Text of NE LB 1071 (2026)

LEGISLATURE OF NEBRASKA ONE HUNDRED NINTH LEGISLATURE SECOND SESSION LEGISLATIVE BILL 1071 Introduced by Speaker Arch, 14; at the request of the Governor. Read first time January 15, 2026 Committee: A BILL FOR AN ACT relating to appropriations; to amend Laws 2025, LB177A, 1 section 1; Laws 2025, LB261, sections 15, 16, 18, 23, 24, 26, 27, 2 28, 29, 39, 51, 52, 62, 69, 71, 72, 73, 74, 77, 78, 81, 82, 87, 88, 3 91, 92, 93, 94, 97, 99, 100, 102, 105, 106, 107, 108, 113, 114, 127, 4 131, 132, 133, 145, 156, 162, 174, 175, 176, 182, 183, 185, 186, 5 187, 190, 202, 211, 214, 215, 218, 220, 222, 225, 228, 229, 231, 6 232, 237, 241, 245, 246, 247, 248, 255, 258, 276, 279, 280, 283, 7 285, 287, 289, 300, 302, 303, 304, 305, and 308; Laws 2025, LB263, 8 sections 13, 14, and 16; Laws 2025, LB264, section 81; and Laws 9 2025, LB293A, section 1; to define terms; to provide, change, and 10 eliminate appropriations; to provide, change, and eliminate 11 provisions related to appropriation of funds; to harmonize 12 provisions; to provide severability; to repeal the original 13 sections; to outright repeal Laws 2025, LB22A, section 1; Laws 2025, 14 LB48A, sections 1 and 2; Laws 2025, LB261, sections 76, 164, 256, 15 257, 260, 261, 262, 263, 265, and 266; and Laws 2025, LB382A, 16 section 1; and to declare an emergency. 17 Be it enacted by the people of the State of Nebraska, 18 LB1071 2026 LB1071 2026 -1- Section 1. DEFINITION OF APPROPRIATION PERIOD. 1 For purposes of this act and any other legislative bill passed by 2 the One Hundred Ninth Legislature, First or Second Session, which 3 appropriates funds, FY2025-26 means the period July 1, 2025, through June 4 30, 2026; FY2026-27 means the period July 1, 2026, through June 30, 2027; 5 FY2027-28 means the period July 1, 2027, through June 30, 2028; and 6 FY2028-29 means the period July 1, 2028, through June 30, 2029. 7 Sec. 2. APPROPRIATION LANGUAGE. 8 There are hereby appropriated, for FY2025-26 and FY2026-27, the sums 9 set forth in this act to each agency for each program from the respective 10 funds for the general operations of state government, postsecondary 11 education, and state aid, except as otherwise appropriated. 12 Sec. 3. UNEXPENDED BALANCES AND CERTIFIED ENCUMBRANCES. 13 All General Fund appropriations existing on June 30, 2025, in excess 14 of expended and certified encumbrance amounts are hereby lapsed unless 15 otherwise provided. All Cash Fund and Revolving Fund appropriations 16 existing on June 30, 2025, in excess of expended and certified 17 encumbrance amounts are hereby lapsed unless otherwise expressly 18 provided. All certified encumbrance amounts on June 30, 2025, and June 19 30, 2026, are hereby reappropriated for FY2025-26 and FY2026-27, 20 respectively, which amounts shall be in addition to the amounts shown in 21 this act. 22 Sec. 4. REAPPROPRIATION OF BALANCE, FY2025-26 to FY2026-27. 23 In addition to the appropriations set forth in this act, there are 24 hereby reappropriated all unexpended appropriation balances existing on 25 June 30, 2026, for FY2026-27, to the respective agencies, programs, and 26 funds listed in this act, except as otherwise provided in this act. 27 Sec. 5. There are hereby reappropriated for each agency, program, 28 and fund for FY2025-26 and FY2026-27, any appropriation by the One 29 Hundred Seventh Legislature, First or Second Session, of the unexpended 30 and unencumbered appropriation balances of the Federal Funds allocated to 31 LB1071 2026 LB1071 2026 -2- the State of Nebraska from the federal Coronavirus State Fiscal Recovery 1 Fund pursuant to the federal American Rescue Plan Act of 2021, 42 U.S.C. 2 802, as amended, unless otherwise indicated in this act and any other 3 legislative bill passed by the One Hundred Eighth Legislature, First or 4 Second Session. Such reappropriation shall retain any provided 5 limitations established by the appropriating legislative bill unless 6 otherwise indicated within this act and any other legislative bill passed 7 by the One Hundred Eighth Legislature, First or Second Session. 8 Sec. 6. NEBRASKA ACCOUNTING SYSTEM MANUAL DEFINITIONS. 9 The definitions contained in the Nebraska Accounting System Manual, 10 and any amendments thereto, on file with the Clerk of the Legislature, 11 are hereby adopted by the Legislature as the definitions for this act, 12 except as provided in section 7 of this act. 13 Sec. 7. LIMITATION ON SALARIES, WAGES, AND PER DIEMS. 14 (1) For purposes of this act, (a) SALARY LIMIT shall mean total 15 expenditures for permanent and temporary salaries and per diems and (b) 16 total expenditures for permanent and temporary salaries and per diems 17 shall mean all remuneration paid to employees treated as taxable 18 compensation by the Internal Revenue Service or subject to social 19 security coverage, specifically including payments accounted for as 20 vacation, holidays, sick leave, military leave, funeral leave, maternity 21 leave, administrative leave, compensatory time, deferred compensation, or 22 any other similar form, and amounts withheld pursuant to law, but 23 excluding state contributions for social security, retirement, and 24 employee insurance plans. 25 (2) Total expenditures for permanent and temporary salaries and per 26 diems shall be limited to the amount shown except when federal funds in 27 excess of the amount shown are available and approved by the Governor. 28 Expenditures for permanent and temporary salaries and per diems from such 29 grants shall be in addition to the limitation on permanent and temporary 30 salaries and per diems otherwise shown in this act. No agency shall 31 LB1071 2026 LB1071 2026 -3- request any state funds for continuation or replacement of any such 1 personnel or activities in future budget requests. To the extent 2 feasible, requests for increases in the limitation on permanent and 3 temporary salaries and per diems shall be addressed to the Appropriations 4 Committee of the Legislature when the Legislature is in session. 5 (3) Expenditures for permanent and temporary salaries resulting from 6 awards made to employees under sections 81-1346 to 81-1354 shall be in 7 addition to the limitations on permanent and temporary salaries and per 8 diems otherwise shown in this act. 9 (4) The limitation on expenditures for permanent and temporary 10 salaries and per diems for FY2026-27 as enumerated in this act shall be 11 the basis for continuation funding for each fiscal year of the succeeding 12 biennium. 13 (5) The limitation on expenditures for permanent and temporary 14 salaries and per diems for FY2025-26 shall be increased by certified 15 encumbrance amounts from FY2024-25 for permanent and temporary salaries 16 and per diems. The limitation on expenditures for permanent and temporary 17 salaries and per diems for FY2026-27 shall be increased by certified 18 encumbrance amounts from FY2025-26 for permanent and temporary salaries 19 and per diems. Encumbered amounts shall be calculated in accordance with 20 section 81-138.01. 21 (6) The limitation on expenditures for permanent and temporary 22 salaries and per diems shall only apply to remuneration paid to state 23 employees or per diem payments made to members of state boards or 24 commissions. 25 (7) The budget administrator of the budget division of the 26 Department of Administrative Services may administratively increase the 27 limitation on expenditures for permanent and temporary salaries and per 28 diems upon receipt of a request for such increase from the director of a 29 state agency certifying the actual amount of the payment to a former 30 employee of such agency, or such employee's beneficiary upon the death of 31 LB1071 2026 LB1071 2026 -4- the employee, of accumulated vacation and sick leave pursuant to section 1 81-1325 and the rules and regulations of the State Personnel System 2 governing such payments. 3 Sec. 8. DRAWING AND PAYING WARRANTS. 4 The Director of Administrative Services shall draw warrants upon the 5 proper fund in the state treasury for an amount not to exceed the 6 appropriations set forth in this act upon presentation of proper 7 documentation. The State Treasurer shall pay the warrants out of the 8 appropriate funds. 9 Sec. 9. (1) None of the money appropriated by the One Hundred Ninth 10 Legislature, First or Second Session, shall be used for the purpose of 11 diversity, equity, and inclusion programs. Diversity, equity, and 12 inclusion program means any program which: 13 (a) Provides special benefits to individuals on the basis of race, 14 color, and ethnicity; 15 (b) Promotes or promulgates policies and procedures designed or 16 implemented to encourage preferential treatment of individuals on the 17 basis of race, color, or ethnicity; 18 (c) Promotes or promulgates training, programming, or activities 19 designed or implemented to encourage preferential treatment of 20 individuals on the basis of race, color, or ethnicity; or 21 (d) Promotes, as an official position, a policy, program, training, 22 practice, activity, or procedure referencing unconscious or implicit 23 bias, cultural appropriation, allyship, transgender ideology, 24 microaggressions, group marginalization, anti-racism, systemic 25 oppression, social justice, intersectionality, neopronouns, 26 heteronormativity, disparate impact, gender theory, racial privilege, 27 sexual privilege, or any related formulation of these concepts. 28 (2) This section shall not apply to expenditure of appropriations 29 for contracts executed prior to January 1, 2026. 30 Sec. 10. (1) No resources or funding under the purview of the Board 31 LB1071 2026 LB1071 2026 -5- of Regents of the University of Nebraska or the Board of Trustees of the 1 Nebraska State Colleges shall be used for the purpose of diversity, 2 equity, and inclusion programs. Diversity, equity, and inclusion program 3 means any program which: 4 (a) Provides special benefits to individuals on the basis of race, 5 color, and ethnicity; 6 (b) Promotes or promulgates policies and procedures designed or 7 implemented to encourage preferential treatment of individuals on the 8 basis of race, color, or ethnicity; 9 (c) Promotes or promulgates training, programming, or activities 10 designed or implemented to encourage preferential treatment of 11 individuals on the basis of race, color, or ethnicity; or 12 (d) Promotes, as an official position, a policy, program, training, 13 practice, activity, or procedure referencing unconscious or implicit 14 bias, cultural appropriation, allyship, transgender ideology, 15 microaggressions, group marginalization, anti-racism, systemic 16 oppression, social justice, intersectionality, neopronouns, 17 heteronormativity, disparate impact, gender theory, racial privilege, 18 sexual privilege, or any related formulation of these concepts. 