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LEGISLATURE OF NEBRASKA
ONE HUNDRED NINTH LEGISLATURE
SECOND SESSION
LEGISLATIVE BILL 1182
Introduced by Lippincott, 34; Lonowski, 33.
Read first time January 21, 2026
Committee: Education
A BILL FOR AN ACT relating to education; to amend section 79-1001,1
Reissue Revised Statutes of Nebraska; to provide for a base salary2
for certified teachers as prescribed; to state intent relating to3
establishing a new public education funding system based on block4
grant funding; to state intent for changes to the Tax Equity and5
Educational Opportunities Support Act; to provide severability; and6
to repeal the original section. 7
Be it enacted by the people of the State of Nebraska,8
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Section 1. (1) Commencing with the 2027-28 school year, the annual1
minimum base salary for any certificated teacher employed on a full-time2
basis to teach by a public school district in Nebraska shall be fifty3
thousand dollars. 4
(2) Such minimum base salary shall apply to all certificated5
teachers, regardless of years of experience or educational attainment.6
Nothing in this section shall prevent a school district from paying a7
teacher more than the minimum base salary established in subsection (1)8
of this section, or from establishing salary schedules that reward9
experience, advanced education, or performance above this minimum.10
(3) Beginning with the 2029-30 school year, and biennially11
thereafter, the minimum base salary established in subsection (1) of this12
section shall be adjusted by the percentage change in Nebraska's total13
state General Fund receipts for the two-year period ending on December 3114
of the preceding year, with a minimum adjustment of zero percent. The15
base salary shall not be reduced below the previous year's base salary.16
The adjusted minimum base salary shall be rounded to the nearest one17
hundred dollars. The State Department of Education shall annually publish18
the adjusted minimum base salary by March 1. 19
Sec. 2. (1) It is the intent of the Legislature to establish a20
public education funding system based on block grant funding for21
foundation aid and salary support and to adjust the education funding22
system provided in the Tax Equity and Educational Opportunities Support23
Act to incorporate such block grant funding. The newly established24
funding system shall provide each public school district with a quarterly25
block grant beginning July 1, 2027. The amount of each district's26
quarterly block grant shall be determined by a formula established by the27
Legislature based on factors including, but not limited to, student28
enrollment and the minimum base salary for certificated teachers29
established in section 1 of this act. 30
(2) The State Board of Education shall adopt and promulgate rules31
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and regulations necessary to implement and enforce sections 1 and 2 of1
this act, including procedures for monitoring district compliance and2
reporting on teacher salaries and student counts. 3
Sec. 3. Section 79-1001, Reissue Revised Statutes of Nebraska, is4
amended to read: 5
79-1001 Sections 79-1001 to 79-1033 shall be known and may be cited6
as the Tax Equity and Educational Opportunities Support Act. It is the7
intent of the Legislature that adjustments be made to the Tax Equity and8
Educational Opportunities Support Act beginning with school fiscal year9
2027-28 to provide foundation aid and salary support for public school10
districts via block grant funding pursuant to section 2 of this act.11
Sec. 4. If any section in this act or any part of any section is12
declared invalid or unconstitutional, the declaration shall not affect13
the validity or constitutionality of the remaining portions.14
Sec. 5. Original section 79-1001, Reissue Revised Statutes of15
Nebraska, is repealed. 16
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