provisions of subsection (6) of this section,
the Tax Commissioner shall, upon written request by the Auditor of Public
Accounts or the Legislative Audit Office, make tax returns and tax return
information open to inspection by or disclosure to officers and employees of
the Auditor of Public Accounts or employees of the Legislative Audit Office for
the purpose of and to the extent necessary in making an audit of the Department
of Revenue pursuant to section 50-1205 or 84-304. The Auditor of Public
Accounts or Legislative Audit Office shall statistically and randomly select
the tax returns and tax return information to be audited based upon a computer
tape provided by the Department of Revenue which contains only total population
documents without specific identification of taxpayers. The Tax Commissioner
shall have the authority to approve the statistical sampling method used by the
Auditor of Public Accounts or Legislative Audit Office. Confidential tax
returns and tax return information shall be audited only upon the premises of
the Department of Revenue or through secure remote access. All audit workpapers
pertaining to the audit of the Department of Revenue that contain return
information in a form that can be associated with or otherwise identify,
directly or indirectly, a particular taxpayer shall be stored in a secure place
in the Department of Revenue.
(b) When selecting tax returns or tax return information for a performance
audit of a tax incentive program, the Legislative Audit Office shall select the
tax returns or tax return information for either all or a statistically and
randomly selected sample of taxpayers who have applied for or who have
qualified for benefits under the tax incentive program that is the subject of
the audit. When the Legislative Audit Office reports on its review of tax
returns and tax return information, it shall comply with subdivision (10)(c) of
this section.
(c) No officer or employee of the Auditor of Public Accounts or
Legislative Audit Office employee shall disclose to any person, other than
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another officer or employee of the Auditor of Public Accounts or Legislative
Audit Office whose official duties require such disclosure, any return or
return information described in the Nebraska Revenue Act of 1967 in a form
which can be associated with or otherwise identify, directly or indirectly, a
particular taxpayer.
(d) Any person who violates the provisions of this subsection shall be
guilty of a Class IV felony and, in the discretion of the court, may be
assessed the costs of prosecution. The guilty officer or employee shall be
dismissed from employment and be ineligible to hold any position of employment
with the State of Nebraska for a period of two years thereafter. For purposes
of this subsection, officer or employee shall include a former officer or
employee of the Auditor of Public Accounts or former employee of the
Legislative Audit Office.
(11) For purposes of subsections (10) through (13) of this section:
(a) Tax returns shall mean any tax or information return or claim for
refund required by, provided for, or permitted under sections 77-2714 to
77-27,135 which is filed with the Tax Commissioner by, on behalf of, or with
respect to any person and any amendment or supplement thereto, including
supporting schedules, attachments, or lists which are supplemental to or part
of the filed return;
(b) Return information shall mean:
(i) A taxpayer's identification number and (A) the nature, source, or
amount of his or her income, payments, receipts, deductions, exemptions,
credits, assets, liabilities, net worth, tax liability, tax withheld,
deficiencies, overassessments, or tax payments, whether the taxpayer's return
was, is being, or will be examined or subject to other investigation or
processing or (B) any other data received by, recorded by, prepared by,
furnished to, or collected by the Tax Commissioner with respect to a return or
the determination of the existence or possible existence of liability or the
amount of liability of any person for any tax, penalty, interest, fine,
forfeiture, or other imposition or offense; and
(ii) Any part of any written determination or any background file document
relating to such written determination; and
(c) Disclosures shall mean the making known to any person in any manner a
return or return information.
(12) The Auditor of Public Accounts shall (a) notify the Tax Commissioner
in writing thirty days prior to the beginning of an audit of his or her intent
to conduct an audit, (b) provide an audit plan, and (c) provide a list of the
tax returns and tax return information identified for inspection during the
audit. The Legislative Audit Office shall notify the Tax Commissioner of the
intent to conduct an audit and of the scope of the audit as provided in section
50-1209.
(13) The Auditor of Public Accounts or the Legislative Audit Office shall,
as a condition for receiving tax returns and tax return information: (a)
Subject employees involved in the audit to the same confidential information
safeguards and disclosure procedures as required of Department of Revenue
employees; (b) establish and maintain a permanent system of standardized
records with respect to any request for tax returns or tax return information,
the reason for such request, and the date of such request and any disclosure of
the tax return or tax return information; (c) establish and maintain a secure
area or place in the Department of Revenue in which the tax returns, tax return
information, or audit workpapers shall be stored; (d) restrict access to the
tax returns or tax return information only to persons whose duties or
responsibilities require access; (e) provide such other safeguards as the Tax
Commissioner determines to be necessary or appropriate to protect the
confidentiality of the tax returns or tax return information; (f) provide a
report to the Tax Commissioner which describes the procedures established and
utilized by the Auditor of Public Accounts or Legislative Audit Office for
insuring the confidentiality of tax returns, tax return information, and audit
workpapers; and (g) upon completion of use of such returns or tax return
information, return to the Tax Commissioner such returns or tax return
information, along with any copies.
