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LEGISLATURE OF NEBRASKA
ONE HUNDRED NINTH LEGISLATURE
SECOND SESSION
LEGISLATIVE BILL 772

Introduced by Cavanaugh, M., 6.
Read first time January 07, 2026
Committee: Appropriations
A BILL FOR AN ACT relating to funds; to amend sections 1-111, 2-1503.01,1
2-1587, 2-15,122, 2-5106, 28-429, 29-3921, 46-1121, 47-632, 49-708,2
50-114.05, 50-437, 54-857, 54-2428, 55-131, 60-3,218, 60-1409,3
66-1842, 70-1020, 71-222.02, 71-4732, 71-8612, 72-816, 75-159,4
76-549, 77-1342, 77-5031, 81-201.05, 81-2,147.11, 81-2,162.27,5
81-2,291, 81-406, 81-528, 81-530, 81-5,153, 81-5,180, 81-829.33,6
81-8,110.07, 81-8,129.01, 81-8,194, 81-1201.22, 81-1413.01, 81-1428,7
81-15,165, 81-1607.01, 81-2004.01, 81-2105, 81-3119, 81-3432,8
81-3524, 81-3714, 82-108.02, 83-913.01, 84-409, 84-414, 84-618,9
84-1227, 85-1419, 88-545.01, 88-552, and 89-1,100, Reissue Revised10
Statutes of Nebraska, sections 8-1120, 38-157, 44-116, 53-117.06,11
59-1608.04, 66-739, 66-1521, and 71-5661, Revised Statutes12
Cumulative Supplement, 2024, and sections 2-1577, 8-604, 9-1,101,13
9-1107, 13-2610, 37-351, 46-1403, 48-1,116, 49-14,140, 50-501,14
60-3,201, 60-1505, 60-1513, 61-210, 61-224, 69-1317, 71-5328,15
72-2211, 75-1101, 76-3219, 77-3,110, 77-2911, 77-4025, 77-4310.03,16
77-5601, 79-1064, 81-179, 81-302, 81-407, 81-1201.21, 81-1211,17
81-1213.02, 81-1216, 81-1558, 81-15,121, 81-15,160, 81-15,180,18
81-15,300, 81-2004.07, 81-2004.08, and 82-139, Revised Statutes19
Supplement, 2025; to eliminate provisions relating to transfers from20
certain funds as provided; to eliminate obsolete provisions; and to21
repeal the original sections. 22
Be it enacted by the people of the State of Nebraska,23
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Section 1. Section 1-111, Reissue Revised Statutes of Nebraska, is1
amended to read: 2
1-111 (1) All fees collected under the Public Accountancy Act and3
all costs collected under subdivision (8) of section 1-148 shall be4
remitted by the board to the State Treasurer for credit to the Certified5
Public Accountants Fund which is hereby created. Such fund shall, if and6
when specifically appropriated by the Legislature during any biennium for7
that purpose, be paid out from time to time by the State Treasurer upon8
warrants drawn by the Director of Administrative Services on vouchers9
approved by the board, and such board and expense thereof shall not be10
supported or paid from any other fund of the state. Transfers may be made11
from the fund to the General Fund at the direction of the Legislature12
through June 30, 2011. Any money in the Certified Public Accountants Fund13
available for investment shall be invested by the state investment14
officer pursuant to the Nebraska Capital Expansion Act and the Nebraska15
State Funds Investment Act. 16
(2) The board shall remit civil penalties collected under17
subdivision (5) of section 1-148 to the State Treasurer for distribution18
in accordance with Article VII, section 5, of the Constitution of19
Nebraska. 20
Sec. 2. Section 2-1503.01, Reissue Revised Statutes of Nebraska, is21
amended to read: 22
2-1503.01 The Small Watersheds Flood Control Fund is created. The23
State Treasurer shall credit to the fund such money as is specifically24
appropriated during any session of the Legislature. The State Treasurer25
shall also credit such fund with money contributed to or remitted by26
local organizations which was obtained through the sale or lease of27
property procured through the use of state funds as authorized in28
sections 2-1502 to 2-1503.03. In addition, funds, services, and29
properties made available by the United States or one of its departments30
or agencies may be credited to the fund. The money in the fund shall not31
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be subject to fiscal year or biennium limitations. Transfers may be made1
from the fund to the General Fund at the direction of the Legislature.2
Any money in the Small Watersheds Flood Control Fund available for3
investment shall be invested by the state investment officer pursuant to4
the Nebraska Capital Expansion Act and the Nebraska State Funds5
Investment Act. 6
Sec. 3. Section 2-1577, Revised Statutes Supplement, 2025, is7
amended to read: 8
2-1577 (1) There is hereby created the Nebraska Soil and Water9
Conservation Fund to be administered by the department. The State10
Treasurer shall credit to the fund such money as is (a) transferred to11
the fund by the Legislature, (b) paid to the state as fees, deposits,12
payments, and repayments relating to the fund, both principal and13
interest, and (c) donated as gifts, bequests, or other contributions to14
such fund from public or private entities. Funds made available by any15
agency of the United States may also be credited to such fund if so16
directed by such agency. 17
(2) The money in the fund shall not be subject to any fiscal-year18
limitation or lapse provision of unexpended balance at the end of any19
such fiscal year or biennium. Transfers may be made from the fund to the20
General Fund at the direction of the Legislature. 21
(3) The Department of Administrative Services shall establish a22
subaccount within the Nebraska Soil and Water Conservation Fund for the23
accounting of any money transferred to the fund from the Nebraska24
Environmental Trust Fund. Any money transferred from the Nebraska25
Environmental Trust Fund to the Nebraska Soil and Water Conservation Fund26
shall be expended in accordance with section 81-15,168.27
(4) Any money in the Nebraska Soil and Water Conservation Fund28
available for investment shall be invested by the state investment29
officer pursuant to the Nebraska Capital Expansion Act and the Nebraska30
State Funds Investment Act. 31
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Sec. 4. Section 2-1587, Reissue Revised Statutes of Nebraska, is1
amended to read: 2
2-1587 (1) There is hereby created the Nebraska Resources3
Development Fund to be administered by the department. The State4
Treasurer shall credit to the fund, to carry out sections 2-1586 to5
2-1595, such money as is (a) appropriated to or transferred into the fund6
by the Legislature, (b) paid to the state as fees, deposits, payments,7
and repayments relating to the fund, both principal and interest, and (c)8
donated as gifts, bequests, or other contributions to such fund from9
public or private entities. Funds made available by any department or10
agency of the United States may also be credited to this fund if so11
directed by such department or agency. The money in the fund shall not be12
subject to any fiscal year or biennium limitation requiring13
reappropriation of the unexpended balance at the end of the fiscal year14
or biennium. Transfers may be made from the fund to the General Fund at15
the direction of the Legislature. 16
(2) To aid in the funding of projects and to prevent excessive17
fluctuations in appropriation requirements for the Nebraska Resources18
Development Fund, the department shall create a reserve fund to be used19
only for projects requiring total expenditures from the Nebraska20
Resources Development Fund in excess of five million dollars. Unless21
disapproved by the Governor, the department may credit to such reserve22
fund that portion of any appropriation to the Nebraska Resources23
Development Fund which exceeds five million dollars. The department may24
also credit to the reserve fund such other funds as it determines are25
available. 26
(3) Any money in the Nebraska Resources Development Fund available27
for investment shall be invested by the state investment officer pursuant28
to the Nebraska Capital Expansion Act and the Nebraska State Funds29
Investment Act. 30
Sec. 5. Section 2-15,122, Reissue Revised Statutes of Nebraska, is31
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amended to read: 1
2-15,122 There is hereby created the Natural Resources Water Quality2
Fund. The State Treasurer shall credit to the fund for the uses and3
purposes of section 2-15,123 such money as is specifically appropriated,4
such funds, fees, donations, gifts, services, or devises or bequests of5
real or personal property received by the department from any source,6
federal, state, public, or private, to be used by the department for the7
purpose of funding programs listed in subsection (2) of section 2-15,123,8
and such money credited under sections 2-2634, 2-2638, and 2-2641. The9
department shall allocate money from the fund pursuant to section10
2-15,123. The fund shall be exempt from provisions relating to lapsing of11
appropriations, and the unexpended and unencumbered balance existing in12
the fund on June 30 each year shall be reappropriated , except that13
transfers may be made from the fund to the General Fund at the direction14
of the Legislature. Any money in the Natural Resources Water Quality Fund15
available for investment shall be invested by the state investment16
officer pursuant to the Nebraska Capital Expansion Act and the Nebraska17
State Funds Investment Act. 18
Sec. 6. Section 2-5106, Reissue Revised Statutes of Nebraska, is19
amended to read: 20
2-5106 The Buffer Strip Incentive Fund is created. Proceeds raised21
from fees imposed for the registration of pesticides and earmarked for22
the fund pursuant to section 2-2634, proceeds raised from federal grants23
earmarked for the fund, and any proceeds raised from public or private24
donations made to the fund shall be remitted to the State Treasurer for25
credit to the fund. The fund shall be administered by the department to26
maintain the buffer strip program and for expenses directly related to27
the program, including necessary expenses of the department in carrying28
out its duties and responsibilities under the Buffer Strip Act , except29
that transfers may be made from the fund to the General Fund at the30
direction of the Legislature. The annual cost of administering the buffer31
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strip program shall not exceed ten percent of the total annual proceeds1
credited to the Buffer Strip Incentive Fund. Such administrative costs2
shall include funds allocated by the department to the districts for3
their administrative costs. Any money in the fund available for4
investment shall be invested by the state investment officer pursuant to5
the Nebraska Capital Expansion Act and the Nebraska State Funds6
Investment Act. 7
Sec. 7. Section 8-604, Revised Statutes Supplement, 2025, is amended8
to read: 9
8-604 (1) The Financial Institution Assessment Cash Fund is hereby10
created. The fund shall be used solely for the purposes of administering11
and enforcing the laws specified in section 8-601 , except that transfers12
may be made from the fund to the General Fund at the direction of the13
Legislature. 14
(2) Any money in the Financial Institution Assessment Cash Fund15
available for investment shall be invested by the state investment16
officer pursuant to the Nebraska Capital Expansion Act and the Nebraska17
State Funds Investment Act. Beginning October 1, 2024, any investment18
earnings from investment of money in the fund shall be credited to the19
General Fund. 20
Sec. 8. Section 8-1120, Revised Statutes Cumulative Supplement,21
2024, is amended to read: 22
8-1120 (1) Except as otherwise provided in this section, the23
Securities Act of Nebraska shall be administered by the Director of24
Banking and Finance who may employ such deputies, examiners, assistants,25
or counsel as may be reasonably necessary for the purpose thereof. The26
employment of any person for the administration of the act is subject to27
section 49-1499.07. The director may delegate to a deputy director or28
counsel any powers, authority, and duties imposed upon or granted to the29
director under the act, such as may be lawfully delegated under the30
common law or the statutes of this state. The director may also employ31
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special counsel with respect to any investigation conducted by him or her1
under the act or with respect to any litigation to which the director is2
a party under the act. 3
(2) A security issued by and representing an interest in or a debt4
of, or guaranteed by, any insurance company shall be registered, pursuant5
to the provisions of sections 8-1104 to 8-1109, with the Director of6
Insurance who shall as to such registrations administer and enforce the7
act, and as pertains to the administration and enforcement of such8
registration of such securities all references in the act to director9
shall mean the Director of Insurance. 10
(3)(a) It shall be unlawful for the director or any of his or her11
employees to use for personal benefit any information which is filed with12
or obtained by the director and which is not made public. Neither the13
director nor any of his or her employees shall disclose any confidential14
information except among themselves, when necessary or appropriate in a15
proceeding, examination, or investigation under the act, or as authorized16
in subdivision (3)(b) of this subsection. No provision of the act shall17
either create or derogate from any privilege which exists at common law18
or otherwise when documentary or other evidence is sought under a19
subpoena directed to the director or any of his or her employees.20
(b)(i) In administering the act, the director may also:21
(A) Enter into agreements or relationships with other government22
officials, including, but not limited to, the securities administrator of23
a foreign state and the Securities and Exchange Commission, or self-24
regulatory organizations, to share resources, standardized or uniform25
methods or procedures, and documents, records, and information; or26
(B) Accept and rely on examination or investigation reports made by27
other government officials, including, but not limited to, the securities28
administrator of a foreign state and the Securities and Exchange29
Commission, or self-regulatory organizations. 30
(ii) For purposes of this subdivision, foreign state means any state31
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of the United States, other than the State of Nebraska, any territory of1
the United States, including Puerto Rico, Guam, American Samoa, the Trust2
Territory of the Pacific Islands, or the Virgin Islands, and the District3
of Columbia. 4
(4) The director may adopt and promulgate rules and regulations and5
prescribe forms to carry out the act. No rule and regulation may be6
adopted and promulgated or form may be prescribed unless the director7
finds that the action is necessary or appropriate in the public interest8
or for the protection of investors and consistent with the purposes9
fairly intended by the policy and provisions of the act. In adopting and10
promulgating rules and regulations and prescribing forms the director may11
cooperate with the securities administrators of the other states and the12
Securities and Exchange Commission with a view to effectuating the policy13
of the Securities Act of Nebraska to achieve maximum uniformity in the14
form and content of registration statements, applications, and reports15
wherever practicable. All rules and regulations and forms of the director16
shall be published and made available to any person upon request.17
(5) No provision of the act imposing any liability shall apply to18
any act done or omitted in good faith in conformity with any rule and19
regulation, form, or order of the director, notwithstanding that the rule20
and regulation or form may later be amended or rescinded or be determined21
by judicial or other authority to be invalid for any reason.22
(6) Every hearing in an administrative proceeding shall be public23
unless the director in his or her discretion grants a request joined in24
by all the respondents that the hearing be conducted privately.25
(7)(a) The Securities Act Cash Fund is created. All filing fees,26
registration fees, and all other fees and all money collected by or paid27
to the director under any of the provisions of the act shall be remitted28
to the State Treasurer for credit to the fund, except that registration29
fees collected by or paid to the Director of Insurance pursuant to the30
provisions of the act shall be credited to the Department of Insurance31
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Cash Fund. The Securities Act Cash Fund shall be used for the purpose of1
administering and enforcing the provisions of the act , except that2
transfers may be made to the General Fund at the direction of the3
Legislature. Any money in the Securities Act Cash Fund available for4
investment shall be invested by the state investment officer pursuant to5
the Nebraska Capital Expansion Act and the Nebraska State Funds6
Investment Act. 7
(b) The State Treasurer shall transfer thirty-four million dollars8
from the Securities Act Cash Fund to the General Fund on or before June9
30, 2026, on such dates and in such amounts as directed by the budget10
administrator of the budget division of the Department of Administrative11
Services. The State Treasurer shall transfer twenty-eight million dollars12
from the Securities Act Cash Fund to the General Fund on or before June13
30, 2027, on such dates and in such amounts as directed by the budget14
administrator of the budget division of the Department of Administrative15
Services. The State Treasurer shall transfer twenty-eight million dollars16
from the Securities Act Cash Fund to the General Fund on or before June17
30, 2028, on such dates and in such amounts as directed by the budget18
administrator of the budget division of the Department of Administrative19
Services. The State Treasurer shall transfer twenty-eight million dollars20
from the Securities Act Cash Fund to the General Fund on or before June21
30, 2029, on such dates and in such amounts as directed by the budget22
administrator of the budget division of the Department of Administrative23
Services. 24
(8) A document is filed when it is received by the director. The25
director shall keep a register of all applications for registration and26
registration statements which are or have ever been effective under the27
Securities Act of Nebraska and all denial, suspension, or revocation28
orders which have ever been entered under the act. The register shall be29
open for public inspection. The information contained in or filed with30
any registration statement, application, or report may be made available31
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to the public under such conditions as the director may prescribe.1
(9) The director may, by rule and regulation or order, authorize or2
require the filing of any document required to be filed under the act by3
electronic or other means, processes, or systems. 4
(10) Upon request and at such reasonable charges as he or she shall5
prescribe, the director shall furnish to any person photostatic or other6
copies, certified under his or her seal of office if requested, of any7
entry in the register or any document which is a matter of public record.8
In any proceeding or prosecution under the act, any copy so certified9
shall be prima facie evidence of the contents of the entry or document10
certified. 11
(11) The director in his or her discretion may honor requests from12
interested persons for interpretative opinions. 13
Sec. 9. Section 9-1,101, Revised Statutes Supplement, 2025, is14
amended to read: 15
9-1,101 (1) The Nebraska Bingo Act, the Nebraska County and City16
Lottery Act, the Nebraska Lottery and Raffle Act, the Nebraska Pickle17
Card Lottery Act, the Nebraska Small Lottery and Raffle Act, and section18
9-701 shall be administered and enforced by the Charitable Gaming19
Division of the Department of Revenue, which division is hereby created.20
The Department of Revenue shall make annual reports to the Governor,21
Legislature, Auditor of Public Accounts, and Attorney General on all tax22
revenue received, expenses incurred, and other activities relating to the23
administration and enforcement of such acts. The report submitted to the24
Legislature shall be submitted electronically. 25
(2) The Charitable Gaming Operations Fund is hereby created. Any26
money in the fund available for investment shall be invested by the state27
investment officer pursuant to the Nebraska Capital Expansion Act and the28
Nebraska State Funds Investment Act. 29
(3)(a) Forty percent of the taxes collected pursuant to sections30
9-239, 9-344, 9-429, and 9-648 shall be available to the Charitable31
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Gaming Division for administering and enforcing the acts listed in1
subsection (1) of this section and providing administrative support for2
the Nebraska Commission on Problem Gambling. The remaining sixty percent3
shall be transferred to the General Fund. Any portion of the forty4
percent not used by the division in the administration and enforcement of5
such acts and section shall be distributed as provided in this6
subsection. 7
(b) Beginning July 1, 2019, through June 30, 2026, on or before the8
last day of the last month of each calendar quarter, the State Treasurer9
shall transfer one hundred thousand dollars from the Charitable Gaming10
Operations Fund to the Compulsive Gamblers Assistance Fund.11
(c) Any money remaining in the Charitable Gaming Operations Fund12
after the transfer pursuant to subdivision (b) of this subsection not13
used by the Charitable Gaming Division in its administration and14
enforcement duties pursuant to this section may be transferred to the15
General Fund and the Compulsive Gamblers Assistance Fund at the direction16
of the Legislature. 17
(4) The Tax Commissioner shall employ investigators who shall be18
vested with the authority and power of a law enforcement officer to carry19
out the laws of this state administered by the Tax Commissioner or the20
Department of Revenue and to enforce sections 28-1101 to 28-1117 relating21
to possession of a gambling device. For purposes of enforcing sections22
28-1101 to 28-1117, the authority of the investigators shall be limited23
to investigating possession of a gambling device, notifying local law24
enforcement authorities, and reporting suspected violations to the county25
attorney for prosecution. 26
(5) The Charitable Gaming Division may charge a fee for publications27
and listings it produces. The fee shall not exceed the cost of28
publication and distribution of such items. The division may also charge29
a fee for making a copy of any record in its possession equal to the30
actual cost per page. The division shall remit the fees to the State31
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Treasurer for credit to the Charitable Gaming Operations Fund.1
(6) The taxes collected and available to the Charitable Gaming2
Division pursuant to section 77-3012 shall be used by the division for3
enforcement of the Mechanical Amusement Device Tax Act and maintenance of4
the central server established pursuant to section 77-3013.5
(7) For administrative purposes only, the Nebraska Commission on6
Problem Gambling shall be located within the Charitable Gaming Division.7
The division shall provide office space, furniture, equipment, and8
stationery and other necessary supplies for the commission. Commission9
staff shall be appointed, supervised, and terminated by the director of10
the Gamblers Assistance Program pursuant to section 9-1004.11
Sec. 10. Section 9-1107, Revised Statutes Supplement, 2025, is12
amended to read: 13
9-1107 (1) The Racetrack Gaming Fund is created. The fund shall14
consist of all license, application, and other fees collected under the15
Nebraska Racetrack Gaming Act and all license fees and gross tax receipts16
collected by the commission under sections 2-1203, 2-1203.01, and 2-120817
relating to horseracing but shall not include taxes collected pursuant to18
section 2-1208.01. The fund shall be used for administration of the19
Nebraska Racetrack Gaming Act and the administration of horseracing20
pursuant to Chapter 2, article 12. Transfers may be made from the fund to21
the General Fund at the direction of the Legislature. Any money in the22
Racetrack Gaming Fund available for investment shall be invested by the23
state investment officer pursuant to the Nebraska Capital Expansion Act24
and the Nebraska State Funds Investment Act. Beginning October 1, 2024,25
any investment earnings from investment of money in the fund shall be26
credited to the General Fund. 27
(2) The State Treasurer shall transfer any money in the Racing and28
Gaming Commission's Racing Cash Fund on September 3, 2025, to the29
Racetrack Gaming Fund. 30
Sec. 11. Section 13-2610, Revised Statutes Supplement, 2025, is31
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amended to read: 1
13-2610 (1) Upon the annual certification under section 13-2609, the2
State Treasurer shall transfer after the audit the amount certified to3
the Convention Center Support Fund. The Convention Center Support Fund is4
created. Transfers may be made from the fund to the General Fund at the5
direction of the Legislature. Any money in the Convention Center Support6
Fund available for investment shall be invested by the state investment7
