All Roll Calls
Yes: 895 • No: 317
NebraskaLB264109th Legislature 1st and 2nd SessionslegislatureWALLET
Provide, change, and eliminate transfers from the Cash Reserve Fund and various other funds and change, terminate, and eliminate various statutory programs
Sponsored By: Speaker Arch
Signed by Governor
Appropriations Committee
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Bill Overview
Analyzed Economic Effects
77 provisions identified: 19 benefits, 25 costs, 33 mixed.
ARPA capital project grants by district
The Department of Economic Development must allocate federal Coronavirus Capital Projects Fund dollars by district. Up to $35 million may go to a district with a metropolitan‑class city for projects in or next to qualified census tracts or redevelopment areas. At least $40 million goes to a district with a primary‑class city. At least $40 million goes to districts without those large cities, focusing on second‑class cities and villages. Up to $5 million may be used for administration. Applications opened July 1–15, 2022, and more rounds may be held until all funds are allocated.
One‑time boosts to General Fund, emergencies
The state moves $4 million from the Cash Reserve to the General Fund in fiscal year 2024‑25. It adds $147 million to the General Fund on or after July 1, 2026 and before June 30, 2027. It also adds $25 million to the Governor’s Emergency Cash Fund by June 30, 2025 and $10 million between July 1, 2025 and June 30, 2026. These moves strengthen the budget and emergency reserves.
Funding for big economic projects
The Legislature plans to transfer $200 million from the Cash Reserve to the Transformational Project Fund starting in fiscal year 2027‑28, in increments until distribution rules are met. Up to $20 million from the JEDI Fund is available for site selection, water supply studies, and flood mitigation tied to JEDI projects. This readies money for large, long‑term economic investments.
New rules for special education funding
The law ends the fixed 80% state reimbursement and pays districts a pro rata share based on actual appropriations. It also sets a yearly funding floor: 80% of total allowable excess costs minus 80% of the three‑year average of nonreimbursable expenses, or the federal maintenance‑of‑effort amount, whichever is higher. Districts must submit total allowable excess costs by October 31. It changes cost formulas: Medicaid funds are no longer subtracted when figuring “excess cost,” but most Medicaid funds are still subtracted when computing “total allowable excess cost” for reimbursement (billing‑system payments are excluded from that subtraction).
Rules and funding for mega projects
The Transformational Project Fund can receive up to $300 million after proof of investment, starting no earlier than fiscal year 2025–26. Each year, projects get 15% of that year’s investment, up to $50 million. Any unused part of the $50 million yearly cap or any 15% amount above the cap carries forward to future years. A project must reach $1.6 billion in total investment by the end of the period and keep that level, or it must repay all matching funds. Repayment is excused for an act of God, a national emergency, or if the state did not fully fund matching payments.
Cash reserve must keep $500M floor
Transfers from the Cash Reserve Fund to pay obligations under the Nebraska Property Tax Incentive Act are allowed only if the reserve will have at least $500 million after the transfer. This protects the state’s reserves and can limit transfers for property tax incentives when the reserve is low.
Grants to replace lead lines and paint
The state creates a Lead Service Line Cash Fund to grant money to metropolitan utilities to remove and replace lead water lines. Grants can pay for outreach, mapping, equipment, construction, and related debt. A separate lead-based paint fund must be used to grant a metropolitan-class city money to fix hazards in owner-occupied homes when HUD signals a federal award. Up to 15% of that grant may go to administration.
Funds run statewide public-safety radios
Money in the Nebraska Public Safety Communication System Cash Fund must pay the State Patrol’s direct costs to run the statewide radio system. Unobligated money first reduces the Patrol’s General Fund costs. If more is left, the Legislature can transfer money to the State Fire Marshal and Game and Parks to cut their General Fund costs. The Legislature may also direct transfers to the General Fund.
More money for school safety, radios
The state transfers $10 million to the School Safety and Security Fund as soon as possible after September 2, 2023. It also transfers $2.425 million to the Public Safety Communication System Revolving Fund between July 1, 2024 and June 30, 2025. These deposits support safer schools and statewide emergency communications.
More money for state buildings
The state deposits $29.4588 million into the Nebraska Capital Construction Fund in fiscal year 2024‑25. It adds $45.897 million by June 30, 2026. These one‑time transfers fund approved state building projects.