19 (2) This section shall not apply to expenditure of appropriations 20 for contracts executed prior to January 1, 2026. 21 Sec. 11. AGENCY NO. 23 — DEPARTMENT OF LABOR 22 Program No. 480 - Education Scholarships 23 24 FY2025-26 FY2026-27 GENERAL FUND 25 -0- 7,100,000 PROGRAM TOTAL 26 -0- 7,100,000 SALARY LIMIT 27 -0- 100,000 There is included in the appropriation to this program for FY2025-26 28 $-0- General Funds for state aid, which shall only be used for such 29 purpose. There is included in the appropriation to this program for 30 FY2026-27 $7,000,000 General Funds for state aid, which shall only be 31 LB1071 2026 LB1071 2026 -6- used for such purpose. 1 There is included in the appropriation to this program for FY2025-26 2 $-0- General Funds for state aid for Nebraska Education Savings Accounts, 3 which shall only be used for such purpose. There is included in the 4 appropriation to this program for FY2026-27 $7,000,000 General Funds for 5 state aid for Nebraska Education Savings Accounts, which shall only be 6 used for such purpose. 7 The Department of Labor shall establish an Education Savings Account 8 scholarship program to provide scholarships to the parents of students in 9 grades K-12 in the State of Nebraska. The Department of Labor shall 10 establish criteria for the awarding of scholarships which may include: 11 income eligibility, limitations on awards, and limitations on 12 expenditures for awardees. 13 Sec. 12. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES 14 Program No. 344 - Children's Health Insurance 15 16 FY2025-26 FY2026-27 CASH FUND 17 36,000,000 36,000,000 PROGRAM TOTAL 18 36,000,000 36,000,000 There is included in the appropriation to this program for FY2025-26 19 $36,000,000 Cash Funds for state aid, which shall only be used for such 20 purpose. There is included in the appropriation to this program for 21 FY2026-27 $36,000,000 Cash Funds for state aid, which shall only be used 22 for such purpose. 23 Sec. 13. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES 24 Program No. 365 - Mental Health Operations 25 26 FY2025-26 FY2026-27 GENERAL FUND 27 14,917,758 7,497,078 PROGRAM TOTAL 28 14,917,758 7,497,078 SALARY LIMIT 29 18,700,000 18,700,000 Sec. 14. AGENCY NO. 33 — GAME AND PARKS COMMISSION 30 Program No. 330 - Habitat Development 31 LB1071 2026 LB1071 2026 -7- 1 FY2025-26 FY2026-27 CASH FUND 2 122,899 -0- PROGRAM TOTAL 3 122,899 -0- Sec. 15. AGENCY NO. 33 — GAME AND PARKS COMMISSION 4 Program No. 336 - Wildlife Conservation 5 6 FY2025-26 FY2026-27 CASH FUND 7 653,597 -0- PROGRAM TOTAL 8 653,597 -0- Sec. 16. AGENCY NO. 33 — GAME AND PARKS COMMISSION 9 Program No. 549 - Park - Administration and Operation 10 11 FY2025-26 FY2026-27 CASH FUND 12 69,466 -0- PROGRAM TOTAL 13 69,466 -0- Sec. 17. AGENCY NO. 35 — NEBRASKA LIQUOR CONTROL COMMISSION 14 Program No. 73 - Licensing and Regulation 15 16 FY2025-26 FY2026-27 GENERAL FUND 17 2,009,807 1,909,807 CASH FUND 18 1,300,000 1,200,000 PROGRAM TOTAL 19 3,309,807 3,109,807 SALARY LIMIT 20 1,235,475 1,235,475 The unexpended General Fund appropriation balance existing on June 21 30, 2025, less $1,867,378, is hereby reappropriated. 22 The Department of Administrative Services shall monitor the 23 appropriations and expenditures for this program according to the 24 following program classifications: 25 No. 073 - Licensing and Regulation 26 No. 096 - Medical Cannabis 27 Sec. 18. AGENCY NO. 36 — STATE RACING AND GAMING COMMISSION 28 Program No. 74 - Enforcement of Standards - Horseracing 29 30 FY2025-26 FY2026-27 LB1071 2026 LB1071 2026 -8- CASH FUND 1 350,000 350,000 PROGRAM TOTAL 2 350,000 350,000 Sec. 19. AGENCY NO. 37 — NEBRASKA WORKERS' COMPENSATION COURT 3 Program No. 526 - Judges' Salaries 4 5 FY2025-26 FY2026-27 CASH FUND 6 1 -0- PROGRAM TOTAL 7 1 -0- SALARY LIMIT 8 1 -0- Sec. 20. AGENCY NO. 64 — NEBRASKA STATE PATROL 9 Program No. 325 - Operational Improvements 10 11 FY2025-26 FY2026-27 CASH FUND 12 68,187 68,187 PROGRAM TOTAL 13 68,187 68,187 SALARY LIMIT 14 57,896 57,856 Sec. 21. AGENCY NO. 65 — DEPARTMENT OF ADMINISTRATIVE SERVICES 15 Program No. 567 - Accounting Division 16 17 FY2025-26 FY2026-27 SALARY LIMIT 18 -0- 536,125 Sec. 22. AGENCY NO. 78 — NEBRASKA COMMISSION ON LAW ENFORCEMENT AND 19 CRIMINAL JUSTICE 20 Program No. 153 - Juvenile Justice Services - Aid 21 22 FY2025-26 FY2026-27 GENERAL FUND 23 5,862,300 5,613,000 CASH FUND 24 500,000 -0- PROGRAM TOTAL 25 6,362,300 5,613,000 The Department of Administrative Services shall monitor the 26 appropriations and expenditures for this program according to the 27 following program classifications: 28 No. 150 - Juvenile Services Act Aid 29 No. 155 - County Juvenile Services Aid 30 LB1071 2026 LB1071 2026 -9- The unexpended General Fund appropriation balance existing on June 1 30, 2025, is hereby reappropriated. 2 There is included in the appropriation to this program for FY2025-26 3 $5,862,300 General Funds and $500,000 Cash Funds for state aid, which 4 shall only be used for such purpose. There is included in the 5 appropriation to this program for FY2026-27 $5,613,000 General Funds for 6 state aid, which shall only be used for such purpose. 7 Sec. 23. AGENCY NO. 78 — NEBRASKA COMMISSION ON LAW ENFORCEMENT AND 8 CRIMINAL JUSTICE 9 Program No. 199 - Nebraska Law Enforcement Training Center 10 11 FY2025-26 FY2026-27 GENERAL FUND 12 2,400,000 2,400,000 CASH FUND 13 100,000 100,000 PROGRAM TOTAL 14 2,500,000 2,500,000 SALARY LIMIT 15 250,000 300,000 Sec. 24. AGENCY NO. 78 — NEBRASKA COMMISSION ON LAW ENFORCEMENT AND 16 CRIMINAL JUSTICE 17 Program No. 206 - Violence Prevention - Aid 18 19 FY2025-26 FY2026-27 GENERAL FUND 20 69,657 460,817 CASH FUND 21 1,369,634 778,474 FEDERAL FUND est. 22 11,294,274 11,294,274 PROGRAM TOTAL 23 12,733,565 12,533,565 The Department of Administrative Services shall monitor the 24 appropriations and expenditures for this program according to the 25 following program classifications: 26 No. 201 - Victim-Witness Assistance 27 No. 202 - Crime Victims' Reparations 28 No. 204 - Office of Violence Prevention 29 The unexpended General Fund appropriation balance existing on June 30 30, 2025, is hereby reappropriated. 31 LB1071 2026 LB1071 2026 -10- There is included in the appropriation to this program for FY2025-26 1 $69,657 General Funds, $1,369,634 Cash Funds, and $11,294,274 Federal 2 Funds estimate for state aid, which shall only be used for such purpose. 3 There is included in the appropriation to this program for FY2026-27 4 $460,817 General Funds, $778,474 Cash Funds, and $11,294,274 Federal 5 Funds estimate for state aid, which shall only be used for such purpose. 6 Sec. 25. AGENCY NO. 83 — AID TO COMMUNITY COLLEGES 7 Program No. 152 - Community College Levy Reduction 8 9 FY2025-26 FY2026-27 CASH FUND est. 10 5,457,627 5,730,509 PROGRAM TOTAL 11 5,457,627 5,730,509 There is included in the appropriation to this program for FY2025-26 12 $5,457,627 Cash Funds estimate for state aid, which shall only be used 13 for such purpose. There is included in the appropriation to this program 14 for FY2026-27 $5,730,509 Cash Funds estimate for state aid, which shall 15 only be used for such purpose. 16 Sec. 26. Laws 2025, LB177A, section 1, is amended to read: 17 Section 1. There is hereby appropriated (1) $-0- $233,030 from the 18 General Fund and $135,750 from the Nebraska State Patrol Cash Fund for 19 FY2025-26 and (2) $-0- from the General Fund and $-0- from the Nebraska 20 State Patrol Cash Fund for FY2026-27 to the Nebraska State Patrol, for 21 Program 100, to aid in carrying out the provisions of Legislative Bill 22 177, One Hundred Ninth Legislature, First Session, 2025. 23 Total expenditures for permanent and temporary salaries and per 24 diems from funds appropriated in this section shall not exceed $179,591 25 for FY2025-26 or $-0- for FY2026-27. 26 Sec. 27. Laws 2025, LB261, section 15, is amended to read: 27 Sec. 15. AGENCY NO. 3 — LEGISLATIVE COUNCIL 28 Program No. 122 - Legislative Services 29 30 FY2025-26 FY2026-27 GENERAL FUND 31 12,018,890 12,242,474 LB1071 2026 LB1071 2026 -11- GENERAL FUND 1 12,022,197 12,243,797 CASH FUND 2 95,000 95,000 FEDERAL FUND est. 3 39,270 39,270 PROGRAM TOTAL 4 12,153,160 12,376,744 PROGRAM TOTAL 5 12,156,467 12,378,067 SALARY LIMIT 6 10,080,000 10,510,430 There is included in the appropriation to this program for FY2025-26 7 $75,000 Cash Funds and for FY2026-27 $75,000 Cash Funds from the Nebraska 8 Health Care Cash Fund for the purpose of ongoing health-related research 9 and public policy development by the Health and Human Services Committee 10 of the Legislature. Such funds may be used for, but shall not be limited 11 to, hiring temporary legal research assistance, consulting and research 12 contracts, reimbursement for necessary and appropriate expenses incurred 13 in connection with such research and policy development, and actual and 14 necessary travel reimbursement for task forces and committees established 15 to conduct health policy work. 16 The unexpended General Fund appropriation balance existing on June 17 30, 2025, is hereby reappropriated. 18 Sec. 28. Laws 2025, LB261, section 16, is amended to read: 19 Sec. 16. AGENCY NO. 3 — LEGISLATIVE COUNCIL 20 Program No. 123 - Clerk of the Legislature 21 22 FY2025-26 FY2026-27 GENERAL FUND 23 6,359,011 6,435,994 GENERAL FUND 24 6,369,346 6,440,128 CASH FUND 25 150,200 150,000 PROGRAM TOTAL 26 6,509,211 6,585,994 PROGRAM TOTAL 27 6,519,546 6,590,128 SALARY LIMIT 28 5,396,132 5,590,061 The unexpended General Fund appropriation balance existing on June 29 30, 2025, is hereby reappropriated. 30 Sec. 29. Laws 2025, LB261, section 18, is amended to read: 31 LB1071 2026 LB1071 2026 -12- Sec. 18. AGENCY NO. 3 — LEGISLATIVE COUNCIL 1 Program No. 127 - Revisor of Statutes 2 3 FY2025-26 FY2026-27 GENERAL FUND 4 1,877,608 1,882,616 GENERAL FUND 5 1,885,954 1,885,954 CASH FUND 6 125,000 125,000 PROGRAM TOTAL 7 2,002,608 2,007,616 PROGRAM TOTAL 8 2,010,954 2,010,954 SALARY LIMIT 9 1,742,484 1,812,769 The unexpended General Fund appropriation balance existing on June 10 30, 2025, is hereby reappropriated. 