officer pursuant to the Nebraska Capital Expansion Act and the Nebraska8
State Funds Investment Act. 9
(2)(a) It is the intent of the Legislature to appropriate from the10
fund to any political subdivision for which an application for state11
assistance under the Convention Center Facility Financing Assistance Act12
has been approved (i) an annual amount not to exceed seventy percent of13
the state sales tax revenue collected by retailers and operators doing14
business at such facilities on sales at such facilities, state sales tax15
revenue collected on primary and secondary box office sales of admissions16
to such facilities, and state sales tax revenue collected by associated17
hotels and nearby retailers and (ii) an aggregate amount of not more than18
the maximum aggregate appropriation. State assistance shall not be used19
for an operating subsidy. 20
(b) It is further the intent of the Legislature to appropriate from21
the fund to any city of the metropolitan class for which an application22
for state assistance under the Convention Center Facility Financing23
Assistance Act has been approved an amount not to exceed the amount of24
money transferred to the fund pursuant to subdivision (9)(a) of section25
13-3108. 26
(3)(a) Ten percent of the funds appropriated to a city of the27
metropolitan class under subdivision (2)(a) of this section and all of28
the funds appropriated to a city of the metropolitan class under29
subdivision (2)(b) of this section shall be equally distributed to areas30
with a high concentration of poverty. Fifty-five percent of such funds31
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shall be used to showcase important historical aspects of such areas or1
areas within close geographic proximity of the area with a high2
concentration of poverty and to assist with the reduction of street and3
gang violence in such areas. Forty-five percent of such funds shall be4
used to assist with small business and entrepreneurship growth in such5
areas. 6
(b) Each area with a high concentration of poverty that has been7
distributed funds under subdivision (3)(a) of this section shall8
establish a development fund and form a committee which shall identify9
and research potential projects to be completed in the area with a high10
concentration of poverty or in an area within close geographic proximity11
of such area if the project would have a significant or demonstrable12
impact on such area and make final determinations on the use of the funds13
received for such projects. 14
(c) A committee formed under subdivision (3)(b) of this section15
shall include the following members: 16
(i) The member of the city council whose district includes a17
majority of the census tracts which each contain a percentage of persons18
below the poverty line of greater than thirty percent, as determined by19
the most recent American Community Survey 5-Year Estimate, within the20
area with a high concentration of poverty; 21
(ii) The commissioner of the county whose district includes a22
majority of the census tracts which each contain a percentage of persons23
below the poverty line of greater than thirty percent, as determined by24
the most recent American Community Survey 5-Year Estimate, within the25
area with a high concentration of poverty; 26
(iii) Two residents of the area with a high concentration of27
poverty, appointed by the two members of the committee described in28
subdivisions (3)(c)(i) and (ii) of this section. Such resident members29
shall be appointed for four-year terms. Each time a resident member is to30
be appointed pursuant to this subdivision, the committee shall solicit31
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applications from interested individuals by posting notice of the open1
position on the city's website and on the city's official social media2
accounts, if any, and by publishing the notice in a legal newspaper in or3
of general circulation in the area with a high concentration of poverty.4
Applications may be submitted to either of the committee members5
described in subdivisions (3)(c)(i) and (ii) of this section. Prior to6
making any appointment, the committee shall hold a public hearing in the7
area with a high concentration of poverty. Notice of the hearing shall be8
provided, at least seven days prior to the hearing, by posting the notice9
on the city's website and on the city's official social media accounts,10
if any, and by publishing the notice in a legal newspaper in or of11
general circulation in the area with a high concentration of poverty; and12
(iv) The member of the Legislature whose district includes a13
majority of the census tracts which each contain a percentage of persons14
below the poverty line of greater than thirty percent, as determined by15
the most recent American Community Survey 5-Year Estimate, within the16
area with a high concentration of poverty. The member described in this17
subdivision shall be a nonvoting member of the committee.18
(d) A committee formed under subdivision (3)(b) of this section19
shall solicit project ideas from the public and shall hold a public20
hearing in the area with a high concentration of poverty. Notice of a21
proposed hearing shall be provided in accordance with the procedures for22
notice of a public hearing pursuant to section 18-2115.01. The committee23
shall research potential projects and make the final determination24
regarding the annual distribution of funding to such projects.25
(e) For any committee formed under subdivision (3)(b) of this26
section: 27
(i) The two committee members described in subdivisions (3)(c)(i)28
and (ii) of this section shall share joint responsibility of all29
committee operations and meetings. Applications for funding may be30
submitted to either of such members; and 31
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(ii) All applications, reports, and other records of the committee1
shall be accessible to any member of the committee.2
(f) Each recipient of funding from a committee formed under3
subdivision (3)(b) of this section shall submit an itemized report to4
such committee on the use of such funds. A recipient shall not be5
eligible to receive funding for more than three consecutive years unless6
such recipient is able to justify continued funding based on the7
following criteria: 8
(i) The number of people served by the project;9
(ii) The relevance and scale of the project; 10
(iii) The desirability of the social or environmental outcomes of11
the project and how such outcomes will be achievable and measurable;12
(iv) The economic impact on the area with a high concentration of13
poverty; and 14
(v) The recipient's sustainability plan. 15
(g) On or before July 1, 2022, and on or before July 1 of each year16
thereafter, a committee formed under subdivision (3)(b) of this section17
shall electronically submit a report to the Legislature which includes:18
(i) A description of the projects that were funded during the most19
recently completed calendar year; 20
(ii) A description of where such projects were located;21
(iii) A description of the outcomes of such projects; and22
(iv) A ten-year strategic plan on how the committee plans to meet23
the goals described in subdivision (3)(a) of this section.24
(h) For purposes of this subsection, an area with a high25
concentration of poverty means an area within the corporate limits of a26
city of the metropolitan class consisting of one or more contiguous27
census tracts, as determined by the most recent American Community Survey28
5-Year Estimate, which contain a percentage of persons below the poverty29
line of greater than thirty percent, and all census tracts contiguous to30
such tract or tracts. 31
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(4)(a) Ten percent of the funds appropriated to a city of the1
primary class under subdivision (2)(a) of this section may, if the city2
determines by consent of the city council that such funds are not3
currently needed for the purposes described in section 13-2604, be used4
as follows: 5
(i) For investment in the construction of qualified low-income6
housing projects as defined in 26 U.S.C. 42, including qualified projects7
receiving Nebraska affordable housing tax credits under the Affordable8
Housing Tax Credit Act; or 9
(ii) If there are no such qualified low-income housing projects as10
defined in 26 U.S.C. 42 being constructed or expected to be constructed11
within the political subdivision, for investment in areas with a high12
concentration of poverty to assist with low-income housing needs.13
(b) For purposes of this subsection, an area with a high14
concentration of poverty means an area within the corporate limits of a15
city of the primary class consisting of one or more contiguous census16
tracts, as determined by the most recent American Community Survey 5-Year17
Estimate, which contain a percentage of persons below the poverty line of18
greater than thirty percent, and all census tracts contiguous to such19
tract or tracts, as determined by the most recent American Community20
Survey 5-Year Estimate. 21
(5) State assistance to the political subdivision shall no longer be22
available (a) upon the retirement of the bonds issued to acquire,23
construct, improve, repair, replace, or equip all of the political24
subdivision's facilities approved for state assistance under the25
Convention Center Facility Financing Assistance Act or any subsequent26
bonds that refunded the original issue or (b) when state assistance27
reaches the amount determined under subdivision (2)(a) of this section,28
whichever comes first. 29
(6) The remaining thirty percent of state sales tax revenue30
collected by retailers and operators doing business at such facilities on31
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sales at such facilities, state sales tax revenue collected on primary1
and secondary box office sales of admissions to such facilities, and2
state sales tax revenue collected by associated hotels and nearby3
retailers, shall be appropriated by the Legislature to the Civic and4
Community Center Financing Fund. Upon the annual certification required5
pursuant to section 13-2609 and following the transfer to the Convention6
Center Support Fund required pursuant to subsection (1) of this section,7
the State Treasurer shall transfer an amount equal to the remaining8
thirty percent from the Convention Center Support Fund to the Civic and9
Community Center Financing Fund. 10
(7) Any municipality that has applied for and received a grant of11
assistance under the Civic and Community Center Financing Act may not12
receive state assistance under the Convention Center Facility Financing13
Assistance Act. 14
Sec. 12. Section 28-429, Reissue Revised Statutes of Nebraska, is15
amended to read: 16
28-429 (1) There is hereby established in the Nebraska State Patrol17
a Division of Drug Control. The division shall consist of such personnel18
as may be designated by the Superintendent of Law Enforcement and Public19
Safety. It shall be the duty of the division to enforce all of the20
provisions of the Uniform Controlled Substances Act and any other21
provisions of the law dealing with controlled substances and to conduct22
drug education activities as directed by the superintendent. The Nebraska23
State Patrol shall cooperate with federal agencies, the department, other24
state agencies, elementary and secondary schools, and County Drug Law25
Enforcement and Education Fund Boards in discharging their26
responsibilities concerning traffic in controlled substances, in27
suppressing the abuse of controlled substances, and in conducting drug28
education activities. To this end the division is authorized to: (a)29
Arrange for the exchange of information between governmental officials30
concerning the use and abuse of controlled substances; (b) coordinate and31
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cooperate in training programs on controlled substance law enforcement1
and education at the local and state levels; (c) establish a centralized2
unit which will accept, catalog, file, and collect statistics, including3
records of drug dependent persons and other controlled substance law4
offenders within the state, and make such information available for5
federal, state, and local law enforcement purposes on request; (d)6
cooperate in locating, eradicating, and destroying wild or illicit growth7
of plant species from which controlled substances may be extracted, and8
for these purposes a peace officer is hereby authorized to enter onto9
property upon which there are no buildings or upon which there are only10
uninhabited buildings without first obtaining a search warrant or11
consent; (e) develop a priority program so as to focus the bulk of its12
efforts on the reduction and elimination of the most damaging drugs13
including narcotic drugs, depressant and stimulant drugs, and14
hallucinogenic drugs; and (f) develop and conduct drug education15
activities in cooperation with elementary and secondary schools in16
Nebraska and with County Drug Law Enforcement and Education Fund Boards.17
(2) There is hereby created the Nebraska State Patrol Drug Control18
and Education Cash Fund which shall be used for the purposes of (a)19
obtaining evidence for enforcement of any state law relating to the20
control of drug abuse and (b) drug education activities conducted21
pursuant to subsection (1) of this section , except that transfers may be22
made from the fund to the General Fund at the direction of the23
Legislature. Any money in the Nebraska State Patrol Drug Control and24
Education Cash Fund available for investment shall be invested by the25
state investment officer pursuant to the Nebraska Capital Expansion Act26
and the Nebraska State Funds Investment Act. 27
(3) For the purpose of establishing and maintaining legislative28
oversight and accountability, the Appropriations Committee of the29
Legislature shall formulate record-keeping procedures to be adhered to by30
the Nebraska State Patrol for all expenditures, disbursements, and31
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transfers of cash from the Nebraska State Patrol Drug Control and1
Education Cash Fund. Based on these record-keeping procedures, the2
Nebraska State Patrol shall prepare and electronically deliver to the3
Clerk of the Legislature at the commencement of each succeeding session a4
detailed report which shall contain, but not be limited to: (a) Current5
total in the cash fund; (b) total amount of expenditures; (c) purpose of6
the expenditures to include: (i) Salaries and any expenses of all agents7
and informants; (ii) front money for drug purchases; (iii) names of drugs8
and quantity of purchases; (iv) amount of front money recovered; and (v)9
drug education activities; (d) total number of informers on payroll; (e)10
amounts delivered to patrol supervisors for distribution to agents and11
informants and the method of accounting for such transactions and the12
results procured through such transactions; and (f) a description of the13
drug education activities conducted since the date of the previous14
report. Each member of the Legislature shall receive an electronic copy15
of such report by making a request for it to the superintendent.16
(4) The superintendent shall adopt and promulgate rules and17
regulations to carry out this section. 18
Sec. 13. Section 29-3921, Reissue Revised Statutes of Nebraska, is19
amended to read: 20
29-3921 (1) The Commission on Public Advocacy Operations Cash Fund21
is created. The fund shall be used for the operations of the commission ,22
except that transfers may be made from the fund to the General Fund at23
the direction of the Legislature through June 30, 2011. The Commission on24
Public Advocacy Operations Cash Fund shall consist of money remitted25
pursuant to section 33-156. It is the intent of the Legislature that the26
commission shall be funded solely from the fund. Any money in the fund27
available for investment shall be invested by the state investment28
officer pursuant to the Nebraska Capital Expansion Act and the Nebraska29
State Funds Investment Act. 30
(2) On July 1, 2011, or as soon thereafter as administratively31
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possible, the State Treasurer shall transfer one hundred thousand dollars1
from the Commission on Public Advocacy Operations Cash Fund to the2
Supreme Court Education Fund. The State Court Administrator shall use3
these funds to assist the juvenile justice system in providing prefiling4
and diversion programming designed to reduce excessive absenteeism and5
unnecessary involvement with the juvenile justice system.6
(3) The State Treasurer shall transfer the following amounts from7
the Commission on Public Advocacy Operations Cash Fund to the Court8
Appointed Special Advocate Fund: 9
(a) On July 1, 2011, or as soon thereafter as administratively10
possible, one hundred thousand dollars; and 11
(b) On July 1, 2012, or as soon thereafter as administratively12
possible, two hundred thousand dollars. 13
(4) On July 1, 2012, or as soon thereafter as administratively14
possible, the State Treasurer shall transfer sixty thousand dollars from15
the Commission on Public Advocacy Operations Cash Fund to the Nebraska16
State Patrol Cash Fund. 17
The Nebraska State Patrol shall use such funds to contract with the18
University of Nebraska to study sex offender recidivism data before and19
after the passage of Laws 2009, LB285, which changed the Nebraska sex20
offender classification system from an evaluation of risk assessment21
system to an offense-based assessment system in the attempt by the state22
to comply with federal requirements under the Adam Walsh Child Protection23
and Safety Act of 2006. 24
Sec. 14. Section 37-351, Revised Statutes Supplement, 2025, is25
amended to read: 26
37-351 There is hereby created a fund to be known as the Nebraska27
Outdoor Recreation Development Cash Fund. The fund shall contain the28
money received pursuant to section 77-2602 and any funds donated as29
gifts, bequests, or other contributions to such fund from public or30
private entities. Transfers may be made from the fund to the General Fund31
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at the direction of the Legislature. Any money in the Nebraska Outdoor1
Recreation Development Cash Fund available for investment shall be2
invested by the state investment officer pursuant to the Nebraska Capital3
Expansion Act and the Nebraska State Funds Investment Act.4
Sec. 15. Section 38-157, Revised Statutes Cumulative Supplement,5
2024, is amended to read: 6
38-157 (1) The Professional and Occupational Credentialing Cash Fund7
is created. Except as provided in section 71-17,113, the fund shall8
consist of all fees, gifts, grants, and other money, excluding fines and9
civil penalties, received or collected by the department under sections10
38-151 to 38-156 and the Nebraska Regulation of Health Professions Act.11
(2) The department shall use the fund for the administration and12
enforcement of such laws regulating the individuals and businesses listed13
in section 38-121. Transfers may be made from the fund to the General14
Fund at the direction of the Legislature. The State Treasurer shall15
transfer any money in the Professional and Occupational Credentialing16
Cash Fund for licensing activities under the Water Well Standards and17
Contractors' Practice Act on July 1, 2021, to the Water Well Standards18
and Contractors' Licensing Fund. 19
(3) Any money in the Professional and Occupational Credentialing20
Cash Fund available for investment shall be invested by the state21
investment officer pursuant to the Nebraska Capital Expansion Act and the22
Nebraska State Funds Investment Act. Beginning October 1, 2024, any23
investment earnings from investment of money in the fund shall be24
credited to the General Fund. 25
Sec. 16. Section 44-116, Revised Statutes Cumulative Supplement,26
2024, is amended to read: 27
44-116 (1) All money collected by the Department of Insurance for28
examination of the affairs of domestic, foreign, or alien insurance29
companies and insurers as defined in and pursuant to the Insurers30
Examination Act or any other provision of Chapter 44 or for valuing the31
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reserve liabilities of life insurance companies shall be remitted by the1
department to the State Treasurer for credit to the Department of2
Insurance Cash Fund, which fund is hereby created. Money in the3
Department of Insurance Cash Fund may be used for transfers to the4
General Fund at the direction of the Legislature. Any money in the5
Department of Insurance Cash Fund available for investment shall be6
invested by the state investment officer pursuant to the Nebraska Capital7
Expansion Act and the Nebraska State Funds Investment Act.8
(2) The State Treasurer shall transfer fourteen million dollars from9
the Department of Insurance Cash Fund to the General Fund on or before10
June 30, 2026, on such dates and in such amounts as directed by the11
budget administrator of the budget division of the Department of12
Administrative Services. The State Treasurer shall transfer eleven13
million dollars from the Department of Insurance Cash Fund to the General14
Fund on or before June 30, 2027, on such dates and in such amounts as15
directed by the budget administrator of the budget division of the16
Department of Administrative Services. The State Treasurer shall transfer17
eleven million dollars from the Department of Insurance Cash Fund to the18
General Fund on or before June 30, 2028, on such dates and in such19
amounts as directed by the budget administrator of the budget division of20
the Department of Administrative Services. The State Treasurer shall21
transfer eleven million dollars from the Department of Insurance Cash22
Fund to the General Fund on or before June 30, 2029, on such dates and in23
such amounts as directed by the budget administrator of the budget24
division of the Department of Administrative Services.25
Sec. 17. Section 46-1121, Reissue Revised Statutes of Nebraska, is26
amended to read: 27
46-1121 (1) To aid in defraying the cost of administration of the28
Nebraska Chemigation Act, the district shall collect an initial29
application fee for a permit, a special permit fee, an annual renewal30
fee, and an emergency permit fee. The fees shall be established by the31
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district and shall be sufficient to cover the ongoing administrative1
costs and the costs of annual inspection programs by the district and2
department. The fees collected pursuant to this section shall be3
established by the district in the amount necessary to pay reasonable4
costs of administering the permit program pursuant to the act. The fee5
for a permit and special permit shall not exceed one hundred fifty6
dollars. The fee for a renewal permit shall not exceed one hundred7
dollars. The fee for an emergency permit under section 46-1119 shall not8
exceed five hundred dollars. The district shall adopt and promulgate9
rules and regulations establishing a fee schedule to be paid to the10
district by a person or persons applying for a permit to operate a11
chemigation system. 12
(2) The fee for initial application for a permit or special permit13
shall be payable to the district. For each permit, five dollars shall be14
paid by the district to the department. 15
(3) The annual fee for renewal of a permit or special permit shall16
be payable to the district. For each permit, two dollars of the annual17
fee shall be paid by the district to the department.18
(4) All fees shall be used by the district and the department to19
administer the Nebraska Chemigation Act. The department's fee shall be20
credited to the Chemigation Costs Fund which is hereby created. All fees21
collected by the department pursuant to the act shall be remitted to the22
State Treasurer for credit to the fund. Transfers may be made from the23
fund to the General Fund at the direction of the Legislature. Any money24
in the Chemigation Costs Fund available for investment shall be invested25
by the state investment officer pursuant to the Nebraska Capital26
Expansion Act and the Nebraska State Funds Investment Act.27
(5) All permits issued pursuant to sections 46-1117 and 46-1117.0128
shall be annual permits and shall expire each year on June 1. A permit29
may be renewed each year upon payment of the annual renewal fee and30
completion of a form provided by the district which lists the names of31
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all chemicals used in chemigation the previous year. Once a permit has1
expired, it shall not be reinstated without meeting all of the2
requirements for a new permit including an inspection and payment of the3
initial application fee. 4
Sec. 18. Section 46-1403, Revised Statutes Supplement, 2025, is5
amended to read: 6
46-1403 There is hereby created the Water Well Decommissioning Fund.7
The State Treasurer shall credit to the fund for the uses and purposes of8
sections 46-1401 to 46-1405 such money as is specifically appropriated9
and such funds, fees, donations, gifts, services, or devises or bequests10
of real or personal property received by the Department of Water, Energy,11