Education funds and reporting rules
The law creates the Nebraska Education Improvement Fund and sets how it holds and allocates money through fiscal year 2023‑24. It keeps 10% of prior‑year revenue for fiscal years 2017‑18 to 2023‑24. On July 26, 2024, the balance, minus 3% of fourth‑quarter receipts, moves to the Behavioral Training Cash Fund. Groups that get transferred funds must file annual reports by September 20; the Auditor sends a summary to the Legislature by January 1. The Education Committee must recommend how to use lottery education money by December 31, 2027 for the five years starting in 2029‑30.
More Medicaid services, but interest swept
The law expands what the Medicaid Managed Care Excess Profit Fund can pay for. It can fund service gaps, home visiting, medical respite, translation, continuous glucose monitors, prenatal and intergenerational care, and domestic violence services, as set by the Legislature. Starting October 1, 2024, investment earnings from this fund go to the State General Fund instead of staying in the fund.
ImagiNE business loans, repayments, and penalties
The state creates an ImagiNE Revolving Loan Fund for applicants under the ImagiNE Nebraska Act to finance workforce training and infrastructure. Loans carry interest at the rate set in section 45-102. If you repay a loan with ImagiNE credits, the State Treasurer must move the same amount from the General Fund back into the loan fund within 30 days. If you fail to meet required new jobs, pay levels, or investment to earn credits, your loan principal and interest are treated as unpaid tax that the Department of Revenue can collect. The Legislature may also move money from the loan fund to the General Fund.
Health Care Cash Fund transfers; possible redirect
The State Treasurer transfers $59.15 million by July 1, 2025, and $60.1 million each July 15 after that to the Nebraska Health Care Cash Fund. Each transfer is reduced by the fund’s unobligated balance. Tobacco settlement money must support health care, but through June 30, 2027 it may go to the Nebraska Transformational Project Fund if allowed by litigation terms.
Lottery and school funds re-allocated
For fiscal years 2024–25 through 2028–29, lottery education money is split by set percentages, including 58% to the Nebraska Opportunity Grant Fund and 10% to Education Improvement Grants. From October 1, 2024 to June 30, 2025, investment earnings from the Board of Educational Lands and Funds cash fund go to the General Fund, then to the Education Future Fund starting July 1, 2025. A new Certification Fund collects educator certification and endorsement fees to pay those costs. In 2025–26, $375,000 moves from the State Department of Education Cash Fund to the General Fund.
Big transfers for transformational projects
The law shifts $50 million from the Tobacco Settlement Trust Fund to the Nebraska Transformational Project Fund in 2025–26, and another $50 million in 2026–27. This adds up to $100 million for very large economic projects and reduces the balance in the Tobacco Settlement Trust Fund.
Economic Recovery fund rules and deadlines
The Economic Recovery Contingency Fund can transfer money to the General Fund, the State Park Cash Revolving Fund, or the Museum Construction and Maintenance Fund when lawmakers direct. Investment earnings from July 1, 2023 through June 30, 2025 stay in the fund. Beginning July 1, 2025, its investment earnings go to the General Fund. The law treats department cost estimates and any transfer scheduled after July 31, 2026 as obligations of the fund. On July 31, 2026, any unobligated balance moves to the Inland Port Authority Fund.
More fund earnings go to the General Fund
Beginning October 1, 2024, investment earnings from these funds go to the General Fund: Building Renewal Allocation Fund, Nebraska Litter Reduction and Recycling Fund, Nebraska Environmental Trust Fund, Water Sustainability Fund, and the Shovel‑Ready Capital Recovery and Investment Fund. Beginning July 1, 2025, earnings from the Perkins County Canal Project Fund also go to the General Fund. Before those dates, earnings stayed in each fund. This boosts the General Fund and lowers earnings kept by those programs.
More fund interest to General Fund
The law moves the cutoff for some required interest transfers to June 30, 2025. It covers up to $13 million of ARPA interest, $12 million from the Perkins County Canal Project Fund, and $5 million from the new‑prison capital fund. Starting October 1, 2024, investment earnings from the State Recreation Road Fund go to the General Fund.
Irrigation grants funded; fund rules set
A one-time $50 million transfer goes to the Surface Water Irrigation Infrastructure Fund for irrigation projects. The Legislature may move money from this fund to the General Fund. Beginning July 1, 2027, the fund keeps its own investment earnings.