11 Sec. 30. Laws 2025, LB261, section 23, is amended to read: 12 Sec. 23. AGENCY NO. 5 — SUPREME COURT 13 Program No. 52 - Operations 14 15 FY2025-26 FY2026-27 GENERAL FUND 16 48,909,320 39,104,349 GENERAL FUND 17 48,948,491 50,516,419 CASH FUND est. 18 3,443,062 14,879,621 CASH FUND est. 19 3,443,062 3,474,163 FEDERAL FUND est. 20 563,646 579,191 PROGRAM TOTAL 21 52,916,028 54,563,161 PROGRAM TOTAL 22 52,955,199 54,569,773 SALARY LIMIT 23 37,360,648 38,530,572 The Department of Administrative Services shall monitor the 24 appropriations and expenditures for this program according to the 25 following program classifications: 26 No. 34 - Court Administration 27 No. 40 - State Law Library 28 No. 396 - County Court System 29 No. 399 - District Court Reporters 30 LB1071 2026 LB1071 2026 -13- No. 405 - Court of Appeals 1 The unexpended General Fund appropriation balance existing on June 2 30, 2025, is hereby reappropriated. 3 The budget division of the Department of Administrative Services 4 shall administratively transfer General Fund appropriations or Salary 5 Limits or both among Program Nos. 52, 67, 420, 434, 435, and 437 within 6 Agency 5, upon written certification by the State Court Administrator 7 that the Supreme Court has determined that such transfer is necessary for 8 the efficient functioning of statewide court operations and the proper 9 administration of justice. 10 There is included in the appropriation to this program for FY2025-26 11 $270,000 General Funds and $270,000 Cash Funds for state aid, which shall 12 only be used for such purpose. There is included in the appropriation to 13 this program for FY2026-27 $270,000 General Funds and $270,000 Cash Funds 14 for state aid, which shall only be used for such purpose. 15 There is included in the appropriation to this program for FY2025-26 16 $500,000 Cash Funds for parenting plan mediation for indigent and lower- 17 income persons involved in Parenting Act cases, as state aid, which shall 18 only be used for such purpose. There is included in the appropriation to 19 this program for FY2026-27 $500,000 Cash Funds for parenting plan 20 mediation for indigent and lower-income persons involved in Parenting Act 21 cases, as state aid, which shall only be used for such purpose. 22 There is included in the appropriation to this program for FY2025-26 23 $550,000 General Funds and for FY2026-27 $550,000 General Funds to 24 increase the payments for interpreter services for deaf and hard of 25 hearing persons and for persons unable to communicate the English 26 language, which shall only be used for such purpose. 27 Cash Fund expenditures for this program shall not be limited to the 28 amounts shown. 29 Sec. 31. Laws 2025, LB261, section 24, is amended to read: 30 Sec. 24. AGENCY NO. 5 — SUPREME COURT 31 LB1071 2026 LB1071 2026 -14- Program No. 67 - Probation Services 1 2 FY2025-26 FY2026-27 GENERAL FUND 3 36,124,649 37,440,985 GENERAL FUND 4 36,169,481 37,441,498 CASH FUND est. 5 1,525,608 1,525,608 FEDERAL FUND est. 6 259,840 266,800 PROGRAM TOTAL 7 37,910,097 39,233,393 PROGRAM TOTAL 8 37,954,929 39,233,906 SALARY LIMIT 9 27,801,958 28,807,185 The Department of Administrative Services shall monitor the 10 appropriations and expenditures for this program according to the 11 following program classifications: 12 No. 397 - Statewide Probation 13 No. 398 - Intensive Supervision Probation 14 There is included in the appropriation to this program for FY2025-26 15 $50,000 General Funds and for FY2026-27 $50,000 General Funds to increase 16 the payments for interpreter services for deaf and hard of hearing 17 persons and for persons unable to communicate the English language, which 18 shall only be used for such purpose. 19 Cash Fund expenditures for this program shall not be limited to the 20 amounts shown. 21 The unexpended General Fund appropriation balance existing on June 22 30, 2025, is hereby reappropriated. 23 Sec. 32. Laws 2025, LB261, section 26, is amended to read: 24 Sec. 26. AGENCY NO. 5 — SUPREME COURT 25 Program No. 420 - State Specialized Court Operations 26 27 FY2025-26 FY2026-27 GENERAL FUND 28 8,594,532 8,867,094 GENERAL FUND 29 8,596,971 8,867,096 PROGRAM TOTAL 30 8,594,532 8,867,094 PROGRAM TOTAL 31 8,596,971 8,867,096 LB1071 2026 LB1071 2026 -15- SALARY LIMIT 1 4,930,714 5,084,959 The unexpended General Fund appropriation balance existing on June 2 30, 2025, is hereby reappropriated. 3 The supervision and management of the State Specialized Courts shall 4 be under the direct jurisdiction of the Supreme Court and the State Court 5 Administrator. 6 Sec. 33. Laws 2025, LB261, section 27, is amended to read: 7 Sec. 27. AGENCY NO. 5 — SUPREME COURT 8 Program No. 434 - Office of Public Guardian 9 10 FY2025-26 FY2026-27 GENERAL FUND 11 3,015,352 3,134,590 GENERAL FUND 12 3,018,237 3,134,960 CASH FUND est. 13 36,000 36,000 PROGRAM TOTAL 14 3,051,352 3,170,590 PROGRAM TOTAL 15 3,054,237 3,170,960 SALARY LIMIT 16 2,523,385 2,591,817 Cash Fund expenditures for this program shall not be limited to the 17 amounts shown. 18 The unexpended General Fund appropriation balance existing on June 19 30, 2025, is hereby reappropriated. 20 Sec. 34. Laws 2025, LB261, section 28, is amended to read: 21 Sec. 28. AGENCY NO. 5 — SUPREME COURT 22 Program No. 435 - Probation Community Corrections 23 24 FY2025-26 FY2026-27 GENERAL FUND 25 28,269,731 28,985,200 GENERAL FUND 26 34,774,706 35,486,340 CASH FUND est. 27 13,125,800 13,125,800 CASH FUND est. 28 6,625,800 6,625,800 PROGRAM TOTAL 29 41,395,531 42,111,000 PROGRAM TOTAL 30 41,400,506 42,112,140 LB1071 2026 LB1071 2026 -16- SALARY LIMIT 1 14,910,259 15,236,134 The unexpended General Fund appropriation balance existing on June 2 30, 2025, is hereby reappropriated. 3 Cash Fund expenditures for this program shall not be limited to the 4 amounts shown. 5 Sec. 35. Laws 2025, LB261, section 29, is amended to read: 6 Sec. 29. AGENCY NO. 5 — SUPREME COURT 7 Program No. 437 - Juvenile Justice 8 9 FY2025-26 FY2026-27 GENERAL FUND 10 72,215,712 73,200,617 GENERAL FUND 11 72,225,618 73,200,923 CASH FUND est. 12 25,000 25,000 FEDERAL FUND est. 13 148,500 148,500 PROGRAM TOTAL 14 72,389,212 73,374,117 PROGRAM TOTAL 15 72,399,118 73,374,423 SALARY LIMIT 16 18,063,140 18,622,614 The unexpended General Fund appropriation balance existing on June 17 30, 2025, is hereby reappropriated. 18 There is included in the appropriation to this program $30,000 from 19 the General Fund for FY2025-26 for the purpose of contracting for 20 services with an organization with the primary goal of ensuring 21 sustainability in juvenile justice reform. Such contract shall be used to 22 explore making probation, the district and state court systems, law 23 enforcement, county attorneys, public defenders, and school districts 24 more effective partners in juvenile justice reform. Any required funding 25 greater than the amount provided in the contract shall be acquired from 26 other sources prior to entering into a contract for services with the 27 organization. The contract shall include requirements that the 28 organization work with a county having a population of one hundred fifty 29 thousand or more inhabitants willing to lease or grant county-owned 30 property for the purpose of creating a facility to address juvenile 31 LB1071 2026 LB1071 2026 -17- justice and behavioral health issues and prioritize the development of a 1 sustainable revenue model for such facility. 2 Cash Fund expenditures for this program shall not be limited to the 3 amounts shown. 4 Sec. 36. Laws 2025, LB261, section 39, is amended to read: 5 Sec. 39. AGENCY NO. 11 — ATTORNEY GENERAL 6 Program No. 496 - Interstate Water Litigation 7 8 FY2025-26 FY2026-27 GENERAL FUND 9 300,000 -0- GENERAL FUND 10 300,000 300,000 CASH FUND 11 200,000 500,000 CASH FUND 12 200,000 200,000 PROGRAM TOTAL 13 500,000 500,000 PROGRAM TOTAL 14 500,000 500,000 The unexpended General Fund appropriation balance existing on June 15 30, 2025, is hereby reappropriated. 16 The unexpended Cash Fund appropriation balance existing on June 30, 17 2025, is hereby reappropriated. 18 The salary limit for this program shall be limited to the amount of 19 the reappropriation. 20 Sec. 37. Laws 2025, LB261, section 51, is amended to read: 21 Sec. 51. AGENCY NO. 13 — STATE DEPARTMENT OF EDUCATION 22 Program No. 25 - Education, Administration, and Support 23 24 FY2025-26 FY2026-27 GENERAL FUND 25 29,391,615 29,795,599 GENERAL FUND 26 29,391,615 29,920,599 CASH FUND 27 4,281,052 4,090,328 FEDERAL FUND est. 28 44,964,832 45,673,982 REVOLVING FUND 29 2,137,568 2,168,734 PROGRAM TOTAL 30 80,775,067 81,728,643 LB1071 2026 LB1071 2026 -18- PROGRAM TOTAL 1 80,775,067 81,853,643 SALARY LIMIT 2 22,710,585 23,426,743 The Department of Administrative Services shall monitor the 3 appropriations and expenditures for this program according to the 4 following program classifications: 5 No. 25 - Commissioner's Office 6 No. 403 - General Counsel and Legal Services 7 No. 440 - Human Resources 8 No. 441 - Teaching, Learning, and Assessment 9 No. 442 - Public Information and Communications 10 No. 443 - Technology Services 11 No. 444 - Early Childhood 12 No. 445 - Data Management and Application Development 13 No. 446 - Career and Adult Education 14 No. 447 - Accreditation, Certification, and Approval 15 No. 448 - Special Education 16 No. 449 - ESEA Programs 17 No. 450 - Student Support and Services 18 No. 451 - Finance and Administrative Services 19 No. 452 - Budget and Grants Management 20 No. 453 - Information Systems and Services 21 No. 454 - School and District Support 22 There is included in the appropriation to this program for FY2025-26 23 $5,000,000 General Funds for state aid, which shall only be used for such 24 purpose. There is included in the appropriation to this program for 25 FY2026-27 $5,000,000 General Funds for state aid, which shall only be 26 used for such purpose. 27 There is included in the amount shown as aid for this program 28 $5,000,000 General Funds for FY2025-26 and $5,000,000 General Funds for 29 FY2026-27 for student loan forgiveness. 30 There is included in the appropriation to this program for FY2025-26 31 LB1071 2026 LB1071 2026 -19- $7,149,939 General Funds for statewide assessment and reporting, which 1 shall only be used for such purpose. There is included in the 2 appropriation to this program for FY2026-27 $7,149,939 General Funds for 3 statewide assessment and reporting, which shall only be used for such 4 purpose. 