All Roll Calls
Yes: 1,116 • No: 777
NebraskaLB1072109th Legislature 1st and 2nd SessionslegislatureWALLET
Provide for and change transfers from the Cash Reserve Fund and provide, change, and eliminate provisions relating to fees, funds, fund transfers, agency powers and duties, and various statutory programs
Sponsored By: John Arch
Signed by Governor
Appropriations Committee
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Bill Overview
Analyzed Economic Effects
52 provisions identified: 19 benefits, 7 costs, 26 mixed.
Minimum property tax relief grows
The Property Tax Credit Act sets minimum relief of $430 million for 2025, $445 million for 2026, $460 million for 2027, and $475 million for 2028. For 2029, the minimum equals the prior year minimum plus that amount times the percent change in total assessed property plus $75 million. For 2030 and after, the minimum rises by the percent change in total assessed real property. Any other money credited to the fund adds to the required minimum.
Internship grants up to $7,500
The department can pay up to $7,500 per internship. The program can spend up to $1,500,000 each fiscal year from the Job Training Cash Fund. Wage help is only for businesses with fewer than 150 full‑time‑equivalent employees. Any business can get help for tuition, housing, transportation, and recruiting costs. A business may not get more than 100 grants in 12 months.
Job training caps and telework funding
The law sets per‑job caps for state job training grants. The cap is $5,000 for jobs paying $30,000 or less, $10,000 for $30,001–$50,000, and $20,000 for jobs over $50,000 or in high‑poverty areas. If approved under a special subsection, the caps rise to $10,000, $15,000, and $25,000. Reimbursements for teleworker training must be paid from a specific subaccount. Starting January 1, 2027, the Administrative Cash Fund can pay audit and admin costs for the Teleworker Job Creation Act. If a business must repay a grant for not meeting terms, the money goes back into the General Job Training Cash Fund.
Military support funds and matching rules
The state creates cash funds to support Nebraska military installations and the National Guard. Any project must have at least a 50% public or private match before state money is spent. Starting October 1, 2024, investment earnings from the military installation fund go to the General Fund. Between July 1, 2025 and June 30, 2026, $25.5 million moves from that fund to the Site and Building Development Fund.
One-time transfers from the rainy-day fund
The state orders many one‑time transfers from the Cash Reserve Fund to other funds. Examples include $10 million to the School Safety and Security Fund after September 2, 2023; $29.46 million to the Capital Construction Fund between July 1, 2024 and June 30, 2025; and $25 million to the Governor’s Emergency Cash Fund by June 30, 2025. Several other listed transfers must occur on set dates or within set windows as directed by the budget administrator.
Easier mental injury claims for first responders
Until January 1, 2028, a first responder can show a work‑related mental injury by meeting four steps. You need a past mental health exam showing no condition. A mental health professional must link your injury to work events. You must show the events happened on duty and that you completed resilience training with yearly updates before those events. The law also defines who counts as a first responder and related roles, and what resilience training means.
More money for problem-solving courts
The law moves $6.5 million in early May 2026 and $6.5 million in early July 2026 from the Opioid Recovery Trust Fund to the Probation Program Cash Fund. The $13 million total can be used only for problem solving courts.
One $10M youth camp rebuild grant
One 501(c)(3) can receive a single $10 million grant to rebuild a youth outdoor education camp west of the 100th meridian where facilities were destroyed after January 1, 2022. The applicant needed an approved feasibility study by June 30, 2024. The grant requires dollar‑for‑dollar matching and can be paid out over up to ten years. Unused or nonconforming funds after ten years go back to the state fund.
Help for shovel‑ready industrial sites
The Department of Economic Development uses a dedicated fund subaccount to help inland port authorities pay for large, shovel‑ready commercial and industrial sites. This supports regional development and business growth.
Excess receipts to reserves and school relief
For fiscal year 2025‑26, the Tax Commissioner certifies General Fund receipts above estimates, and the Treasurer moves the excess to the Cash Reserve Fund. Starting in 2026‑27, the Commissioner computes measures each year and certifies amounts to move into the Cash Reserve Fund and, when conditions are met, to the School District Property Tax Relief Credit Fund.
Water fund earnings moved to General Fund
Starting October 1, 2024, investment earnings from the Water Sustainability Fund go to the General Fund. Starting July 1, 2026, earnings from the Drinking Water Administration Fund also go to the General Fund. Before those dates, earnings stayed in each water fund.
More self‑insurer payments to state
From July 1, 2026 through June 30, 2029, 40% of payments by self‑insurers are credited to the General Fund. The rest goes to the Compensation Court Cash Fund. Payments are calculated as of January 1 and paid right after that date.