and Environment from any source, federal, state, public, or private, to12
be used by the department for the purpose of accelerating the13
decommissioning of illegal water wells. The department shall allocate14
money from the fund for purposes of sections 46-1401 to 46-1405. The fund15
shall be exempt from provisions relating to lapsing of appropriations.16
Transfers may be made from the fund to the General Fund at the direction17
of the Legislature. Any money in the Water Well Decommissioning Fund18
available for investment shall be invested by the state investment19
officer pursuant to the Nebraska Capital Expansion Act and the Nebraska20
State Funds Investment Act. 21
Sec. 19. Section 47-632, Reissue Revised Statutes of Nebraska, is22
amended to read: 23
47-632 (1) The Community Corrections Uniform Data Analysis Cash Fund24
is created. Except as provided in subsection subsections (2) , (3), and25
(4) of this section, the fund shall be within the Nebraska Commission on26
Law Enforcement and Criminal Justice, shall be administered by the27
division, and shall only be used to support operations costs and analysis28
relating to the implementation and coordination of the uniform analysis29
of crime data pursuant to the Community Corrections Act, including30
associated information technology projects. The fund shall consist of31
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money collected pursuant to section 47-633. 1
(2) Transfers may be made from the fund to the General Fund at the2
direction of the Legislature. 3
(3) The State Treasurer shall transfer the following amounts from4
the Community Corrections Uniform Data Analysis Cash Fund to the Violence5
Prevention Cash Fund: 6
(a) Two hundred thousand dollars on July 1, 2011, or as soon7
thereafter as administratively possible; and 8
(b) Two hundred thousand dollars on July 1, 2012, or as soon9
thereafter as administratively possible. 10
(4) The State Treasurer shall transfer the following amounts from11
the Community Corrections Uniform Data Analysis Cash Fund to the Nebraska12
Law Enforcement Training Center Cash Fund: 13
(a) Two hundred thousand dollars on July 1, 2017, or as soon14
thereafter as administratively possible; and 15
(b) Two hundred thousand dollars on July 1, 2018, or as soon16
thereafter as administratively possible. 17
(2) (5) Any money in the Community Corrections Uniform Data Analysis18
Cash Fund available for investment shall be invested by the state19
investment officer pursuant to the Nebraska Capital Expansion Act and the20
Nebraska State Funds Investment Act. 21
Sec. 20. Section 48-1,116, Revised Statutes Supplement, 2025, is22
amended to read: 23
48-1,116 The Compensation Court Cash Fund is hereby created. The24
fund shall be used to aid in providing for the expense of administering25
the Nebraska Workers' Compensation Act and the payment of the salaries26
and expenses of the personnel of the Nebraska Workers' Compensation27
Court. 28
All fees received pursuant to sections 48-120, 48-120.02, 48-138,29
48-139, 48-145.04, and 48-165 shall be remitted to the State Treasurer30
for credit to the Compensation Court Cash Fund. The fund shall also31
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consist of amounts credited to the fund pursuant to sections 48-1,113,1
48-1,114, and 77-912. The State Treasurer may receive and credit to the2
fund any money which may at any time be contributed to the state or the3
fund by the federal government or any agency thereof to which the state4
may be or become entitled under any act of Congress or otherwise by5
reason of any payment made from the fund. 6
Transfers may be made from the fund to the General Fund at the7
direction of the Legislature until June 30, 2026. Any money in the8
Compensation Court Cash Fund available for investment shall be invested9
by the state investment officer pursuant to the Nebraska Capital10
Expansion Act and the Nebraska State Funds Investment Act.11
Sec. 21. Section 49-708, Reissue Revised Statutes of Nebraska, is12
amended to read: 13
49-708 The Nebraska Statutes Cash Fund is created. The fund shall14
consist of funds received pursuant to section 49-707. The fund shall be15
used by the Revisor of Statutes to perform the duties required by16
subdivision (4) of section 49-702 and section 49-704 , except that17
transfers may be made from the fund to the General Fund at the direction18
of the Legislature. Any money in the Nebraska Statutes Cash Fund19
available for investment shall be invested by the state investment20
officer pursuant to the Nebraska Capital Expansion Act and the Nebraska21
State Funds Investment Act. 22
The Nebraska Statutes Distribution Cash Fund is created. The fund23
shall consist of funds received pursuant to section 49-707. The fund24
shall be used by the Supreme Court to perform the duties required by such25
section. Any money in the fund available for investment shall be invested26
by the state investment officer pursuant to the Nebraska Capital27
Expansion Act and the Nebraska State Funds Investment Act.28
Sec. 22. Section 49-14,140, Revised Statutes Supplement, 2025, is29
amended to read: 30
49-14,140 The Nebraska Accountability and Disclosure Commission Cash31
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Fund is hereby created. The fund shall consist of funds received by the1
commission pursuant to sections 49-1449.01, 49-1470, 49-1480.01, 49-1482,2
49-14,123, and 49-14,123.01 and subdivision (1)(d) of section 49-14,126.3
The fund shall be used by the commission in administering the Nebraska4
Political Accountability and Disclosure Act. Any money in the Nebraska5
Accountability and Disclosure Commission Cash Fund available for6
investment shall be invested by the state investment officer pursuant to7
the Nebraska Capital Expansion Act and the Nebraska State Funds8
Investment Act. Transfers may be made from the fund to the General Fund9
at the direction of the Legislature. 10
On April 25, 2013, the State Treasurer shall transfer $630,870 from11
the Campaign Finance Limitation Cash Fund to the Nebraska Accountability12
and Disclosure Commission Cash Fund to be used for development,13
implementation, and maintenance of an electronic filing system for14
campaign statements and other reports under the Nebraska Political15
Accountability and Disclosure Act and for making such statements and16
reports available to the public on the website of the commission. The17
State Treasurer shall transfer the balance of the Campaign Finance18
Limitation Cash Fund to the Election Administration Fund on or before19
July 5, 2013, or as soon thereafter as administratively possible.20
Sec. 23. Section 50-114.05, Reissue Revised Statutes of Nebraska, is21
amended to read: 22
50-114.05 The Clerk of the Legislature Cash Fund is hereby created.23
The fund shall consist of funds received by the Clerk of the Legislature24
pursuant to sections 49-1480.01 and 49-1482. The fund shall be used by25
the Clerk of the Legislature to perform the duties required by sections26
49-1480 to 49-1492.01 , except that transfers may be made from the fund27
to the General Fund at the direction of the Legislature. Any money in the28
Clerk of the Legislature Cash Fund available for investment shall be29
invested by the state investment officer pursuant to the Nebraska Capital30
Expansion Act and the Nebraska State Funds Investment Act.31
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Sec. 24. Section 50-437, Reissue Revised Statutes of Nebraska, is1
amended to read: 2
50-437 There is hereby created the Nebraska Legislative Shared3
Information System Cash Fund, which fund shall consist of fees received4
from services provided by the Legislature. Transfers may be made from the5
fund to the General Fund at the direction of the Legislature. Any money6
in the Nebraska Legislative Shared Information System Cash Fund available7
for investment shall be invested by the state investment officer pursuant8
to the Nebraska Capital Expansion Act and the Nebraska State Funds9
Investment Act. 10
Sec. 25. Section 50-501, Revised Statutes Supplement, 2025, is11
amended to read: 12
50-501 (1) The Bioscience Steering Committee is created. The13
committee shall consist of the chairperson of the Revenue Committee of14
the Legislature or his or her designee, the chairperson of the15
Appropriations Committee or his or her designee, and three members of the16
Legislature selected by the Executive Board of the Legislative Council.17
The executive board shall appoint a chairperson and vice-chairperson of18
the committee. 19
(2) The committee shall conduct a study to measure the impact of the20
bioscience economy in Nebraska and prepare a strategic plan for growing21
the bioscience economy in Nebraska. The strategic plan shall report on22
any progress or remaining work since the last study conducted on the23
bioscience industry. The strategic plan shall further propose strategies24
for developing the bioscience economy and shall include, but not be25
limited to, strategies to (a) stimulate job growth in the fields of26
science, technology, and engineering throughout Nebraska, (b) encourage27
individuals and organizations engaged in the biotechnology businesses to28
locate and expand in Nebraska, (c) capture and commercialize technology29
that is discovered and developed in Nebraska, (d) grow Nebraska's30
investment capital market and incentivize investment in life science31
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start-up companies, and (e) develop Nebraska's biotechnology workforce in1
cooperation with higher education institutions. The strategic plan shall2
estimate the wealth and number of jobs generated from expanding the3
bioscience economy. 4
(3) The committee, in consultation with the executive board, shall5
commission a nonprofit corporation to provide research, analysis, and6
recommendations to the committee for the development of the study and7
strategic plan. The nonprofit corporation shall be incorporated pursuant8
to the Nebraska Nonprofit Corporation Act, shall be organized exclusively9
for nonprofit purposes within the meaning of section 501(c)(6) of the10
Internal Revenue Code as defined in section 49-801.01, shall be engaged11
in activities to facilitate and promote the growth of life sciences12
within Nebraska, and shall be dedicated to the development and growth of13
the bioscience economy. 14
(4) The committee shall prepare and present electronically to the15
Legislature a statewide strategic plan for the bioscience economy during16
the One Hundred Fifth Legislature, First Session, for consideration by17
the Legislature. 18
(5)(a) The Biotechnology Development Cash Fund is created. The money19
in the fund shall be used to commission the nonprofit corporation and20
provide access to resources necessary for developing the study and21
strategic plan. 22
(b) The fund may receive gifts, bequests, grants, or other23
contributions or donations from public or private entities. Transfers may24
be made from the fund to the General Fund at the direction of the25
Legislature. Any money in the Biotechnology Development Cash Fund26
available for investment shall be invested by the state investment27
officer pursuant to the Nebraska Capital Expansion Act and the Nebraska28
State Funds Investment Act. 29
(c) The Biotechnology Development Cash Fund terminates July 1, 2026.30
Sec. 26. Section 53-117.06, Revised Statutes Cumulative Supplement,31
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2024, is amended to read: 1
53-117.06 Any money collected by the commission pursuant to section2
53-117.05, 53-165.01, or 53-167.02 shall be credited to the Nebraska3
Liquor Control Commission Rule and Regulation Cash Fund, which fund is4
hereby created. The purpose of the fund shall be to cover any5
administrative costs, including salary and benefits, incurred by the6
commission in producing or distributing the material referred to in such7
sections and to defray the costs associated with electronic regulatory8
transactions, industry education events, enforcement training, and9
equipment for regulatory work. Transfers may be made from the fund to the10
General Fund at the direction of the Legislature. Any money in the11
Nebraska Liquor Control Commission Rule and Regulation Cash Fund12
available for investment shall be invested by the state investment13
officer pursuant to the Nebraska Capital Expansion Act and the Nebraska14
State Funds Investment Act. 15
Sec. 27. Section 54-857, Reissue Revised Statutes of Nebraska, is16
amended to read: 17
54-857 All money received pursuant to the Commercial Feed Act shall18
be remitted by the director to the State Treasurer for credit to the19
Commercial Feed Administration Cash Fund which is hereby created. Such20
fund shall be used by the department to aid in defraying the expenses of21
administering the act and to aid in defraying the expenses related to a22
cooperative agreement with the United States Department of Agriculture23
Market News reporting program. Transfers may be made from the fund to the24
General Fund at the direction of the Legislature. Any money in the25
Commercial Feed Administration Cash Fund available for investment shall26
be invested by the state investment officer pursuant to the Nebraska27
Capital Expansion Act and the Nebraska State Funds Investment Act.28
Sec. 28. Section 54-2428, Reissue Revised Statutes of Nebraska, is29
amended to read: 30
54-2428 (1) Any person required to obtain a National Pollutant31
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Discharge Elimination System permit for an animal feeding operation or a1
construction and operating permit for a livestock waste control facility2
shall file an application with the department accompanied by the3
appropriate fees in the manner established by the department. The4
application fee shall be established by the council with a maximum fee of5
two hundred dollars. For major modifications to an application or a6
permit, the fee shall equal the amount of the application fee.7
(2) On or before March 1, 2006, and each year thereafter, each8
person who has a National Pollutant Discharge Elimination System permit9
or who has a large concentrated animal feeding operation, as defined in10
40 C.F.R. 122 and 123, as such regulations existed on January 1, 2004,11
and a state operating permit, a construction and operating permit, or a12
construction approval issued pursuant to the Environmental Protection Act13
or the Livestock Waste Management Act shall pay a per head annual fee14
based on the permitted capacity identified in the permit for that15
facility. The department shall invoice each permittee by February 1,16
2006, and February 1 of each year thereafter. 17
(3) The initial annual fee shall be: Beef cattle, ten cents per18
head; veal calves, ten cents per head; dairy cows, fifteen cents per19
head; swine larger than fifty-five pounds, four dollars per one hundred20
head or fraction thereof; swine less than fifty pounds, one dollar per21
one hundred head or fraction thereof; horses, twenty cents per head;22
sheep or lambs, one dollar per one hundred head or fraction thereof;23
turkeys, two dollars per one thousand head or fraction thereof; chickens24
or ducks with liquid manure facility, three dollars per one thousand head25
or fraction thereof; and chickens or ducks with other than liquid manure26
facility, one dollar per one thousand head or fraction thereof. This fee27
structure may be reviewed in fiscal year 2007-08. 28
(4) Beginning in fiscal year 2007-08, the department shall annually29
review and adjust the fee structure in this section and section 54-242330
to ensure that fees are adequate to meet twenty percent of the program31
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costs from the previous fiscal year. All fees collected under this1
section and sections 54-2423, 54-2435, and 54-2436 shall be remitted to2
the State Treasurer for credit to the Livestock Waste Management Cash3
Fund which is created for the purposes described in the Livestock Waste4
Management Act. Transfers may be made from the fund to the General Fund5
at the direction of the Legislature. Any money in the Livestock Waste6
Management Cash Fund available for investment shall be invested by the7
state investment officer pursuant to the Nebraska Capital Expansion Act8
and the Nebraska State Funds Investment Act. 9
(5) On or before January 1 of each year, the department shall submit10
electronically a report to the Legislature in sufficient detail to11
document all direct and indirect costs incurred in the previous fiscal12
year in carrying out the Livestock Waste Management Act, including the13
number of inspections conducted, the number of animal feeding operations14
with livestock waste control facilities, the number of animal feeding15
operations inspected, the size of the livestock waste control facilities,16
the results of water quality monitoring programs, and other elements17
relating to carrying out the act. The Appropriations Committee of the18
Legislature shall review the report in its analysis of executive programs19
in order to verify that the revenue generated from fees was used solely20
to offset appropriate and reasonable costs associated with carrying out21
the act. 22
Sec. 29. Section 55-131, Reissue Revised Statutes of Nebraska, is23
amended to read: 24
55-131 The Military Department Cash Fund is created. The fund shall25
be administered by the Adjutant General. The fund shall consist of all26
nonfederal revenue received by the National Guard pursuant to this27
section. The Adjutant General is hereby authorized to accept by devise,28
gift, or otherwise and hold, as trustee, for the benefit and use of the29
National Guard or any part thereof any property, real or personal; to30
invest and reinvest the property; to collect, receive, and recover the31
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rents, incomes, and issues from the property; and to expend them as1
provided by the terms of the devise or gift, or if not so provided, to2
expend them for the benefit and use of the National Guard as he or she in3
his or her discretion shall determine, subject to the approval of the4
Governor. Except as otherwise provided by law, all other money received5
by the National Guard and derived from any other source shall be remitted6
to the State Treasurer for credit to the Military Department Cash Fund.7
Transfers may be made from the fund to the General Fund at the direction8
of the Legislature. Any money in the Military Department Cash Fund9
available for investment shall be invested by the state investment10
officer pursuant to the Nebraska Capital Expansion Act and the Nebraska11
State Funds Investment Act. 12
Sec. 30. Section 59-1608.04, Revised Statutes Cumulative Supplement,13
2024, is amended to read: 14
59-1608.04 (1) The State Settlement Cash Fund is created. The fund15
shall be maintained by the Department of Justice and administered by the16
Attorney General. Except as otherwise provided by law, the fund shall17
consist of all recoveries received pursuant to the Consumer Protection18
Act, including any money, funds, securities, or other things of value in19
the nature of civil damages or other payment, except criminal penalties,20
whether such recovery is by way of verdict, judgment, compromise, or21
settlement in or out of court, or other final disposition of any case or22
controversy, or any other payments received on behalf of the state by the23
Department of Justice and administered by the Attorney General for the24
benefit of the state or the general welfare of its citizens, but25
excluding all funds held in a trust capacity where specific benefits26
accrue to specific individuals, organizations, or governments. The fund27
may be expended for any allowable legal purposes as determined by the28
Attorney General. Transfers from the State Settlement Cash Fund may be29
made at the direction of the Legislature to the Nebraska Capital30
Construction Fund, the Legal Education for Public Service and Rural31
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Practice Loan Repayment Assistance Fund, the Nebraska State Patrol Cash1
Fund, and the Financial Literacy Cash Fund , and the General Fund. To2
provide necessary financial accountability and management oversight,3
revenue from individual settlement agreements or other separate sources4
credited to the State Settlement Cash Fund may be tracked and accounted5
for within the state accounting system through the use of separate and6
distinct funds, subfunds, or any other available accounting mechanism7
specifically approved by the Accounting Administrator for use by the8
Department of Justice. Any money in the fund available for investment9
shall be invested by the state investment officer pursuant to the10
Nebraska Capital Expansion Act and the Nebraska State Funds Investment11
Act. Beginning October 1, 2024, any investment earnings from investment12
of money in the fund shall be credited to the General Fund.13
(2) The State Treasurer shall transfer two million five hundred14
thousand dollars from the State Settlement Cash Fund to the Nebraska15
Capital Construction Fund on July 1, 2013, or as soon thereafter as16
administratively possible. 17
(3) The State Treasurer shall transfer eight hundred seventy-six18
thousand nine hundred ninety-eight dollars from the State Settlement Cash19
Fund to the General Fund on or before June 30, 2018, on such dates and in20
such amounts as directed by the budget administrator of the budget21
division of the Department of Administrative Services.22
(4) The State Treasurer shall transfer one million seven hundred23
fifty-six thousand six hundred thirty-nine dollars from the State24
Settlement Cash Fund to the General Fund on or before June 30, 2019, on25
such dates and in such amounts as directed by the budget administrator of26
the budget division of the Department of Administrative Services.27
(5) The State Treasurer shall transfer one hundred twenty-five28
thousand dollars from the State Settlement Cash Fund to the Legal29
Education for Public Service and Rural Practice Loan Repayment Assistance30
Fund on or before April 30, 2018, on such dates and in such amounts as31
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directed by the budget administrator of the budget division of the1
Department of Administrative Services. 2
(6) The State Treasurer shall transfer one hundred fifty thousand3
dollars from the State Settlement Cash Fund to the Legal Education for4
Public Service and Rural Practice Loan Repayment Assistance Fund on or5
before July 9, 2018, on such dates and in such amounts as directed by the6
budget administrator of the budget division of the Department of7
Administrative Services. 8
Sec. 31. Section 60-3,201, Revised Statutes Supplement, 2025, is9
amended to read: 10
60-3,201 There is hereby created the Motor Carrier Division Cash11
Fund. Such fund shall be used by the Division of Motor Carrier Services12
of the department to carry out the operations of the division including13
the administration of titling and registering vehicles in14
interjurisdiction commerce and its duties pursuant to section 66-1415.15
Transfers may be made from the fund to the General Fund at the direction16
of the Legislature. Any money in the Motor Carrier Division Cash Fund17
available for investment shall be invested by the state investment18
officer pursuant to the Nebraska Capital Expansion Act and the Nebraska19
State Funds Investment Act. 20
Sec. 32. Section 60-3,218, Reissue Revised Statutes of Nebraska, is21
amended to read: 22
60-3,218 (1) There is hereby created the Nebraska Snowmobile Trail23
Cash Fund into which shall be deposited the portion of the fees collected24
from snowmobile registration as provided in section 60-3,217.25
(2) The Game and Parks Commission shall use the money in the26
Nebraska Snowmobile Trail Cash Fund for the operation, maintenance,27
enforcement, planning, establishment, and marking of snowmobile trails28
throughout the state and for the acquisition by purchase or lease of real29
property to carry out the provisions of this section.30
(3) The commission shall establish rules and regulations pertaining31
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to the use and maintenance of snowmobile trails. 1
(4) Transfers may be made from the Nebraska Snowmobile Trail Cash2
Fund to the General Fund at the direction of the Legislature. Any money3
in the Nebraska Snowmobile Trail Cash Fund available for investment shall4
be invested by the state investment officer pursuant to the Nebraska5
Capital Expansion Act and the Nebraska State Funds Investment Act.6
(5) The State Treasurer shall transfer the unobligated June 30,7
2017, balance in the Nebraska Snowmobile Trail Cash Fund to the General8
Fund on or before July 31, 2017, on such date as directed by the budget9
administrator of the budget division of the Department of Administrative10
Services. 11
Sec. 33. Section 60-1409, Reissue Revised Statutes of Nebraska, is12
amended to read: 13
60-1409 The Nebraska Motor Vehicle Industry Licensing Fund is14
created. All fees collected under the Motor Vehicle Industry Regulation15
Act shall be remitted by the board, as collected, to the State Treasurer16