5 There is included in the appropriation to this program for FY2025-26 6 $10,000 General Funds and for FY2026-27 $10,000 General Funds for the 7 Educational Opportunity for Military Children Program. 8 There is included in the appropriation to this program for FY2025-26 9 $300,000 General Funds for the Nebraska Technology Initiative, which 10 shall only be used for such purpose. There is included in the 11 appropriation to this program for FY2026-27 $300,000 General Funds for 12 the Nebraska Technology Initiative, which shall only be used for such 13 purpose. 14 There is included in the appropriation to this program for FY2025-26 15 $306,960 Cash Funds to be used for administrative purposes related to the 16 state aid for career and technical education. There is included in the 17 appropriation to this program for FY2026-27 $306,960 Cash Funds to be 18 used for administrative purposes related to the state aid for career and 19 technical education. 20 There is included in the appropriation to this program for FY2025-26 21 $50,000 Cash Funds to be used for administrative purposes related to the 22 additional state aid for career education student organizations. There is 23 included in the appropriation to this program for FY2026-27 $50,000 Cash 24 Funds to be used for administrative purposes related to the additional 25 state aid for career education student organizations. 26 Sec. 38. Laws 2025, LB261, section 52, is amended to read: 27 Sec. 52. AGENCY NO. 13 — STATE DEPARTMENT OF EDUCATION 28 Program No. 158 - Education Aid 29 30 FY2025-26 FY2026-27 GENERAL FUND 31 1,300,932,755 1,301,872,077 LB1071 2026 LB1071 2026 -20- GENERAL FUND 1 1,303,294,141 1,291,572,774 CASH FUND 2 424,844,890 425,072,351 CASH FUND 3 423,994,794 442,512,508 FEDERAL FUND est. 4 364,526,714 364,526,714 FEDERAL FUND est. 5 363,873,542 363,873,542 PROGRAM TOTAL 6 2,090,304,359 2,091,471,142 PROGRAM TOTAL 7 2,091,162,477 2,097,958,824 There is included in the appropriation to this program for FY2025-26 8 $1,300,932,755 $1,303,294,141 General Funds, $424,844,890 $423,994,794 9 Cash Funds, and $364,526,714 $363,873,542 Federal Funds estimate for 10 state aid, which shall only be used for such purpose. There is included 11 in the appropriation to this program for FY2026-27 $1,301,872,077 12 $1,291,572,774 General Funds, $425,072,351 $442,512,508 Cash Funds, and 13 $364,526,714 $363,873,542 Federal Funds estimate for state aid, which 14 shall only be used for such purpose. 15 There is included in the amount shown for FY2025-26 $1,035,745,090 16 $1,036,453,304 General Funds which are hereby appropriated to provide 17 state aid to public school districts pursuant to the Tax Equity and 18 Educational Opportunities Support Act. There is included in the amount 19 shown for FY2026-27 $1,036,419,924 $1,024,467,449 General Funds which are 20 hereby appropriated to provide state aid to public school districts 21 pursuant to the Tax Equity and Educational Opportunities Support Act. 22 There is included in the amount shown for FY2025-26 $112,827,615 23 $112,977,519 Cash Funds which are hereby appropriated to provide twenty- 24 four percent of foundation aid to public school districts pursuant to the 25 Tax Equity and Educational Opportunities Support Act. There is included 26 in the amount shown for FY2026-27 $113,580,076 $113,571,200 Cash Funds 27 which are hereby appropriated to provide twenty-four percent of 28 foundation aid to public school districts pursuant to the Tax Equity and 29 Educational Opportunities Support Act. 30 There is included in the amount shown for this program $235,724,424 31 LB1071 2026 LB1071 2026 -21- General Funds and $291,390,830 Cash Funds provided as state aid for 1 FY2025-26 for special education reimbursement. There is included in the 2 amount shown for this program $235,724,424 General Funds and $291,390,830 3 $309,839,863 Cash Funds provided as state aid for FY2026-27 for special 4 education reimbursement. 5 There is included in the amount shown for this program $1,465,500 6 General Funds provided as state aid for FY2025-26 and $1,465,500 General 7 Funds provided as state aid for FY2026-27 to carry out the provisions of 8 subsection (2) of section 79-734. 9 There is included in the amount shown for this program $9,632,419 10 General Funds provided as state aid for FY2025-26 and $9,896,907 General 11 Funds provided as state aid for FY2026-27 for core services for 12 educational service units. 13 There is included in the amount shown for this program $3,170,927 14 General Funds provided as state aid for FY2025-26 and $3,170,927 General 15 Funds provided as state aid for FY2026-27 for technology infrastructure 16 for educational service units. 17 There is included in the amount shown for this program $281,654 18 General Funds provided as state aid for FY2025-26 and $281,654 General 19 Funds provided as state aid for FY2026-27 for distance education aid to 20 educational service units. 21 There is included in the amount shown for this program $1,851,467 22 Cash Funds provided as state aid for FY2025-26 and $1,851,467 Cash Funds 23 provided as state aid for FY2026-27 for educational service units to 24 provide regional coaches and job-embedded training relating to evidence- 25 based reading instruction. 26 There is included in the amount shown for this program $617,898 27 Federal General Funds provided as state aid for FY2025-26 and $617,898 28 Federal General Funds provided as state aid for FY2026-27 for the school 29 breakfast program. 30 There is included in the amount shown for this program $356,758 31 LB1071 2026 LB1071 2026 -22- $392,032 General Funds and $35,274 Federal Funds provided as state aid 1 for FY2025-26 and $356,758 $392,032 General Funds and $35,274 Federal 2 Funds provided as state aid for FY2026-27 for the school lunch program. 3 There is included in the amount shown for this program $90,000 4 General Funds provided as state aid for FY2025-26 and $90,000 General 5 Funds provided as state aid for FY2026-27 for the Summer Food Service 6 Program. 7 There is included in the amount shown for this program $214,664 8 General Funds provided as state aid for FY2025-26 and $214,664 General 9 Funds provided as state aid for FY2026-27 for adult basic education 10 programs. 11 There is included in the amount shown for this program $750,000 12 General Funds provided as state aid for FY2025-26 and $750,000 General 13 Funds provided as state aid for FY2026-27 for aid to institutions 14 offering high school equivalency programs. 15 There is included in the amount shown for this program $3,619,357 16 General Funds provided as state aid for FY2025-26 and $3,619,357 General 17 Funds provided as state aid for FY2026-27 for early childhood education 18 projects. 19 There is included in the amount shown for this program $6,500,000 20 $7,500,000 General Funds and $1,000,000 Cash Funds provided as state aid 21 for FY2025-26 and $6,500,000 $7,500,000 General Funds and $1,000,000 Cash 22 Funds provided as state aid for FY2026-27 for the Early Childhood 23 Education Grant Program for at-risk children from birth to age three. It 24 is the intent of the Legislature that a maximum of five percent of 25 General Funds appropriated each fiscal year for the Early Childhood 26 Education Grant Program for at-risk children from birth to age three may 27 be used for evaluation and technical assistance. 28 There is included in the amount shown for this program $100,000 29 General Funds provided as state aid for FY2025-26 and $100,000 General 30 Funds provided as state aid for FY2026-27 for scholarships for early 31 LB1071 2026 LB1071 2026 -23- childhood education providers. 1 There is included in the amount shown for this program $69,000 2 General Funds provided as state aid for FY2025-26 and $69,000 General 3 Funds provided as state aid for FY2026-27 for incentive bonuses for 4 providers of child care and early childhood education programs. 5 There is included in the amount shown for this program $400,000 6 General Funds provided as state aid for FY2025-26 and $400,000 General 7 Funds provided as state aid for FY2026-27 for the Nurturing Healthy 8 Behaviors program. 9 There is included in the amount shown for this program $470,000 10 General Funds provided as state aid for FY2025-26 and $470,000 General 11 Funds provided as state aid for FY2026-27 for learning community aid. 12 There is included in the amount shown for this program $2,342,962 13 General Funds provided as state aid for FY2025-26 and $2,342,962 General 14 Funds provided as state aid for FY2026-27 for programs for learners with 15 high ability. 16 There is included in the amount shown for this program for FY2025-26 17 $4,809,040 Cash Funds provided as state aid for career and technical 18 education, to be distributed between secondary and postsecondary schools 19 according to the formula used for federal Perkins funds as such formula 20 existed on January 1, 2025. Each school district shall receive no less 21 than $7,500. There is included in the amount shown for this program for 22 FY2026-27 $4,809,040 Cash Funds provided as state aid for career and 23 technical education, to be distributed between secondary and 24 postsecondary schools according to the formula used for federal Perkins 25 funds as such formula existed on January 1, 2025. Each school district 26 shall receive no less than $7,500. 27 There is included in the amount shown for this program for FY2025-26 28 $150,000 Cash Funds provided as state aid, to be evenly distributed 29 between the career education student organizations. There is included in 30 the amount shown for this program for FY2026-27 $150,000 Cash Funds 31 LB1071 2026 LB1071 2026 -24- provided as state aid, to be evenly distributed between the career 1 education student organizations. 2 There is included in the amount shown for this program $1,000,000 3 Cash Funds provided as state aid for FY2025-26 and $1,000,000 Cash Funds 4 provided as state aid for FY2026-27 for the Nebraska Teacher 5 Apprenticeship Program. 