# Nebraska LB303: Create the School Financing Review Commission and change provisions relating to budget authority under the Tax Equity and Educational Opportunities Support Act Nebraska LB303, Create the School Financing Review Commission and change provisions relating to budget authority under the Tax Equity and Educational Opportunities Support Act, is a 109th Legislature 1st and 2nd Sessions legislature bill sponsored by Jana Hughes; status signed, last action 2025-06-04 (Approved by Governor on June 4, 2025) (as of 2026-10-19). - Canonical: https://policyrisk.com/state-bill/NE-LB303-109 - As of: 2026-10-19 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Nebraska LB303 - State: Nebraska - Session: 109th Legislature 1st and 2nd Sessions - Title: Create the School Financing Review Commission and change provisions relating to budget authority under the Tax Equity and Educational Opportunities Support Act - Status: signed - Chamber: legislature - Introduced: 2025-01-15 - Last action: 2025-06-04, Approved by Governor on June 4, 2025 - Sponsor: Jana Hughes - Cosponsors: 0 - Subjects: Education Committee - Touches household money: no - Roll calls: 10 (333 yes, 68 no in all) - Economic provisions PRIA read: 3 ## Summary No summary available. ## Bill overview: provisions PRIA read - Carry over school pension costs: benefit, low. 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 m… - New school finance commission reviews funding: benefit, low. 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… - Law takes effect right away: mixed, low. 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 and cosponsors - Sponsor: Jana Hughes, Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-05-30 | legislature | Final Reading | pass | 48 | 0 | 1 | | 2025-05-28 | legislature | Vote | fail | 2 | 34 | 13 | | 2025-05-28 | legislature | Vote | fail | 38 | 0 | 11 | | 2025-05-28 | legislature | Vote | fail | 43 | 0 | 6 | | 2025-05-21 | legislature | Vote | fail | 40 | 0 | 9 | | 2025-05-21 | legislature | Vote | fail | 39 | 0 | 10 | | | legislature | Vote | fail | 43 | 0 | 6 | | | legislature | Vote | fail | 40 | 0 | 9 | | | legislature | Vote | fail | 2 | 34 | 13 | | | legislature | Vote | fail | 38 | 0 | 11 | ## Actions (45) - 2025-06-04: Approved by Governor on June 4, 2025 (legislature) - 2025-05-30: Presented to Governor on May 30, 2025 (legislature) - 2025-05-30: President/Speaker signed (legislature) - 2025-05-30: Passed on Final Reading with Emergency Clause 48-0-1 (legislature) - 2025-05-30: Dispensing of reading at large approved (legislature) - 2025-05-28: Enrollment and Review ST47 recorded (legislature) - 2025-05-28: Enrollment and Review ST47 filed (legislature) - 2025-05-28: Placed on Final Reading with ST47 (legislature) - 2025-05-28: Advanced to Enrollment and Review for Engrossment (legislature) - 2025-05-28: Hughes MO312 withdrawn (legislature) - 2025-05-28: Hughes MO311 withdrawn (legislature) - 2025-05-28: Hughes MO310 withdrawn (legislature) - 2025-05-28: Hallstrom AM1613 withdrawn (legislature) - 2025-05-28: Andersen AM1612 withdrawn (legislature) - 2025-05-28: Hallstrom AM1610 withdrawn (legislature) - 2025-05-28: Ballard AM1602 adopted (legislature) - 2025-05-28: Hughes AM1594 withdrawn (legislature) - 2025-05-28: No objections to unanimous consent to withdraw and substitute amendment (legislature) - 2025-05-28: Ballard AM1602 filed (legislature) - 2025-05-28: Hughes AM1593 adopted (legislature) - 2025-05-28: Cavanaugh, M. MO320 withdrawn (legislature) - 2025-05-28: Cavanaugh, M. MO320 Reconsider the vote taken on FA322 filed (legislature) - 2025-05-28: Cavanaugh, M. FA322 lost (legislature) - 2025-05-28: Cavanaugh, M. FA322 to AM1593 filed (legislature) - 2025-05-28: Hughes AM1593 pending (legislature) - 2025-05-28: Enrollment and Review ER91 adopted (legislature) - 2025-05-27: Hughes MO312 Indefinitely postpone filed (legislature) - 2025-05-27: Hughes MO311 Recommit to the Education Committee filed (legislature) - 2025-05-27: Hughes MO310 Bracket until June 2, 2025 filed (legislature) - 2025-05-27: Andersen AM1612 filed (legislature) - 2025-05-27: Hallstrom AM1613 filed (legislature) - 2025-05-27: Hallstrom AM1610 filed (legislature) - 2025-05-27: Enrollment and Review ER91 filed (legislature) - 2025-05-27: Placed on Select File with ER91 (legislature) - 2025-05-27: Hughes AM1594 filed (legislature) - 2025-05-27: Hughes AM1593 filed (legislature) - 2025-05-21: Advanced to Enrollment and Review Initial (legislature) - 2025-05-21: Education AM1350 adopted (legislature) - 2025-05-15: Education AM1350 filed (legislature) - 2025-05-15: Placed on General File with AM1350 (legislature) - 2025-03-13: Hughes priority bill (legislature) - 2025-02-18: Conrad name added (legislature) - 2025-02-03: Notice of hearing for February 10, 2025 (legislature) - 2025-01-17: Referred to Education Committee (legislature) - 2025-01-15: Date of introduction (legislature) ## Bill text - Introduced, 2025-01-15: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB303.pdf) - Enrolled / Slip Law: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB303.pdf) - Final / Enacted: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB303.pdf) ## Related bills - LB468: Change provisions relating to inheritance taxes, change certain fee and tax provisions, and eliminate a sales tax exemption relating to data centers (failed) - LB13: Require the Department of Health and Human Services to file a state plan amendment relating to child care (failed) - LB677: Change provisions of the Nebraska Medical Cannabis Regulation Act and provide for regulation of medical cannabis (failed) - LB646: Provide an exemption from brand inspections and change fees under the Livestock Brand Act (failed) - LB170: Eliminate the sales tax exemptions for candy and soft drinks (failed) - LB714: Change provisions relating to motor vehicle taxes and fees (failed) ## Sources - [Introduced (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB303.pdf) - [Enrolled / Slip Law (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB303.pdf) - [Final / Enacted (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB303.pdf) ## Related - [LB468: Change provisions relating to inheritance taxes, change certain fee and tax pro…](https://policyrisk.com/state-bill/NE-LB468-109) - [LB13: Require the Department of Health and Human Services to file a state plan amendm…](https://policyrisk.com/state-bill/NE-LB13-109) - [LB677: Change provisions of the Nebraska Medical Cannabis Regulation Act and provide f…](https://policyrisk.com/state-bill/NE-LB677-109) - [LB646: Provide an exemption from brand inspections and change fees under the Livestock…](https://policyrisk.com/state-bill/NE-LB646-109) - [LB170: Eliminate the sales tax exemptions for candy and soft drinks](https://policyrisk.com/state-bill/NE-LB170-109) - [LB714: Change provisions relating to motor vehicle taxes and fees](https://policyrisk.com/state-bill/NE-LB714-109) - [Nebraska bills](https://policyrisk.com/states/nebraska/bills) - [Nebraska state hub](https://policyrisk.com/states/nebraska) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/NE-LB303-109 (as of 2026-10-19).