for credit to the fund. Such fund shall be appropriated by the17
Legislature for the operations of the Nebraska Motor Vehicle Industry18
Licensing Board and shall be paid out from time to time by warrants of19
the Director of Administrative Services on the State Treasurer for20
authorized expenditures upon duly itemized vouchers executed as provided21
by law and approved by the chairperson of the board or the executive22
secretary , except that transfers from the fund to the General Fund may23
be made at the direction of the Legislature through June 30, 2018. The24
expenses of conducting the office must always be kept within the income25
collected and reported to the State Treasurer by such board. Such office26
and expense thereof shall not be supported or paid from the General Fund,27
and all money deposited in the Nebraska Motor Vehicle Industry Licensing28
Fund shall be expended only for such office and expense thereof and,29
unless determined by the board, it shall not be required to expend any30
funds to any person or any other governmental agency.31
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Any money in the Nebraska Motor Vehicle Industry Licensing Fund1
available for investment shall be invested by the state investment2
officer pursuant to the Nebraska Capital Expansion Act and the Nebraska3
State Funds Investment Act. The fund shall be audited by the Auditor of4
Public Accounts at such time as he or she determines necessary.5
The State Treasurer shall transfer five hundred thousand dollars6
from the Nebraska Motor Vehicle Industry Licensing Fund to the General7
Fund on or before June 30, 2018, on such dates and in such amounts as8
directed by the budget administrator of the budget division of the9
Department of Administrative Services. 10
Sec. 34. Section 60-1505, Revised Statutes Supplement, 2025, is11
amended to read: 12
60-1505 The Vehicle Title and Registration System Replacement and13
Maintenance Cash Fund is hereby created. The fund shall be administered14
by the Department of Motor Vehicles. Revenue credited to the fund shall15
include fees collected by the department from participation in any16
multistate electronic data security program, except as otherwise17
specifically provided by law, and funds transferred as provided in18
section 60-3,186. The fund shall be used by the department to pay for19
costs associated with the acquisition, implementation, maintenance,20
support, upgrades, and replacement of the Vehicle Title and Registration21
System. Transfers may be made from the fund to the General Fund at the22
direction of the Legislature. Any money in the Vehicle Title and23
Registration System Replacement and Maintenance Cash Fund available for24
investment shall be invested by the state investment officer pursuant to25
the Nebraska Capital Expansion Act and the Nebraska State Funds26
Investment Act. Beginning October 1, 2024, any investment earnings from27
investment of money in the fund shall be credited to the General Fund.28
Sec. 35. Section 60-1513, Revised Statutes Supplement, 2025, is29
amended to read: 30
60-1513 The Department of Motor Vehicles Cash Fund is hereby31
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created. The fund shall be administered by the Director of Motor1
Vehicles. In addition to money paid to the department or credited or2
remitted to the fund, the fund may also receive reimbursement from3
counties. The fund shall be used by the Department of Motor Vehicles to4
carry out its duties as deemed necessary by the Director of Motor5
Vehicles, except that transfers from the fund to the General Fund, the6
Operator's License Services System Replacement and Maintenance Fund , or7
the Vehicle Title and Registration System Replacement and Maintenance8
Cash Fund may be made at the direction of the Legislature. Any money in9
the Department of Motor Vehicles Cash Fund available for investment shall10
be invested by the state investment officer pursuant to the Nebraska11
Capital Expansion Act and the Nebraska State Funds Investment Act.12
Beginning October 1, 2024, any investment earnings from investment of13
money in the fund shall be credited to the General Fund.14
Sec. 36. Section 61-210, Revised Statutes Supplement, 2025, is15
amended to read: 16
61-210 The Department of Water, Energy, and Environment Cash Fund is17
created. The State Treasurer shall credit to such fund such money as is18
specifically appropriated or reappropriated by the Legislature. The State19
Treasurer shall also credit such fund with payments, if any, accepted for20
services rendered by the department, including the Chief Water Officer,21
and fees collected pursuant to subsection (6) of section 46-606 and22
section 61-209. The funds made available to the Department of Water,23
Energy, and Environment by the United States, through the Natural24
Resources Conservation Service of the Department of Agriculture or25
through any other agencies, shall be credited to the fund by the State26
Treasurer. Any money in the fund available for investment shall be27
invested by the state investment officer pursuant to the Nebraska Capital28
Expansion Act and the Nebraska State Funds Investment Act. The Department29
of Water, Energy, and Environment shall allocate money from the fund to30
pay costs of the programs or activities of the department, including the31
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programs or activities of the Chief Water Officer. The Director of1
Administrative Services, upon receipt of proper vouchers approved by the2
department, shall issue warrants on the fund, and the State Treasurer3
shall countersign and pay from, but never in excess of, the amounts to4
the credit of the fund. Transfers may be made from the fund to the5
General Fund at the direction of the Legislature. 6
Sec. 37. Section 61-224, Revised Statutes Supplement, 2025, is7
amended to read: 8
61-224 There is hereby created the Critical Infrastructure9
Facilities Cash Fund in the Department of Water, Energy, and Environment.10
The fund shall consist of funds appropriated or transferred by the11
Legislature. The fund shall be used by the Department of Water, Energy,12
and Environment (1) to provide a grant to a natural resources district to13
offset costs related to soil and water improvements intended to protect14
critical infrastructure facilities within the district which includes15
military installations, transportation routes, and wastewater treatment16
facilities, (2) to provide a grant to an irrigation district for17
reimbursement of costs related to temporary repairs to the main canal and18
tunnels of an interstate irrigation system which experienced a failure,19
and (3) to provide a grant to an entity within a county with a population20
exceeding one hundred thousand inhabitants formed pursuant to the21
Interlocal Cooperation Act for the purpose of funding a portion of the22
cost of a wastewater system. Any funds remaining after all such project23
costs have been completely funded shall be transferred to the General24
Fund. Transfers may be made from the Critical Infrastructure Facilities25
Cash Fund to the General Fund at the direction of the Legislature. Any26
money in the Critical Infrastructure Facilities Cash Fund available for27
investment shall be invested by the state investment officer pursuant to28
the Nebraska Capital Expansion Act and the Nebraska State Funds29
Investment Act, and any interest earned by the fund shall be credited to30
the General Fund. 31
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Sec. 38. Section 66-739, Revised Statutes Cumulative Supplement,1
2024, is amended to read: 2
66-739 There is hereby created the Motor Fuel Tax Enforcement and3
Collection Cash Fund. Such fund shall consist of appropriations to the4
fund and money transferred to it pursuant to section 39-2215. The fund5
shall be used exclusively for the costs of the Department of Revenue in6
carrying out its duties under the Compressed Fuel Tax Act, the Petroleum7
Release Remedial Action Act, the State Aeronautics Act, and sections8
66-482 to 66-4,149, 66-501 to 66-531, and 66-712 to 66-736 and other9
related costs for the Department of Agriculture and the Nebraska State10
Patrol , except that transfers may be made from the fund to the General11
Fund at the direction of the Legislature. Any money in the Motor Fuel Tax12
Enforcement and Collection Cash Fund available for investment shall be13
invested by the state investment officer pursuant to the Nebraska Capital14
Expansion Act and the Nebraska State Funds Investment Act.15
Sec. 39. Section 66-1521, Revised Statutes Cumulative Supplement,16
2024, is amended to read: 17
66-1521 (1) A petroleum release remedial action fee is hereby18
imposed upon the producer, refiner, importer, distributor, wholesaler, or19
supplier who engages in the sale, distribution, delivery, and use of20
petroleum within this state, except that the fee shall not be imposed on21
petroleum that is exported. The fee shall also be imposed on diesel fuel22
which is indelibly dyed. The amount of the fee shall be nine-tenths of23
one cent per gallon on motor vehicle fuel as defined in section 66-48224
and three-tenths of one cent per gallon on diesel fuel as defined in25
section 66-482. The amount of the fee shall be used first for payment of26
claims approved by the State Claims Board pursuant to section 66-1531;27
second, up to three million dollars of the fee per year shall be used for28
reimbursement of owners and operators under the Petroleum Release29
Remedial Action Act for investigations of releases ordered pursuant to30
section 81-15,124; and third, the remainder of the fee shall be used for31
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any other purpose authorized by section 66-1519. The fee shall be paid by1
all producers, refiners, importers, distributors, wholesalers, and2
suppliers subject to the fee by filing a monthly return on or before the3
twentieth day of the calendar month following the monthly period to which4
it relates. The pertinent provisions, specifically including penalty5
provisions, of the motor fuel laws as defined in section 66-712 shall6
apply to the administration and collection of the fee except for the7
treatment given refunds. There shall be a refund allowed on any fee paid8
on petroleum which was taxed and then exported, destroyed, or purchased9
for use by the United States Government or its agencies. The department10
may also adjust for all errors in the payment of the fee. In each11
calendar year, no claim for refund related to the fee can be for an12
amount less than ten dollars. 13
(2) No producer, refiner, importer, distributor, wholesaler, or14
supplier shall engage in the sale, distribution, delivery, or use of15
petroleum in this state without having first obtained a petroleum release16
remedial action license. Application for a license shall be made to the17
Department of Revenue upon a form prepared and furnished by the18
Department of Revenue. If the applicant is an individual, the application19
shall include the applicant's social security number. Failure to obtain a20
license prior to engaging in the sale, distribution, delivery, or use of21
petroleum shall be a Class IV misdemeanor. The Department of Revenue may22
suspend or cancel the license of any producer, refiner, importer,23
distributor, wholesaler, or supplier who fails to pay the fee imposed by24
subsection (1) of this section in the same manner as licenses are25
suspended or canceled pursuant to section 66-720. 26
(3) The Department of Revenue may adopt and promulgate rules and27
regulations necessary to carry out this section. 28
(4) The Department of Revenue shall deduct and withhold from the29
petroleum release remedial action fee collected pursuant to this section30
an amount sufficient to reimburse the direct costs of collecting and31
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administering the petroleum release remedial action fee. Such costs shall1
not exceed one hundred fifty thousand dollars for each fiscal year. The2
one hundred fifty thousand dollars shall be prorated, based on the number3
of months the fee is collected, whenever the fee is collected for only a4
portion of a year. The amount deducted and withheld for costs shall be5
deposited in the Petroleum Release Remedial Action Collection Fund which6
is hereby created. The Petroleum Release Remedial Action Collection Fund7
shall be appropriated to the Department of Revenue , except that8
transfers may be made from the fund to the General Fund at the direction9
of the Legislature. Any money in the Petroleum Release Remedial Action10
Collection Fund available for investment shall be invested by the state11
investment officer pursuant to the Nebraska Capital Expansion Act and the12
Nebraska State Funds Investment Act. 13
(5) The Department of Revenue shall collect the fee imposed by14
subsection (1) of this section. 15
Sec. 40. Section 66-1842, Reissue Revised Statutes of Nebraska, is16
amended to read: 17
66-1842 The Public Service Commission Regulation Fund is created.18
Transfers may be made from the Public Service Commission Regulation Fund19
to the General Fund at the direction of the Legislature. The commission20
shall remit all money received by or for it in payment of the fees or21
assessments imposed by the State Natural Gas Regulation Act to the State22
Treasurer for credit to the fund. Any money in the fund available for23
investment shall be invested by the state investment officer pursuant to24
the Nebraska Capital Expansion Act and the Nebraska State Funds25
Investment Act. 26
Sec. 41. Section 69-1317, Revised Statutes Supplement, 2025, is27
amended to read: 28
69-1317 (a)(1)(i) Except as otherwise provided in this subdivision,29
all funds received under the Uniform Disposition of Unclaimed Property30
Act, including the proceeds from the sale of abandoned property under31
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section 69-1316, shall be deposited by the State Treasurer into the1
Unclaimed Property Trust Fund from which he or she shall make prompt2
payment of claims allowed pursuant to the act and payment of any expenses3
related to unclaimed property. All funds received under section4
69-1307.05 shall be deposited by the State Treasurer into the Unclaimed5
Property Trust Fund from which he or she shall make prompt payment of6
claims regarding such funds allowed pursuant to the act. Transfers from7
the Unclaimed Property Trust Fund to the General Fund may be made at the8
direction of the Legislature. Before making the deposit he or she shall9
record the name and last-known address of each person appearing from the10
holders' reports to be entitled to the abandoned property, the name and11
last-known address of each insured person or annuitant, and with respect12
to each policy or contract listed in the report of a life insurance13
corporation, its number, the name of the corporation, and the amount due.14
The record shall be available for public inspection during business15
hours. 16
(ii) The record shall not be subject to public inspection or17
available for copying, reproduction, or scrutiny by commercial or18
professional locators of property presumed abandoned who charge any19
service. A finders' fee cannot be charged by commercial or professional20
locators of property presumed abandoned until twenty-four months after21
the names from the holders' reports have been published or officially22
disclosed. Records concerning the social security number, date of birth,23
and last-known address of an owner shall be treated as confidential and24
subject to the same confidentiality as tax return information held by the25
Department of Revenue, except that the Auditor of Public Accounts shall26
have unrestricted access to such records. 27
(iii) A professional finders' fee shall be limited to ten percent of28
the total dollar amount of the property presumed abandoned. To claim any29
such fee, the finder shall disclose to the owner the nature, location,30
and value of the property, provide notice of when such property was31
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reported to the State Treasurer, and provide notice that the property may1
be claimed by the owner from the State Treasurer free of charge. To claim2
any such fee if the property has not yet been abandoned, the finder shall3
disclose to the owner the nature, location, and value of the property,4
provide notice of when such property will be reported to the State5
Treasurer, if known, and provide notice that, upon receipt of the6
property by the State Treasurer, such property may be claimed by the7
owner from the State Treasurer free of charge. 8
(2)(i) The unclaimed property records of the State Treasurer, the9
unclaimed property reports of holders, and the information derived by an10
unclaimed property examination or audit of the records of a person or11
otherwise obtained by or communicated to the State Treasurer may be12
withheld from the public. Any record or information that may be withheld13
under the laws of this state or of the United States when in the14
possession of such a person may be withheld when revealed or delivered to15
the State Treasurer. Any record or information that is withheld under any16
law of another state when in the possession of that other state may be17
withheld when revealed or delivered by the other state to the State18
Treasurer. 19
(ii) Information withheld from the general public concerning any20
aspect of unclaimed property shall only be disclosed to an apparent owner21
of the property or to the escheat, unclaimed, or abandoned property22
administrators or officials of another state if that other state accords23
substantially reciprocal privileges to the State Treasurer.24
(b)(1) On or before November 1 of each year prior to 2026, the State25
Treasurer shall transfer any balance in excess of one million dollars26
from the Unclaimed Property Trust Fund to the permanent school fund.27
(2) On or before November 1 of each year beginning in 2026 through28
2035, the State Treasurer shall transfer any balance in excess of one29
million dollars from the Unclaimed Property Trust Fund as follows:30
(i) The first one million dollars to the Capitol Restoration Cash31
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Fund; and 1
(ii) Any remaining balance to the permanent school fund.2
(3) On or before November 1 of each year beginning in 2036, the3
State Treasurer shall transfer any balance in excess of one million4
dollars from the Unclaimed Property Trust Fund to the permanent school5
fund. 6
(c) Before making any deposit to the credit of the permanent school7
fund, the Capitol Restoration Cash Fund, or the General Fund, the State8
Treasurer may deduct any costs related to unclaimed property and place9
such funds in the Unclaimed Property Cash Fund. 10
(d) The Unclaimed Property Cash Fund is created. Transfers from the11
fund to the General Fund may be made at the direction of the Legislature.12
Any money in the Unclaimed Property Cash Fund available for investment13
shall be invested by the state investment officer pursuant to the14
Nebraska Capital Expansion Act and the Nebraska State Funds Investment15
Act. 16
Sec. 42. Section 70-1020, Reissue Revised Statutes of Nebraska, is17
amended to read: 18
70-1020 In order to defray the expenses of the Nebraska Power Review19
Board, there shall be imposed upon each public power district, public20
power and irrigation district, electric membership association, electric21
cooperative company, and municipality having an electric distribution22
system or generation and distribution system, and also upon all23
registered groups of municipalities, an assessment each fiscal year in24
such sum as shall be determined by the board and approved by the25
Governor. The total of such assessments shall not exceed the expenses of26
the board which may reasonably be anticipated for the fiscal year for27
which assessment is made and shall be apportioned among the various28
agencies in proportion to their gross income in the preceding calendar29
year. The board shall determine and certify such assessment to each30
supplier after approval of the board's budget by the Legislature and31
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Governor. The supplier shall remit the amount of its assessment to the1
board within forty-five days after the mailing of the assessment. Any2
assessment not paid when due shall draw interest at a rate equal to the3
rate of interest allowed per annum under section 45-104.02, as such rate4
may from time to time be adjusted. The proceeds of such assessment shall5
be remitted to the State Treasurer for credit to the Nebraska Power6
Review Fund, which fund is hereby created and which, when appropriated by7
the Legislature, shall be used to administer the powers granted to the8
Nebraska Power Review Board , except that transfers may be made from the9
fund to the General Fund at the direction of the Legislature. Any money10
in the Nebraska Power Review Fund available for investment shall be11
invested by the state investment officer pursuant to the Nebraska Capital12
Expansion Act and the Nebraska State Funds Investment Act.13
Sec. 43. Section 71-222.02, Reissue Revised Statutes of Nebraska, is14
amended to read: 15
71-222.02 All funds collected in the administration of the Barber16
Act shall be remitted to the State Treasurer for credit to the Board of17
Barber Examiners Fund which is hereby created and which shall be expended18
only for the administration of the act , except that transfers may be19
made from the fund to the General Fund at the direction of the20
Legislature. Any money in the Board of Barber Examiners Fund available21
for investment shall be invested by the state investment officer pursuant22
to the Nebraska Capital Expansion Act and the Nebraska State Funds23
Investment Act. 24
Sec. 44. Section 71-4732, Reissue Revised Statutes of Nebraska, is25
amended to read: 26
71-4732 There is hereby created a Commission for the Deaf and Hard27
of Hearing Fund to consist of such funds as the Legislature shall28
appropriate, any funds received under sections 20-156 and 71-4731, and29
any fees collected for interpreter services as provided in section30
71-4728. The fund shall be used to administer sections 20-156 and 71-472031
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to 71-4732.01, except that (1) money in the fund from fees collected for1
interpreter services shall be used only for expenses related to the2
provision of such services and , (2) money in the fund may only be used3
to provide services pursuant to section 71-4728.04 if there is no money4
in the Telehealth System Fund , and (3) transfers may be made from the5
Commission for the Deaf and Hard of Hearing Fund to the General Fund at6
the direction of the Legislature. Any money in the Commission for the7
Deaf and Hard of Hearing Fund available for investment shall be invested8
by the state investment officer pursuant to the Nebraska Capital9
Expansion Act and the Nebraska State Funds Investment Act.10
Sec. 45. Section 71-5328, Revised Statutes Supplement, 2025, is11
amended to read: 12
71-5328 (1) For purposes of this section: 13
(a) Department means the Department of Water, Energy, and14
Environment; 15
(b) Metropolitan utilities district means a district created16
pursuant to section 14-2101; and 17
(c) Qualified labor training organization means any job training18
service provider headquartered in the State of Nebraska with a19
demonstrated history of providing workforce training relevant to the20
skilled labor necessary for the removal and replacement of lead service21
lines. 22
(2) The Lead Service Line Cash Fund is created. The fund shall be23
administered by the department. The fund shall consist of funds24
transferred by the Legislature. The fund shall be used for grants under25
subsection (3) of this section. Transfers may be made from the fund to26
the General Fund at the direction of the Legislature. Any money in the27
Lead Service Line Cash Fund available for investment shall be invested by28
the state investment officer pursuant to the Nebraska Capital Expansion29
Act and the Nebraska State Funds Investment Act. 30
(3) The department shall utilize all money in the Lead Service Line31
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Cash Fund for the purpose of providing grants to metropolitan utilities1
districts for the following: 2
(a) Removing and replacing lead service lines;3
(b) Repaying debt incurred for any loan received by the metropolitan4
utilities district for the purpose of replacing lead service lines,5
including any loan or loans under the federal Drinking Water State6
Revolving Fund or any other loan incurred specifically for the purpose of7
removing lead service lines; 8
(c) Providing information to residents on the benefits of removing9
lead service lines; 10
(d) Performing necessary construction, assessment, mapping, or any11
other labor, management, or contracted services required for and12
associated with removing and replacing lead service lines; or13
(e) Acquiring any equipment, materials, or supplies necessary to14
replace lead service lines. 15
(4) The department may adopt and promulgate rules and regulations to16