6 There is included in the amount shown for this program $2,500,000 7 Cash Funds provided as state aid for FY2025-26 and $2,500,000 Cash Funds 8 provided as state aid for FY2026-27 for the Extraordinary Increase in 9 Special Education Expenditures Act. 10 There is included in the amount shown for this program $5,000,000 11 Cash Funds provided as state aid for FY2025-26 and $5,000,000 Cash Funds 12 provided as state aid for FY2026-27 for the Nebraska Teacher Recruitment 13 and Retention Act. 14 Sec. 39. Laws 2025, LB261, section 62, is amended to read: 15 Sec. 62. AGENCY NO. 14 — PUBLIC SERVICE COMMISSION 16 Program No. 64 - Nebraska Telecommunications Relay System Fund 17 18 FY2025-26 FY2026-27 CASH FUND 19 1,548,793 2,256,611 CASH FUND 20 1,548,793 1,556,611 PROGRAM TOTAL 21 1,548,793 2,256,611 PROGRAM TOTAL 22 1,548,793 1,556,611 SALARY LIMIT 23 128,991 132,985 There is included in the appropriation to this program for FY2025-26 24 $180,000 Cash Funds for state aid, which shall only be used for such 25 purpose. There is included in the appropriation to this program for 26 FY2026-27 $880,000 $180,000 Cash Funds for state aid, which shall only be 27 used for such purpose. 28 There is included in the amount shown as aid for this program for 29 FY2026-27 $700,000 Cash Funds from the Nebraska Health Care Cash Fund for 30 211 Information and Referral Network, which shall only be used for such 31 LB1071 2026 LB1071 2026 -25- purpose. 1 Sec. 40. Laws 2025, LB261, section 69, is amended to read: 2 Sec. 69. AGENCY NO. 16 — DEPARTMENT OF REVENUE 3 Program No. 102 - Revenue Administration 4 5 FY2025-26 FY2026-27 GENERAL FUND 6 17,399,357 17,019,472 GENERAL FUND 7 30,877,988 31,484,996 CASH FUND 8 14,453,216 15,744,082 CASH FUND 9 2,953,216 3,061,547 PROGRAM TOTAL 10 31,852,573 32,763,554 PROGRAM TOTAL 11 33,831,204 34,546,543 SALARY LIMIT 12 19,868,885 20,278,967 SALARY LIMIT 13 20,928,517 21,590,310 There is included in the appropriation to this program for FY2025-26 14 $336,404 Cash Funds for staff necessary to audit and enforce provisions 15 of the tobacco Master Settlement Agreement from the Nebraska Health Care 16 Cash Fund. There is included in the appropriation to this program for 17 FY2026-27 $336,404 Cash Funds for staff necessary to audit and enforce 18 provisions of the tobacco Master Settlement Agreement from the Nebraska 19 Health Care Cash Fund. 20 The General Fund appropriation shown for this program for FY2026-27 21 is reduced by $17,019,472 if Legislative Bill XXX, One Hundred Ninth 22 Legislature, Second Session, 2026, becomes law. The Cash Fund 23 appropriation shown for this program for FY2026-27 is increased by 24 $17,019,472 if Legislative Bill XXX, One Hundred Ninth Legislature, 25 Second Session, 2026, becomes law. 26 Sec. 41. Laws 2025, LB261, section 71, is amended to read: 27 Sec. 71. AGENCY NO. 16 — DEPARTMENT OF REVENUE 28 Program No. 111 - Motor Fuels 29 30 FY2025-26 FY2026-27 CASH FUND 31 1,730,283 1,749,777 LB1071 2026 LB1071 2026 -26- CASH FUND 1 1,798,432 1,843,368 PROGRAM TOTAL 2 1,730,283 1,749,777 PROGRAM TOTAL 3 1,798,432 1,843,368 SALARY LIMIT 4 1,250,388 1,258,792 SALARY LIMIT 5 1,301,570 1,329,082 Sec. 42. Laws 2025, LB261, section 72, is amended to read: 6 Sec. 72. AGENCY NO. 16 — DEPARTMENT OF REVENUE 7 Program No. 112 - Property Assessment 8 9 FY2025-26 FY2026-27 GENERAL FUND 10 1,963,065 2,025,249 GENERAL FUND 11 2,055,273 2,127,199 CASH FUND 12 787,265 801,196 PROGRAM TOTAL 13 2,750,330 2,826,445 PROGRAM TOTAL 14 2,842,538 2,928,395 SALARY LIMIT 15 2,013,393 2,045,904 SALARY LIMIT 16 2,065,163 2,117,002 Sec. 43. Laws 2025, LB261, section 73, is amended to read: 17 Sec. 73. AGENCY NO. 16 — DEPARTMENT OF REVENUE 18 Program No. 121 - School Property Tax Credit 19 20 FY2025-26 FY2026-27 CASH FUND est. 21 798,000,000 808,000,000 CASH FUND 22 780,000,000 808,000,000 PROGRAM TOTAL 23 798,000,000 808,000,000 PROGRAM TOTAL 24 780,000,000 808,000,000 Cash Fund expenditures shall not be limited to the amount shown. 25 There is included in the appropriation to this program for FY2025-26 26 $798,000,000 $780,000,000 Cash Funds estimate for state aid, which shall 27 only be used for such purpose. There is included in the appropriation to 28 this program for FY2026-27 $808,000,000 Cash Funds estimate for state 29 aid, which shall only be used for such purpose. 30 LB1071 2026 LB1071 2026 -27- Sec. 44. Laws 2025, LB261, section 74, is amended to read: 1 Sec. 74. AGENCY NO. 16 — DEPARTMENT OF REVENUE 2 Program No. 132 - Property Tax Credit Program 3 4 FY2025-26 FY2026-27 CASH FUND est. 5 467,700,000 490,000,000 CASH FUND 6 464,000,000 490,000,000 PROGRAM TOTAL 7 467,700,000 490,000,000 PROGRAM TOTAL 8 464,000,000 490,000,000 Cash Fund expenditures shall not be limited to the amount shown. 9 There is included in the appropriation to this program for FY2025-26 10 $467,700,000 $464,000,000 Cash Funds estimate for state aid, which shall 11 only be used for such purpose. There is included in the appropriation to 12 this program for FY2026-27 $490,000,000 Cash Funds estimate for state 13 aid, which shall only be used for such purpose. 14 Sec. 45. Laws 2025, LB261, section 77, is amended to read: 15 Sec. 77. AGENCY NO. 16 — DEPARTMENT OF REVENUE 16 Program No. 165 - Charitable Gaming 17 18 FY2025-26 FY2026-27 GENERAL FUND 19 -0- -0- GENERAL FUND 20 141,870 -0- CASH FUND 21 5,415,195 5,728,227 CASH FUND 22 2,815,195 3,028,227 PROGRAM TOTAL 23 5,415,195 5,728,227 PROGRAM TOTAL 24 2,957,065 3,028,227 SALARY LIMIT 25 1,888,330 1,924,671 There is included in the appropriation to this program for FY2025-26 26 $1,900,000 Cash Funds for state aid, which shall only be used for such 27 purpose. There is included in the appropriation to this program for 28 FY2026-27 $2,000,000 Cash Funds for state aid, which shall only be used 29 for such purpose. 30 Sec. 46. Laws 2025, LB261, section 78, is amended to read: 31 LB1071 2026 LB1071 2026 -28- Sec. 78. AGENCY NO. 18 — DEPARTMENT OF AGRICULTURE 1 Program No. 78 - Department of Agriculture 2 3 FY2025-26 FY2026-27 GENERAL FUND 4 6,350,625 5,412,255 GENERAL FUND 5 6,612,621 6,612,621 CASH FUND 6 10,404,992 11,406,871 CASH FUND 7 10,404,992 10,856,871 FEDERAL FUND est. 8 4,648,359 4,711,663 REVOLVING FUND 9 447,306 454,347 PROGRAM TOTAL 10 21,851,282 21,985,136 PROGRAM TOTAL 11 22,113,278 22,635,502 SALARY LIMIT 12 9,228,442 9,521,446 SALARY LIMIT 13 9,432,803 9,754,862 The Department of Administrative Services shall monitor the 14 appropriations and expenditures for this program according to the 15 following program classifications: 16 No. 27 - Shared Services 17 No. 57 - Food Safety and Consumer Protection 18 No. 63 - Animal and Plant Health Protection 19 No. 564 - Ag Promotion and Development 20 There is included in the appropriation to this program for FY2025-26 21 $653,000 General Funds and $420,000 Federal Funds estimate for state aid, 22 which shall only be used for such purpose. There is included in the 23 appropriation to this program for FY2026-27 $300,000 $653,000 General 24 Funds and $420,000 Federal Funds estimate for state aid, which shall only 25 be used for such purpose. 26 There is included in the amount shown as aid for this program 27 $300,000 General Funds for FY2025-26 and $300,000 General Funds for 28 FY2026-27, for purposes of purchasing assistive technology and equipment 29 for farmers and ranchers pursuant to the Nebraska AgrAbility program 30 which does not otherwise qualify for funding by the United States 31 LB1071 2026 LB1071 2026 -29- Department of Agriculture. 1 Sec. 47. Laws 2025, LB261, section 81, is amended to read: 2 Sec. 81. AGENCY NO. 21 — STATE FIRE MARSHAL 3 Program No. 193 - Public Protection 4 5 FY2025-26 FY2026-27 GENERAL FUND 6 3,603,490 3,129,355 GENERAL FUND 7 4,009,665 3,472,106 CASH FUND 8 5,095,668 5,880,040 FEDERAL FUND est. 9 654,936 637,740 FEDERAL FUND est. 10 546,761 560,989 PROGRAM TOTAL 11 9,354,094 9,647,135 PROGRAM TOTAL 12 9,652,094 9,913,135 SALARY LIMIT 13 4,734,090 4,885,749 SALARY LIMIT 14 4,882,448 5,036,732 The Department of Administrative Services shall monitor the 15 appropriations and expenditures for this program according to the 16 following program classifications: 17 No. 225 - General Operations 18 No. 226 - Pipeline Safety 19 No. 227 - Underground Storage Tanks 20 No. 229 - Cigarette Ignition Propensity Testing 21 No. 230 - Safety Inspection Program 22 There is included in the appropriation to this program for FY2025-26 23 $55,000 Federal Funds estimate for state aid, which shall only be used 24 for such purpose. There is included in the appropriation to this program 25 for FY2026-27 $55,000 Federal Funds estimate for state aid, which shall 26 only be used for such purpose. If federal restrictions prevent using 27 these Federal Funds for state aid, the State Fire Marshal may reallocate 28 available funds in the Underground Storage Tank Fund to provide state aid 29 payments to the affected political subdivisions. 30 There is included in the appropriation to this program for FY2025-26 31 LB1071 2026 LB1071 2026 -30- $20,000 Cash Funds for fireworks testing, which shall only be used for 1 such purpose. There is included in the appropriation to this program for 2 FY2026-27 $20,000 Cash Funds for fireworks testing, which shall only be 3 used for such purpose. 4 Sec. 48. Laws 2025, LB261, section 82, is amended to read: 5 Sec. 82. AGENCY NO. 21 — STATE FIRE MARSHAL 6 Program No. 340 - Training Division 7 8 FY2025-26 FY2026-27 GENERAL FUND 9 975,757 987,482 GENERAL FUND 10 1,079,729 1,091,454 CASH FUND 11 1,305,928 1,318,887 CASH FUND 12 1,215,928 1,228,887 FEDERAL FUND est. 13 157,466 157,466 PROGRAM TOTAL 14 2,439,151 2,463,835 PROGRAM TOTAL 15 2,453,123 2,477,807 SALARY LIMIT 16 672,889 678,709 There is included in the appropriation to this program for FY2025-26 17 $1,125,000 Cash Funds from the Training Division Cash Fund to connect 18 first responders to behavioral health services, supports, and training 19 and for a statewide wellness learning plan that includes anonymous 20 assessments, education, and awareness to promote resiliency development. 21 There is included in the appropriation to this program for FY2026-27 22 $1,125,000 Cash Funds from the Training Division Cash Fund to connect 23 first responders to behavioral health services, supports, and training 24 and for a statewide wellness learning plan that includes anonymous 25 assessments, education, and awareness to promote resiliency development. 26 Sec. 49. Laws 2025, LB261, section 87, is amended to read: 27 Sec. 87. AGENCY NO. 23 — DEPARTMENT OF LABOR 28 Program No. 31 - Division of Employment 29 30 FY2025-26 FY2026-27 CASH FUND 31 13,082,081 19,604,750 LB1071 2026 LB1071 2026 -31- CASH FUND 1 13,082,081 13,104,750 FEDERAL FUND est. 2 48,800,427 44,930,635 FEDERAL FUND est. 3 48,800,427 49,608,896 PROGRAM TOTAL 4 61,882,508 64,535,385 PROGRAM TOTAL 5 61,882,508 62,713,646 SALARY LIMIT 6 23,368,597 23,873,143 There is included in the appropriation to this program for FY2025-26 7 $9,883,387 Cash Funds for state aid for workforce development, which 8 shall only be used for such purpose. There is included in the 9 appropriation to this program for FY2026-27 $13,880,259 $9,880,259 Cash 10 Funds for state aid for workforce development, which shall only be used 11 for such purpose. 