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NebraskaLB303109th Legislature 1st and 2nd Sessionslegislature

Create the School Financing Review Commission and change provisions relating to budget authority under the Tax Equity and Educational Opportunities Support Act

Sponsored By: Jana Hughes

Signed by Governor

Education Committee

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 2 benefits, 0 costs, 1 mixed.

Carry over school pension costs

For school years 2025-26 and 2026-27, districts can add to their general fund budget authority the extra employer pension costs they paid in 2024-25 above a 7.35% rate. This applies only to School Employees Retirement System employer contributions over that baseline. The carryover helps districts manage short-term pension spikes without raising levies as quickly.

New school finance commission reviews funding

The law creates an 18-member School Financing Review Commission in the Nebraska Department of Education. The Commissioner of Education chairs it, and it meets at least every three months. The commission reviews the school funding formula, looks at property tax pressure, and studies results for high-need students. It must send its first report by December 1, 2025, and then by November 1 each year.

Law takes effect right away

The law takes effect as soon as it is passed and approved. Rules apply immediately, including budget authority changes and steps to set up the commission. Agencies and districts must follow the new timelines right away.

Sponsors & Cosponsors

Sponsor

  • Jana Hughes

    Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 333 • No: 68

legislature vote • 5/30/2025

Final Reading

Yes: 48 • No: 0 • Other: 1

legislature vote • 5/28/2025

Vote

Yes: 2 • No: 34 • Other: 13

legislature vote • 5/28/2025

Vote

Yes: 38 • No: 0 • Other: 11

legislature vote • 5/28/2025

Vote

Yes: 43 • No: 0 • Other: 6

legislature vote • 5/21/2025

Vote

Yes: 40 • No: 0 • Other: 9

legislature vote • 5/21/2025

Vote

Yes: 39 • No: 0 • Other: 10

legislature vote • Unknown

Vote

Yes: 43 • No: 0 • Other: 6

legislature vote • Unknown

Vote

Yes: 40 • No: 0 • Other: 9

legislature vote • Unknown

Vote

Yes: 2 • No: 34 • Other: 13

legislature vote • Unknown

Vote

Yes: 38 • No: 0 • Other: 11

Actions Timeline

  1. Approved by Governor on June 4, 2025

    6/4/2025legislature

  2. Presented to Governor on May 30, 2025

    5/30/2025legislature

  3. President/Speaker signed

    5/30/2025legislature

  4. Passed on Final Reading with Emergency Clause 48-0-1

    5/30/2025legislature

  5. Dispensing of reading at large approved

    5/30/2025legislature

  6. Enrollment and Review ST47 recorded

    5/28/2025legislature

  7. Enrollment and Review ST47 filed

    5/28/2025legislature

  8. Placed on Final Reading with ST47

    5/28/2025legislature

  9. Advanced to Enrollment and Review for Engrossment

    5/28/2025legislature

  10. Hughes MO312 withdrawn

    5/28/2025legislature

  11. Hughes MO311 withdrawn

    5/28/2025legislature

  12. Hughes MO310 withdrawn

    5/28/2025legislature

  13. Hallstrom AM1613 withdrawn

    5/28/2025legislature

  14. Andersen AM1612 withdrawn

    5/28/2025legislature

  15. Hallstrom AM1610 withdrawn

    5/28/2025legislature

  16. Ballard AM1602 adopted

    5/28/2025legislature

  17. Hughes AM1594 withdrawn

    5/28/2025legislature

  18. No objections to unanimous consent to withdraw and substitute amendment

    5/28/2025legislature

  19. Ballard AM1602 filed

    5/28/2025legislature

  20. Hughes AM1593 adopted

    5/28/2025legislature

  21. Cavanaugh, M. MO320 withdrawn

    5/28/2025legislature

  22. Cavanaugh, M. MO320 Reconsider the vote taken on FA322 filed

    5/28/2025legislature

  23. Cavanaugh, M. FA322 lost

    5/28/2025legislature

  24. Cavanaugh, M. FA322 to AM1593 filed

    5/28/2025legislature

  25. Hughes AM1593 pending

    5/28/2025legislature

Bill Text

  • Introduced

    1/15/2025

    PDF

  • Enrolled / Slip Law

    PDF

  • Final / Enacted

    PDF

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