carry out this section. 17
Sec. 46. Section 71-5661, Revised Statutes Cumulative Supplement,18
2024, is amended to read: 19
71-5661 (1) The financial incentives provided by the Rural Health20
Systems and Professional Incentive Act shall consist of (a) student loans21
to eligible students for attendance at an eligible school as determined22
pursuant to section 71-5662, (b) the repayment of qualified educational23
debts owed by physicians and psychiatrists in an approved medical24
specialty residency program in Nebraska as determined pursuant to section25
71-5662, and (c) the repayment of qualified educational debts owed by26
eligible health professionals as determined pursuant to section 71-5662.27
Funds for such incentives shall be appropriated from the General Fund to28
the department for such purposes. 29
(2) The Rural Health Professional Incentive Fund is created. The30
fund shall be used to carry out the purposes of the act , except that31
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transfers may be made from the fund to the General Fund at the direction1
of the Legislature. Money credited pursuant to section 71-5670.01 and2
payments received pursuant to sections 71-5666, 71-5668, and 71-5669.013
shall be remitted to the State Treasurer for credit to the Rural Health4
Professional Incentive Fund. Any money in the fund available for5
investment shall be invested by the state investment officer pursuant to6
the Nebraska Capital Expansion Act and the Nebraska State Funds7
Investment Act. 8
Sec. 47. Section 71-8612, Reissue Revised Statutes of Nebraska, is9
amended to read: 10
71-8612 The Commission for the Blind and Visually Impaired Cash Fund11
is created. The fund shall contain money received pursuant to the12
Commission for the Blind and Visually Impaired Act and shall include a13
percentage of the net proceeds derived from the operation of vending14
facilities. The net proceeds from the operation of vending facilities15
shall accrue to the blind vending facility operator, except for the16
percentage of the net proceeds that shall revert to the cash fund. Such17
fund shall be used for supervision and other administrative purposes as18
necessary , except that transfers may be made from the fund to the19
General Fund at the direction of the Legislature. The commission, in20
consultation with the Committee of Blind Vendors, shall determine the21
percentage of the net proceeds that reverts to the Commission for the22
Blind and Visually Impaired Cash Fund after an investigation to reveal23
the gross proceeds, cost of operation, amount necessary to replenish the24
stock of merchandise, and the business needs of the blind vending25
facility operator. All equipment purchased from the fund is the property26
of the state and shall be disposed of only by sale at a fair market27
price. Any money in the fund available for investment shall be invested28
by the state investment officer pursuant to the Nebraska Capital29
Expansion Act and the Nebraska State Funds Investment Act.30
Sec. 48. Section 72-816, Reissue Revised Statutes of Nebraska, is31
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amended to read: 1
72-816 (1) The Vacant Building and Excess Land Cash Fund is created.2
The fund shall consist of proceeds credited to the fund pursuant to3
sections 72-815 and 90-268. Except as provided in sections 90-268 and4
90-269, the fund shall be used to pay for the maintenance of vacant state5
buildings and excess state land and for expenses related to the disposal6
of state buildings and land referred to the Department of Administrative7
Services by the committee pursuant to sections 72-811 to 72-818. The fund8
shall be administered by the state building division of the Department of9
Administrative Services. Any money in the fund available for investment10
shall be invested by the state investment officer pursuant to the11
Nebraska Capital Expansion Act and the Nebraska State Funds Investment12
Act. 13
Funds may be transferred from the Vacant Building and Excess Land14
Cash Fund to the General Fund at the direction of the Legislature.15
(2) If there are insufficient funds in the fund to enable the16
division to fully implement the orders of the committee issued pursuant17
to sections 72-811 to 72-818, the division shall implement them in the18
order which most efficiently meets the purposes of such sections.19
(3) Funds appropriated to the Task Force for Building Renewal shall20
not be used to carry out any of the purposes of such sections (a) unless21
the building would otherwise qualify for the use of such funds pursuant22
to the Deferred Building Renewal Act and (b) except for any expenses23
incurred by the administrator of the Task Force for Building Renewal in24
fulfilling his or her duties under such sections. 25
Sec. 49. Section 72-2211, Revised Statutes Supplement, 2025, is26
amended to read: 27
72-2211 (1) The Capitol Restoration Cash Fund is created. The28
administrator shall administer the fund, which shall consist of money29
received from the sale of material, rental revenue, private donations,30
public donations, and transfers as directed by the Legislature from the31
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Capitol Preservation, Restoration, and Enhancement Endowment Fund, the1
Unclaimed Property Trust Fund, and the Nebraska Capital Construction2
Fund. 3
(2)(a) The Capitol Restoration Cash Fund shall be used to finance4
projects for the restoration, preservation, and enhancement of the State5
Capitol and its courtyards and grounds, to purchase and conserve items to6
be added to the Nebraska Capitol Collections housed in the State Capitol,7
to produce promotional material concerning the State Capitol, its8
grounds, and the Nebraska State Capitol Environs District, and to pay the9
expenditures for a project manager for the Capitol Heating, Ventilation,10
and Air Conditioning Systems Replacement Project until such time as the11
project is completed , except that transfers may be made from the fund to12
the General Fund at the direction of the Legislature. Such expenditures13
shall be prescribed by the administrator and approved by the commission.14
(b) Money transferred to the fund from the Capitol Preservation,15
Restoration, and Enhancement Endowment Fund shall only be used for the16
restoration, preservation, and enhancement of the courtyards located at17
the State Capitol. 18
(3) Any money in the Capitol Restoration Cash Fund available for19
investment shall be invested by the state investment officer pursuant to20
the Nebraska Capital Expansion Act and the Nebraska State Funds21
Investment Act. 22
Sec. 50. Section 75-159, Reissue Revised Statutes of Nebraska, is23
amended to read: 24
75-159 (1) The Public Service Commission Housing and Recreational25
Vehicle Cash Fund is created. The fund shall consist of fees collected26
under the Nebraska Uniform Standards for Modular Housing Units Act and27
fees collected pursuant to the Uniform Standard Code for Manufactured28
Homes and Recreational Vehicles. 29
(2) Money credited to the fund shall be used by the Public Service30
Commission for the purposes of administering the Nebraska Uniform31
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Standards for Modular Housing Units Act and the Uniform Standard Code for1
Manufactured Homes and Recreational Vehicles. 2
(3) Transfers from the fund to the General Fund may be made at the3
direction of the Legislature. Any money in the Public Service Commission4
Housing and Recreational Vehicle Cash Fund available for investment shall5
be invested by the state investment officer pursuant to the Nebraska6
Capital Expansion Act and the Nebraska State Funds Investment Act.7
(4) On July 1, 2010, the State Treasurer shall transfer any money in8
the Modular Housing Units Cash Fund and any money in the Manufactured9
Homes and Recreational Vehicles Cash Fund to the Public Service10
Commission Housing and Recreational Vehicle Cash Fund.11
Sec. 51. Section 75-1101, Revised Statutes Supplement, 2025, is12
amended to read: 13
75-1101 (1) For purposes of this section, 211 Information and14
Referral Network means a statewide information and referral network15
providing information to the public regarding disaster and emergency16
response and health and human services provided by public and private17
entities throughout the state. 18
(2) The Public Service Commission shall award a grant annually to a19
211 Information and Referral Network which submits an application and20
meets the requirements of this section. 21
(3) To be eligible for a grant, the 211 Information and Referral22
Network shall update the information and referral services on the network23
at least annually, shall geographically index the services to provide24
information on a county-by-county basis, and shall be accredited as25
meeting the standards for service delivery and quality by the Alliance of26
Information and Referral Systems or a similar organization approved by27
the commission. 28
(4) The grant may be used to establish a website which includes29
links to providers of health and human services, the name, address, and30
telephone number of any organization listed on the website, a description31
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of the type of services provided by the organization, and other1
information to educate the public about the health and human services2
available on a geographic basis. The grant may also be used to provide3
access to the network twenty-four hours per day, seven days per week,4
through telephone access and website access. 5
(5) There is hereby created the 211 Cash Fund. The fund shall be6
used solely for the purpose of providing grants pursuant to this section7
and associated administrative costs , except that transfers may be made8
from the fund to the General Fund at the direction of the Legislature .9
All money received by the Public Service Commission for such grants shall10
be remitted to the State Treasurer for credit to the 211 Cash Fund. Any11
money in the fund available for investment shall be invested by the state12
investment officer pursuant to the Nebraska Capital Expansion Act and the13
Nebraska State Funds Investment Act. 14
Sec. 52. Section 76-549, Reissue Revised Statutes of Nebraska, is15
amended to read: 16
76-549 (1) All fees collected pursuant to the Abstracters Act shall17
be deposited in the state treasury to be credited to the Abstracters18
Board of Examiners Cash Fund which is hereby created. All actual and19
necessary expenses of the board shall be paid from such fund.20
(2) No member of the board shall receive a salary. Each member of21
the board shall receive as compensation for each day or part thereof of22
actual service while attending meetings or otherwise engaged upon the23
business of the board fifty dollars and expenses incurred in the24
performance of official duties. The director shall be paid a salary to be25
determined by the board. 26
(3) Transfers may be made from the Abstracters Board of Examiners27
Cash Fund to the General Fund at the direction of the Legislature. Any28
money in the Abstracters Board of Examiners Cash Fund available for29
investment shall be invested by the state investment officer pursuant to30
the Nebraska Capital Expansion Act and the Nebraska State Funds31
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Investment Act. 1
Sec. 53. Section 76-3219, Revised Statutes Supplement, 2025, is2
amended to read: 3
76-3219 The board shall collect all fees and other revenue pursuant4
to the Nebraska Appraisal Management Company Registration Act and shall5
remit such fees and revenue to the State Treasurer for credit to the6
Appraisal Management Company Fund, which is hereby created. The fund7
shall be used to implement, administer, and enforce the act , except that8
transfers may be made from the fund to the General Fund at the direction9
of the Legislature. Any money in the Appraisal Management Company Fund10
available for investment shall be invested by the state investment11
officer pursuant to the Nebraska Capital Expansion Act and the Nebraska12
State Funds Investment Act. 13
Sec. 54. Section 77-3,110, Revised Statutes Supplement, 2025, is14
amended to read: 15
77-3,110 (1) All funds received pursuant to sections 77-3,109 and16
77-3,118 shall be remitted to the State Treasurer for credit to the17
Department of Revenue Miscellaneous Receipts Fund which is hereby18
created. 19
(2) All money in the Department of Revenue Miscellaneous Receipts20
Fund shall be administered by the Department of Revenue and shall be used21
to defray the cost of production of the publications listed in section22
77-3,109 or of the listings described in section 77-3,118 and to carry23
out any administrative responsibilities of the department.24
(3) Transfers may be made from the fund to the General Fund at the25
direction of the Legislature. Any money in the Department of Revenue26
Miscellaneous Receipts Fund available for investment shall be invested by27
the state investment officer pursuant to the Nebraska Capital Expansion28
Act and the Nebraska State Funds Investment Act. 29
Sec. 55. Section 77-1342, Reissue Revised Statutes of Nebraska, is30
amended to read: 31
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77-1342 There is hereby created a fund to be known as the Department1
of Revenue Property Assessment Division Cash Fund to which shall be2
credited all money received by the Department of Revenue for services3
performed for county and multicounty assessment districts, for charges4
for publications, manuals, and lists, as an assessor's examination fee5
authorized by section 77-421, and under the provisions of sections6
60-3,202, 77-684, and 77-1250. The fund shall be used to carry out any7
duties and responsibilities of the department , except that transfers may8
be made from the fund to the General Fund at the direction of the9
Legislature. The county or multicounty assessment district shall be10
billed by the department for services rendered. Reimbursements to the11
department shall be credited to the Department of Revenue Property12
Assessment Division Cash Fund, and expenditures therefrom shall be made13
only when such funds are available. The department shall only bill for14
the actual amount expended in performing the service.15
The fund shall not, at the close of each year, be lapsed to the16
General Fund. Any money in the Department of Revenue Property Assessment17
Division Cash Fund available for investment shall be invested by the18
state investment officer pursuant to the Nebraska Capital Expansion Act19
and the Nebraska State Funds Investment Act. 20
Sec. 56. Section 77-2911, Revised Statutes Supplement, 2025, is21
amended to read: 22
77-2911 The Nebraska Job Creation and Mainstreet Revitalization Fund23
is created. The fund shall be administered by the Nebraska State24
Historical Society and shall consist of all fees credited to the fund25
pursuant to section 77-2907. The fund shall be used to administer and26
enforce the Nebraska Job Creation and Mainstreet Revitalization Act.27
Transfers may be made from the fund to the General Fund at the direction28
of the Legislature. Any money in the Nebraska Job Creation and Mainstreet29
Revitalization Fund available for investment shall be invested by the30
state investment officer pursuant to the Nebraska Capital Expansion Act31
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and the Nebraska State Funds Investment Act. 1
Sec. 57. Section 77-4025, Revised Statutes Supplement, 2025, is2
amended to read: 3
77-4025 (1) There is hereby created a cash fund in the Department of4
Revenue to be known as the Tobacco Products Administration Cash Fund. All5
revenue collected or received by the Tax Commissioner from the license6
fees, certification fees, and taxes imposed by the Tobacco Products Tax7
Act shall be remitted to the State Treasurer for credit to the Tobacco8
Products Administration Cash Fund, except that all such revenue relating9
to electronic nicotine delivery systems shall be remitted to the State10
Treasurer for credit to the General Fund. 11
(2) All costs required for administration of the Tobacco Products12
Tax Act shall be paid from the Tobacco Products Administration Cash Fund.13
Credits and refunds allowed under the act shall be paid from the Tobacco14
Products Administration Cash Fund. Any receipts, after credits and15
refunds, in excess of the amounts sufficient to cover the costs of16
administration may be transferred to the General Fund at the direction of17
the Legislature. 18
(3) The State Treasurer shall transfer nine million five hundred19
thousand dollars from the Tobacco Products Administration Cash Fund to20
the General Fund on or after July 1, 2025, but on or before June 30,21
2026, on such dates and in such amounts as directed by the budget22
administrator of the budget division of the Department of Administrative23
Services. The State Treasurer shall transfer nine million five hundred24
thousand dollars from the Tobacco Products Administration Cash Fund to25
the General Fund on or after July 1, 2026, but on or before June 30,26
2027, on such dates and in such amounts as directed by the budget27
administrator of the budget division of the Department of Administrative28
Services. The State Treasurer shall transfer nine million dollars from29
the Tobacco Products Administration Cash Fund to the General Fund on or30
after July 1, 2027, but on or before June 30, 2028, on such dates and in31
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such amounts as directed by the budget administrator of the budget1
division of the Department of Administrative Services. The State2
Treasurer shall transfer nine million dollars from the Tobacco Products3
Administration Cash Fund to the General Fund on or after July 1, 2028,4
but on or before June 30, 2029, on such dates and in such amounts as5
directed by the budget administrator of the budget division of the6
Department of Administrative Services. 7
(4) Any money in the Tobacco Products Administration Cash Fund8
available for investment shall be invested by the state investment9
officer pursuant to the Nebraska Capital Expansion Act and the Nebraska10
State Funds Investment Act. 11
Sec. 58. Section 77-4310.03, Revised Statutes Supplement, 2025, is12
amended to read: 13
77-4310.03 There is hereby created the Marijuana and Controlled14
Substances Tax Administration Cash Fund. Money in the fund shall be used15
by the Tax Commissioner for the purposes of administering, collecting,16
and enforcing the tax imposed by section 77-4303, except that transfers17
may be made from the fund to the General Fund or the Department of18
Revenue Property Assessment Division Cash Fund at the direction of the19
Legislature. Any money in the Marijuana and Controlled Substances Tax20
Administration Cash Fund available for investment shall be invested by21
the state investment officer pursuant to the Nebraska Capital Expansion22
Act and the Nebraska State Funds Investment Act. 23
Sec. 59. Section 77-5031, Reissue Revised Statutes of Nebraska, is24
amended to read: 25
77-5031 The Tax Equalization and Review Commission Cash Fund is26
hereby created. All money received by the commission for appeals and27
services performed and billed to other agencies or persons shall be28
credited to the fund. The commission shall only bill for the actual29
amount expended in performing services. The fund shall be used to carry30
out the provisions of the Tax Equalization and Review Commission Act ,31
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except that transfers may be made from the fund to the General Fund at1
the direction of the Legislature. Expenditures from the Tax Equalization2
and Review Commission Cash Fund shall be made only when such funds are3
available. Any unexpended balance in the fund at the end of each fiscal4
year shall not lapse to the General Fund. Any money in the Tax5
Equalization and Review Commission Cash Fund available for investment6
shall be invested by the state investment officer pursuant to the7
Nebraska Capital Expansion Act and the Nebraska State Funds Investment8
Act. 9
Sec. 60. Section 77-5601, Revised Statutes Supplement, 2025, is10
amended to read: 11
77-5601 (1) From August 1, 2004, through October 31, 2004, there12
shall be conducted a tax amnesty program with regard to taxes due and13
owing that have not been reported to the Department of Revenue. Any14
person applying for tax amnesty shall pay all unreported taxes that were15
due on or before April 1, 2004. Any person that applies for tax amnesty16
and is accepted by the Tax Commissioner shall have any penalties and17
interest waived on unreported and delinquent taxes notwithstanding any18
other provisions of law to the contrary. 19
(2) To be eligible for the tax amnesty provided by this section, the20
person shall apply for amnesty within the amnesty period, file a return21
for each taxable period for which the amnesty is requested by December22
31, 2004, if no return has been filed, and pay in full all taxes for23
which amnesty is sought with the return or within thirty days after the24
application if a return was filed prior to the amnesty period. Tax25
amnesty shall not be available for any person that is under civil or26
criminal audit, investigation, or prosecution for unreported or27
delinquent taxes by this state or the United States Government on or28
before April 16, 2004. 29
(3) The department shall not seek civil or criminal prosecution30
against any person for any taxable period for which amnesty has been31
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granted. The Tax Commissioner shall develop forms for applying for the1
tax amnesty program, develop procedures for qualification for tax2
amnesty, and conduct a public awareness campaign publicizing the program.3
(4) If a person elects to participate in the amnesty program, the4
election shall constitute an express and irrevocable relinquishment of5
all administrative and judicial rights to challenge the imposition of the6
tax or its amount. Nothing in this section shall prohibit the department7
from adjusting a return as a result of any state or federal audit.8
(5)(a) Except for any local option sales tax collected and returned9
to the appropriate municipality and any motor vehicle fuel, diesel fuel,10
and compressed fuel taxes, which shall be deposited in the Highway Trust11
Fund or Highway Allocation Fund as provided by law, no less than eighty12
percent of all revenue received pursuant to the tax amnesty program shall13
be deposited in the General Fund and ten percent, not to exceed five14
hundred thousand dollars, shall be deposited in the Department of Revenue15
Enforcement Fund. Any amount that would otherwise be deposited in the16
Department of Revenue Enforcement Fund that is in excess of the five-17
hundred-thousand-dollar limitation shall be deposited in the General18
Fund. 19
(b) For fiscal year 2005-06, all proceeds in the Department of20
Revenue Enforcement Fund shall be appropriated to the department for21
purposes of employing investigators, agents, and auditors and otherwise22
increasing personnel for enforcement of the Nebraska Revenue Act of 1967.23
(c) For fiscal years after fiscal year 2005-06, twenty percent of24
all proceeds received during the previous calendar year due to the25
efforts of auditors and investigators hired pursuant to subdivision (5)26
(b) of this section, not to exceed seven hundred fifty thousand dollars,27
shall be deposited in the Department of Revenue Enforcement Fund for28
purposes of employing investigators and auditors or continuing such29
employment for purposes of increasing enforcement of the act.30
(d) Ten percent of all proceeds received during each calendar year31
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due to the contracts entered into pursuant to section 77-367 shall be1
deposited in the Department of Revenue Enforcement Fund for purposes of2
identifying nonfilers of returns, underreporters, nonpayers of taxes, and3
improper or fraudulent payments. 4
(6)(a) The department shall prepare a report by April 1, 2005, and5
by February 1 of each year thereafter detailing the results of the tax6
amnesty program and the subsequent enforcement efforts. For the report7
due April 1, 2005, the report shall include (i) the amount of revenue8
obtained as a result of the tax amnesty program broken down by tax9
program, (ii) the amount obtained from instate taxpayers and from out-of-10
state taxpayers, and (iii) the amount obtained from individual taxpayers11
and from business enterprises. 12
(b) For reports due in subsequent years, the report shall include13
(i) the number of personnel hired for purposes of subdivision (5)(b) of14
this section and their duties, (ii) a description of lists, software,15
programming, computer equipment, and other technological methods acquired16
and the purposes of each, and (iii) the amount of new revenue obtained as17
a result of the new personnel and acquisitions during the prior calendar18
year, broken down into the same categories as described in subdivision19
(6)(a) of this section. 20
(7) The Department of Revenue Enforcement Fund is created. Transfers21
