The official site of the Nebraska Unicameral Legislature

Plain English Breakdown

The official source does not provide details on how the funds will be used beyond aiding Legislative Bill 838, leaving this aspect unclear.

Appropriation for Legislative Bill 838

This bill provides funding from the General Fund to help carry out the requirements of another legislative bill, LB838.

What This Bill Does

• Provides $523,247 from the General Fund for fiscal year 2026-2027 and $136,300 from the General Fund for fiscal year 2027-2028 to the Department of Revenue.
• Limits total spending on salaries and daily expenses to $99,500 in FY2026-2027 and $102,500 in FY2027-2028.

Who It Names or Affects

• The Department of Revenue receives the funds.
• Taxpayers contribute to the General Fund from which the money is taken.

Terms To Know

General Fund

A main fund used by a government to pay for its regular expenses and programs.

Fiscal Year

A period of one year that the government uses for budgeting and financial reporting, often starting in October and ending in September.

Limits and Unknowns

• The bill does not specify how the funds will be used beyond aiding Legislative Bill 838.
• It is unclear what specific provisions of Legislative Bill 838 this funding supports.

Official Summary Text

The official site of the Nebraska Unicameral Legislature

Current Bill Text

LEGISLATIVE BILL 838A
Approved by the Governor April 14, 2026

Introduced by Jacobson, 42.

A BILL FOR AN ACT relating to appropriations; to appropriate funds to aid in
carrying out the provisions of Legislative Bill 838, One Hundred Ninth
Legislature, Second Session, 2026; and to declare an emergency.
Be it enacted by the people of the State of Nebraska,
Section 1. There is hereby appropriated (1) $523,247 from the General
Fund for FY2026-27 and (2) $136,300 from the General Fund for FY2027-28 to the
Department of Revenue, for Program 102, to aid in carrying out the provisions
of Legislative Bill 838, 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.
Sec. 2. Since an emergency exists, this act takes effect when passed and
approved according to law.
LB838A
2026
LB838A
2026
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