12 There is included in the appropriation to this program for FY2025-26 13 $116,613 Cash Funds and for FY2026-27 $119,741 Cash Funds for the 14 administration of the workforce development program. 15 There is included in the appropriation to this program for FY2025-26 16 $1,600,000 Cash Funds for state aid, which shall only be used for such 17 purpose. There is included in the appropriation to this program for 18 FY2026-27 $1,600,000 Cash Funds for state aid, which shall only be used 19 for such purpose. 20 There is included in the appropriation to this program for FY2025-26 21 $7,904,743 Federal Funds estimate for state aid, which shall only be used 22 for such purpose. There is included in the appropriation to this program 23 for FY2026-27 $7,904,743 Federal Funds estimate for state aid, which 24 shall only be used for such purpose. 25 There is included in the appropriation to this program Federal Funds 26 made available to the state under section 903(d) and 903(f) of the 27 federal Social Security Act, as amended, in the amount of $2,500,000 in 28 FY2025-26 and $2,500,000 in FY2026-27, or so much thereof as may be 29 necessary, to be used for the administration of the Employment Security 30 Law and public employment offices, including the administration of one- 31 LB1071 2026 LB1071 2026 -32- stop career centers to the extent authorized under the federal Social 1 Security Act and the Wagner-Peyser Act and the rules and regulations 2 adopted pursuant thereto. The expenditure or other disposition of section 3 903(d) and 903(f) money appropriated in this section shall be accounted 4 for in accordance with standards established by the United States 5 Secretary of Labor. Except as provided in this section, all provisions of 6 subsection (2) of section 48-621 except subdivision (2)(a)(i) shall apply 7 to this appropriation. 8 The unexpended Cash Fund appropriation balance for workforce 9 development existing on June 30, 2025, is hereby reappropriated. 10 Sec. 50. Laws 2025, LB261, section 88, is amended to read: 11 Sec. 88. AGENCY NO. 23 — DEPARTMENT OF LABOR 12 Program No. 194 - Division for Protection of People and Property 13 14 FY2025-26 FY2026-27 GENERAL FUND 15 764,157 -0- GENERAL FUND 16 764,157 779,383 CASH FUND 17 687,811 1,709,750 CASH FUND 18 687,811 709,750 FEDERAL FUND est. 19 822,851 828,634 PROGRAM TOTAL 20 2,274,819 2,538,384 PROGRAM TOTAL 21 2,274,819 2,317,767 SALARY LIMIT 22 1,315,258 1,346,619 Sec. 51. Laws 2025, LB261, section 91, is amended to read: 23 Sec. 91. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES 24 Program No. 30 - Tobacco Prevention and Control 25 26 FY2025-26 FY2026-27 CASH FUND 27 1,820,000 1,820,000 CASH FUND 28 2,570,000 2,570,000 FEDERAL FUND est. 29 9,000 9,000 PROGRAM TOTAL 30 1,829,000 1,829,000 LB1071 2026 LB1071 2026 -33- PROGRAM TOTAL 1 2,579,000 2,579,000 There is included in the appropriation to this program for FY2025-26 2 $1,820,000 $2,570,000 Cash Funds for tobacco use prevention and control 3 from the Nebraska Health Care Cash Fund. There is included in the 4 appropriation to this program for FY2026-27 $1,820,000 $2,570,000 Cash 5 Funds for tobacco use prevention and control from the Nebraska Health 6 Care Cash Fund. 7 Sec. 52. Laws 2025, LB261, section 92, is amended to read: 8 Sec. 92. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES 9 Program No. 33 - Administration 10 11 FY2025-26 FY2026-27 GENERAL FUND 12 188,712,021 213,373,744 GENERAL FUND 13 199,883,223 209,301,896 CASH FUND 14 50,834,214 51,632,621 CASH FUND 15 50,920,649 51,381,168 FEDERAL FUND est. 16 386,776,943 383,021,597 FEDERAL FUND est. 17 388,915,714 396,576,679 PROGRAM TOTAL 18 626,323,178 648,027,962 PROGRAM TOTAL 19 639,719,586 657,259,743 SALARY LIMIT 20 256,555,891 263,406,342 SALARY LIMIT 21 230,680,891 237,531,342 (1) The Department of Administrative Services shall monitor the 22 appropriations and expenditures for this program according to the 23 following program classifications: 24 No. 261 - General Operations 25 No. 262 - Public Health Administration 26 No. 263 - Medicaid and Long-Term Care Administration 27 No. 265 - Protection and Safety 28 No. 266 - Economic and Family Support 29 No. 268 - Behavioral Health Administration 30 No. 269 - Developmental Disabilities Administration 31 LB1071 2026 LB1071 2026 -34- (2) There is included in the appropriation to this program for 1 FY2025-26 $13,688 Cash Funds for regulatory support for out-of-hospital 2 emergency care providers licensing from the Nebraska Health Care Cash 3 Fund. There is included in the appropriation to this program for 4 FY2026-27 $13,688 Cash Funds for regulatory support for out-of-hospital 5 emergency care providers licensing from the Nebraska Health Care Cash 6 Fund. 7 (3) There is included in the appropriation to this program $404,643 8 Cash Funds for FY2025-26 and $404,643 Cash Funds for FY2026-27 from the 9 Nebraska Health Care Cash Fund for respite services in each of the 10 service areas designated by the Department of Health and Human Services 11 and for administrative costs, including personnel costs, associated with 12 the Nebraska Lifespan Respite Services Program. 13 (4) There is included in the appropriation to this program for 14 FY2025-26 $6,000 Cash Funds from the Nebraska Health Care Cash Fund for 15 costs of smoking cessation covered by medicaid. There is included in the 16 appropriation to this program for FY2026-27 $6,000 Cash Funds from the 17 Nebraska Health Care Cash Fund for costs of smoking cessation covered by 18 medicaid. 19 (5) There is included in the appropriation to this program for 20 FY2025-26 $220,000 Cash Funds to operate a satellite office of minority 21 health in the second and third congressional districts to coordinate and 22 administer state policy relating to minority health from the Nebraska 23 Health Care Cash Fund. There is included in the appropriation to this 24 program for FY2026-27 $220,000 Cash Funds to operate a satellite office 25 of minority health in the second and third congressional districts to 26 coordinate and administer state policy relating to minority health from 27 the Nebraska Health Care Cash Fund. 28 (6) There is included in the amount shown as aid for this program 29 for FY2026-27 $99,326 Cash Funds from the Nebraska Health Care Cash Fund 30 for the Dementia Advisory Council. 31 LB1071 2026 LB1071 2026 -35- (7) There is included in the amount shown as aid for this program 1 for FY2026-27 $238,562 Cash Funds from the Nebraska Health Care Cash Fund 2 for the Dental Health Director costs. 3 (8) (6) There is included in the appropriation to this program for 4 FY2025-26 $100,000 Cash Funds for staff and operating expenses for public 5 health from the Nebraska Health Care Cash Fund. There is included in the 6 appropriation to this program for FY2026-27 $100,000 Cash Funds for staff 7 and operating expenses for public health from the Nebraska Health Care 8 Cash Fund. 9 Sec. 53. Laws 2025, LB261, section 93, is amended to read: 10 Sec. 93. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES 11 Program No. 38 - Behavioral Health Aid 12 13 FY2025-26 FY2026-27 GENERAL FUND 14 51,144,711 54,004,211 GENERAL FUND 15 70,132,211 70,132,211 CASH FUND 16 24,219,851 29,868,598 CASH FUND 17 23,919,851 23,419,851 FEDERAL FUND est. 18 10,692,471 10,754,971 FEDERAL FUND est. 19 10,504,971 10,504,971 PROGRAM TOTAL 20 86,057,033 94,627,780 PROGRAM TOTAL 21 104,557,033 104,057,033 There is included in the appropriation to this program for FY2025-26 22 $51,144,711 $70,132,211 General Funds, $24,219,851 $23,919,851 Cash 23 Funds, and $10,692,471 $10,504,971 Federal Funds estimate for state aid, 24 which shall only be used for such purpose. There is included in the 25 appropriation to this program for FY2026-27 $54,004,211 $70,132,211 26 General Funds, $29,868,598 $23,419,851 Cash Funds, and $10,754,971 27 $10,504,971 Federal Funds estimate for state aid, which shall only be 28 used for such purpose. 29 There is included in the amount shown as aid for this program 30 $6,500,000 Cash Funds for FY2025-26 and $6,500,000 Cash Funds for 31 LB1071 2026 LB1071 2026 -36- FY2026-27 from the Nebraska Health Care Cash Fund to be used for 1 community-based mental health and substance abuse services, including 2 intermediate-level residential mental health services. It is the intent 3 of the Legislature that these funds shall be distributed to each of the 4 six behavioral health regions based upon a formula determined by the 5 Department of Health and Human Services. 6 There is included in the amount shown as aid for this program 7 $1,500,000 Cash Funds for FY2025-26 and $1,500,000 Cash Funds for 8 FY2026-27 from the Nebraska Health Care Cash Fund to be used for the cost 9 of maintenance and treatment of persons in emergency protective custody 10 under the Nebraska Mental Health Commitment Act. 11 There is included in the amount shown as aid for this program 12 $500,000 Cash Funds for FY2025-26 from the Nebraska Health Care Cash Fund 13 to be used for a grant to a nonprofit entity for construction costs 14 related to a new facility. To be eligible for the grant, the nonprofit 15 entity shall provide behavioral health services for youth in a facility, 16 early childhood education, behavioral and mental health services for 17 youth and caregivers, and access to an outdoor nature classroom. The 18 nonprofit entity shall provide verification that the new facility for 19 which the grant will be used is located in a qualified census district in 20 a city of the metropolitan class and verification of matching funds equal 21 to two dollars of private funds for every one dollar of state funds. 