Education cash moves to Education Future Fund
The Legislature can move money from several education‑related funds into the Education Future Fund. This includes the Certification Fund, State Department of Education Cash Fund, Expanded Learning Opportunity Grant Fund, Private Postsecondary Career Schools Cash Fund, Tuition Recovery Cash Fund, and the Community College Gap Assistance Program Fund. Starting October 1, 2024, investment earnings from the Gap Assistance Fund go to the General Fund. Transfers only happen when lawmakers direct them, and the law sets no dollar amounts.
Unclaimed property split, then to schools
From 2026 through 2035, each year by November 1, the first $1 million above the Unclaimed Property Trust Fund’s base goes to the Capitol Restoration Cash Fund. Any remaining balance over $1 million goes to the permanent school fund. Starting in 2036, any balance over $1 million goes only to the permanent school fund each year.
Stronger protections for unclaimed property owners
A professional finder may charge no more than 10% of the property’s value and must tell you the nature, location, and value of the property and when it was reported. Finders must also tell you that you can claim it free from the State Treasurer. For 24 months after names are published, fee-charging locators cannot access unclaimed property records. Records with Social Security numbers, birth dates, and last-known addresses are confidential like tax returns and are disclosed only to the owner or certain state officials.
Pilot to move patients to post-acute care
The health department runs a pilot to move medically stable patients from certain hospitals to post-acute care. The Legislature intends $1 million for the pilot, with no more than 2.5% for administration. Hospitals must not be critical access and must show at least 80% staffed capacity for adult ICU and medical-surgical beds. The pilot may make direct payments to post-acute facilities and ends June 30, 2025.
One-time funding for nitrogen reduction
The law moves $1 million to the Nitrogen Reduction Incentive Cash Fund. The State Treasurer must transfer the money after July 19, 2024 and before June 30, 2025. The budget administrator sets the exact dates and amounts. The money comes from the Water Resources Cash Fund to support nitrogen‑reduction incentives.
Rules for Water Resources Cash Fund money
The State Treasurer must credit money moved under section 81‑15,175 to the Water Resources Cash Fund. Any grant money sent from the Nebraska Environmental Trust to this fund must sit in a special subaccount and be spent under section 81‑15,168. This tightens tracking and use of water project dollars.
More money for DMV license system
The State Treasurer moves $7.5 million from the DMV Cash Fund to the Operator’s License Services System Replacement and Maintenance Fund between July 1, 2025 and June 30, 2026. Another $6 million is transferred between July 1, 2026 and June 30, 2027. The budget administrator sets the exact dates and amounts.
New 211 helpline grants fund
The law creates a 211 Cash Fund for grants to run the statewide 211 information and referral network. Grantees must update services yearly, map services by location, and be accredited. The Legislature may move money from this fund to the General Fund.
Quarterly funding for problem gambling help
Through June 30, 2026, the State Treasurer transfers $100,000 each calendar quarter from the Charitable Gaming Operations Fund to the Compulsive Gamblers Assistance Fund. That is $400,000 per year for treatment and support.
Special education paid monthly, Dec–June
The Department of Education pays special education reimbursements in at least seven payments each school fiscal year. Payments are made between the 5th and 20th of each month, starting in December. The State Treasurer also reports each month how much is available for payment in the General Fund and the Education Future Fund.
Small boosts to insurance, health funds
The state moves $3.5 million to the Health and Human Services Cash Fund in fiscal year 2024‑25. It deposits $3.25 million into the State Insurance Fund after April 2, 2024. It adds $100,000 to the Self‑Insured Liability Fund by June 30, 2025. These are small, one‑time boosts to support program and insurance obligations.
Extra unclaimed property sent to schools
Before 2026, by November 1 each year, any Unclaimed Property Trust Fund balance over $1 million goes to the permanent school fund. This rule directs extra unclaimed property money to support schools.
More money into student aid funds
During FY2025–26, $2 million moves from the Workforce Development Program Cash Fund to the Nebraska Opportunity Grant Fund. Another $3 million moves from the Community College Gap Assistance Program Fund to the Education Future Fund. The budget administrator sets the timing. This steers more money into college and education priorities.
Shift $8M from housing trust
Between July 1, 2026 and June 30, 2027, $8 million moves from the Affordable Housing Trust Fund to the State General Fund. This reduces money available for affordable housing projects unless replaced by other funding.
