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LEGISLATURE OF NEBRASKA
ONE HUNDRED NINTH LEGISLATURE
SECOND SESSION
LEGISLATIVE BILL 847A
Introduced by Kauth, 31.
Read first time March 17, 2026
A BILL FOR AN ACT relating to appropriations; to amend Laws 2025, LB261,1
sections 87, 88, and 247; to change appropriations to aid in2
carrying out the provisions of Legislative Bill 847, One Hundred3
Ninth Legislature, Second Session, 2026; to repeal the original4
sections; and to declare an emergency. 5
Be it enacted by the people of the State of Nebraska,6
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Section 1. Laws 2025, LB261, section 87, is amended to read:1
Sec. 87. AGENCY NO. 23 — DEPARTMENT OF LABOR 2
Program No. 31 - Division of Employment 3
4 FY2025-26 FY2026-27
CASH FUND 5 XXX XXX
CASH FUND 6 13,082,081 13,104,750
FEDERAL FUND est. 7 XXX XXX
FEDERAL FUND est. 8 48,800,427 49,608,896
PROGRAM TOTAL 9 XXX XXX
PROGRAM TOTAL 10 61,882,508 62,713,646
SALARY LIMIT 11 23,368,597 23,873,143
There is included in the appropriation to this program for FY2025-2612
$9,883,387 Cash Funds for state aid for workforce development, which13
shall only be used for such purpose. There is included in the14
appropriation to this program for FY2026-27 $9,880,259 Cash Funds for15
state aid for workforce development, which shall only be used for such16
purpose. 17
There is included in the appropriation to this program for FY2025-2618
$116,613 Cash Funds and for FY2026-27 $119,741 Cash Funds for the19
administration of the workforce development program.20
There is included in the appropriation to this program for FY2025-2621
$1,600,000 Cash Funds for state aid, which shall only be used for such22
purpose. There is included in the appropriation to this program for23
FY2026-27 $XXX $1,600,000 Cash Funds for state aid, which shall only be24
used for such purpose. 25
There is included in the appropriation to this program for FY2025-2626
$7,904,743 Federal Funds estimate for state aid, which shall only be used27
for such purpose. There is included in the appropriation to this program28
for FY2026-27 $7,904,743 Federal Funds estimate for state aid, which29
shall only be used for such purpose. 30
There is included in the appropriation to this program Federal Funds31
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made available to the state under section 903(d) and 903(f) of the1
federal Social Security Act, as amended, in the amount of $2,500,000 in2
FY2025-26 and $2,500,000 in FY2026-27, or so much thereof as may be3
necessary, to be used for the administration of the Employment Security4
Law and public employment offices, including the administration of one-5
stop career centers to the extent authorized under the federal Social6
Security Act and the Wagner-Peyser Act and the rules and regulations7
adopted pursuant thereto. The expenditure or other disposition of section8
903(d) and 903(f) money appropriated in this section shall be accounted9
for in accordance with standards established by the United States10
Secretary of Labor. Except as provided in this section, all provisions of11
subsection (2) of section 48-621 except subdivision (2)(a)(i) shall apply12
to this appropriation. 13
The unexpended Cash Fund appropriation balance for workforce14
development existing on June 30, 2025, is hereby reappropriated.15
Sec. 2. Laws 2025, LB261, section 88, is amended to read:16
Sec. 88. AGENCY NO. 23 — DEPARTMENT OF LABOR 17
Program No. 194 - Division for Protection of People and Property18
19 FY2025-26 FY2026-27
GENERAL FUND 20 764,157 -0-
GENERAL FUND 21 764,157 779,383
CASH FUND 22 XXX XXX
CASH FUND 23 687,811 709,750
FEDERAL FUND est. 24 822,851 828,634
PROGRAM TOTAL 25 XXX XXX
PROGRAM TOTAL 26 2,274,819 2,317,767
SALARY LIMIT 27 XXX XXX
SALARY LIMIT 28 1,315,258 1,346,619
Sec. 3. Laws 2025, LB261, section 247, is amended to read:29
Sec. 247. AGENCY NO. 72 — DEPARTMENT OF ECONOMIC DEVELOPMENT30
Program No. 604 - Business Incentives 31
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1 FY2025-26 FY2026-27
GENERAL FUND 2 2,460,522 2,460,522
CASH FUND 3 54,000,000 50,000,000
PROGRAM TOTAL 4 56,460,522 52,460,522
SALARY LIMIT 5 1,329,007 1,329,007
There is included in the appropriation to this program for FY2025-266
$50,000,000 Cash Funds from the Nebraska Transformational Project Fund as7
state aid, which shall only be used for such purpose. There is included8
in the appropriation to this program for FY2026-27 $50,000,000 Cash Funds9
from the Nebraska Transformational Project Fund as state aid, which shall10
only be used for such purpose. 11
There is included in the appropriation to this program for FY2025-2612
$4,000,000 Cash Funds and for FY2026-27 $-0- Cash Funds from the ImagiNE13
Nebraska Revolving Loan Fund for state aid, which shall only be used for14
such purpose. 15
The unexpended Cash Fund appropriation balance existing on June 30,16
2025, less $-0-, is hereby reappropriated. 17
Sec. 4. Original Laws 2025, LB261, sections 87, 88, and 247, are18
repealed. 19
Sec. 5. Since an emergency exists, this act takes effect when20
passed and approved according to law. 21
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