Workers’ comp for some mental injuries
First responders, frontline state employees, and county correctional officers can claim workers’ comp for mental injuries without a physical injury. They must prove the work conditions were extraordinary and unusual and a mental health professional must link the injury to work. Mental injuries from normal personnel actions—like discipline, reviews, transfers, promotions, demotions, salary reviews, or firing—are not covered.
One-time transfers to General Fund
The state moves $4.5 million from the Site and Building Development Fund to the General Fund within the allowed window. It also moves $15 million from the Economic Recovery Contingency Fund between July 1, 2025 and June 30, 2026. The budget administrator sets the dates and amounts.
New capital construction fund and earnings
The state creates the Nebraska Capital Construction Fund for major building projects. Investment earnings go to the fund until July 1, 2025. From July 1, 2025 through June 30, 2027, those earnings go to the General Fund. Starting July 1, 2027, earnings go back to the capital construction fund.
Agency cash funds moved to General Fund
The state shifts many agency cash funds into the General Fund on set schedules. Transfers include $14.2 million by June 30, 2026 and $11.8 million each year 2027–2029 from the Department of Insurance Cash Fund; $3.25 million from the Governor’s Emergency Cash Fund during fiscal year 2025–26; $200,000 from the Engineering Plan Review Cash Fund in fiscal year 2025–26; and $1 million from the Carrier Enforcement Cash Fund in fiscal year 2025–26. The law also directs sweeping remaining balances from many other named funds, mostly before June 30, 2026 or during fiscal year 2026–27, as the budget administrator directs.
Property tax aid cannot drain reserves
The state cannot use the Cash Reserve Fund for Property Tax Incentive Act payments unless at least $500 million remains after the transfer. This protects the reserve and may limit those payments.
Health Care Cash Fund transfer rules
On set dates, the Treasurer transfers specified amounts from the Nebraska Medicaid Intergovernmental Trust Fund and the Nebraska Tobacco Settlement Trust Fund into the Health Care Cash Fund. Each transfer is reduced by the Health Care Cash Fund’s unobligated balance at that time. Until June 30, 2027, tobacco settlement money may be moved to the General Fund and the Nebraska Transformational Project Fund instead of the Health Care Cash Fund, subject to litigation terms.
Workforce housing funding shifts and subaccount
The law creates a subaccount to pay for middle‑income workforce housing and land preparation. Recipients must start the work within 24 months or return the money. The Legislature can move money out of the Affordable Housing Trust Fund to other named funds or the General Fund. Unobligated balances in the middle‑income and rural workforce housing funds must shift into the Affordable Housing Trust Fund by June 30, 2026.
Help with ignition interlock costs
If the DMV, a court, or the Board of Pardons finds you indigent, the state can pay ignition interlock costs when funds are available. It can cover installation, removal, or maintenance.
Reimbursements for first responder training
If the employer does not pay, DHHS reimburses first responders for mental health exams and resilience training. The Critical Incident Stress Management Program sets training guidelines, reimbursement rates, and an annual limit on reimbursable training. You must apply on the DHHS form.
Guaranteed property tax relief each year
The law sets minimum statewide property tax relief under the School District Property Tax Relief Act. The minimum is $750 million for tax year 2024; $780 million for 2025; $808 million for 2026; $838 million for 2027; $870 million for 2028; and $902 million for 2029. Starting in 2030, the minimum rises by 3% each year. These amounts set the total pool shared by school district property taxpayers.
Animal Damage Control fund created
The law creates the Animal Damage Control Cash Fund run by the Department of Agriculture. The Legislature intends to appropriate $26,000 from it for fiscal year 2026–27 to run the program. Fund balances can be invested until used.
Grant for food distribution building
The law gives a one‑time $100,000 grant from the Site and Building Development Fund to a nonprofit to rehab a building for food distribution. The nonprofit must be in a county with 100,000 to 300,000 people by the latest federal count.
State tracks responder resilience training
DHHS must keep and update each year a list of first responders who finish annual resilience training. This supports program tracking and verification.
More funding for juvenile justice data
Ten percent of the Community‑based Juvenile Services Aid Program’s yearly state funding is now set aside for a common data set and evaluation. This used to be five percent. Records used for the data set and evaluation are not public.
Perkins County Canal project fund
The state creates a fund for Perkins County Canal project work and study. The fund can receive grants, donations, water‑delivery fees, and legislative transfers. Before July 1, 2025, investment earnings stay in the fund. Starting July 1, 2025, its investment earnings go to the General Fund.