Economic Opportunity Program ends in 2025
The Economic Opportunity Program ends June 30, 2025. Projects with approved applications or letters of interest as of May 1, 2025, stay eligible until their funds are spent. No new letters are accepted after May 1, 2025.
Court and pipeline funds can be swept
The Legislature can move money from the Compensation Court Cash Fund to the General Fund through June 30, 2026. It can also move money from the Public Service Commission Pipeline Regulation Fund and the Biotechnology Development Cash Fund to the General Fund. These shifts can reduce money for those activities.
DMV and carrier funds moved to General Fund
The law shifts several motor services balances into the General Fund. $5.5 million moves from the Vehicle Title and Registration System Replacement and Maintenance Fund. $4.0 million moves from the Motor Carrier Services system fund, and $500,000 moves from the DMV Ignition Interlock Fund. The Public Service Commission Pipeline Regulation Fund transfers $26,243. All happen between July 1, 2025 and June 30, 2026 as set by the budget administrator.
DMV and transport funds moved to General Fund
The law moves money from DMV and transportation funds into the General Fund in FY2025–26 and FY2026–27. Examples include $12.5 million from the DMV Cash Fund and $4.5 million from the Transportation Infrastructure Bank in FY2026–27, and $1.5 million from the vehicle title system fund and $1.0 million from the motor carrier system fund. It also shifts $1.0 million from carrier enforcement funds, $250,000 from the DMV ignition interlock fund, $250,000 from the State Patrol vehicle fund, and $500,000 from the public safety communications fund. The budget administrator sets the exact dates within each window.
Gaming and licensing funds to General Fund
In 2025–26, $100,000 from the Charitable Gaming Operations Fund and $1.85 million from the Professional and Occupational Credentialing Cash Fund move to the General Fund. In 2026–27, $2 million from the Department of Revenue Enforcement Fund goes to the General Fund. These transfers reduce balances for gaming oversight, professional licensing, and revenue enforcement.
Gaming and tourism cash shifted to General Fund
The law shifts gaming and tourism cash into the General Fund. In FY2025–26, $2.0 million comes from the Racetrack Gaming Fund and $1.5 million from the Civic and Community Center Financing Fund. In FY2026–27, $500,000 from the Charitable Gaming Operations Fund, $2.0 million more from the Racetrack Gaming Fund, and $2.0 million from the State Visitors Promotion Cash Fund move to the General Fund. The budget administrator sets timing. This reduces money for gaming oversight, tourism promotion, and local attractions.
Health and licensing cash moved to General Fund
The law moves $3.224 million from the Health and Human Services Cash Fund to the General Fund in FY2025–26, and $1.47 million more in FY2026–27. It also transfers $1.0 million from the Professional and Occupational Credentialing Cash Fund to the General Fund in FY2026–27. The budget administrator sets the exact dates. These shifts reduce cash available for HHS programs and licensing.
Nuclear and Hydrogen fund ends 2028
The Legislature can move money from the Nuclear and Hydrogen Development Fund to the General Fund. The fund ends on July 31, 2028. On that date, any remaining money moves to the General Fund.
Public safety and justice funds reduced
$500,000 moves from the Public Safety Communication System Cash Fund to the General Fund in 2026–27. In 2025–26, $750,000 from the Compensation Court Cash Fund and $500,000 from the Prison Overcrowding Contingency Fund go to the General Fund. These transfers lower resources for public safety communications, court operations, and prison contingency needs.
Resource Recovery cash moved to General Fund
The law transfers $125,000 from the Resource Recovery Fund to the General Fund. This happens before June 30, 2025 on dates set by the budget administrator.
State insurance and medical FSA transfers
Before June 30, 2025, the state moves $8.25 million from the State Insurance Fund and $1.0 million from the medical Flexible Spending Fund to the General Fund. These one‑time transfers lower those two funds and raise the General Fund.
Transport and project funds to General Fund
In 2025–26, $3.35 million from the Trail Development and Maintenance Fund, $750,000 from the Inland Port Authority Fund, $375,000 from the Mechanical Safety Inspection Fund, and $2 million from the Transportation Infrastructure Bank Fund go to the General Fund. Also in 2025–26, $400,000 from the Shovel‑Ready Capital Recovery and Investment Fund moves to the General Fund. These transfers reduce money for trails, ports, inspections, transportation, and shovel‑ready projects that year.
