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LEGISLATURE OF NEBRASKA
ONE HUNDRED NINTH LEGISLATURE
SECOND SESSION
LEGISLATIVE BILL 927
Introduced by Andersen, 49.
Read first time January 09, 2026
Committee: Government, Military and Veterans Affairs
A BILL FOR AN ACT relating to the Nebraska Political Accountability and1
Disclosure Act; to amend sections 49-1403, 49-1450, and 49-1467,2
Reissue Revised Statutes of Nebraska, and sections 49-1401, 49-1461,3
and 49-1479.03, Revised Statutes Cumulative Supplement, 2024; to4
define terms; to change provisions relating to statements of5
organization, campaign statements, independent expenditure reports,6
and contributions of foreign nationals to ballot question7
committees; to harmonize provisions; and to repeal the original8
sections. 9
Be it enacted by the people of the State of Nebraska,10
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Section 1. Section 49-1401, Revised Statutes Cumulative Supplement,1
2024, is amended to read: 2
49-1401 Sections 49-1401 to 49-14,142 and sections 3, 4, and 9 of3
this act shall be known and may be cited as the Nebraska Political4
Accountability and Disclosure Act. 5
Sec. 2. Section 49-1403, Reissue Revised Statutes of Nebraska, is6
amended to read: 7
49-1403 For purposes of the Nebraska Political Accountability and8
Disclosure Act, unless the context otherwise requires, the definitions9
found in sections 49-1404 to 49-1444 and sections 3 and 4 of this act10
shall be used. 11
Sec. 3. Foreign national means: 12
(1) An individual who is not a citizen of the United States or a13
national of the United States and who is not lawfully admitted for14
permanent residence; 15
(2) A person, other than an individual, organized under the laws of16
or having its principal place of business in a foreign country;17
(3) A government of a foreign country; or 18
(4) A political party or political committee established in a19
foreign country. 20
Sec. 4. Preliminary activity includes conducting a poll or focus21
group, drafting proposed language, making telephone calls, sending or22
receiving electronic mail, and traveling in connection with a ballot23
question. 24
Sec. 5. Section 49-1450, Reissue Revised Statutes of Nebraska, is25
amended to read: 26
49-1450 The statement of organization required by section 49-144927
shall include the following information: 28
(1) The name, street address, and telephone number, if any, of the29
committee. The committee address may be the home address of the candidate30
or treasurer of the committee; 31
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(2) The name, street address, and telephone number, if any, of each1
person, other than an individual, that is a member of the committee;2
(3) The full name, street address, and telephone number, if any, of3
the treasurer and other principal officers of the committee;4
(4) The name and address of the financial institution in which the5
official committee depository is located, and the name and address of6
each financial institution in which a secondary depository is or is7
intended to be located; 8
(5) The full name of and office sought by each candidate and a brief9
statement identifying the substance of each ballot question supported or10
opposed by the committee; 11
(6) Identification of the committee as a candidate committee,12
political party committee, independent committee, or ballot question13
committee if it is identifiable as such a committee; and14
(7) If the committee is identified as a ballot question committee, a15
certification that no preliminary activity was directly or indirectly16
funded by one or more foreign nationals; and 17
(8) (7) Such other information as may be required by the rules and18
regulations of the commission. 19
Sec. 6. Section 49-1461, Revised Statutes Cumulative Supplement,20
2024, is amended to read: 21
49-1461 (1) In addition to the campaign statements required to be22
filed pursuant to sections 49-1459 and 49-1462, a ballot question23
committee shall file a campaign statement as required by the Nebraska24
Political Accountability and Disclosure Act according to the following25
schedule: 26
(a) (1) The first campaign statement shall be filed within ten days27
after the end of the calendar month in which the petition form is filed28
with the Secretary of State pursuant to section 32-1405. The closing date29
for the campaign statement shall be the last day of such calendar month;30
(b) (2) Additional campaign statements shall be filed within ten31
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days after the end of each calendar month thereafter except for the1
calendar month during which the signed petitions must be filed with the2
Secretary of State as provided in section 32-1407. The closing date for3
such campaign statements shall be the last day of each such calendar4
month; and 5
(c) (3) A final campaign statement shall be filed not later than6
thirty days after the deadline for filing petitions with the Secretary of7
State as provided in section 32-1407. The closing date for the campaign8
statement shall be twenty-five days after the deadline for filing such9
petitions. 10
(2) Any campaign statement filed by a ballot question committee11
pursuant to this section or section 49-1459 or 49-1462 shall include a12
certification by the committee's treasurer affirming that the donor13
associated with each contribution is not a foreign national and has not14
intentionally received, solicited, or accepted, whether directly or15
indirectly, contributions or expenditures aggregating in excess of one16
hundred thousand dollars from one or more foreign nationals within the17
four-year period immediately preceding the date of the contribution.18
(3) The campaign statements required to be filed pursuant to this19
section shall be filed whether or not petitions have or will be filed20
with the Secretary of State. Any person who fails to file a campaign21
statement with the commission pursuant to this section shall be subject22
to late filing fees as provided in section 49-1463.23
Sec. 7. Section 49-1467, Reissue Revised Statutes of Nebraska, is24
amended to read: 25
49-1467 (1) Any person, other than a committee, who makes an26
independent expenditure advocating the election of a candidate or the27
defeat of a candidate's opponents or the qualification, passage, or28
defeat of a ballot question, which is in an amount of more than two29
