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LEGISLATURE OF NEBRASKA
ONE HUNDRED NINTH LEGISLATURE
SECOND SESSION
LEGISLATIVE BILL 918
Introduced by Conrad, 46.
Read first time January 09, 2026
Committee: Revenue
A BILL FOR AN ACT relating to the Sports Arena Facility Financing1
Assistance Act; to amend section 13-3108, Revised Statutes2
Cumulative Supplement, 2024, and section 13-3103, Revised Statutes3
Supplement, 2025; to change provisions relating to limitations on4
state assistance; to repeal the original sections; and to declare an5
emergency. 6
Be it enacted by the people of the State of Nebraska,7
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Section 1. Section 13-3103, Revised Statutes Supplement, 2025, is1
amended to read: 2
13-3103 (1) Any applicant may apply to the board for state3
assistance if (a) the applicant has acquired, constructed, improved, or4
equipped an eligible sports arena facility, (b) the applicant has5
approved a revenue bond issue or a general obligation bond issue to6
acquire, construct, improve, or equip an eligible sports arena facility,7
(c) the applicant has adopted a resolution authorizing the applicant to8
pursue a general obligation bond issue to acquire, construct, improve, or9
equip an eligible sports arena facility, (d) a building permit has been10
issued within the applicant's jurisdiction for an eligible sports arena11
facility that is a privately owned concert venue, (e) a building permit12
has been issued or construction has been completed within the applicant's13
jurisdiction for an eligible sports arena facility that is a privately14
owned sports complex, or (f) each coapplicant described in subdivision15
(1)(b) of section 13-3102 has adopted a resolution authorizing either the16
political subdivision or the nonprofit corporation to pursue financing or17
bonds to acquire, construct, improve, or equip an eligible sports arena18
facility for the purposes set forth in subdivision (4)(b) of this section19
13-3103. 20
(2) Except as provided in subsections (3) and (4) of this section,21
the state assistance shall only be used by the applicant to pay back22
amounts expended or borrowed through one or more issues of bonds to be23
expended by the applicant to acquire, construct, improve, or equip the24
publicly owned eligible sports arena facility and to acquire, construct,25
improve, or equip publicly owned nearby parking facilities.26
(3) For an eligible sports arena facility that is a privately owned27
concert venue, the state assistance shall only be used by the applicant28
(a) to pay back amounts expended or borrowed through one or more issues29
of bonds to be expended by the applicant to acquire, construct, improve,30
or equip a nearby parking facility or (b) to promote arts and cultural31
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events which are open to or made available to the general public.1
(4) For an eligible sports arena facility that is a privately owned2
sports complex, the state assistance shall only be used by the applicant:3
(a) To pay back amounts expended or borrowed through one or more4
issues of bonds to be expended by the applicant to acquire, construct,5
improve, or equip one or more public infrastructure projects, as defined6
in section 77-27,142, related to a privately owned sports complex;7
(b) To lease all or a portion of such privately owned sports complex8
for the governmental use of the political subdivision. For purposes of9
this subdivision, lease means any contractual lease agreement between the10
coapplicants described in subdivision (1)(b) of section 13-3102 for the11
use of an eligible sports arena facility at fair market rental value for12
a term not to exceed twenty years; 13
(c) To promote sporting events which are open to or made available14
to the general public; or 15
(d) To pay back amounts expended or borrowed through one or more16
debt issues to be expended by the nonprofit corporation coapplicant to17
acquire, construct, improve, or equip a privately owned sports complex,18
subject to voter approval as provided in section 13-3110.19
(5)(a) No more than ten years of funding for promotion of the arts20
and cultural events shall be paid by state assistance received pursuant21
to section 13-3108. 22
(b) No more than ten years of funding for promotion of sporting23
events shall be paid by state assistance received pursuant to section24
13-3108. 25
(c) No more than ten five years of funding for a sports complex26
located in a city of the second class or village shall be paid by state27
assistance received pursuant to section 13-3108. 28
(6) For any application for state assistance for a large public29
stadium approved on or after July 19, 2024, up to one hundred percent of30
the final cost of the project may be funded by state assistance received31
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pursuant to section 13-3108. 1
Sec. 2. Section 13-3108, Revised Statutes Cumulative Supplement,2
2024, is amended to read: 3
13-3108 (1) The Sports Arena Facility Support Fund is created. Any4
money in the fund available for investment shall be invested by the state5
investment officer pursuant to the Nebraska Capital Expansion Act and the6
Nebraska State Funds Investment Act. 7
(2)(a) Upon receiving the certification described in subsection (3)8
of section 13-3107, the State Treasurer shall transfer the amount9
certified to the fund. 10
(b) Upon receiving the quarterly certification described in11
subsection (4) of section 13-3107, the State Treasurer shall transfer the12
amount certified to the fund. 13
(3)(a) It is the intent of the Legislature to appropriate from the14
fund money to be distributed as provided in subsections (4) and (5) of15
this section to any political subdivision for which an application for16
state assistance under the Sports Arena Facility Financing Assistance Act17
has been approved an amount not to exceed: 18
(i) For any eligible sports arena facility that is not a sports19
complex located in a city of the second class or village, seventy percent20
of the (A) state sales tax revenue collected by retailers doing business21
at eligible sports arena facilities on sales at such facilities, (B)22
state sales tax revenue collected on primary and secondary box office23