More fund interest moved to General Fund
Beginning October 1, 2024, investment earnings from the Financial Institution Assessment Cash Fund and the Racetrack Gaming Fund go to the State General Fund. The Legislature may also move money from these funds and from the Inland Port Authority Fund to the General Fund.
Health and community help balances swept
The law moves several health and community service balances to the General Fund. $800,000 transfers from the Flexible Spending Fund — Medical. The remaining balances of the 211 Cash Fund and the Lead-Based Paint Hazard Control Cash Fund also transfer. These occur between July 1, 2025 and June 30, 2026, with timing set by the budget administrator.
Community college dependents fund reduced
In 2025–26, $500,000 from the Community College State Dependents Fund goes to the General Fund. This lowers money held for community college state dependents in that year.
Cuts to education and training funds
In FY2026–27, $375,000 moves from the State Department of Education Cash Fund to the General Fund. Another $500,000 moves from the Nebraska Training and Support Cash Fund to the General Fund. The budget administrator sets timing. This lowers money for those education and job‑training accounts.
Workforce and training funds swept to General Fund
The law moves multiple job training and workforce balances to the General Fund. The remaining Customized Job Training Cash Fund balance is transferred. $2.25 million moves from the Nebraska Training and Support Cash Fund, $1.0 million from the Workforce Development Program Cash Fund, and $200,000 from the Sector Partnership Program Fund. The Intern Nebraska Cash Fund balance and $1.5 million from the Employment Security Special Contingent Fund also move. These occur between July 1, 2025 and June 30, 2026 as directed by the budget administrator.
Biotech development cash fund ends
The Biotechnology Development Cash Fund ends on July 1, 2026. Ending the fund may change or reduce how biotech development activities are financed.
Economic development funds redirected to General Fund
The law rebalances major development accounts. $25.5 million moves from the Military Installation Development and Support Fund to the Site and Building Development Fund. Then $4.5 million from the Site and Building Development Fund and $15 million from the Economic Recovery Contingency Fund go to the General Fund. The remaining balances of the Economic Development Cash Fund, the Biotechnology Development Cash Fund, and the Nuclear and Hydrogen Development Fund, plus $4.4 million from the Jobs and Economic Development Initiative Fund and $75,000 from the Nebraska Job Creation and Mainstreet Revitalization Fund, also move to the General Fund. Transfers occur between July 1, 2025 and June 30, 2026 under the budget administrator’s direction.
Less money in ImagiNE business loan fund
Between July 1, 2026 and June 30, 2027, $3.0 million moves from the ImagiNE Nebraska Revolving Loan Fund to the General Fund. The budget administrator sets the exact date. This reduces capital available for ImagiNE loans.
Licensing boards’ funds moved to General Fund
The law sweeps small professional licensing balances into the General Fund. $400,000 moves from the Engineers and Architects Regulation Fund. $150,000 moves from the Real Property Appraiser Fund and $100,000 from the Contractor and Professional Employer Organization Registration Cash Fund. Transfers occur between July 1, 2025 and June 30, 2026 as set by the budget administrator.
Tourism and history funds shifted to General Fund
The law moves tourism and history balances into the General Fund. $2.0 million transfers from the State Visitors Promotion Cash Fund. $100,000 moves from the Historical Society Fund and $10,000 from the Support Nebraska History Cash Fund. These happen between July 1, 2025 and June 30, 2026 as set by the budget administrator.
Transfers allowed from Mainstreet tax fund
Money may be moved from the Job Creation and Mainstreet Revitalization Fund to the State General Fund if the Legislature directs it. That can reduce money available for business revitalization incentives.
Revenue and banking reserves moved to General Fund
State finance accounts are shifted to the General Fund between July 1, 2025 and June 30, 2026. $2.0 million moves from the Department of Revenue Enforcement Fund and the remaining Department of Revenue Miscellaneous Receipts move as well. $1.0 million transfers from the Unclaimed Property Trust Fund. $3.0 million comes from the Financial Institution Assessment Cash Fund and $1.0 million from the Department of Banking and Finance Settlement Cash Fund. $500,000 moves from the Treasury Management Cash Fund and $1.0 million from the Records Management Cash Fund. The budget administrator sets the dates.
