The official site of the Nebraska Unicameral Legislature

Plain English Breakdown

The official source material does not provide information on how the bill affects taxpayers directly, only that it provides funding to the Department of Revenue for enforcement purposes.

Funding for Motor Fuel Tax Enforcement

This bill provides funding to the Department of Revenue from the Motor Fuel Tax Enforcement and Collection Cash Fund to enforce motor fuel taxes.

What This Bill Does

• Provides $137,300 from the Motor Fuel Tax Enforcement and Collection Cash Fund for fiscal year 2026-2027.
• Provides $136,300 from the same fund for fiscal year 2027-2028.
• Limits total spending on salaries and per diems to $99,500 in FY2026-2027 and $102,500 in FY2027-2028.

Who It Names or Affects

• The Department of Revenue

Terms To Know

Motor Fuel Tax Enforcement and Collection Cash Fund

A fund used to collect money from people who buy gasoline and other fuels, which is then used for road maintenance and improvements.

Fiscal Year

A period of 12 months that a government uses for budgeting and financial reporting.

Limits and Unknowns

• The bill does not specify how the funds will be used beyond enforcing motor fuel taxes.
• It is unclear what happens if the total spending limit is reached before all planned activities are completed.

Official Summary Text

The official site of the Nebraska Unicameral Legislature

Current Bill Text

LEGISLATIVE BILL 815A
Approved by the Governor April 14, 2026

Introduced by Brandt, 32.

A BILL FOR AN ACT relating to appropriations; to appropriate funds to aid in
carrying out the provisions of Legislative Bill 815, One Hundred Ninth
Legislature, Second Session, 2026.
Be it enacted by the people of the State of Nebraska,
Section 1. There is hereby appropriated (1) $137,300 from the Motor Fuel
Tax Enforcement and Collection Cash Fund for FY2026-27 and (2) $136,300 from
the Motor Fuel Tax Enforcement and Collection Cash Fund for FY2027-28 to the
Department of Revenue, for Program 111, to aid in carrying out the provisions
of Legislative Bill 815, One Hundred Ninth Legislature, Second Session, 2026.
Total expenditures for permanent and temporary salaries and per diems from
funds appropriated in this section shall not exceed $99,500 for FY2026-27 or
$102,500 for FY2027-28.
LB815A
2026
LB815A
2026
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