988 fund and mental health training
The state creates the 988 Emergency Lifeline Cash Fund to pay DHHS costs for the 988 Suicide and Crisis Lifeline. The Division of Behavioral Health must run Mental Health First Aid training through regional behavioral health authorities. Regions must offer grants and work with schools, colleges, veterans’ groups, law enforcement, and local public health to deliver inclusive training.
Shifts for veterans, gambling, and blind services
The state moves $1.5 million to the Department of Veterans’ Affairs Cash Fund before June 30, 2026, and another $1.5 million between July 1, 2026 and June 30, 2027. It transfers the remaining Racetrack Gaming Self Exclusion subfund balance to the Compulsive Gamblers Assistance Fund before June 30, 2026. It also moves the remaining NCBVI Enhancement Fund balance to the CBVI Trust before June 30, 2026.
More flexibility to fund job training
Money in the Employment Security Special Contingent Fund can be moved to the Job Training Cash Fund. The Commissioner of Labor uses the money for training, following the source fund’s existing limits.
Three years of reading coach funds
The Legislature intends to provide $2,000,000 each year from 2024‑25 through 2026‑27. The State Department of Education uses it for regional coaches and on‑the‑job training in early‑grade reading.
Beekeeper certification fees by colony
Beekeepers pay a certification fee before a certificate is issued. The maximum fee is $200 for up to 250 colonies; $250 for 251–500; $350 for 501–1,000; and $450 for more than 1,000. Fees go to the State Apiary Cash Fund.
Businesses must report local tax refunds
If your business applied for certain state tax incentives, you must give each city you paid local sales and use tax to a yearly report by June 30. List your maximum eligible local tax refunds for the current year, last year’s exemptions, and estimated refunds for future years. Cities can request a list from the Department of Revenue, and amounts held for these refunds are excluded from certain city budget and property tax growth limits.
Fees on radioactive waste shipments
Shippers of high‑level radioactive or transuranic waste must pay fees in advance. The fees go to a state fund that pays for inspections, escorts, security, training, equipment, and emergency coordination. Agencies meet each year to review fees and allocations, and the Legislature may transfer fund money to the General Fund.
Cap on state drinking water obligations
The state caps annual obligations for two parts of the Drinking Water State Revolving Fund at 65% of last year’s administrative fee revenue. Obligations cannot exceed that cap.
Housing fund balances move to General Fund
On July 1, 2027, any money left in the Rural Workforce Housing Investment Fund moves to the General Fund. On July 1, 2029, any money left in the Middle Income Workforce Housing Investment Fund moves to the General Fund. This reduces money dedicated to rural and middle‑income workforce housing programs after those dates.
Where tractor testing fees go
Tractor permit fees now go to the Tractor Permit Cash Fund. Fees for official testing go to the University’s Tractor Test Cash Fund. The University fund can keep up to 15% above its five‑year average spending; any extra goes to the University.
Corrections funds and transfer authority
The law creates the Correctional Services Insurance Proceeds Fund to hold insurance claim money for prison operating or capital costs. It also allows the Legislature to direct transfers from the Community Corrections Uniform Data Analysis Cash Fund to the General Fund.
Limits on some court and CPA transfers
Fees under the Public Accountancy Act go to the Certified Public Accountants Fund, and past law allowed transfers to the General Fund through June 30, 2011. The law also ends the Legislature’s power to transfer money from the Compensation Court Cash Fund to the General Fund after June 30, 2026.
Other listed statutes repealed
The law repeals other statutes listed in the act across several chapters. Those sections are no longer law. Any changes in agency powers or program details depend on each repealed section.
Panhandle grants now; fund ends 2027
The Panhandle Improvement Project Cash Fund can award two grants: up to $995,000 to a qualifying county for fairground renovation, and up to $5,000 to a tiny village for a community facility. Any unused money on or after July 31, 2026 moves to the Animal Damage Control Cash Fund. The fund ends January 1, 2027.
New fund for safer rail crossings
The state creates a fund to help fix and remove railroad crossings and add safety protections. Beginning October 1, 2024, investment earnings from this fund go to the General Fund. The Legislature may also direct other transfers.
Water recreation fund gets one-time boost
Before June 30, 2026, $7,522,461 moves from the Nebraska Environmental Trust Fund to the Water Recreation Enhancement Fund. This adds money for water recreation projects and reduces the Environmental Trust by the same amount.
Rules for federal rural health funds
DHHS must track Rural Health Transformation funds in a separate state subprogram and can spend them only on approved uses. The state applicant must file applications with the Clerk of the Legislature and post all awards and grants online. DHHS must report each year through December 31, 2032 on who got funds and results. Awardees must have an approved sustainability plan before getting money. Federal funds cannot replace existing state rural health spending.
