NebraskaLB263109th Legislature 1st and 2nd SessionslegislatureWALLET

Appropriate funds for salaries of constitutional officers

Sponsored By: John Arch

Signed by Governor

Appropriations Committee

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Bill Overview

Analyzed Economic Effects

5 provisions identified: 4 benefits, 0 costs, 1 mixed.

Court judges' pay for 2025-27

The law funds salaries for Nebraska judges and sets yearly salary limits. Supreme Court: $1,885,504 in FY2025-26 and $1,908,959 in FY2026-27; cap $1,575,388 each year. Court of Appeals: $1,556,026 and $1,577,052; cap $1,282,817 each year. District and Juvenile Courts: $17,331,218 and $17,533,770; cap $14,569,523 each year. County Courts: $14,278,652 and $14,448,176; cap $11,950,447 each year. Retired Judges: $72,436 each year; cap $69,832. Unspent retired-judge funds on June 30, 2025 and June 30, 2026 carry forward. The budget division may shift court funds or salary limits within Agency 5 when the State Court Administrator certifies it is needed.

Pay for top state officers

The law funds salaries and sets caps for Nebraska’s top officers. Governor: $151,900 each year; cap $105,000. Lieutenant Governor: $120,009 each year; cap $75,000. Secretary of State: $126,404 (FY2025-26) and $129,542 (FY2026-27); cap $85,000. Auditor: $132,614 and $136,399; cap $85,000. Attorney General: $142,367 each year; cap $95,000. State Treasurer: $50,576 GF + $87,035 Cash ($137,611) and $52,200 GF + $89,843 Cash ($142,043); cap $85,000. Public Service Commissioners: $506,453 each year; cap $375,000. Board of Parole: $745,039 and $777,249; caps $550,121 and $567,437. Amounts start July 1, 2025.

Pay caps, carryforwards, and timing

The law sets a uniform salary limit for covered programs. It counts all taxable pay, leave pay, deferred pay, and per diems. It does not count state payments for Social Security, retirement, or employee insurance. Limits rise by certified prior‑year encumbrances. The law appropriates money to pay salaries and benefits in FY2025-26 and FY2026-27. The Director must draw warrants and the Treasurer must pay them; these programs cannot pay workers’ comp premium assessments. It adopts the Nebraska Accounting System Manual for definitions. The act is effective upon passage and operates starting July 1, 2025.

Tax administration salaries and limits

The law funds the Tax Commissioner and the Tax Equalization and Review Commission. Tax Commissioner: $211,572 General Fund + $64,212 Cash ($275,784) in FY2025-26 and $219,088 GF + $66,436 Cash ($285,524) in FY2026-27; caps $212,972 and $219,613. If funds or caps are short, the Commissioner must ask the Legislature; the budget office cannot raise them administratively. Tax Equalization and Review Commission: $856,970 in FY2025-26 and $862,867 in FY2026-27; cap $697,672 each year.

Workers' comp court judges' pay

The law funds Nebraska Workers’ Compensation Court judges and sets caps. Judges: $1,488,346 from the Cash Fund in each FY2025-26 and FY2026-27; cap $1,249,057 each year. Retired and acting judges: $55,267 each year; cap $51,339. These amounts take effect July 1, 2025.

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Sponsors & Cosponsors

Sponsor

  • John Arch

    legislature

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 162 • No: 7

legislature vote 4/24/2026

Vote

Yes: 41 • No: 0 • Other: 8

legislature vote 5/15/2025

Final Reading

Yes: 42 • No: 7

legislature vote 5/7/2025

Vote

Yes: 38 • No: 0 • Other: 11

legislature vote 5/7/2025

Vote

Yes: 41 • No: 0 • Other: 8

Actions Timeline

  1. Approved by Governor on May 21, 2025

    5/27/2025legislature
  2. Presented to Governor on May 15, 2025

    5/19/2025legislature
  3. Dispensing of reading at large approved

    5/15/2025legislature
  4. Passed on Final Reading with Emergency Clause 42-7*-0

    5/15/2025legislature
  5. President/Speaker signed

    5/15/2025legislature
  6. Placed on Final Reading

    5/12/2025legislature
  7. Clements FA158 withdrawn

    5/9/2025legislature
  8. Advanced to Enrollment and Review for Engrossment

    5/9/2025legislature
  9. Placed on Select File

    5/8/2025legislature
  10. Appropriations AM834 adopted

    5/7/2025legislature
  11. Advanced to Enrollment and Review Initial

    5/7/2025legislature
  12. Placed on General File with AM834

    4/29/2025legislature
  13. Appropriations AM834 filed

    4/29/2025legislature
  14. Clements FA158 to AM834 filed

    4/29/2025legislature
  15. Notice of hearing for February 18, 2025

    2/4/2025legislature
  16. Referred to Appropriations Committee

    1/17/2025legislature
  17. Date of introduction

    1/15/2025legislature

Bill Text

  • Introduced

    5/27/2025

  • Enrolled / Slip Law

  • Final / Enacted

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