New Unclaimed Property admin fund
The State Treasurer can deduct program costs and place them in a new Unclaimed Property Cash Fund before sending money to schools, the Capitol fund, or the General Fund. The state can invest this fund. The Legislature may move money from it to the General Fund.
Workforce grants can be swept
The Legislature can move money from several training funds to the General Fund. This includes the Workforce Development Program, Intern Nebraska, Sector Partnership, Youth Outdoor Education Innovation, and Customized Job Training funds. Moving money can cut grants or reimbursements for employers and trainees. The law also ends a rule that let up to 20% of the Lead Service Line Cash Fund pay for training plumbers and trades to replace lead lines.
Prison overcrowding fund can be reallocated
Lawmakers may move money from the Prison Overcrowding Contingency Fund to the General Fund or the Vocational and Life Skills Programming Fund. The fund can also pay for a study of inmate classification at the Department of Correctional Services.
State takes over Ferguson House fund
The state building division of the Department of Administrative Services now runs the Ferguson House Fund. The fund may only pay for the operation, maintenance, restoration, and renovation of the Ferguson House and its grounds. This replaces the prior role of the Nebraska Environmental Trust Board.
Parks and trails funding rules change
The Water Recreation Enhancement Fund can pay for water projects, campground expansion, road repair, and maintenance. Two-thirds must go to Lewis and Clark State Recreation Area and one-third to Lake McConaughy. Starting October 1, 2024, investment earnings from this fund and from the Trail Development and Maintenance Fund go to the State General Fund. The Legislature may also move money from these outdoor funds to the General Fund.
Back office and records funds swept to General Fund
The law sweeps several back‑office funds into the General Fund in FY2025–26 and FY2026–27. Examples: $3.25 million from the Governor’s Emergency Cash Fund, $2.0 million from the Records Management Cash Fund, $750,000 from the Banking and Finance Settlement Cash Fund, $200,000 from the Engineering Plan Review Fund, $76,156 from the Legislature’s information‑system fund, and any remaining balance in the Competitive Telephone Marketplace Fund. It also moves $250,000 from the Marijuana and Controlled Substances Tax Administration Cash Fund to the Department of Revenue’s Property Assessment Division Cash Fund before June 30, 2026. The budget administrator sets the timing.
DMV and carrier system funds shift
The Legislature can move money from the Motor Carrier Division Cash Fund to the General Fund. It can also move money from the Motor Carrier Services System Replacement and Maintenance Fund to the General Fund or the DMV Cash Fund, and from the Vehicle Title and Registration System Replacement and Maintenance Cash Fund to the General Fund. A one‑time $5,325,000 transfer from the DMV Cash Fund to the vehicle title and registration system fund was required by June 30, 2017.
DMV and trucking system fund shifts
The law moves $3 million from the motor‑carrier system fund to the DMV Cash Fund in 2025–26 and another $3 million in 2026–27. Starting October 1, 2024, investment earnings from the motor‑carrier system fund and the vehicle title and registration system fund go to the General Fund, not back into those systems. The Legislature may also direct money from the DMV Cash Fund to the General Fund or to the operator’s license or vehicle title systems. In 2025–26, $250,000 from the Motor Carrier Division Cash Fund goes to the General Fund.
Environmental and water funds redirected
In 2025–26, $4 million from the Lead Service Line Cash Fund and $2.5 million from the Surface Water Irrigation Infrastructure Fund go to the General Fund. The state also moves $1.25 million from the Litter Reduction Fund to the General Fund in 2025–26 and again $1.25 million in 2026–27. In 2026–27, $2 million moves from the Environmental Trust Fund to the Soil and Water Conservation Fund. In 2026–27, $500,000 from the State Energy Cash Fund goes to the General Fund. These changes lower several environmental and water funds while boosting conservation in one area and the General Fund.
JEDI fund transfers and spending guardrails
Lawmakers can move Jobs and Economic Development Initiative (JEDI) Fund money to the General Fund, Cash Reserve Fund, or Roads Operations Cash Fund. Starting October 1, 2024, JEDI investment earnings go to the General Fund. The Director of Natural Resources must certify needed studies and feasibility before spending JEDI money on projects outside those specifically listed in law.