22 There is included in the amount shown as aid for this program for 23 FY2025-26 $3,000,000 from the Opioid Prevention and Treatment Cash Fund 24 for disbursement by the Division of Behavioral Health of the Department 25 of Health and Human Services to regional behavioral health authorities 26 for behavioral health regions established pursuant to section 71-807 for 27 opioid prevention and harm reduction under the Opioid Prevention and 28 Treatment Act. There is included in the amount shown as aid for this 29 program for FY2026-27 $3,000,000 from the Opioid Prevention and Treatment 30 Cash Fund for disbursement by the Division of Behavioral Health of the 31 LB1071 2026 LB1071 2026 -37- Department of Health and Human Services to regional behavioral health 1 authorities for behavioral health regions established pursuant to section 2 71-807 for opioid prevention and harm reduction under the Opioid 3 Prevention and Treatment Act. 4 There is included in the amount shown as aid for this program for 5 FY2025-26 $500,000 General Funds for state aid disbursed to local public 6 health departments as provided in section 71-1628.08 for opioid use 7 prevention and opioid remediation under the Opioid Prevention and 8 Treatment Act, which shall only be used for such purpose. There is 9 included in the amount shown as aid for this program for FY2026-27 10 $500,000 General Funds for state aid disbursed to local public health 11 departments as provided in section 71-1628.08 for opioid use prevention 12 and opioid remediation under the Opioid Prevention and Treatment Act, 13 which shall only be used for such purpose. 14 There is included in the amount shown as aid for this program for 15 FY2026-27 $2,570,747 Cash Funds from the Compulsive Gamblers Assistance 16 Fund to be used for gambling addiction services. 17 It is the intent of the Legislature that any appropriation to the 18 Department of Health and Human Services for behavioral health aid and 19 designated as funding to be allocated to a behavioral health region shall 20 be utilized to provide activities pursuant to the approved annual budget 21 of the behavioral health region or additional activities identified 22 through need demonstrated by the region throughout the year. 23 Whenever circumstances occur during the budget year that impact the 24 initial projected behavioral health region budget, the behavioral health 25 regional governing board may request a reassignment of funds to 26 accommodate emerging needs identified by the behavioral health region to 27 maximize the ability of the region to implement new behavioral health 28 services and supports or expand capacity in existing services. The 29 Division of Behavioral Health shall approve all such requests which 30 comply with all state and federal requirements. The Division of 31 LB1071 2026 LB1071 2026 -38- Behavioral Health shall approve or deny such requests in writing within 1 thirty days. 2 The unexpended General Fund appropriation balance existing on June 3 30, 2025, is hereby reappropriated. 4 Sec. 54. Laws 2025, LB261, section 94, is amended to read: 5 Sec. 94. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES 6 Program No. 175 - Rural Health Provider Incentive Program 7 8 FY2025-26 FY2026-27 GENERAL FUND 9 2,180,723 680,723 GENERAL FUND 10 2,180,723 2,180,723 CASH FUND 11 3,906,815 3,906,815 FEDERAL FUND est. 12 450,000 450,000 PROGRAM TOTAL 13 6,537,538 5,037,538 PROGRAM TOTAL 14 6,537,538 6,537,538 There is included in the appropriation to this program for FY2025-26 15 $2,180,723 General Funds, $3,906,815 Cash Funds, and $450,000 Federal 16 Funds estimate for state aid, which shall only be used for such purpose. 17 There is included in the appropriation to this program for FY2026-27 18 $680,723 $2,180,723 General Funds, $3,906,815 Cash Funds, and $450,000 19 Federal Funds estimate for state aid, which shall only be used for such 20 purpose. 21 Sec. 55. Laws 2025, LB261, section 97, is amended to read: 22 Sec. 97. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES 23 Program No. 250 - Juvenile Services Operations 24 25 FY2025-26 FY2026-27 GENERAL FUND 26 30,736,005 29,780,879 GENERAL FUND 27 30,763,398 31,781,782 CASH FUND 28 1,331,322 1,361,908 FEDERAL FUND est. 29 922,415 917,860 PROGRAM TOTAL 30 32,989,742 32,060,647 PROGRAM TOTAL 31 33,017,135 34,061,550 LB1071 2026 LB1071 2026 -39- SALARY LIMIT 1 21,802,439 22,585,775 SALARY LIMIT 2 20,402,439 21,185,775 The Department of Administrative Services shall monitor the 3 appropriations and expenditures for this program according to the 4 following program classifications: 5 No. 315 - Office of Juvenile Services 6 No. 371 - Youth Rehabilitation and Treatment Center-Hastings 7 No. 374 - Youth Rehabilitation and Treatment Center-Kearney 8 No. 457 - Youth Rehabilitation and Treatment Center-Lincoln 9 There is included in the appropriation to this program for FY2025-26 10 $1,000,000 Cash Funds for mental health services to juvenile offenders 11 under section 43-407 from the Nebraska Health Care Cash Fund. There is 12 included in the appropriation to this program for FY2026-27 $1,000,000 13 Cash Funds for mental health services to juvenile offenders under section 14 43-407 from the Nebraska Health Care Cash Fund. 15 Sec. 56. Laws 2025, LB261, section 99, is amended to read: 16 Sec. 99. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES 17 Program No. 347 - Public Assistance 18 19 FY2025-26 FY2026-27 GENERAL FUND 20 59,983,235 75,017,628 GENERAL FUND 21 76,380,054 76,380,054 CASH FUND 22 5,360,000 4,550,000 CASH FUND 23 5,360,000 5,360,000 FEDERAL FUND est. 24 242,479,144 232,569,751 FEDERAL FUND est. 25 242,207,325 232,207,325 PROGRAM TOTAL 26 307,822,379 312,137,379 PROGRAM TOTAL 27 323,947,379 313,947,379 There is included in the appropriation to this program for FY2025-26 28 $59,983,235 $76,380,054 General Funds, $5,360,000 Cash Funds, and 29 $242,479,144 $242,207,325 Federal Funds estimate for state aid, which 30 shall only be used for such purpose. There is included in the 31 LB1071 2026 LB1071 2026 -40- appropriation to this program for FY2026-27 $75,017,628 $76,380,054 1 General Funds, $4,550,000 $5,360,000 Cash Funds, and $232,569,751 2 $232,207,325 Federal Funds estimate for state aid, which shall only be 3 used for such purpose. 4 There is included in the amount shown as aid for this program for 5 FY2025-26 $810,000 Cash Funds from the Nebraska Health Care Cash Fund to 6 aid in carrying out the Nebraska Lifespan Respite Services Program and to 7 provide payment to caregivers to purchase services under the respite 8 subsidy program. There is included in the amount shown as aid for this 9 program for FY2026-27 $810,000 Cash Funds from the Nebraska Health Care 10 Cash Fund to aid in carrying out the Nebraska Lifespan Respite Services 11 Program and to provide payment to caregivers to purchase services under 12 the respite subsidy program. 13 There is included in the appropriation to this program for FY2025-26 14 $10,000,000 federal Temporary Assistance for Needy Families funds for 15 grants to nonprofit organizations holding a certificate of exemption 16 under section 501(c)(3) of the Internal Revenue Code that distributes 17 food in ten or more counties in Nebraska and qualifies for the Emergency 18 Food Assistance Program administered by the United States Department of 19 Agriculture. 20 Sec. 57. Laws 2025, LB261, section 100, is amended to read: 21 Sec. 100. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES 22 Program No. 348 - Medical Assistance 23 24 FY2025-26 FY2026-27 GENERAL FUND 25 1,085,315,619 802,423,273 GENERAL FUND 26 1,083,193,393 1,078,129,645 CASH FUND 27 740,239,274 727,330,910 CASH FUND 28 740,689,274 727,780,910 FEDERAL FUND est. 29 3,928,839,289 3,624,210,663 FEDERAL FUND est. 30 3,886,655,047 3,851,304,333 PROGRAM TOTAL 31 5,754,394,182 5,153,964,846 LB1071 2026 LB1071 2026 -41- PROGRAM TOTAL 1 5,710,537,714 5,657,214,888 The Department of Administrative Services shall monitor the 2 appropriations and expenditures for this program according to the 3 following program classifications classification: 4 No. 348 - Medical Assistance 5 No. 349 - Medicaid Expansion Aid 6 There is included in the appropriation to this program for FY2025-26 7 $1,085,315,619 $1,083,193,393 General Funds, $740,239,274 $740,689,274 8 Cash Funds, and $3,928,839,289 $3,886,655,047 Federal Funds estimate for 9 state aid, which shall only be used for such purpose. There is included 10 in the appropriation to this program for FY2026-27 $802,423,273 11 $1,078,129,645 General Funds, $727,330,910 $727,780,910 Cash Funds, and 12 $3,624,210,663 $3,851,304,333 Federal Funds estimate for state aid, which 13 shall only be used for such purpose. 14 There is included in the amount shown as aid for this program for 15 FY2025-26 $450,000 Cash Funds from the Nebraska Health Care Cash Fund for 16 a state plan amendment covering tobacco-use cessation in compliance with 17 Title XIX of the federal Social Security Act. There is included in the 18 amount shown as aid for this program for FY2026-27 $450,000 Cash Funds 19 from the Nebraska Health Care Cash Fund for a state plan amendment 20 covering tobacco-use cessation in compliance with Title XIX of the 21 federal Social Security Act. The smoking cessation funding for FY2025-26 22 and FY2026-27 is for the costs of tobacco-use cessation counseling and 23 tobacco-use cessation pharmaceuticals approved by the federal Food and 24 Drug Administration for such purpose. 25 It is the intent of the Legislature that the total amount 26 appropriated for medicaid nursing facility rates for Program No. 348, 27 specified as $449,351,518 for FY2025-26 ($196,186,873 General Funds and 28 $253,164,645 Federal Funds) and $449,351,518 for FY2026-27 ($199,467,139 29 General Funds and $249,884,379 Federal Funds), shall be used in the 30 medicaid nursing facility rate calculation for Program No. 348, including 31 LB1071 2026 LB1071 2026 -42- the calculation of the annual inflation factor. 1 The total amount appropriated for medicaid nursing facility rates 2 for Program No. 348 includes amounts for rate enhancement and any other 3 purpose related to medicaid nursing facility services. The Department of 4 Health and Human Services shall file a report electronically with the 5 Legislative Fiscal Analyst and the Clerk of the Legislature no later than 6 August 1, 2025, on how the inflation factor was calculated for FY2025-26 7 rates and no later than August 1, 2026, on how the inflation factor was 8 calculated for FY2026-27 rates. 9 The Department of Health and Human Services shall file a report 10 electronically with the Legislative Fiscal Analyst and the Clerk of the 11 Legislature between December 15 and December 31 of each year of the 12 biennium ending June 30, 2027, identifying the amount of any unspent 13 remaining appropriation from the prior fiscal year's appropriations 14 earmarked for nursing facility payments. The report shall include an 15 identification of encumbrances and retroactive payments. 