sales of admissions to such facilities, and (C) new state sales tax24
revenue collected by nearby retailers and sourced under sections25
77-2703.01 to 77-2703.04 to the program area; or 26
(ii) For any eligible sports arena facility that is a sports complex27
located in a city of the second class or village, twenty-five percent of28
the (A) state sales tax revenue collected by retailers doing business at29
eligible sports arena facilities on sales at such facilities, (B) state30
sales tax revenue collected on primary and secondary box office sales of31
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admissions to such facilities, and (C) new state sales tax revenue1
collected by nearby retailers and sourced under sections 77-2703.01 to2
77-2703.04 to the program area. 3
(b) The amount to be appropriated for distribution as state4
assistance to a political subdivision under this subsection for any one5
year after the tenth year shall not exceed the highest such amount6
appropriated under subdivision (3)(a) of this section during any one year7
of the first ten years of such appropriation. If seventy percent of the8
state sales tax revenue as described in subdivision (3)(a) of this9
section exceeds the amount to be appropriated under this subdivision,10
such excess funds shall be transferred to the General Fund. This11
subdivision does not apply to any eligible sports arena facility that is12
a sports complex located in a city of the second class or village.13
(4) The amount certified under subsection (3) of section 13-310714
shall be distributed as state assistance on or before April 15, 2014.15
(5) Beginning in 2014, quarterly distributions and associated16
transfers of state assistance shall be made. Such quarterly distributions17
and transfers shall be based on the certifications provided under18
subsection (4) of section 13-3107 and shall occur within fifteen days19
after receipt of such certification. 20
(6)(a) Except as provided in subdivision (6)(b) of this section, the21
total amount of state assistance approved for an eligible sports arena22
facility shall not exceed one hundred million dollars.23
(b) For any eligible sports arena facility that is a large public24
stadium: 25
(i) The total amount of state assistance approved for such facility26
shall not exceed twenty-five million dollars; 27
(ii) The amount of state assistance approved for such facility for28
any year shall not exceed one million two hundred fifty thousand dollars;29
and 30
(iii) No state assistance for any large public stadium shall be paid31
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until after July 1, 2027. 1
(7)(a) Except as provided in subdivisions (b), (c), and (d) of this2
subsection, state assistance to the political subdivision shall no longer3
be available upon the retirement of the bonds issued to acquire,4
construct, improve, or equip the facility or any subsequent bonds that5
refunded the original issue or when state assistance reaches the amount6
determined under subdivision (6)(a) of this section, whichever comes7
first. 8
(b) If the state assistance will be used to provide funding for9
promotion of the arts and cultural events or for promotion of sporting10
events, such state assistance to the political subdivision shall no11
longer be available after ten years of funding or when state assistance12
reaches the amount determined under subdivision (6)(a) of this section,13
whichever comes first. 14
(c) If the state assistance will be used to provide funding for a15
sports complex located in a city of the second class or village, such16
state assistance to the political subdivision shall no longer be17
available after ten five years of funding or when state assistance18
reaches the amount determined under subdivision (6)(a) of this section,19
whichever comes first. 20
(d) If the state assistance will be used to provide funding for a21
large public stadium, such state assistance to the political subdivision22
shall no longer be available after twenty years of funding or when state23
assistance reaches the amount determined under subdivision (6)(b)(i) of24
this section, whichever comes first. 25
(8) State assistance shall not be used for an operating subsidy for26
any publicly owned eligible sports arena facility or nearby parking27
facility. 28
(9) The thirty percent of state sales tax revenue remaining after29
the appropriation and transfer in subdivision (3)(a)(i) of this section30
shall be appropriated by the Legislature and transferred quarterly as31
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follows: 1
(a) If the revenue relates to an eligible sports arena facility that2
is a sports complex and that is approved for state assistance under3
section 13-3106 on or after May 26, 2021, eighty-three percent of such4
revenue shall be transferred to the Support the Arts Cash Fund and5
seventeen percent of such revenue shall be transferred to the Convention6
Center Support Fund; and 7
(b) If the revenue relates to any other eligible sports arena8
facility, such revenue shall be transferred to the Civic and Community9
Center Financing Fund. 10
(10) The seventy-five percent of state sales tax revenue remaining11
after the appropriation and transfer in subdivision (3)(a)(ii) of this12
section shall be distributed in accordance with section 77-27,132.13
(11) Except as provided in subsection (12) of this section for a14
city of the primary class, any municipality that has applied for and15
received a grant of assistance under the Civic and Community Center16
Financing Act shall not receive state assistance under the Sports Arena17
Facility Financing Assistance Act for the same project for which the18
grant was awarded under the Civic and Community Center Financing Act.19
(12) A city of the primary class shall not be eligible to receive a20
grant of assistance from the Civic and Community Center Financing Act if21
the city has applied for and received a grant of assistance under the22
Sports Arena Facility Financing Assistance Act. 23
Sec. 3. Original section 13-3108, Revised Statutes Cumulative24
Supplement, 2024, and section 13-3103, Revised Statutes Supplement, 2025,25
are repealed. 26
Sec. 4. Since an emergency exists, this act takes effect when27
passed and approved according to law. 28
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