Lawmakers can move several agency funds
The Legislature can direct transfers from several cash funds to the General Fund. This includes the Appraisal Management Company Fund, Marijuana and Controlled Substances Tax Administration Cash Fund (also may send to Property Assessment Division), Department of Banking and Finance Settlement Cash Fund, Community College State Dependents Fund, Engineering Plan Review Cash Fund, Nebraska State Patrol Vehicle Replacement Cash Fund, Support Nebraska History Cash Fund, and the State Insurance Fund. Investment of available balances is handled by the State Investment Officer where required. The Risk Manager must keep enough in the State Insurance Fund to pay claims.
Parks and outdoor funds reshuffled
The law moves money among outdoor and park accounts. $2.5 million shifts from the State Recreation Road Fund to the State Park Cash Revolving Fund before June 30, 2025. Another $2.5 million moves the next year, and $5 million goes from the Economic Recovery Contingency Fund to the park fund between July 1, 2025 and June 30, 2026. At the same time, $32.7 million from the Water Recreation Enhancement Fund and the remaining Youth Outdoor Education Innovation Fund balance go to the General Fund. The budget administrator sets the timing within each window.
State building and Capitol money shifts
In 2026–27, $2 million from the Building Renewal Allocation Fund and $1.5 million from the Civic and Community Center Financing Fund move to the General Fund. From July 1, 2025 through June 30, 2027, investment earnings on the Nebraska Capital Construction Fund go to the General Fund (except for earnings tied to a new state prison), then earnings return to the capital fund on July 1, 2027. The Capitol Restoration Cash Fund can receive certain transfers and donations, and the Legislature may direct transfers from it to the General Fund. These changes reallocate money between building, civic, restoration, and general state uses.
Water, parks, and conservation money reshuffled
The law reshuffles environmental and recreation funding. $8 million, $3 million, and $2 million move from the Environmental Trust into the Water Sustainability, Water Resources, and Soil and Water Conservation funds in FY2025–26. Parks receive $5 million from the Economic Recovery Contingency Fund in FY2026–27. At the same time, $500,000 in FY2025–26 and $500,000 in FY2026–27 move out of the Outdoor Recreation Development fund to the General Fund, and $2.5 million moves from the Surface Water Irrigation Infrastructure Fund to the General Fund in FY2026–27. Another $500,000 moves from the State Energy Cash Fund to the General Fund in FY2025–26. The budget administrator sets the timing.
Military support fund interest and transfers
Starting October 1, 2024, investment earnings from the Military Installation Development and Support Fund go to the State General Fund. The Legislature may also transfer money from this fund to the Site and Building Development Fund.
Transport bank sweep and 2033 wind‑down
Money in the Transportation Infrastructure Bank Fund can be moved to the General Fund at the Legislature’s direction. On June 30, 2033, the referenced authorities end. Any unobligated money left in the fund moves to the Cash Reserve Fund on that date.
Water project funding and earnings shift
The state creates a subaccount in the Water Sustainability Fund for money moved in from the Environmental Trust. That money must be spent under section 81‑15,168. From July 1, 2025 to June 30, 2027, investment earnings from the Surface Water Irrigation Infrastructure Fund go to the General Fund.
Education Future Fund gets transfers
During 2025–26, the state moves $1.7 million from the Education Improvement Fund and $1.0 million from the Certification Fund into the Education Future Fund. It also moves $800,000 from the State Department of Education Cash Fund, $100,000 from the Tuition Recovery Cash Fund, $100,000 from the Private Postsecondary Career Schools Cash Fund, and $50,000 from the Expanded Learning Opportunity Grant Fund into the Education Future Fund. These transfers raise the Education Future Fund and lower the source funds in the same year.
Tobacco admin money to General Fund
The State Treasurer transfers $9.5 million in 2025–26 and $9.5 million in 2026–27 from the Tobacco Products Administration Cash Fund to the General Fund. The Treasurer also transfers $9.0 million in 2027–28 and $9.0 million in 2028–29. Transfers happen during each fiscal year as directed by the budget administrator. All revenue from electronic nicotine devices goes to the General Fund.
