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LB 647A

Appropriation Bill

109th Legislature (2025-2026) Introduced by Brad von Gillern

One-time $65,087 General Fund to Nebraska Department of Revenue (Program 102) to implement LB 647; not for salaries, no ongoing funding, emergency clause takes effect immediately.

Approved by Governor on June 4, 2025
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Bill Summary · LB 647A

Summary — LB 647A (Appropriation Bill)

Status: Approved by Governor (June 4, 2025)
Introduced: May 6, 2025 | Sponsor: Sen. von Gillern

What the bill does (purpose)

LB 647A is an emergency appropriation bill that provides one-time funding to the Nebraska Department of Revenue to support implementation of Legislative Bill 647 (the substantive policy bill enacted in the 2025 session). The appropriation is limited to the Department’s Program 102 and is expressly restricted from being used for state employee salaries or per diems.

Key provisions

  • Appropriates $65,087 from the General Fund for FY2025‑26 to the Department of Revenue, Program 102, to aid in carrying out the provisions of Legislative Bill 647 (2025).
  • Appropriates $0 from the General Fund for FY2026‑27 (i.e., no ongoing funding).
  • Prohibits use of the funds for permanent and temporary salaries and per diems for state employees.
  • Contains an emergency clause: the act takes effect immediately upon passage and gubernatorial approval.

Fiscal impact

  • One-time General Fund cost of $65,087 for FY2025‑26.
  • No ongoing General Fund appropriation for FY2026‑27.
  • Because the funds may not be used for state employee salaries or per diems, expenditures will be limited to non‑personnel items (e.g., contractual services, IT procurement, materials, training, outreach), as required to implement LB 647.

Who is affected

  • Department of Revenue (Program 102) — receives and administers the appropriation to implement LB 647.
  • State General Fund — reduced by $65,087 in FY2025‑26.
  • Entities and individuals affected by the policy changes in LB 647 — this appropriation funds administrative implementation; substantive effects depend on the content of LB 647 itself.

Procedural / timeline notes

  • Introduced: May 6, 2025
  • Placed on General File: May 6, 2025
  • Advanced through Select File and Enrollment/Review in May 2025
  • Placed on Final Reading: May 19, 2025
  • Passed on Final Reading with Emergency Clause: May 30, 2025 (vote recorded as 42-6*-1)
  • Presented to Governor: May 30, 2025
  • Approved by Governor: June 4, 2025 (effective upon approval per emergency clause)

Context and implications

LB 647A is strictly an implementation appropriation tied to LB 647; it does not change policy itself. The limited, one‑time appropriation and ban on using funds for employee pay suggest the Legislature intended to fund specific implementation costs while avoiding expansion of payroll obligations. For details on substantive policy changes and direct impacts on Nebraskans, consult the text and analyses of Legislative Bill 647 (2025).

Compiled from official sources — confirm details with the bill’s official record.

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