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LB 230A

Appropriation Bill

109th Legislature (2025-2026) Introduced by Bob Hallstrom

Provides funding to Nebraska Dept of Revenue to implement LB230, with specific appropriations from Enforcement Fund for FY 2025–26 and 2026–27.

Approved by Governor on May 15, 2025
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Bill Summary · LB 230A

Summary — LB 230A (Appropriation Bill) — Approved May 15, 2025

Status: Approved by Governor (May 15, 2025) — took effect immediately under emergency clause
Introduced: April 1, 2025 | Sponsor: Sen. Hallstrom

Purpose

LB230A is an appropriation bill that provides specific funding to the Nebraska Department of Revenue to implement the provisions of Legislative Bill 230 (One Hundred Ninth Legislature, First Session, 2025). It is a companion fiscal bill whose purpose is to supply the resources necessary for the Department to carry out LB230.

Key provisions

  • Appropriates funds from the Department of Revenue Enforcement Fund to the Department of Revenue, Program 102, specifically:
    • $251,010 for fiscal year (FY) 2025–26; and
    • $121,600 for FY 2026–27.
  • Limits total expenditures from the appropriated funds for permanent and temporary salaries and per diems to:
    • Not exceed $88,600 for FY2025–26; and
    • Not exceed $91,400 for FY2026–27.
  • Declares an emergency so the act takes effect immediately upon passage and approval.

Funding source and use

  • Source: Department of Revenue Enforcement Fund (a restricted fund, not the state General Fund).
  • Destination: Department of Revenue, Program 102 (the bill text references Program 102; consult the Department’s program budget for the program’s responsibilities).
  • The appropriation amount exceeds the capped salary/per diem amounts, indicating remaining funds are available for other implementation costs (e.g., equipment, software, contract services, training, travel), subject to agency rules and budget controls.

Who is affected

  • Department of Revenue — receives the funding and authority to expend it under Program 102 to implement LB230.
  • The Department of Revenue Enforcement Fund — will supply the appropriated amounts.
  • Nebraskans and businesses — indirectly affected to the extent LB230 changes tax, enforcement, or administrative policy (the substantive effects depend on the contents of LB230).

Timeline / Legislative actions

  • Introduced: April 1, 2025
  • Advanced through committee and floor actions April–May 2025 (placed on General File April 1; Select File April 9; Final Reading April 29)
  • Passed Final Reading with emergency clause: May 14, 2025 (49–0–0)
  • Presented to Governor: May 14, 2025
  • Approved by Governor: May 15, 2025 — effective immediately due to emergency clause

Notes

  • LB230A is strictly an appropriation to support implementation of LB230. To understand policy changes and substantive impact, review the text of LB230 itself.

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

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