(14) The Tax Commissioner may permit other tax officials of this state to
inspect the tax returns and reports filed under sections 77-2714 to 77-27,135,
but such inspection shall be permitted only for purposes of enforcing a tax law
and only to the extent and under the conditions prescribed by the rules and
regulations of the Tax Commissioner.
(15) The Tax Commissioner shall compile the school district information
required by subsection (2) of this section. Insofar as it is possible, such
compilation shall include, but not be limited to, the total adjusted gross
income of each school district in the state. The Tax Commissioner shall adopt
and promulgate such rules and regulations as may be necessary to insure that
such compilation does not violate the confidentiality of any individual income
tax return nor conflict with any other provisions of state or federal law.
Sec. 10. Section 83-4,134.01, Revised Statutes Supplement, 2025, is
amended to read:
83-4,134.01 (1) It is the intent of the Legislature to establish a system
of investigation and performance review in order to provide increased
accountability and oversight regarding the use of room confinement for
juveniles in a juvenile facility.
(2) The following shall apply regarding placement in room confinement of a
juvenile in a juvenile facility:
(a) Room confinement of a juvenile for longer than one hour during a
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twenty-four-hour period shall be documented and approved in writing by a
supervisor in the juvenile facility. Documentation of the room confinement
shall include the date of the occurrence; the race, ethnicity, age, and gender
of the juvenile; the reason for placement of the juvenile in room confinement;
an explanation of why less restrictive means were unsuccessful; the ultimate
duration of the placement in room confinement in hours and minutes; facility
staffing levels at the time of confinement; and any incidents of self-harm or
suicide committed by the juvenile while he or she was isolated;
(b) If any physical or mental health clinical evaluation was performed
during the time the juvenile was in room confinement for longer than one hour,
the results of such evaluation shall be considered in any decision to place a
juvenile in room confinement or to continue room confinement;
(c) The juvenile facility shall electronically submit a quarterly report
quarterly to the Division of Legislative Oversight Legislature on the juveniles
placed in room confinement; the length of time , in hours and minutes, each
juvenile was in room confinement; the race, ethnicity, age, and gender of each
juvenile placed in room confinement; facility staffing levels at the time of
confinement; and the reason each juvenile was placed in room confinement. The
report shall specifically address each instance of room confinement of a
juvenile for more than four hours, including all reasons why attempts to return
the juvenile to the general population of the juvenile facility were
unsuccessful. The report shall also detail all corrective measures taken in
response to noncompliance with this section. The report shall redact all
personal identifying information but shall provide individual, not aggregate,
data. The report shall be delivered electronically to the Legislature. The
initial quarterly report shall be submitted within two weeks after the quarter
ending on September 30, 2016. Subsequent reports shall be submitted for the
ensuing quarters within four weeks after the end of each quarter; and
(d) All reports submitted pursuant to this section shall be in a format
the Division of Legislative Oversight determines is necessary for its review;
and
(e) (d) The Division of Legislative Oversight, specifically the Inspector
General of Nebraska Child Welfare or the Legislative Audit Office, shall review
all data collected pursuant to this section in order to assess the use of room
confinement for juveniles in each juvenile facility and prepare an annual
report of the his or her findings of the Division of Legislative Oversight ,
including, but not limited to, identifying changes in policy and practice which
may lead to decreased use of such confinement as well as model evidence-based
criteria to be used to determine when a juvenile should be placed in room
confinement. The report shall be delivered electronically to the Legislature on
an annual basis.
(3) The use of consecutive periods of room confinement to avoid the intent
or purpose of this section is prohibited.
(4) Any juvenile facility which is not a residential child-caring agency
which fails to comply with the requirements of this section is subject to
disciplinary action as provided in section 83-4,134. Any juvenile facility
which is a residential child-caring agency which fails to comply with the
requirements of this section is subject to disciplinary action as provided in
section 71-1940.
Sec. 11. Original sections 43-2,108, 50-1205, 50-1803, 50-1805, 50-1812,
50-1912, 50-1918, 77-2711, 77-27,119, and 83-4,134.01, Revised Statutes
Supplement, 2025, are repealed.
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