Sponsors & Cosponsors
Sponsor
Speaker Arch
Affiliation unavailable
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
legislature vote • 5/15/2025
Final Reading
Yes: 35 • No: 13 • Other: 1
legislature vote • 5/12/2025
Vote
Yes: 36 • No: 0 • Other: 13
legislature vote • 5/12/2025
Vote
Yes: 35 • No: 8 • Other: 6
legislature vote • 5/12/2025
Vote
Yes: 15 • No: 32 • Other: 2
legislature vote • 5/12/2025
Vote
Yes: 36 • No: 0 • Other: 13
legislature vote • 5/12/2025
Vote
Yes: 13 • No: 22 • Other: 14
legislature vote • 5/12/2025
Vote
Yes: 27 • No: 12 • Other: 10
legislature vote • 5/12/2025
Vote
Yes: 40 • No: 3 • Other: 6
legislature vote • 5/12/2025
Vote
Yes: 26 • No: 5 • Other: 18
legislature vote • 5/12/2025
Vote
Yes: 29 • No: 1 • Other: 19
legislature vote • 5/7/2025
Vote
Yes: 34 • No: 6 • Other: 9
legislature vote • 5/7/2025
Vote
Yes: 34 • No: 0 • Other: 15
legislature vote • 5/7/2025
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Yes: 34 • No: 7 • Other: 8
legislature vote • 5/7/2025
Vote
Yes: 32 • No: 2 • Other: 15
legislature vote • 5/7/2025
Vote
Yes: 34 • No: 6 • Other: 9
legislature vote • 5/7/2025
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Yes: 17 • No: 27 • Other: 5
legislature vote • 5/6/2025
Vote
Yes: 5 • No: 24 • Other: 20
legislature vote • Unknown
Vote
Yes: 13 • No: 22 • Other: 14
legislature vote • Unknown
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Yes: 36 • No: 0 • Other: 13
legislature vote • Unknown
Vote
Yes: 34 • No: 0 • Other: 15
legislature vote • Unknown
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Yes: 35 • No: 8 • Other: 6
legislature vote • Unknown
Vote
Yes: 40 • No: 3 • Other: 6
legislature vote • Unknown
Vote
Yes: 5 • No: 24 • Other: 20
legislature vote • Unknown
Vote
Yes: 29 • No: 1 • Other: 19
legislature vote • Unknown
Vote
Yes: 17 • No: 27 • Other: 5
legislature vote • Unknown
Vote
Yes: 26 • No: 5 • Other: 18
legislature vote • Unknown
Vote
Yes: 34 • No: 7 • Other: 8
legislature vote • Unknown
Vote
Yes: 36 • No: 0 • Other: 13
legislature vote • Unknown
Vote
Yes: 15 • No: 32 • Other: 2
legislature vote • Unknown
Vote
Yes: 27 • No: 12 • Other: 10
legislature vote • Unknown
Vote
Yes: 34 • No: 6 • Other: 9
legislature vote • Unknown
Vote
Yes: 32 • No: 2 • Other: 15
Actions Timeline
Provisions/portions of LB451 amended into LB264 by AM835
6/6/2025legislatureProvisions/portions of LB348 amended into LB264 by AM1389
6/6/2025legislatureCommunication
5/22/2025legislatureApproved by Governor on May 21, 2025
5/21/2025legislaturePresented to Governor on May 15, 2025
5/19/2025legislaturePresident/Speaker signed
5/15/2025legislaturePassed on Final Reading with Emergency Clause 35-13-1
5/15/2025legislatureDispensing of reading at large approved
5/15/2025legislatureConrad AM1400 not considered
5/15/2025legislatureMotion to return to Select File withdrawn
5/15/2025legislatureMcKinney FA206 not considered
5/15/2025legislatureMotion to return to Select File failed
5/15/2025legislatureMcKinney FA205 not considered
5/15/2025legislatureMotion to return to Select File withdrawn
5/15/2025legislatureRaybould AM1420 withdrawn
5/15/2025legislatureCavanaugh, M. FA226 not considered
5/15/2025legislatureMotion to return to Select File withdrawn
5/15/2025legislatureCavanaugh, M. FA225 not considered
5/15/2025legislatureMotion to return to Select File withdrawn
5/15/2025legislatureSpivey FA203 withdrawn
5/15/2025legislatureCavanaugh, M. FA223 not considered
5/15/2025legislatureMotion to return to Select File withdrawn
5/15/2025legislatureRaybould AM1433 withdrawn
5/15/2025legislatureCavanaugh, M. FA224 withdrawn
5/15/2025legislatureConrad AM1399 withdrawn
5/15/2025legislature
Bill Text
Introduced
1/15/2025
Enrolled / Slip Law
Final / Enacted
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