hundred fifty dollars, shall file a report of the independent30
expenditure, within ten days, with the commission.31
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(2) The report shall be made on an independent expenditure report1
form provided by the commission and shall include the date of the2
expenditure, a brief description of the nature of the expenditure, the3
amount of the expenditure, the name and address of the person to whom it4
was paid, the name and address of the person filing the report, and the5
name, address, occupation, employer, and principal place of business of6
each person who contributed more than two hundred fifty dollars to the7
expenditure. 8
(3) Any person required under this section to file a report for an9
independent expenditure advocating for the qualification, passage, or10
defeat of a ballot question shall include an accompanying certification11
with such report affirming that no funds have been intentionally accepted12
aggregating in excess of one hundred thousand dollars from one or more13
foreign nationals within the four-year period immediately preceding the14
date the expenditure was made. 15
(4) (3) Any person who fails to file a report of an independent16
expenditure with the commission shall pay to the commission a late filing17
fee of twenty-five dollars for each day the statement remains not filed18
in violation of this section, not to exceed seven hundred fifty dollars.19
(5) (4) Any person who violates this section shall be guilty of a20
Class IV misdemeanor. 21
Sec. 8. Section 49-1479.03, Revised Statutes Cumulative Supplement,22
2024, is amended to read: 23
49-1479.03 (1) For purposes of this section, foreign national24
means: 25
(a) An individual who is not a citizen of the United States or a26
national of the United States and who is not lawfully admitted for27
permanent residence; 28
(b) A person, other than an individual, organized under the laws of29
or having its principal place of business in a foreign country;30
(c) A government of a foreign country; or 31
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(d) A political party or political committee established in a1
foreign country. 2
(1) (2) It shall be unlawful for a foreign national, directly or3
indirectly, to make a contribution to a ballot question committee or for4
a ballot question committee to solicit, accept, or receive such a5
contribution. 6
(2) It shall be unlawful for a foreign national to directly or7
indirectly make an expenditure to support or oppose the qualification,8
passage, or defeat of a ballot question. 9
(3) It shall be unlawful for a foreign national to directly or10
indirectly solicit the making of a contribution or expenditure by another11
person or committee to support or oppose the qualification, passage, or12
defeat of a ballot question. 13
(4) It shall be unlawful for a foreign national to direct, dictate,14
control, or directly or indirectly participate in the decisionmaking15
process of any person or committee regarding that person's or committee's16
activities to support or oppose the qualification, passage, or defeat of17
a ballot question, including decisions concerning the making of18
contributions or expenditures. 19
(5) (3) A person, other than an individual, organized under the laws20
of the United States which is a domestic subsidiary of a foreign national21
may make a contribution or an expenditure to support or oppose the22
qualification, passage, or defeat of a ballot question ballot if:23
(a) The person is a discrete entity organized under the laws of any24
state within the United States and its principal place of business is25
within the United States; 26
(b) The foreign national parent does not finance election-related27
contributions or expenditures either directly or through such person,28
including through subsidizing the person's business operations, unless29
the person can demonstrate by a reasonable accounting method that it has30
sufficient funds from its own domestic operations to make any31
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contributions or expenditures; and 1
(c) All decisions concerning the administration of the person's2
contributions or expenditures are made by citizens or permanent residents3
of the United States. 4
(6) Upon a ballot question committee's receipt of a contribution,5
the committee treasurer shall obtain from the donor an affirmation that6
the donor is not a foreign national and has not intentionally accepted7
funds aggregating in excess of one hundred thousand dollars from one or8
more foreign nationals within the four-year period immediately preceding9
the date the contribution is made. 10
(7)(a) A ballot question committee violating subsection (1) of this11
section shall be fined the amount of the prohibited contribution or one12
hundred thousand dollars, whichever is greater. 13
(b) A foreign national that made (i) a contribution to a ballot14
question committee or a person who made a contribution or expenditure on15
behalf of a foreign national or (ii) an expenditure in violation of this16
section shall be fined the amount of the prohibited contribution or17
expenditure plus one hundred thousand dollars. 18
(8) Nothing in this section shall be deemed to create or eliminate19
any existing donor disclosure rights or duties beyond those specifically20
enumerated. 21
(9) The commission may adopt and promulgate rules and regulations to22
carry out this section. 23
Sec. 9. Any investigation of an alleged violation of the Nebraska24
Political Accountability and Disclosure Act or a court order in an action25
brought under the Nebraska Political Accountability and Disclosure Act26
shall occur in a manner that shields the identity of lawful donors as27
much as reasonably possible. No state or local government entity, court,28
or officer of a court may collect or require the submission of29
information on the identity of any donor to a tax-exempt organization30
other than information directly related to an alleged violation of the31
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Nebraska Political Accountability and Disclosure Act.1
Sec. 10. Original sections 49-1403, 49-1450, and 49-1467, Reissue2
Revised Statutes of Nebraska, and sections 49-1401, 49-1461, and3
49-1479.03, Revised Statutes Cumulative Supplement, 2024, are repealed.4
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