may be made from the Department of Revenue Enforcement Fund to the22
General Fund at the direction of the Legislature. The Department of23
Revenue Enforcement Fund may receive transfers from the Civic and24
Community Center Financing Fund at the direction of the Legislature for25
the purpose of administering the Sports Arena Facility Financing26
Assistance Act. The Department of Revenue Enforcement Fund shall include27
any money credited to the fund (a) under section 77-2703, and such money28
shall be used by the Department of Revenue to defray the costs incurred29
to implement Laws 2019, LB237, (b) under the Mechanical Amusement Device30
Tax Act, and such money shall be used by the department to defray the31
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costs incurred to implement and enforce Laws 2019, LB538, and any rules1
and regulations adopted and promulgated to carry out Laws 2019, LB538,2
(c) under section 77-2906, and such money shall be used by the Department3
of Revenue to defray the costs incurred to implement Laws 2020, LB310,4
(d) under the Kratom Consumer Protection Act, and such money shall be5
used by the Department of Revenue to defray the costs incurred to6
administer the act, and (e) under section 77-3,124. Any money in the7
Department of Revenue Enforcement Fund available for investment shall be8
invested by the state investment officer pursuant to the Nebraska Capital9
Expansion Act and the Nebraska State Funds Investment Act. Beginning10
October 1, 2024, any investment earnings from investment of money in the11
fund shall be credited to the General Fund. 12
(8) For purposes of this section, taxes mean any taxes collected by13
the department, including, but not limited to state and local sales and14
use taxes, individual and corporate income taxes, financial institutions15
deposit taxes, motor vehicle fuel, diesel fuel, and compressed fuel16
taxes, cigarette taxes, transfer taxes, and charitable gaming taxes.17
Sec. 61. Section 79-1064, Revised Statutes Supplement, 2025, is18
amended to read: 19
79-1064 The State Department of Education Cash Fund is created.20
Except as to other revenue the disposition of which is otherwise provided21
for, all sums of money received by the State Department of Education from22
the sale of goods and materiel, fees from any training program or23
services rendered, and any revenue such department may receive from any24
other source shall be remitted to the State Treasurer for credit to the25
State Department of Education Cash Fund. The State Treasurer shall26
disburse such amounts in the fund as are available and considered27
incident to the administration and operation of the State Department of28
Education. Money in the State Department of Education Cash Fund may be29
transferred to the General Fund or the Education Future Fund at the30
direction of the Legislature. All disbursements for the State Department31
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of Education Cash Fund shall be made upon vouchers issued by the State1
Department of Education and warrants drawn by the Director of2
Administrative Services. Any money in the State Department of Education3
Cash Fund available for investment shall be invested by the state4
investment officer pursuant to the Nebraska Capital Expansion Act and the5
Nebraska State Funds Investment Act. 6
Sec. 62. Section 81-179, Revised Statutes Supplement, 2025, is7
amended to read: 8
81-179 (1) There is hereby created under the control of the9
Governor, for allocation to building renewal projects of the various10
agencies, a fund to be known as the Building Renewal Allocation Fund. The11
fund shall contain the revenue from the special privilege tax as provided12
in section 77-2602 and such other money as is appropriated by the13
Legislature. Such appropriation is declared to consist of building14
renewal funds which shall be kept separate and distinct from the program15
continuation funds and project construction funds. Transfers may be made16
from the fund to the General Fund at the direction of the Legislature.17
(2) Separate subfunds, subprograms, projects, or accounts shall be18
established to separately account for any expenditures on state buildings19
or facilities to comply with the federal Americans with Disabilities Act20
of 1990. A minimal amount of the funds contained in the subfunds,21
subprograms, projects, or accounts may be used for planning and22
evaluation of buildings and facilities. 23
(3) The budget division of the Department of Administrative Services24
may administratively transfer funds to appropriate accounting entities to25
correctly account for the operating expenditures. A separate fund, cash26
fund, project, or other account may be administratively established for27
such purpose. 28
(4) Any money in the Building Renewal Allocation Fund available for29
investment shall be invested by the state investment officer pursuant to30
the Nebraska Capital Expansion Act and the Nebraska State Funds31
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Investment Act. Beginning October 1, 2024, any investment earnings from1
investment of money in the fund shall be credited to the General Fund.2
Sec. 63. Section 81-201.05, Reissue Revised Statutes of Nebraska, is3
amended to read: 4
81-201.05 (1) The Weed Book Cash Fund is created. On July 1, 2005,5
July 1, 2006, July 1, 2007, July 1, 2008, and July 1, 2009, if there are6
sufficient funds available, twenty-five thousand dollars shall be7
transferred from the Weed Book Cash Fund to the Noxious Weed Cash Fund.8
Transfers may be made from the Weed Book Cash Fund to the General Fund at9
the direction of the Legislature. Any money in the Weed Book Cash Fund10
available for investment shall be invested by the state investment11
officer pursuant to the Nebraska Capital Expansion Act and the Nebraska12
State Funds Investment Act. 13
(2) The sale price of each Weeds of the Great Plains book sold by14
the Department of Agriculture shall be credited as follows:15
(a) Seventy-five percent to the Weed Book Cash Fund to aid in16
defraying the cost of publishing, preparing, and distributing such books17
and any supplemental inserts to such books; and 18
(b) Twenty-five percent to the Noxious Weed Cash Fund.19
Sec. 64. Section 81-2,147.11, Reissue Revised Statutes of Nebraska,20
is amended to read: 21
81-2,147.11 There is hereby created a fund to be known as the22
Nebraska Seed Administrative Cash Fund. All money received pursuant to23
the Nebraska Seed Law shall be remitted to the State Treasurer for credit24
to such fund. All money credited to the fund shall be used by the25
Department of Agriculture to aid in defraying the cost of administering26
such law , except that transfers may be made from the fund to the General27
Fund at the direction of the Legislature. Any money in the Nebraska Seed28
Administrative Cash Fund available for investment shall be invested by29
the state investment officer pursuant to the Nebraska Capital Expansion30
Act and the Nebraska State Funds Investment Act. 31
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Sec. 65. Section 81-2,162.27, Reissue Revised Statutes of Nebraska,1
is amended to read: 2
81-2,162.27 (1) All money received under the Nebraska Commercial3
Fertilizer and Soil Conditioner Act and the Agricultural Liming Materials4
Act shall be remitted to the State Treasurer for credit to the5
Fertilizers and Soil Conditioners Administrative Fund, which fund is6
hereby created. Money so received shall be used by the department for7
defraying the expenses of administering the Nebraska Commercial8
Fertilizer and Soil Conditioner Act and the Agricultural Liming Materials9
Act. The fund may also be used to defray costs incurred by the department10
directly related to administrative and budgetary support of the Healthy11
Soils Task Force pursuant to sections 2-401 to 2-404, except that no more12
than ten thousand dollars may be expended by the department from the fund13
for such purpose. Transfers may be made from the fund to the General Fund14
at the direction of the Legislature. The State Treasurer shall transfer15
two hundred seventy-five thousand dollars from the Fertilizers and Soil16
Conditioners Administrative Fund to the General Fund on or before June17
30, 2019, on such dates and in such amounts as directed by the budget18
administrator of the budget division of the Department of Administrative19
Services. 20
(2) Any unexpended balance in the Fertilizers and Soil Conditioners21
Administrative Fund at the close of any biennium shall, when22
reappropriated, be available for the uses and purposes of the fund for23
the succeeding biennium. Any money in the fund available for investment24
shall be invested by the state investment officer pursuant to the25
Nebraska Capital Expansion Act and the Nebraska State Funds Investment26
Act. 27
Sec. 66. Section 81-2,291, Reissue Revised Statutes of Nebraska, is28
amended to read: 29
81-2,291 All fees paid to the department in accordance with the30
Nebraska Pure Food Act shall be remitted to the State Treasurer. The31
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State Treasurer shall credit the fees to the Pure Food Cash Fund, which1
fund is hereby created. All money credited to such fund shall be2
appropriated to the uses of the department to aid in defraying the3
expenses of administering the act , except that transfers may be made4
from the fund to the General Fund at the direction of the Legislature.5
Any money in the Pure Food Cash Fund available for investment shall6
be invested by the state investment officer pursuant to the Nebraska7
Capital Expansion Act and the Nebraska State Funds Investment Act.8
Sec. 67. Section 81-302, Revised Statutes Supplement, 2025, is9
amended to read: 10
81-302 The Department of Banking and Finance Settlement Cash Fund is11
created. The fund shall be administered by the Department of Banking and12
Finance. The fund shall consist of money received by the state in13
settlements resulting from regulatory or judicial resolution of14
financial, securities, or consumer issues in which the department is15
designated as a recipient and any investment income earned on the fund.16
The Department of Administrative Services may for accounting purposes17
create subfunds of the fund to segregate awards or allocations received18
pursuant to different orders or settlements. The fund may be used by the19
Department of Banking and Finance for any allowable legal purposes as20
determined by the Director of Banking and Finance. Transfers may be made21
from the fund to the General Fund at the direction of the Legislature.22
Any money in the Department of Banking and Finance Settlement Cash Fund23
available for investment shall be invested by the state investment24
officer pursuant to the Nebraska Capital Expansion Act and the Nebraska25
State Funds Investment Act. 26
Sec. 68. Section 81-406, Reissue Revised Statutes of Nebraska, is27
amended to read: 28
81-406 The Contractor and Professional Employer Organization29
Registration Cash Fund is created. The fund shall be administered by the30
Department of Labor and shall consist of fees collected by the department31
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pursuant to the Farm Labor Contractors Act, the Contractor Registration1
Act, and the Professional Employer Organization Registration Act and such2
sums as are appropriated to the fund by the Legislature. The fund shall3
be used for enforcing and administering the Farm Labor Contractors Act,4
the Contractor Registration Act, the Employee Classification Act, and the5
Professional Employer Organization Registration Act. Any money in the6
fund available for investment shall be invested by the state investment7
officer pursuant to the Nebraska Capital Expansion Act and the Nebraska8
State Funds Investment Act. Money in the Contractor and Professional9
Employer Organization Registration Cash Fund may be transferred to the10
General Fund at the direction of the Legislature. 11
The State Treasurer shall transfer one million seven hundred12
thousand dollars from the Contractor and Professional Employer13
Organization Registration Cash Fund to the General Fund on or before June14
15, 2018, on such dates and in such amounts as directed by the budget15
administrator of the budget division of the Department of Administrative16
Services. 17
Sec. 69. Section 81-407, Revised Statutes Supplement, 2025, is18
amended to read: 19
81-407 (1) The Workforce Development Program Cash Fund is hereby20
created. The fund shall consist of transfers authorized by the21
Legislature. 22
(2) The Department of Labor shall administer the fund. The fund may23
be used: 24
(a) To provide workforce development grants; 25
(b) To pay the costs of administering the workforce development26
grant program; 27
(c) To pay the costs of establishing, assessing, collecting, and28
maintaining state unemployment insurance tax liability and payments;29
(d) To pay unemployment benefits if determined necessary by the30
Commissioner of Labor; 31
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(e) To provide labor availability, skills gap, and workforce1
development studies and reports by the Department of Labor; and2
(f) For purposes of the Manufacturing Modernization and Workforce3
Development Pilot Investment Act. 4
(3) Transfers may be made from the fund to the General Fund or the5
Nebraska Opportunity Grant Fund at the direction of the Legislature. Any6
money in the Workforce Development Program Cash Fund available for7
investment shall be invested by the state investment officer pursuant to8
the Nebraska Capital Expansion Act and the Nebraska State Funds9
Investment Act. 10
(4)(a) As part of the workforce development grant program described11
in subdivision (2)(a) of this section, the Nebraska Workforce Development12
Board shall submit grant proposals to the Commissioner of Labor for the13
commissioner's consideration. The board's proposals shall be submitted by14
April 30 of each year and shall set forth strategies and initiatives15
designed to develop the workforce in the state. Each such proposal shall:16
(i) Include a description of the purpose of the proposed grant and17
the desired outcome; and 18
(ii) Include a method of measuring success for the proposed grant.19
(b) The board may submit up to eighteen grant proposals per calendar20
year. 21
(c) The commissioner may approve, reject, or modify any grant22
proposal submitted by the board. In the case of a rejection or23
modification of any grant proposal, the commissioner shall provide24
written notice of the decision to the board and include the rationale for25
the rejection or modification. 26
(d) The commissioner shall have the discretion to approve up to27
three grant proposals per calendar year without the prior approval of the28
board. If the total of the three proposals exceeds twenty-five percent of29
the unobligated beginning annual balance of the Workforce Development30
Program Cash Fund, the commissioner shall submit a report detailing the31
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proposals to the board and to the chairperson of the Appropriations1
Committee of the Legislature within ninety days after approving such2
proposals. 3
(e) For purposes of this subsection, Nebraska Workforce Development4
Board means the state workforce development board authorized by the5
federal Workforce Innovation and Opportunity Act and established in6
Nebraska. 7
Sec. 70. Section 81-528, Reissue Revised Statutes of Nebraska, is8
amended to read: 9
81-528 (1) The State Fire Marshal Cash Fund is created. Money10
collected pursuant to subsections (2) and (3) of this section shall be11
remitted to the State Treasurer for credit to the fund. The fund shall be12
used to pay for costs incurred in the general operations program of the13
State Fire Marshal's office , except that transfers may be made from the14
fund to the General Fund at the direction of the Legislature. The State15
Fire Marshal Cash Fund shall be administered by the State Fire Marshal.16
Any money in the fund available for investment shall be invested by the17
state investment officer pursuant to the Nebraska Capital Expansion Act18
and the Nebraska State Funds Investment Act. 19
(2) All money received from inspection contracts, penalties, fees,20
or forfeitures, except fines collected under sections 81-501.01 to 81-53121
and 81-5,151 to 81-5,157, shall be remitted to the State Treasurer for22
credit to the fund. 23
(3) All fees assessed pursuant to section 81-505.01 for services24
performed by the State Fire Marshal's office shall be remitted to the25
State Treasurer for credit to the fund. 26
Sec. 71. Section 81-530, Reissue Revised Statutes of Nebraska, is27
amended to read: 28
81-530 The Mechanical Safety Inspection Fund is created. All fees29
collected by the State Fire Marshal pursuant to the Nebraska Amusement30
Ride Act and the Conveyance Safety Act shall be remitted to the State31
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Treasurer for credit to the Mechanical Safety Inspection Fund. Fees so1
collected shall be used for administering the provisions of the Nebraska2
Amusement Ride Act and the Conveyance Safety Act. Any money in the3
Mechanical Safety Inspection Fund available for investment shall be4
invested by the state investment officer pursuant to the Nebraska Capital5
Expansion Act and the Nebraska State Funds Investment Act. Money in the6
Mechanical Safety Inspection Fund may be transferred to the General Fund7
at the direction of the Legislature. 8
Sec. 72. Section 81-5,153, Reissue Revised Statutes of Nebraska, is9
amended to read: 10
81-5,153 (1) The Training Division Cash Fund is created. The State11
Fire Marshal shall administer the fund. 12
(2) Money collected pursuant to section 81-5,152 shall be remitted13
to the State Treasurer for credit to the fund. Such money in the fund14
shall be used for the purpose of administering the training program15
established pursuant to sections 81-5,151 to 81-5,157 , except that16
transfers may be made from such money in the fund to the General Fund at17
the direction of the Legislature. 18
(3) Money transferred to the Training Division Cash Fund from the19
Nebraska Opioid Recovery Trust Fund shall be used to connect first20
responders to behavioral health services, supports, and training and for21
a statewide wellness learning plan that includes anonymous assessments,22
education, and awareness to promote resiliency development, in accordance23
with the terms and conditions of the litigation or settlement that is the24
source of the money. 25
(4) Any money in the Training Division Cash Fund available for26
investment shall be invested by the state investment officer pursuant to27
the Nebraska Capital Expansion Act and the Nebraska State Funds28
Investment Act. 29
Sec. 73. Section 81-5,180, Reissue Revised Statutes of Nebraska, is30
amended to read: 31
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81-5,180 The Boiler Inspection Cash Fund is created. The State Fire1
Marshal shall use the fund for the administration of the boiler2
inspection program pursuant to the Boiler Inspection Act. The fund shall3
consist of money appropriated to it by the Legislature and fees collected4
in the administration of the act. Fees so collected shall be remitted to5
the State Treasurer with an itemized statement showing the source of6
collection. The State Treasurer shall credit the fees to the fund and the7
money in the fund shall not lapse into the General Fund , except that8
money in the Boiler Inspection Cash Fund may be transferred to the9
General Fund at the direction of the Legislature. Any money in the Boiler10
Inspection Cash Fund available for investment shall be invested by the11
state investment officer pursuant to the Nebraska Capital Expansion Act12
and the Nebraska State Funds Investment Act. 13
Sec. 74. Section 81-829.33, Reissue Revised Statutes of Nebraska, is14
amended to read: 15
81-829.33 The Governor's Emergency Cash Fund is created. The fund16
shall consist of federal reimbursements received by the state for17
eligible state administrative costs incurred by the Nebraska Emergency18
Management Agency for administering federal emergency disaster19
declarations and revenue from all other nonfederal government sources.20
Except as provided in section 90-270, the fund shall be used to pay21
eligible costs related to state emergency disaster declarations. The fund22
shall be administered by the State Administrator of the Nebraska23
Emergency Management Agency. Any money in the fund available for24
investment shall be invested by the state investment officer pursuant to25
the Nebraska Capital Expansion Act and the Nebraska State Funds26
Investment Act. Beginning October 1, 2024, any investment earnings from27
investment of money in the fund shall be credited to the General Fund.28
Transfers may be made from the Governor's Emergency Cash Fund to the29
Cash Reserve Fund and General Fund at the direction of the Legislature.30
The State Treasurer shall transfer zero dollars from the Governor's31
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Emergency Cash Fund to the Cash Reserve Fund by June 30, 2023, on such1
dates and in such amounts as directed by the budget administrator of the2
budget division of the Department of Administrative Services.3
Sec. 75. Section 81-8,110.07, Reissue Revised Statutes of Nebraska,4
is amended to read: 5
81-8,110.07 The secretary of the examining board shall receive and6
account for all money derived from the operation of the Land Surveyors7
Regulation Act and shall remit it to the State Treasurer for credit to8
the Land Surveyor Examiner's Fund, which fund is hereby created. This9
fund shall be continued from year to year. When appropriated by the10
Legislature, this fund shall be expended only for the purposes of the11
Land Surveyors Regulation Act. When not reappropriated for the succeeding12
biennium, the money in this fund shall not revert to the General Fund.13
The fund shall be paid out only upon vouchers approved by the examining14
board and upon warrants issued by the Director of Administrative Services15
and countersigned by the State Treasurer. The expenditures of the16
examining board shall be kept within the income collected and remitted to17
the State Treasurer by the examining board. Transfers may be made from18
the fund to the General Fund at the direction of the Legislature. Any19
money in the Land Surveyor Examiner's Fund available for investment shall20
be invested by the state investment officer pursuant to the Nebraska21
Capital Expansion Act and the Nebraska State Funds Investment Act.22
Sec. 76. Section 81-8,129.01, Reissue Revised Statutes of Nebraska,23
is amended to read: 24
81-8,129.01 There is hereby created a fund, to be known as the State25
Athletic Commissioner's Cash Fund, from which shall be appropriated such26
amounts as are available and as shall be considered incident to the27
administration of the State Athletic Commissioner's office. Money in the28
State Athletic Commissioner's Cash Fund may be transferred to the General29
Fund at the direction of the Legislature. The fund shall contain all30
license fees and gross receipts taxes collected by the commissioner as31
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provided under sections 81-8,128 to 81-8,142.01, which shall be paid into1
the state treasury and the State Treasurer shall credit the money to the2
State Athletic Commissioner's Cash Fund. 3
Sec. 77. Section 81-8,194, Reissue Revised Statutes of Nebraska, is4
amended to read: 5
81-8,194 (1) The board shall establish fees of no more than three6
hundred dollars for applications and initial certificates of licensure7
and annual renewals for services related to the Professional Landscape8
Architects Act based on the administration costs incurred by the board.9
The board shall collect, account for, and remit such fees to the State10
Treasurer for credit to the State Board of Landscape Architects Cash Fund11
which is hereby created. All fees are nonrefundable.12
(2) Transfers may be made from the State Board of Landscape13
Architects Cash Fund to the General Fund at the direction of the14
Legislature. Any money in the State Board of Landscape Architects Cash15
Fund available for investment shall be invested by the state investment16
officer pursuant to the Nebraska Capital Expansion Act and the Nebraska17
State Funds Investment Act. 18
(3) Warrants for the payment of expenses and compensation as19
provided for in the Professional Landscape Architects Act shall be issued20
by the Director of Administrative Services and paid by the State21
Treasurer out of the State Board of Landscape Architects Cash Fund upon22
presentation of vouchers regularly drawn by the chairperson of the board23
and approved by the board. At no time shall the total amount of warrants24
exceed the total amount of fees collected under the act and credited to25
the fund. 26
Sec. 78. Section 81-1201.21, Revised Statutes Supplement, 2025, is27
amended to read: 28
81-1201.21 (1) There is hereby created the Job Training Cash Fund.29
The fund shall be under the direction of the Department of Economic30
Development. Money may be transferred to the fund pursuant to subdivision31
