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LEGISLATURE OF NEBRASKA
ONE HUNDRED NINTH LEGISLATURE
SECOND SESSION
LEGISLATIVE BILL 1208
Introduced by Juarez, 5.
Read first time January 21, 2026
Committee: Education
A BILL FOR AN ACT relating to the Tax Equity and Educational1
Opportunities Support Act; to amend section 79-1001, Reissue Revised2
Statutes of Nebraska; to provide a budget requirement; to harmonize3
provisions; and to repeal the original section.4
Be it enacted by the people of the State of Nebraska,5
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Section 1. Section 79-1001, Reissue Revised Statutes of Nebraska, is1
amended to read: 2
79-1001 Sections 79-1001 to 79-1033 and section 2 of this act shall3
be known and may be cited as the Tax Equity and Educational Opportunities4
Support Act. 5
Sec. 2. For school fiscal year 2026-27 and each school fiscal year6
thereafter, each local system shall budget general fund expenditures for7
salaries and benefits for teachers in an amount equal to or greater than8
fifty percent of the total general fund budget of expenditures for such9
school fiscal year. 10
Sec. 3. Original section 79-1001, Reissue Revised Statutes of11
Nebraska, is repealed. 12
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