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LB 169A

Appropriation Bill

109th Legislature (2025-2026) Introduced by Tom Brandt

Provides two-year General Fund funding to Nebraska Dept. of Revenue to implement LB 169, with salary/per diem caps and an emergency clause taking effect immediately.

Title printed. Carryover bill
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Bill Summary · LB 169A

Summary of Legislative Bill LB 169A (Introduced April 15, 2025)

Overview

LB 169A is an appropriation bill intended to fund the Department of Revenue to aid in carrying out the provisions of Legislative Bill 169 from the 109th Nebraska Legislature, First Session (2025). The bill includes an emergency clause, meaning it would take effect immediately upon enactment.

Primary sponsor: Brandt (primary)

Status and procedural notes:
- Introduced and read for the first time on April 15, 2025
- Placed on General File on April 15, 2025

Key Provisions

  • Section 1 – General Fund appropriations to Department of Revenue (Program 102)

    • FY2025-26: $278,900 from the General Fund
    • FY2026-27: $262,100 from the General Fund
    • Purpose: To aid in carrying out the provisions of LB 169 (109th Legislature, First Session, 2025)
    • Salary and per diem cap: Total expenditures for permanent and temporary salaries and per diems from funds appropriated in this section shall not exceed
    • $190,900 for FY2025-26
    • $197,000 for FY2026-27
    • Note: The cap applies specifically to salary and per diem expenditures; the overall appropriations above these figures may be used for other program costs under Program 102 related to LB 169’s implementation.

  • Section 2 – Emergency clause

    • Declares an emergency existence and provides that the act takes effect when passed and approved according to law.

Fiscal and Administrative Implications

  • Total General Fund impact:
    • FY2025-26: $278,900 appropriated
    • FY2026-27: $262,100 appropriated
  • The bill earmarks funds to the Department of Revenue, Program 102, specifically to support implementing LB 169.
  • Salary/per diem limitations indicate a focus on controlling personnel costs within these appropriations, while allowing the remainder of the funds to cover non-salary program expenses.
  • The emergency clause enables immediate funding and implementation support for LB 169, rather than delaying until a subsequent legislative session or process.

Affected Parties

  • Nebraska Department of Revenue (Program 102) is the primary recipient of the appropriations.
  • State government operations related to implementing LB 169 are intended to be supported through these funds.

Summary of Legislative Actions

  • 2025-04-15: Placed on General File
  • 2025-04-15: Introduced

This bill seeks to provide targeted funding and immediate effectiveness to support the implementation of LB 169, with explicit salary/per diem caps and two-year General Fund appropriations.

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

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