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(1)(b)(iii) of section 48-621 and from the Cash Reserve Fund at the1
direction of the Legislature. The department shall establish a subaccount2
for all money transferred from the Cash Reserve Fund to the Job Training3
Cash Fund on or after July 1, 2005. 4
(2) The money in the Job Training Cash Fund or the subaccount5
established in subsection (1) of this section shall be used (a) to6
provide reimbursements for job training activities, including employee7
assessment, preemployment training, on-the-job training, training8
equipment costs, and other reasonable costs related to helping industry9
and business locate or expand in Nebraska, (b) to provide upgrade skills10
training of the existing labor force necessary to adapt to new technology11
or the introduction of new product lines, or (c) as provided in section12
79-2308. The department shall give a preference to job training13
activities carried out in whole or in part within an enterprise zone14
designated pursuant to the Enterprise Zone Act or an opportunity zone15
designated pursuant to the federal Tax Cuts and Jobs Act, Public Law16
115-97. 17
(3) The department shall establish a subaccount within the fund to18
provide training grants for training employees and potential employees of19
businesses that (a) employ twenty-five or fewer employees on the20
application date, (b) employ, or train for potential employment,21
residents of rural areas of Nebraska, or (c) are located in or employ, or22
train for potential employment, residents of high-poverty areas as23
defined in section 81-1203. The department shall calculate the amount of24
prior year investment income earnings accruing to the fund and allocate25
such amount to the subaccount for training grants under this subsection.26
The subaccount shall also be used as provided in the Teleworker Job27
Creation Act. The department shall give a preference to training grants28
for businesses located in whole or in part within an enterprise zone29
designated pursuant to the Enterprise Zone Act. 30
(4) On April 5, 2018, any funds that were dedicated to carrying out31
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sections 81-1210.01 to 81-1210.03 but were not yet expended shall be1
transferred to the Intern Nebraska Cash Fund. 2
(5) Transfers may be made from the Job Training Cash Fund to the3
General Fund at the direction of the Legislature. Any money in the Job4
Training Cash Fund available for investment shall be invested by the5
state investment officer pursuant to the Nebraska Capital Expansion Act6
and the Nebraska State Funds Investment Act. 7
Sec. 79. Section 81-1201.22, Reissue Revised Statutes of Nebraska,8
is amended to read: 9
81-1201.22 (1) There is hereby created the Administrative Cash Fund10
to be administered by the department. Revenue from the following sources11
shall be remitted to the State Treasurer for credit to the fund:12
(a) Fees charged for the sale of department publications or13
subscription to publications; 14
(b) Fees charged for the sale of Nebraska items promoting economic15
development of the state; 16
(c) Deposits charged for the temporary use of Nebraska items17
promoting economic development of the state; 18
(d) Fees charged for attendance and participation in department-19
sponsored conferences, training sessions, and other special events;20
(e) Money collected from nondepartment sources in connection with21
cooperative funding of advertising, marketing, promotional, or consulting22
activities; and 23
(f) Money received by the department in the form of gifts, grants,24
reimbursements, or appropriations from any source intended to be used by25
the department for carrying out the provisions of Chapter 81, article 12.26
(2) Revenue from the fund may be expended for the following27
purposes: 28
(a) Production and distribution costs of department publications;29
(b) Purchase of items promoting economic development of the state30
intended for sale; 31
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(c) Reimbursement of deposits collected for the temporary use of1
promotional items; 2
(d) Payment of costs in connection with department-sponsored3
conferences, training sessions, and other special events;4
(e) Payment of costs of advertising, marketing, promotional, or5
consulting activities in cooperative funding partnerships with6
nondepartment organizations; and 7
(f) Payment of costs for which fund revenue has been received and8
which are related to department activities in Chapter 81, article 12.9
(3) Transfers may be made from the fund to the General Fund at the10
direction of the Legislature. Any money in the Administrative Cash Fund11
available for investment shall be invested by the state investment12
officer pursuant to the Nebraska Capital Expansion Act and the Nebraska13
State Funds Investment Act. 14
Sec. 80. Section 81-1211, Revised Statutes Supplement, 2025, is15
amended to read: 16
81-1211 The Lead-Based Paint Hazard Control Cash Fund is created in17
the Department of Economic Development. The fund shall receive transfers18
from the Affordable Housing Trust Fund as authorized by the Legislature.19
Except as otherwise provided in this section, the department shall use20
the entirety of the fund to award a grant to a city of the metropolitan21
class to carry out lead-based paint hazard control on owner-occupied22
properties, contingent upon formal notification by the United States23
Department of Housing and Urban Development that it intends to award a24
grant to a city of the metropolitan class to carry out the federal25
Residential Lead-Based Paint Hazard Reduction Act of 1992, 42 U.S.C.26
4852, as such section existed on January 1, 2015. No more than fifteen27
percent of the grant proceeds may be used for administrative expenses. It28
is the intent of the Legislature that any grant awarded from the Lead-29
Based Paint Hazard Control Cash Fund shall be applied to the30
congressional district grant allocations as established under section31
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58-708. Transfers may be made from the fund to the General Fund at the1
direction of the Legislature. Any money in the Lead-Based Paint Hazard2
Control Cash Fund available for investment shall be invested by the state3
investment officer pursuant to the Nebraska Capital Expansion Act and the4
Nebraska State Funds Investment Act. 5
Sec. 81. Section 81-1213.02, Revised Statutes Supplement, 2025, is6
amended to read: 7
81-1213.02 The Economic Development Cash Fund is created. The8
Department of Economic Development shall administer the fund to provide a9
grant to a community college serving a city of the metropolitan class to10
partner with a four-year public university serving a city of the11
metropolitan class to offer microcredentials to support education12
expansion, curricula development, and staff hires to meet demand for13
microchip fabrication and microelectronics manufacturing in the state in14
conjunction with the Creating Helpful Incentives to Produce15
Semiconductors (CHIPS) for America Act, Public Law 116-283. The fund16
shall consist of money transferred by the Legislature and gifts, grants,17
or bequests from any source, including money remitted to the fund from18
any other federal, state, public, and private sources. Transfers may be19
made from the fund to the General Fund at the direction of the20
Legislature. Any money in the Economic Development Cash Fund available21
for investment shall be invested by the state investment officer pursuant22
to the Nebraska Capital Expansion Act and the Nebraska State Funds23
Investment Act. 24
Sec. 82. Section 81-1216, Revised Statutes Supplement, 2025, is25
amended to read: 26
81-1216 The Customized Job Training Cash Fund is created. Funds in27
the Customized Job Training Cash Fund shall be used for (1) general28
administrative costs of awarding job training reimbursement grants under29
the Customized Job Training Act, as such act existed prior to May 22,30
2025, and (2) job training reimbursement grants. Transfers may be made31
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from the fund to the General Fund at the direction of the Legislature.1
Any money in the Customized Job Training Cash Fund available for2
investment shall be invested by the state investment officer pursuant to3
the Nebraska Capital Expansion Act and the Nebraska State Funds4
Investment Act. 5
Sec. 83. Section 81-1413.01, Reissue Revised Statutes of Nebraska,6
is amended to read: 7
81-1413.01 There is hereby created the Nebraska Law Enforcement8
Training Center Cash Fund. All receipts for tuition and fees paid to the9
Nebraska Law Enforcement Training Center shall be paid into the state10
treasury and by the State Treasurer credited to the Nebraska Law11
Enforcement Training Center Cash Fund. Such fund shall be used to defray12
the expenses of the training center , except that transfers may be made13
from the fund to the General Fund at the direction of the Legislature .14
Any money in the Nebraska Law Enforcement Training Center Cash Fund15
available for investment shall be invested by the state investment16
officer pursuant to the Nebraska Capital Expansion Act and the Nebraska17
State Funds Investment Act. 18
Sec. 84. Section 81-1428, Reissue Revised Statutes of Nebraska, is19
amended to read: 20
81-1428 The Law Enforcement Improvement Fund is created and shall be21
maintained by the State Treasurer as a cash fund. The fund shall consist22
of revenue credited pursuant to section 81-1429 and investment income.23
The fund shall be used for payment of administrative and operations24
expenses of the Nebraska Law Enforcement Training Center and such other25
expenses as budgeted by the Legislature for the improvement of law26
enforcement , except that transfers may be made from the fund to the27
General Fund at the direction of the Legislature. The Law Enforcement28
Improvement Fund shall be administered by the director. Any money in the29
fund available for investment shall be invested by the state investment30
officer pursuant to the Nebraska Capital Expansion Act and the Nebraska31
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State Funds Investment Act. 1
Sec. 85. Section 81-1558, Revised Statutes Supplement, 2025, is2
amended to read: 3
81-1558 There is hereby created within the state treasury a fund to4
be known as the Nebraska Litter Reduction and Recycling Fund. The5
proceeds of the fee imposed by sections 81-1559 to 81-1560.02, money6
received by the department as gifts, donations, or contributions toward7
the goals stated in section 81-1535, and money received by the department8
for nonprofit activities concerning litter reduction and recycling,9
including, but not limited to, honoraria, literature furnished by the10
department, and funds realized as reimbursement for expenses in11
conducting educational forums, shall be remitted to the State Treasurer12
for credit to such fund to be used for the administration and enforcement13
of the Nebraska Litter Reduction and Recycling Act. Transfers may be made14
from the fund to the General Fund at the direction of the Legislature.15
Any money in the Nebraska Litter Reduction and Recycling Fund available16
for investment shall be invested by the state investment officer pursuant17
to the Nebraska Capital Expansion Act and the Nebraska State Funds18
Investment Act. Beginning October 1, 2024, any investment earnings from19
investment of money in the fund shall be credited to the General Fund.20
Sec. 86. Section 81-15,121, Revised Statutes Supplement, 2025, is21
amended to read: 22
81-15,121 (1) A person shall not (a) maintain or use any tank for23
the storage of regulated substances, (b) install any new tank, or (c)24
permanently close a tank without first securing a permit from the State25
Fire Marshal. 26
(2) A fee shall not be charged for a permit under subdivision (1)(a)27
or (c) of this section. The fee for a permit for installation shall be28
seventy-five dollars. The State Fire Marshal shall remit the fee to the29
State Treasurer for credit to the Underground Storage Tank Fund.30
(3) All owners of operating tanks, except those provided for in31
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subsection (4) of this section, shall annually register each tank. All1
registration permits shall expire on December 31 of the year for which2
the permit was issued. The registration fee shall be no more than sixty3
dollars per tank. The State Fire Marshal shall remit the fee to the State4
Treasurer for credit to the Underground Storage Tank Fund. Such permits5
shall contain the information specified in subsection (5) of this6
section. 7
(4) In the case of tanks permanently abandoned on or after January8
1, 1974, an annual permit shall not be required and an initial9
registration permit shall be sufficient. 10
(5) The application for a registration permit shall be provided by11
and filed with the State Fire Marshal's office and shall require, but not12
be limited to, the following information: 13
(a) The date the tank was placed in or taken out of operation;14
(b) The age of the tank; 15
(c) The size, type, and location of the tank; and16
(d) The type of substances stored in the tank and the quantity of17
such substances remaining in the tank if the tank has been permanently18
closed. 19
(6) The registration permit fee collected pursuant to this section20
shall be remitted to the State Treasurer for credit to the Underground21
Storage Tank Fund which is hereby created as a cash fund. The fund shall22
also consist of any money appropriated to the fund by the state. The fund23
shall be administered by the State Fire Marshal to carry out the purposes24
of the Petroleum Products and Hazardous Substances Storage and Handling25
Act. Transfers may be made from the fund to the General Fund at the26
direction of the Legislature. Any money in the Underground Storage Tank27
Fund available for investment shall be invested by the state investment28
officer pursuant to the Nebraska Capital Expansion Act and the Nebraska29
State Funds Investment Act. 30
Sec. 87. Section 81-15,160, Revised Statutes Supplement, 2025, is31
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amended to read: 1
81-15,160 (1) The Waste Reduction and Recycling Incentive Fund is2
created. The department shall deduct from the fund amounts sufficient to3
reimburse itself for its costs of administration of the fund. The fund4
shall be administered by the department. The fund shall consist of5
proceeds from the fees imposed pursuant to the Waste Reduction and6
Recycling Incentive Act. 7
(2) The fund may be used for purposes which include, but are not8
limited to: 9
(a) Technical and financial assistance to political subdivisions for10
creation of recycling systems and for modification of present recycling11
systems; 12
(b) Recycling and waste reduction projects, including public13
education, planning, and technical assistance; 14
(c) Market development for recyclable materials separated by15
generators, including public education, planning, and technical16
assistance; 17
(d) Capital assistance for establishing private and public18
intermediate processing facilities for recyclable materials and19
facilities using recyclable materials in new products;20
(e) Programs which develop and implement composting of yard waste21
and composting with sewage sludge; 22
(f) Technical assistance for waste reduction and waste exchange for23
waste generators; 24
(g) Programs to assist communities and counties to develop and25
implement household hazardous waste management programs;26
(h) Capital assistance for establishing private and public27
facilities to manufacture combustible waste products and to incinerate28
combustible waste to generate and recover energy resources, except that29
no disbursements shall be made under this section for scrap tire30
processing related to tire-derived fuel; 31
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(i) Grants for reimbursement of costs to cities of the first class,1
cities of the second class, villages, and counties of five thousand or2
fewer population for the deconstruction of abandoned buildings. Eligible3
deconstruction costs will be related to the recovery and processing of4
recyclable or reusable material from the abandoned buildings; and5
(j) Administrative costs of the department in fiscal years 2025-266
and 2026-27 to implement, administer, and enforce the Safe Battery7
Collection and Recycling Act. 8
(3) Grants up to one million five hundred thousand dollars annually9
shall be available until June 30, 2029, for new scrap tire projects only,10
if acceptable scrap tire project applications are received. Eligible11
categories of disbursement under section 81-15,161 may include, but are12
not limited to: 13
(a) Reimbursement for the purchase of crumb rubber generated and14
used in Nebraska, with disbursements not to exceed fifty percent of the15
cost of the crumb rubber; 16
(b) Reimbursement for the purchase of tire-derived product which17
utilizes a minimum of twenty-five percent recycled tire content, with18
disbursements not to exceed twenty-five percent of the product's retail19
cost; 20
(c) Participation in the capital costs of building, equipment, and21
other capital improvement needs or startup costs for scrap tire22
processing or manufacturing of tire-derived product, with disbursements23
not to exceed fifty percent of such costs or five hundred thousand24
dollars, whichever is less; 25
(d) Participation in the capital costs of building, equipment, or26
other startup costs needed to establish collection sites or to collect27
and transport scrap tires, with disbursements not to exceed fifty percent28
of such costs; 29
(e) Cost-sharing for the manufacturing of tire-derived product, with30
disbursements not to exceed twenty dollars per ton or two hundred fifty31
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thousand dollars, whichever is less, to any person annually;1
(f) Cost-sharing for the processing of scrap tires, with2
disbursements not to exceed twenty dollars per ton or two hundred fifty3
thousand dollars, whichever is less, to any person annually;4
(g) Cost-sharing for the use of scrap tires for civil engineering5
applications for specified projects, with disbursements not to exceed6
twenty dollars per ton or two hundred fifty thousand dollars, whichever7
is less, to any person annually; 8
(h) Disbursement to a political subdivision up to one hundred9
percent of costs incurred in cleaning up scrap tire collection and10
disposal sites; and 11
(i) Costs related to the study provided in section 81-15,159.01.12
The director shall give preference to projects which utilize scrap13
tires generated and used in Nebraska. 14
(4) Priority for grants made under section 81-15,161 shall be given15
to grant proposals demonstrating a formal public/private partnership16
except for grants awarded from fees collected under subsection (6) of17
section 13-2042. 18
(5) Grants awarded from fees collected under subsection (6) of19
section 13-2042 may be renewed for up to a five-year grant period. Such20
applications shall include an updated integrated solid waste management21
plan pursuant to section 13-2032. Annual disbursements are subject to22
available funds and the grantee meeting established grant conditions.23
Priority for such grants shall be given to grant proposals showing24
regional participation and programs which address the first integrated25
solid waste management hierarchy as stated in section 13-2018 which shall26
include toxicity reduction. Disbursements for any one year shall not27
exceed fifty percent of the total fees collected after rebates under28
subsection (6) of section 13-2042 during that year.29
(6) Any person who stores waste tires in violation of section30
13-2033, which storage is the subject of abatement or cleanup, shall be31
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liable to the State of Nebraska for the reimbursement of expenses of such1
abatement or cleanup paid by the department. 2
(7) The department may receive gifts, bequests, and any other3
contributions for deposit in the Waste Reduction and Recycling Incentive4
Fund. Transfers may be made from the fund to the General Fund at the5
direction of the Legislature. Any money in the Waste Reduction and6
Recycling Incentive Fund available for investment shall be invested by7
the state investment officer pursuant to the Nebraska Capital Expansion8
Act and the Nebraska State Funds Investment Act. 9
Sec. 88. Section 81-15,165, Reissue Revised Statutes of Nebraska, is10
amended to read: 11
81-15,165 The Tax Commissioner shall deduct and withhold from the12
fees collected pursuant to sections 81-15,159 to 81-15,165 a fee13
sufficient to reimburse himself or herself for the actual cost of14
collecting and administering such fees and shall credit such collection15
fee to the Waste Reduction and Recycling Incentive Fees Collection Fund16
which is hereby created. The Legislature shall appropriate money from the17
fund to the Department of Revenue to cover the actual costs of the18
department in administering the Waste Reduction and Recycling Incentive19
Act. Transfers may be made from the fund to the General Fund at the20
direction of the Legislature. Any money in the Waste Reduction and21
Recycling Incentive Fees Collection Fund available for investment shall22
be invested by the state investment officer pursuant to the Nebraska23
Capital Expansion Act and the Nebraska State Funds Investment Act.24
Sec. 89. Section 81-15,180, Revised Statutes Supplement, 2025, is25
amended to read: 26
81-15,180 The Superfund Cost Share Cash Fund is created. The27
Department of Water, Energy, and Environment shall remit grants and gifts28
received by the department for purposes of providing cost share for29
remediation of superfund sites to the State Treasurer for credit to the30
fund. The department shall administer the Superfund Cost Share Cash Fund31
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to pay for nonfederal costs, including costs for in-kind services,1
required as cost share for remediation of superfund sites. Transfers may2
be made from the fund to the General Fund at the direction of the3
Legislature. Any money in the Superfund Cost Share Cash Fund available4
for investment shall be invested by the state investment officer pursuant5
to the Nebraska Capital Expansion Act and the Nebraska State Funds6
Investment Act. 7
Sec. 90. Section 81-15,300, Revised Statutes Supplement, 2025, is8
amended to read: 9
81-15,300 There is hereby created the Engineering Plan Review Cash10
Fund which shall be used to pay the expenses of the Department of Water,11
Energy, and Environment related to engineering reviews of plans and12
specifications, including those under subsection (3) of section 81-15,26813
and subsection (2) of section 81-15,282. Transfers may be made from the14
fund to the General Fund at the direction of the Legislature. Any money15
in the Engineering Plan Review Cash Fund available for investment shall16
be invested by the state investment officer pursuant to the Nebraska17
Capital Expansion Act and the Nebraska State Funds Investment Act.18
Sec. 91. Section 81-1607.01, Reissue Revised Statutes of Nebraska,19
is amended to read: 20
81-1607.01 The State Energy Cash Fund is hereby created. The fund21
shall consist of funds received pursuant to section 57-705. The fund22
shall be used for the administration of subdivisions (35) through (58) of23
section 81-1504 and sections 81-1604 to 81-1607, for energy conservation24
activities, and for providing technical assistance to communities in the25
area of natural gas other than assistance regarding ownership of26
regulated utilities , except that transfers may be made from the fund to27
the General Fund at the direction of the Legislature. Any money in the28
State Energy Cash Fund available for investment shall be invested by the29
state investment officer pursuant to the Nebraska Capital Expansion Act30
and the Nebraska State Funds Investment Act. The State Treasurer shall31
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transfer any money in the State Energy Office Cash Fund to the State1
Energy Cash Fund on July 1, 2019. 2
Sec. 92. Section 81-2004.01, Reissue Revised Statutes of Nebraska,3
is amended to read: 4
81-2004.01 (1) The Carrier Enforcement Cash Fund is created. The5
fund shall be established within the Nebraska State Patrol and6
administered by the Superintendent of Law Enforcement and Public Safety.7
The fund shall consist of fund transfers made each fiscal year from the8
Roads Operations Cash Fund as authorized by the Legislature through the9
budget process. 10
(2) The Carrier Enforcement Cash Fund shall only be used to pay the11
costs associated with the operation of the carrier enforcement division12
of the patrol, except that (a) the Legislature may authorize fund13
transfers each fiscal year through the budget process from the Carrier14
Enforcement Cash Fund to the Nebraska Public Safety Communication System15
Cash Fund to pay the carrier enforcement division's share of operations16
costs of the Nebraska Public Safety Communication System and (b)17
transfers may be made from the Carrier Enforcement Cash Fund to the18