Repeals in employment and unemployment code
The law repeals listed employment and unemployment sections named in the act. The repealed processes and rules end as specified in the repeal list.
Funding match for business help
The Legislature funds a grant to a private nonprofit to run the Nebraska Operational Assistance Program. The nonprofit must provide a match equal to at least one-third of the money. In-kind support can count toward the match.
New cash funds for liquor and feed
The state creates two cash funds to hold fee revenue: one for the Liquor Control Commission and one for commercial feed programs. These funds pay administration, IT, enforcement training, industry education, animal health work, and market news. The Legislature may transfer money from these funds to the General Fund.
Some sections delayed to 2026
Some sections of this act take effect later. Sections 122, 123, 124, 125, 134, 135, 136, 157, 159, 184, 194, 206, 217–225, 239, and 242 start on July 1, 2026. Sections 142, 143, 144, 185–189, 240, and 243 start on December 31, 2026.
Technology modernization cash fund created
The state creates the Nebraska Technology Infrastructure Cash Fund for software, hardware, and modernization across agencies. The investment officer invests its balances, and investment earnings go to the General Fund.
Where fund earnings now go
Starting October 1, 2024, investment earnings from the Racetrack Gaming Fund go to the General Fund. Starting July 1, 2026, investment earnings from the motor fuel trust fund go to the General Fund. Also starting July 1, 2026, investment earnings from three state lottery funds go to the Education Future Fund. In fiscal year 2025–26, $800,000 moves from the State Department of Education Cash Fund to the Education Future Fund.
New iHub applications, fees, rules
Private nonprofits and inland port authorities can apply for iHub status through December 31, 2025. You must pay a $1,000 application fee. The director decides within 45 days. A five-year memorandum of understanding with goals and performance standards is required before the designation is official. Priority goes to start-up groups that serve underrepresented communities, have outreach plans, at least three partners, and a strong five-year plan. Applicants that already received the specified earlier grant are not eligible.
State keeps more from taxes, tobacco
When collecting local option sales taxes, the state first deducts refunds, then takes 3.00% for the Municipal Equalization Fund and 1.95% for the Department of Revenue Enforcement Fund before sending the rest to cities each month. Starting October 1, 2024, investment earnings from the Department of Revenue Enforcement Fund go to the General Fund. The law also orders four transfers of $9.5 million each from the Tobacco Products Administration Cash Fund to the Department of Revenue Enforcement General Fund across fiscal years 2025‑26 through 2028‑29.
Sponsors & Cosponsors
Sponsor
John Arch
legislature
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
legislature vote • 4/24/2026
Vote
Yes: 34 • No: 12 • Other: 3
legislature vote • 4/24/2026
Vote
Yes: 33 • No: 11 • Other: 5
legislature vote • 4/24/2026
Vote
Yes: 11 • No: 33 • Other: 5
legislature vote • 4/24/2026
Vote
Yes: 9 • No: 30 • Other: 10
legislature vote • 4/24/2026
Vote
Yes: 20 • No: 16 • Other: 13
legislature vote • 4/24/2026
Vote
Yes: 14 • No: 23 • Other: 12
legislature vote • 4/24/2026
Vote
Yes: 27 • No: 0 • Other: 22
legislature vote • 4/24/2026
Vote
Yes: 20 • No: 20 • Other: 9
legislature vote • 4/24/2026
Vote
Yes: 12 • No: 26 • Other: 11
legislature vote • 4/24/2026
Vote
Yes: 14 • No: 30 • Other: 5
legislature vote • 4/24/2026
Vote
Yes: 12 • No: 18 • Other: 19
legislature vote • 4/24/2026
Vote
Yes: 39 • No: 0 • Other: 10
legislature vote • 4/24/2026
