All Roll Calls
Yes: 79 • No: 7
NebraskaLB815A109th Legislature 1st and 2nd SessionslegislatureWALLET
Appropriation Bill
Sponsored By: Tom Brandt
Signed by Governor
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Bill Overview
Analyzed Economic Effects
7 provisions identified: 1 benefits, 3 costs, 3 mixed.
Ethanol Board expanded and elevated
The Nebraska Ethanol Board is now the lead state agency for ethanol policy and support. The board grows to nine members, with seats for farmers, labor, petroleum marketers, and ethanol producers. Members get $25 per day for board work and travel costs are repaid. The law defines who counts as an ethanol producer (at least 50% of work time at a Nebraska ethanol facility). It also clarifies facility capacity terms and lets the board join national or trade groups. The Act’s goals now stress research, marketing, energy security, cleaner air, and more ethanol use.
Narrower in-kind gifts to Ethanol Board
The Ethanol Board can no longer take title to Commodity Credit Corporation inventories or accept commodities in kind. The board can still accept money, gifts, donations, and services.
New tax on some dyed diesel
Beginning October 1, 2026, Nebraska taxes certain dyed or marked diesel at $0.0025 per gallon. It applies to diesel that is indelibly dyed and chemically marked, or dyed diesel with sulfur over 0.05% or a cetane index under 40. Each year, the first $140,000 from this tax goes to the Motor Fuel Tax Enforcement and Collection Cash Fund. The rest goes to the Agricultural Alcohol Fuel Tax Fund.
Petroleum cleanup fee on fuel sales
Starting October 1, 2026, the petroleum release remedial action fee is 0.9 cents per gallon on gasoline and 0.6 cents per gallon on diesel. Returns are due monthly by the 20th of the next month. Money first pays approved State Claims Board claims. Up to $3 million each year reimburses certain investigation costs. Refunds are allowed for fuel that is exported, destroyed, or bought for U.S. Government use.
Key sections take effect Oct 1, 2026
Sections 1, 2, 3, 7, 12, and 15 take effect on October 1, 2026. All other sections take effect on the dates stated in the law.
Old ethanol and fuel laws repealed
The law repeals several older ethanol and motor fuel statutes, including sections tied to prior incentive and transfer rules. These sections are removed to align Nebraska law with the new structure in this act.
Ethanol fund starts, old transfers end
Beginning October 1, 2026, the Agricultural Alcohol Fuel Tax Fund supports ethanol manufacturing, marketing, research, and air quality programs. The fund may finance facility build-out, promote ethanol and coproducts, and back R&D. The law also ends the old monthly transfers from the Highway Trust Fund that followed approved fuel refund claims. This changes how ethanol activities get financed.
Sponsors & Cosponsors
Sponsor
Tom Brandt
Senate
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
legislature vote • 4/10/2026
Final Reading
Yes: 42 • No: 7
legislature vote • 3/30/2026
Vote
Yes: 37 • No: 0 • Other: 12
Actions Timeline
Presented to Governor on April 10, 2026
4/17/2026legislatureApproved by Governor on April 14, 2026
4/14/2026legislaturePresident/Speaker signed
4/10/2026legislaturePassed on Final Reading 42-7*-0
4/10/2026legislaturePlaced on Final Reading
4/7/2026legislatureAdvanced to Enrollment and Review for Engrossment
4/7/2026legislaturePlaced on Select File
3/31/2026legislatureAdvanced to Enrollment and Review Initial
3/30/2026legislaturePlaced on General File
3/26/2026legislatureDate of introduction
3/26/2026legislature
Bill Text
Introduced
3/26/2026
Enrolled / Slip Law
Final / Enacted