General Fund at the direction of the Legislature. 19
(3) Any money in the Carrier Enforcement Cash Fund available for20
investment shall be invested by the state investment officer pursuant to21
the Nebraska Capital Expansion Act and the Nebraska State Funds22
Investment Act. 23
Sec. 93. Section 81-2004.07, Revised Statutes Supplement, 2025, is24
amended to read: 25
81-2004.07 The Nebraska State Patrol Vehicle Replacement Cash Fund26
is created. The Superintendent of Law Enforcement and Public Safety of27
the Nebraska State Patrol shall administer the fund. The fund shall be28
used to purchase motor vehicles for the Nebraska State Patrol. Transfers29
may be made from the fund to the General Fund at the direction of the30
Legislature. Any money in the Nebraska State Patrol Vehicle Replacement31
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Cash Fund available for investment shall be invested by the state1
investment officer pursuant to the Nebraska Capital Expansion Act and the2
Nebraska State Funds Investment Act. 3
Sec. 94. Section 81-2004.08, Revised Statutes Supplement, 2025, is4
amended to read: 5
81-2004.08 (1) The Nebraska Public Safety Communication System Cash6
Fund is created. The fund shall be established within the Nebraska State7
Patrol and administered by the Superintendent of Law Enforcement and8
Public Safety. The fund shall consist of all revenue credited pursuant to9
law, including any fund transfers authorized by the Legislature.10
(2) The fund shall only be used to pay the patrol's direct costs11
related to administering, operating, and maintaining the Nebraska Public12
Safety Communication System, except that (a) any unobligated money in the13
fund may first be used to reduce the patrol's General Fund costs to14
operate the Nebraska Public Safety Communication System, and if15
additional unobligated money in the fund exists, the Legislature may16
transfer money from the fund to the State Fire Marshal and the Game and17
Parks Commission to reduce the General Fund costs to operate the Nebraska18
Public Safety Communication System , and (b) transfers may be made from19
the fund to the General Fund at the direction of the Legislature. Any20
money in the Nebraska Public Safety Communication System Cash Fund21
available for investment shall be invested by the state investment22
officer pursuant to the Nebraska Capital Expansion Act and the Nebraska23
State Funds Investment Act. 24
Sec. 95. Section 81-2105, Reissue Revised Statutes of Nebraska, is25
amended to read: 26
81-2105 There is hereby created the Electrical Division Fund. All27
money received under the State Electrical Act shall be remitted to the28
State Treasurer for credit to the fund. Each member of the board shall be29
reimbursed for expenses incurred in the performance of his or her duties30
pursuant to sections 81-1174 to 81-1177 to be paid out of the fund.31
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Transfers may be made from the fund to the General Fund at the direction1
of the Legislature. 2
Sec. 96. Section 81-3119, Reissue Revised Statutes of Nebraska, is3
amended to read: 4
81-3119 (1) The Health and Human Services Cash Fund is created and5
shall consist of funds from contracts, grants, gifts, or fees. The fund6
may also consist of transfers from the Nebraska Opioid Recovery Trust7
Fund. 8
(2) Any money transferred from the Nebraska Opioid Recovery Trust9
Fund shall be used for staff to carry out the Overdose Fatality Review10
Teams Act, in accordance with the terms and conditions of the litigation11
or settlement that is the source of the money. Any other money in the12
Health and Human Services Cash Fund may be transferred to the General13
Fund at the direction of the Legislature. 14
(3) Any money in the Health and Human Services Cash Fund available15
for investment shall be invested by the state investment officer pursuant16
to the Nebraska Capital Expansion Act and the Nebraska State Funds17
Investment Act. 18
Sec. 97. Section 81-3432, Reissue Revised Statutes of Nebraska, is19
amended to read: 20
81-3432 The Engineers and Architects Regulation Fund is created. The21
board shall receive and account for all money derived from the operation22
of the Engineers and Architects Regulation Act and shall remit the money23
to the State Treasurer for credit to the Engineers and Architects24
Regulation Fund. All expenses certified by the board as properly and25
necessarily incurred in the discharge of duties, including compensation26
and administrative staff, and any expense incident to the administration27
of the act relating to other states shall be paid out of the fund. Debt28
repayments payable pursuant to section 81-3432.01 shall be paid out of29
the fund. Warrants for the payment of expenses shall be issued by the30
Director of Administrative Services and paid by the State Treasurer upon31
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presentation of vouchers regularly drawn by the chairperson and secretary1
of the board and approved by the board. At no time shall the total amount2
of warrants exceed the total amount of the fees collected under the act3
and to the credit of the fund. Any money in the fund available for4
investment shall be invested by the state investment officer pursuant to5
the Nebraska Capital Expansion Act and the Nebraska State Funds6
Investment Act. Money in the Engineers and Architects Regulation Fund may7
be transferred to the General Fund at the direction of the Legislature.8
Sec. 98. Section 81-3524, Reissue Revised Statutes of Nebraska, is9
amended to read: 10
81-3524 The Geologists Regulation Fund is created. The secretary of11
the board shall receive and account for all money derived from the12
operation of the Geologists Regulation Act. The board shall remit the13
money to the State Treasurer for credit to the Geologists Regulation14
Fund, which shall be continued from year to year and shall be drawn15
against only as provided for in this section and, when reappropriated for16
the succeeding biennium, shall not revert to the General Fund. All17
expenses certified by the board as properly and necessarily incurred in18
the discharge of duties, including compensation and administrative staff,19
and any expense incident to the administration of the act relating to20
other states, shall be paid out of the fund. Warrants for the payment of21
expenses shall be issued by the Director of Administrative Services and22
paid by the State Treasurer upon presentation of vouchers regularly drawn23
by the chairperson and secretary of the board and approved by the board.24
At no time shall the total amount of warrants exceed the total amount of25
the fees collected under the act and to the credit of the fund. Transfers26
may be made from the fund to the General Fund at the direction of the27
Legislature. Any money in the Geologists Regulation Fund available for28
investment shall be invested by the state investment officer pursuant to29
the Nebraska Capital Expansion Act and the Nebraska State Funds30
Investment Act. 31
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Sec. 99. Section 81-3714, Reissue Revised Statutes of Nebraska, is1
amended to read: 2
81-3714 The State Visitors Promotion Cash Fund is created. The fund3
shall be administered by the commission. The fund shall consist of4
revenue deposited into the fund pursuant to section 81-3715 and money5
donated as gifts, bequests, or other contributions from public or private6
entities. Funds made available by any department or agency of the United7
States may also be credited to the fund if so directed by such department8
or agency. The commission shall use the proceeds of the fund to generally9
promote, encourage, and attract visitors to and within the State of10
Nebraska, to erect and replace highway tourism markers, to enhance the11
use of travel and tourism facilities within the state, to provide grants12
to communities and organizations, and to contract with the Department of13
Administrative Services to provide support services to the commission,14
including, but not limited to, accounting and personnel functions. The15
proceeds of the fund shall be in addition to funds appropriated to the16
commission from the General Fund. Transfers may be made from the State17
Visitors Promotion Cash Fund to the General Fund at the direction of the18
Legislature. The State Treasurer shall transfer one million dollars from19
the State Visitors Promotion Cash Fund to the General Fund on or before20
June 30, 2019, on such dates and in such amounts as directed by the21
budget administrator of the budget division of the Department of22
Administrative Services. Any money in the State Visitors Promotion Cash23
Fund available for investment shall be invested by the state investment24
officer pursuant to the Nebraska Capital Expansion Act and the Nebraska25
State Funds Investment Act. Beginning October 1, 2024, any investment26
earnings from investment of money in the fund shall be credited to the27
General Fund. 28
Sec. 100. Section 82-108.02, Reissue Revised Statutes of Nebraska,29
is amended to read: 30
82-108.02 All funds received by the Nebraska State Historical31
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Society for services rendered shall be remitted to the State Treasurer1
for credit to the Historical Society Fund which is hereby established.2
Funds to the credit of the fund shall only be expended, as and when3
appropriated by the Legislature, by the Nebraska State Historical Society4
for the general purposes of such society, including, but not limited to,5
preparation for historical events and educational projects , except that6
transfers may be made from the fund to the General Fund at the direction7
of the Legislature. Any money in the Historical Society Fund available8
for investment shall be invested by the state investment officer pursuant9
to the Nebraska Capital Expansion Act and the Nebraska State Funds10
Investment Act. 11
Sec. 101. Section 82-139, Revised Statutes Supplement, 2025, is12
amended to read: 13
82-139 The Support Nebraska History Cash Fund is created. The fund14
shall consist of money credited to the fund under section 60-3,163.02 and15
any other gifts, bequests, grants, or other contributions or donations to16
the fund from public or private entities. The Nebraska State Historical17
Society shall administer and distribute the Support Nebraska History Cash18
Fund. The fund shall be expended to promote the history of Nebraska on19
the Internet, to support history education for children in Nebraska, and20
for costs directly related to the administration of the fund. Transfers21
may be made from the fund to the General Fund at the direction of the22
Legislature. Any money in the Support Nebraska History Cash Fund23
available for investment shall be invested by the state investment24
officer pursuant to the Nebraska Capital Expansion Act and the Nebraska25
State Funds Investment Act. 26
Sec. 102. Section 83-913.01, Reissue Revised Statutes of Nebraska,27
is amended to read: 28
83-913.01 (1) There is hereby created the Department of Correctional29
Services Facility Cash Fund. 30
Except as otherwise provided, all money derived from any source in31
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any facility under the supervision of the Department of Correctional1
Services shall be remitted to the State Treasurer in accordance with the2
policies and procedures established by the Director of Correctional3
Services for credit to the fund. Transfers may be made from the fund to4
the General Fund at the direction of the Legislature. Any money in the5
Department of Correctional Services Facility Cash Fund available for6
investment may be invested pursuant to the Nebraska Capital Expansion Act7
and the Nebraska State Funds Investment Act. 8
(2) All disbursements from the fund shall be made by the Director of9
Administrative Services by warrants drawn on the fund only upon10
certification of expenses by the chief executive officer of the11
appropriate facility within the Department of Correctional Services and12
upon presentation of proper vouchers for such expenses by the Director of13
Correctional Services or his or her authorized agent.14
Sec. 103. Section 84-409, Reissue Revised Statutes of Nebraska, is15
amended to read: 16
84-409 There shall be paid to the State Treasurer, for each day the17
State Surveyor is engaged in making any survey or in settling and18
disposing of disputes and disagreements, as provided in section 84-410, a19
per diem rate of compensation as determined by the Board of Educational20
Lands and Funds for his or her services and the necessary expenses21
incurred in making the same. All fees received for the services and22
expenses of the State Surveyor or deputy surveyors shall be paid into the23
state treasury and by the State Treasurer placed in a fund to be known as24
Surveyors' Cash Fund, which fund shall be used in paying the salaries and25
expenses of deputy surveyors, except as provided in section 84-407.01, in26
making surveys and for making refunds on deposits. All fees and expenses27
placed in the Surveyors' Cash Fund for the services and expenses of the28
State Surveyor, after the payments from the cash fund are made as29
hereinbefore provided, shall be transferred to the General Fund.30
Transfers may be made from the Surveyors' Cash Fund to the General Fund31
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at the direction of the Legislature. Any money in the Surveyors' Cash1
Fund available for investment shall be invested by the state investment2
officer pursuant to the Nebraska Capital Expansion Act and the Nebraska3
State Funds Investment Act. 4
Sec. 104. Section 84-414, Reissue Revised Statutes of Nebraska, is5
amended to read: 6
84-414 The State Surveyor, under the direction of the Board of7
Educational Lands and Funds, shall receive and account for all money8
derived from the operation of the survey record repository pursuant to9
sections 84-412 and 84-413, and shall pay such money to the State10
Treasurer, who shall credit it to the Survey Record Repository Fund which11
is hereby created. When appropriated by the Legislature, this fund shall12
be expended only for the purposes of sections 84-412 and 84-413 , except13
that transfers may be made from the fund to the General Fund at the14
direction of the Legislature. All money in the Survey Record Repository15
Fund available for investment shall be invested by the state investment16
officer pursuant to the Nebraska Capital Expansion Act and the Nebraska17
State Funds Investment Act. 18
Sec. 105. Section 84-618, Reissue Revised Statutes of Nebraska, is19
amended to read: 20
84-618 (1) The Treasury Management Cash Fund is created. A pro rata21
share of the budget appropriated for the treasury management functions of22
the State Treasurer and for the administration of the achieving a better23
life experience program as provided in sections 77-1401 to 77-1409 shall24
be charged to the income of each fund held in invested cash, and such25
charges shall be transferred to the Treasury Management Cash Fund. The26
allocation of charges may be made by any method determined to be27
reasonably related to actual costs incurred by the State Treasurer in28
carrying out the treasury management functions under section 84-602 and29
in carrying out the achieving a better life experience program as30
provided in sections 77-1401 to 77-1409. Approval of the agencies,31
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boards, and commissions administering these funds shall not be required.1
(2) It is the intent of this section to have funds held in invested2
cash be charged a pro rata share of such expenses when this is not3
prohibited by statute or the Constitution of Nebraska.4
(3) The Treasury Management Cash Fund shall be used for the treasury5
management functions of the State Treasurer and for the administration of6
the achieving a better life experience program as provided in sections7
77-1401 to 77-1409. To the extent permitted by section 529A as defined in8
section 77-1401, the fund may receive gifts for administration,9
operation, and maintenance of a program established under sections10
77-1403 to 77-1409. 11
(4) Transfers may be made from the Treasury Management Cash Fund to12
the General Fund at the direction of the Legislature. Any money in the13
Treasury Management Cash Fund available for investment shall be invested14
by the state investment officer pursuant to the Nebraska Capital15
Expansion Act and the Nebraska State Funds Investment Act.16
(5) On or before July 5, 2019, or as soon thereafter as possible,17
the State Treasurer shall transfer eighty-two thousand one hundred sixty-18
seven dollars from the Treasury Management Cash Fund to the General Fund.19
On or before July 1, 2020, the State Treasurer shall transfer twenty-20
seven thousand six hundred eighty-two dollars from the Treasury21
Management Cash Fund to the General Fund. 22
Sec. 106. Section 84-1227, Reissue Revised Statutes of Nebraska, is23
amended to read: 24
84-1227 There is hereby established in the state treasury a special25
fund to be known as the Records Management Cash Fund which, when26
appropriated by the Legislature, shall be expended by the Secretary of27
State for the purposes of providing records management services and28
assistance to state and local agencies, for development and maintenance29
of the portal for providing electronic access to public records or30
electronic information and services, and for grants to a state or local31
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agency as provided in subdivision (1)(j) of section 84-1204. All fees and1
charges for the purpose of records management services and analysis2
received by the Secretary of State from the local agencies shall be3
remitted to the State Treasurer for credit to such fund. Transfers may be4
made from the fund to the General Fund, the Secretary of State Cash5
Fund , or the Election Administration Fund at the direction of the6
Legislature. Any money in the Records Management Cash Fund available for7
investment shall be invested by the state investment officer pursuant to8
the Nebraska Capital Expansion Act and the Nebraska State Funds9
Investment Act. Beginning October 1, 2024, any investment earnings from10
investment of money in the fund shall be credited to the General Fund.11
Sec. 107. Section 85-1419, Reissue Revised Statutes of Nebraska, is12
amended to read: 13
85-1419 There is hereby created the Coordinating Commission for14
Postsecondary Education Cash Fund. The fund shall contain money received15
from application fees from out-of-state institutions of higher and16
postsecondary education seeking authorization to offer courses and17
programs in the State of Nebraska and from private colleges seeking18
provisional accreditation and money received by the commission for19
services rendered incident to the administration of its statutory or20
contractual functions. The fund shall be expended for the administrative21
costs of reviewing applications, publishing and duplicating reports,22
coordinating studies, conducting conferences, and other related23
activities as may be authorized by the Legislature or by contract ,24
except that transfers may be made from the fund to the General Fund at25
the direction of the Legislature. All such money received by the26
commission shall be remitted to the State Treasurer for credit to the27
Coordinating Commission for Postsecondary Education Cash Fund. A report28
on the receipts and expenditures from the fund shall be included as a29
part of the operating budget request submitted to the Legislature and the30
Governor. Any money in the fund available for investment shall be31
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invested by the state investment officer pursuant to the Nebraska Capital1
Expansion Act and the Nebraska State Funds Investment Act.2
Sec. 108. Section 88-545.01, Reissue Revised Statutes of Nebraska,3
is amended to read: 4
88-545.01 (1) The commission may enter into contracts with public or5
private entities which provide a benefit for both parties for purposes of6
performing audit or examination work. The commission shall conduct the7
work as time permits and shall not allow the work to conflict with the8
commission's primary responsibility of performing grain warehouse9
examinations within the prescribed statutory time.10
(2) Fees from audit or examination contracts shall be remitted by11
the commission to the State Treasurer for credit to the Grain Warehouse12
Auditing Fund which is created. The fund shall be available to the13
commission to buy material and equipment for performing audits and14
examinations or to offset the cost of performing audits and examinations.15
Transfers may be made from the fund to the General Fund at the direction16
of the Legislature. Any money in the Grain Warehouse Auditing Fund17
available for investment shall be invested by the state investment18
officer pursuant to the Nebraska Capital Expansion Act and the Nebraska19
State Funds Investment Act. 20
Sec. 109. Section 88-552, Reissue Revised Statutes of Nebraska, is21
amended to read: 22
88-552 There is hereby created in the state treasury a fund to be23
known as the Nebraska Grain Warehouse Surveillance Cash Fund. Such fund24
shall be used solely for disbursing funds and receiving reimbursement for25
services performed by the commission in the suspension or termination of26
a warehouse operation , except that transfers may be made from the fund27
to the General Fund at the direction of the Legislature. All money28
received by the commission for such services shall be remitted to the29
State Treasurer for credit to the Nebraska Grain Warehouse Surveillance30
Cash Fund. Any money in the fund available for investment shall be31
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invested by the state investment officer pursuant to the Nebraska Capital1
Expansion Act and the Nebraska State Funds Investment Act.2
Sec. 110. Section 89-1,100, Reissue Revised Statutes of Nebraska, is3
amended to read: 4
89-1,100 The director shall collect registration, permit,5
laboratory, test, administrative, and inspection fees and money required6
to be reimbursed as provided for in the Weights and Measures Act and7
shall remit such funds to the State Treasurer. The State Treasurer shall8
credit such funds to the Weights and Measures Administrative Fund, which9
fund is hereby created. All fees and reimbursements collected pursuant to10
the act and credited to the fund shall be appropriated to the uses of the11
department to aid in defraying the expenses of administering the act ,12
except that transfers may be made from the fund to the General Fund at13
the direction of the Legislature. Any unexpended balance in the Weights14
and Measures Administrative Fund at the close of any biennium shall, when15
reappropriated, be available for the uses and purposes of the fund for16
the succeeding biennium. Any money in the fund available for investment17
shall be invested by the state investment officer pursuant to the18
Nebraska Capital Expansion Act and the Nebraska State Funds Investment19
Act. The registration, permit, laboratory, test, administrative, and20
inspection fees and money required to be reimbursed as provided for in21
the Weights and Measures Act shall constitute a lien on the weighing and22
measuring devices or standards required to be registered or approved for23
use in this state until such fees and reimbursements are paid. The24
director may sue for such fees and reimbursements and may seek to25
foreclose on any lien in the name of the state. The county attorney of26
the county in which the device is located or the Attorney General's27
office shall, upon the request of the director, take appropriate action28
to establish and foreclose on any such lien. 29
Sec. 111. Original sections 1-111, 2-1503.01, 2-1587, 2-15,122,30
2-5106, 28-429, 29-3921, 46-1121, 47-632, 49-708, 50-114.05, 50-437,31
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54-857, 54-2428, 55-131, 60-3,218, 60-1409, 66-1842, 70-1020, 71-222.02,1
71-4732, 71-8612, 72-816, 75-159, 76-549, 77-1342, 77-5031, 81-201.05,2
81-2,147.11, 81-2,162.27, 81-2,291, 81-406, 81-528, 81-530, 81-5,153,3
81-5,180, 81-829.33, 81-8,110.07, 81-8,129.01, 81-8,194, 81-1201.22,4
81-1413.01, 81-1428, 81-15,165, 81-1607.01, 81-2004.01, 81-2105, 81-3119,5
81-3432, 81-3524, 81-3714, 82-108.02, 83-913.01, 84-409, 84-414, 84-618,6
84-1227, 85-1419, 88-545.01, 88-552, and 89-1,100, Reissue Revised7
Statutes of Nebraska, sections 8-1120, 38-157, 44-116, 53-117.06,8
59-1608.04, 66-739, 66-1521, and 71-5661, Revised Statutes Cumulative9
Supplement, 2024, and sections 2-1577, 8-604, 9-1,101, 9-1107, 13-2610,10
37-351, 46-1403, 48-1,116, 49-14,140, 50-501, 60-3,201, 60-1505, 60-1513,11
61-210, 61-224, 69-1317, 71-5328, 72-2211, 75-1101, 76-3219, 77-3,110,12
77-2911, 77-4025, 77-4310.03, 77-5601, 79-1064, 81-179, 81-302, 81-407,13
81-1201.21, 81-1211, 81-1213.02, 81-1216, 81-1558, 81-15,121, 81-15,160,14
81-15,180, 81-15,300, 81-2004.07, 81-2004.08, and 82-139, Revised15
Statutes Supplement, 2025, are repealed. 16
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