Vote
Yes: 33 • No: 0 • Other: 16
legislature vote • 4/24/2026
Vote
Yes: 11 • No: 33 • Other: 5
legislature vote • 4/24/2026
Vote
Yes: 10 • No: 24 • Other: 15
legislature vote • 4/24/2026
Vote
Yes: 35 • No: 8 • Other: 6
legislature vote • 4/24/2026
Vote
Yes: 33 • No: 0 • Other: 16
legislature vote • 4/24/2026
Vote
Yes: 35 • No: 1 • Other: 13
legislature vote • 4/24/2026
Vote
Yes: 11 • No: 17 • Other: 21
legislature vote • 4/24/2026
Vote
Yes: 9 • No: 22 • Other: 18
legislature vote • 4/24/2026
Vote
Yes: 34 • No: 0 • Other: 15
legislature vote • 4/24/2026
Vote
Yes: 13 • No: 25 • Other: 11
legislature vote • 4/1/2026
Final Reading
Yes: 35 • No: 13 • Other: 1
legislature vote • 3/26/2026
Vote
Yes: 33 • No: 0 • Other: 16
legislature vote • 3/26/2026
Select File
Yes: 30 • No: 0 • Other: 19
legislature vote • 3/26/2026
Vote
Yes: 34 • No: 9 • Other: 6
legislature vote • 3/26/2026
Select File
Yes: 11 • No: 33 • Other: 5
legislature vote • 3/19/2026
Vote
Yes: 13 • No: 25 • Other: 11
legislature vote • 3/19/2026
Vote
Yes: 35 • No: 12 • Other: 2
legislature vote • 3/19/2026
Vote
Yes: 35 • No: 8 • Other: 6
legislature vote • 3/19/2026
Vote
Yes: 10 • No: 24 • Other: 15
legislature vote • 3/19/2026
Vote
Yes: 35 • No: 1 • Other: 13
legislature vote • 3/19/2026
Vote
Yes: 11 • No: 17 • Other: 21
legislature vote • 3/19/2026
Vote
Yes: 9 • No: 22 • Other: 18
legislature vote • 3/19/2026
Vote
Yes: 34 • No: 0 • Other: 15
legislature vote • 3/19/2026
Vote
Yes: 39 • No: 0 • Other: 10
legislature vote • 3/19/2026
Vote
Yes: 33 • No: 0 • Other: 16
legislature vote • 3/19/2026
Vote
Yes: 11 • No: 33 • Other: 5
legislature vote • 3/11/2026
Vote
Yes: 33 • No: 12 • Other: 4
legislature vote • 3/11/2026
Vote
Yes: 20 • No: 16 • Other: 13
legislature vote • 3/11/2026
Vote
Yes: 14 • No: 23 • Other: 12
legislature vote • 3/11/2026
Vote
Yes: 27 • No: 0 • Other: 22
legislature vote • 3/11/2026
Vote
Yes: 20 • No: 20 • Other: 9
legislature vote • 3/11/2026
Vote
Yes: 12 • No: 26 • Other: 11
legislature vote • 3/11/2026
Vote
Yes: 14 • No: 30 • Other: 5
legislature vote • 3/11/2026
Vote
Yes: 12 • No: 18 • Other: 19
legislature vote • 3/11/2026
Vote
Yes: 11 • No: 33 • Other: 5
legislature vote • 3/11/2026
Vote
Yes: 34 • No: 12 • Other: 3
legislature vote • 3/11/2026
Vote
Yes: 33 • No: 11 • Other: 5
legislature vote • 3/10/2026
Vote
Yes: 9 • No: 30 • Other: 10
Actions Timeline
Approved by Governor on April 7, 2026
4/7/2026legislatureDispensing of reading at large approved
4/1/2026legislaturePassed on Final Reading with Emergency Clause 35-13-1
4/1/2026legislaturePresident/Speaker signed
4/1/2026legislaturePresented to Governor on April 1, 2026
4/1/2026legislaturePlaced on Final Reading Second with ST77
3/30/2026legislatureEnrollment and Review ST77 filed
3/30/2026legislatureEnrollment and Review ST77 recorded
3/30/2026legislatureReturned to Select File for specific amendment
3/26/2026legislatureClements AM2898 adopted
3/26/2026legislatureRaybould AM2948 filed
3/26/2026legislatureMotion to return to Select File failed
3/26/2026legislatureRaybould AM2948 not considered
3/26/2026legislatureMotion to return to Select File withdrawn
3/26/2026legislatureRaybould AM2825 not considered
3/26/2026legislatureAdvanced to Enrollment and Review for Reengrossment
3/26/2026legislatureClements AM2898 filed
3/25/2026legislaturePlaced on Final Reading with ST72
3/23/2026legislatureEnrollment and Review ST72 filed
3/23/2026legislatureEnrollment and Review ST72 recorded
3/23/2026legislatureEnrollment and Review ER146 adopted
3/19/2026legislatureClements AM2649 pending
3/19/2026legislatureRaybould AM2810 to AM2649 filed
3/19/2026legislatureRaybould AM2810 lost
3/19/2026legislatureClements FA1077 to AM2649 filed
3/19/2026legislature
Bill Text
Introduced
4/7/2026
Enrolled / Slip Law
Final / Enacted