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LB 707A

Appropriation Bill

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

Allocates $215,010 General Fund to Nebraska Dept. of Revenue (Program 102) to implement LB707, with emergency clause to take effect immediately.

Approved by Governor on June 4, 2025
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Bill Summary · LB 707A

Summary — LB 707A (Appropriation Bill)

Status: Approved by Governor June 4, 2025 (effective upon signature due to emergency clause)
Introduced: May 14, 2025 | Sponsor: Sen. von Gillern

Purpose

LB707A is an appropriation bill that provides General Fund resources to the Nebraska Department of Revenue to implement the substantive provisions contained in Legislative Bill 707 (One Hundred Ninth Legislature, First Session, 2025). The bill also contains an emergency clause so the appropriations take effect immediately when approved.

Key provisions

  • Appropriates General Fund money to the Department of Revenue, Program 102:
    • $164,210 for FY2025‑26
    • $50,800 for FY2026‑27
  • Limits total expenditures from the amounts appropriated in this section for permanent and temporary salaries and per diems to:
    • Not exceed $37,000 in FY2025‑26
    • Not exceed $38,200 in FY2026‑27
  • Declares an emergency so the act takes effect upon passage and approval.

Legislative history / notable actions

  • Introduced May 14, 2025; placed on General File same day.
  • Amendment AM1510 (filed by von Gillern) was adopted May 27, 2025 and replaced the original language.
  • Placed on Final Reading May 28, 2025 and passed on Final Reading (with emergency clause) 49‑0‑0 on June 2, 2025.
  • Presented to Governor June 2, 2025; approved June 4, 2025.

Who is affected

  • Primary: Nebraska Department of Revenue (Program 102) — will receive and spend the appropriated funds to carry out LB707.
  • Secondary: taxpayers, businesses, and other state agencies may be indirectly affected depending on the substance of LB707 (the underlying substantive bill). LB707A itself does not change policy; it funds implementation.

Fiscal and operational impact

  • Total appropriation: $215,010 General Fund across two fiscal years.
  • Salary/per diem caps indicate a modest share of the appropriation is expected to support personnel; remaining funds are available for other implementation costs (e.g., systems, contracts, training, outreach), as needed to execute LB707.
  • Emergency clause makes funds and implementation authority immediately available upon the Governor’s signature.

Note: LB707A is an implementing appropriation for Legislative Bill 707; readers seeking the specific policy changes should consult the text of LB707 for substantive provisions.

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

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