16 There is included in the amount shown as aid for this program 17 $1,500,000 Cash Funds for FY2025-26 from the Hospital Quality Assurance 18 and Access Assessment Fund to the Department of Health and Human Services 19 for the medical assistance program to provide reimbursement to mental 20 health providers who do not practice in a hospital and who provide 21 services to medicaid-eligible participants who are eligible for both 22 medicaid and medicare, if there is a lower rate paid under medicare 23 compared to rates paid at the time for medicaid rates for behavioral 24 health services. It is the intent of the Legislature to sustain the 25 medicaid rates for mental health providers serving medicaid-eligible 26 participants who are eligible for both medicaid and medicare and are 27 receiving behavioral health services under Program No. 348, Medical 28 Assistance. 29 There is included in the amount shown as aid for this program 30 $1,408,364 Cash Funds for FY2025-26 from the Medicaid Managed Care Excess 31 LB1071 2026 LB1071 2026 -43- Profit Fund for medicaid assisted-living facility rates for Program No. 1 348, to be used specifically by the Department of Health and Human 2 Services to increase the current medicaid assisted-living facility rates, 3 which are included in Program No. 348 and paid as a service as part of 4 Nebraska's aged and disabled home and community-based medicaid 1915(c) 5 waiver program, to the daily rate of $73.91 for FY2025-26, for both rural 6 and urban assisted-living single occupancy waiver days. 7 It is the intent of the Legislature that phased-down state 8 contributions to the federal government as defined and required by the 9 federal Medicare Prescription Drug, Improvement, and Modernization Act of 10 2003 may be made from appropriations to this program. 11 The chief executive officer of the Department of Health and Human 12 Services may certify to the budget administrator of the budget division 13 of the Department of Administrative Services FY2025-26 and FY2026-27 14 unexpended appropriation balances for Medical Assistance, Program No. 15 348, available to transfer to Developmental Disability Aid, Program No. 16 424, to be used only to maintain individuals with an intellectual or 17 developmental disability in a medicaid program that best serves their 18 needs at a cost that does not exceed the cost of services provided in an 19 institution. The budget administrator of the budget division of the 20 Department of Administrative Services shall administratively transfer 21 during FY2025-26 and FY2026-27 available appropriations as certified by 22 the chief executive officer of the Department of Health and Human 23 Services from Medical Assistance, Program No. 348, to Developmental 24 Disability Aid, Program No. 424. 25 Sec. 58. Laws 2025, LB261, section 102, is amended to read: 26 Sec. 102. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES 27 Program No. 354 - Child Welfare Aid 28 29 FY2025-26 FY2026-27 GENERAL FUND 30 197,956,745 149,140,524 GENERAL FUND 31 182,756,746 182,756,746 LB1071 2026 LB1071 2026 -44- CASH FUND 1 6,000,000 22,444,112 CASH FUND 2 3,000,000 3,000,000 FEDERAL FUND est. 3 67,996,793 67,996,793 PROGRAM TOTAL 4 271,953,538 239,581,429 PROGRAM TOTAL 5 253,753,539 253,753,539 There is included in the appropriation to this program for FY2025-26 6 $197,956,745 $182,756,746 General Funds, $6,000,000 $3,000,000 Cash 7 Funds, and $67,996,793 Federal Funds estimate for state aid, which shall 8 only be used for such purpose. There is included in the appropriation to 9 this program for FY2026-27 $149,140,524 $182,756,746 General Funds, 10 $22,444,112 $3,000,000 Cash Funds, and $67,996,793 Federal Funds estimate 11 for state aid, which shall only be used for such purpose. 12 There is included in the amount shown as aid for this program for 13 FY2025-26 $7,500,000 federal Temporary Assistance for Needy Families 14 funds for child advocacy centers. There is included in the amount shown 15 as aid for this program for FY2026-27 $7,500,000 federal Temporary 16 Assistance for Needy Families funds for child advocacy centers. It is the 17 intent of the Legislature to continue such appropriations in future 18 years. 19 There is included in the amount shown as aid for this program 20 $500,000 for FY2025-26 from federal Temporary Assistance for Needy 21 Families funds and $500,000 for FY2026-27 from federal Temporary 22 Assistance for Needy Families funds for coordination activities of the 23 state chapter of child advocacy centers as defined in 34 U.S.C. 20302, as 24 such section existed on January 1, 2023. The coordination activities 25 include, but are not limited to, development of a distribution formula 26 for the funding provided in this section for child advocacy centers, data 27 collection and analysis required for reports to the federal 28 Administration for Children and Families, accounting of the fund 29 expenditures per state and federal requirements, and preparing the annual 30 Temporary Assistance for Needy Families report for funds appropriated by 31 LB1071 2026 LB1071 2026 -45- the Legislature. The report shall be filed with the Department of Health 1 and Human Services on a date specified by the department. It is the 2 intent of the Legislature to continue such appropriations in future 3 years. 4 There is included in the appropriation to this program for FY2025-26 5 $500,000 federal Temporary Assistance for Needy Families funds for court 6 appointed special advocate aid. There is included in the appropriation to 7 this program for FY2026-27 $500,000 federal Temporary Assistance for 8 Needy Families funds for court appointed special advocate aid. 9 There is included in the amount shown as aid for this program for 10 FY2025-26 $3,000,000 Cash Funds from the Nebraska Health Care Cash Fund 11 for state ward education. There is included in the amount shown as aid 12 for this program for FY2026-27 $15,560,680 Cash Funds from the Nebraska 13 Health Care Cash Fund for state ward education. 14 There is included in the amount shown as aid for this program for 15 FY2026-27 $3,883,432 Cash Funds from the Nebraska Health Care Cash Fund 16 for child welfare aid. 17 There is included in the amount shown as aid for this program for 18 FY2025-26 $3,000,000 Cash Funds from the Medicaid Managed Care Excess 19 Profit Fund for domestic violence services. There is included in the 20 amount shown show as aid for this program for FY2026-27 $3,000,000 Cash 21 Funds from the Medicaid Managed Care Excess Profit Fund for domestic 22 violence services. 23 The unexpended General Fund appropriation balance existing on June 24 30, 2025, up to $10,000,000, is hereby reappropriated. 25 Sec. 59. Laws 2025, LB261, section 105, is amended to read: 26 Sec. 105. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES 27 Program No. 421 - Beatrice State Developmental Center 28 29 FY2025-26 FY2026-27 GENERAL FUND 30 8,594,467 12,402,391 GENERAL FUND 31 14,367,734 14,652,858 LB1071 2026 LB1071 2026 -46- CASH FUND 1 5,233,914 2,718,701 CASH FUND 2 2,733,914 2,718,701 FEDERAL FUND est. 3 27,268,151 26,768,449 FEDERAL FUND est. 4 26,268,151 26,768,449 PROGRAM TOTAL 5 41,096,532 41,889,541 PROGRAM TOTAL 6 43,369,799 44,140,008 SALARY LIMIT 7 28,374,304 28,870,800 The chief executive officer of the Department of Health and Human 8 Services shall certify to the budget administrator of the budget division 9 of the Department of Administrative Services the FY2025-26 and FY2026-27 10 unexpended appropriation balances for the Beatrice State Developmental 11 Center, Program 421, which are available to transition and maintain 12 persons transferred from the Beatrice State Developmental Center to 13 community-based developmental disability or other services. The budget 14 administrator of the budget division of the Department of Administrative 15 Services shall administratively transfer during FY2025-26 and FY2026-27 16 available unexpended appropriation balances as certified by the chief 17 executive officer of the Department of Health and Human Services from the 18 Beatrice State Developmental Center, Program 421, to Developmental 19 Disability Aid, Program 424, and Medical Assistance, Program 348. 20 The unexpended General Fund appropriation balance existing on June 21 30, 2025, up to $8,000,000, is hereby reappropriated. 22 Sec. 60. Laws 2025, LB261, section 106, is amended to read: 23 Sec. 106. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES 24 Program No. 424 - Developmental Disability Aid 25 26 FY2025-26 FY2026-27 GENERAL FUND 27 211,162,155 425,797,309 GENERAL FUND 28 212,662,155 229,386,106 CASH FUND 29 23,367,913 23,367,913 FEDERAL FUND est. 30 297,560,935 443,837,562 FEDERAL FUND est. 31 299,496,574 291,402,323 LB1071 2026 LB1071 2026 -47- PROGRAM TOTAL 1 532,091,003 893,002,784 PROGRAM TOTAL 2 535,526,642 544,156,342 There is included in the appropriation to this program for FY2025-26 3 $211,162,155 $212,662,155 General Funds, $23,367,913 Cash Funds, and 4 $297,560,935 $299,496,574 Federal Funds estimate for state aid, which 5 shall only be used for such purpose. There is included in the 6 appropriation to this program for FY2026-27 $425,797,309 $229,386,106 7 General Funds, $23,367,913 Cash Funds, and $443,837,562 $291,402,323 8 Federal Funds estimate for state aid, which shall only be used for such 9 purpose. 10 There is included in the amount shown as aid for this program for 11 FY2025-26 $16,000,000 Cash Funds and for FY2026-27 $16,000,000 Cash Funds 12 from the Nebraska Health Care Cash Fund to be used for services for 13 persons with developmental disabilities (1) who were on the waiting list 14 for such services prior to July 1, 2001, and began receiving such 15 services on and after such date and (2) who are on the waiting list for 16 such services on and after July 1, 2019, beginning with those who have 17 been on the waiting list for the greatest length of time past their date 18 of need. 19 Sec. 61. Laws 2025, LB261, section 107, is amended to read: 20 Sec. 107. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES 21 Program No. 502 - Public Health Aid 22 23 FY2025-26 FY2026-27 GENERAL FUND 24 7,083,060 7,083,060 CASH FUND 25 8,689,000 9,080,000 CASH FUND 26 9,339,000 9,730,000 PROGRAM TOTAL 27 15,772,060 16,163,060 PROGRAM TOTAL 28 16,422,060 16,813,060 There is included in the appropriation to this program for FY2025-26 29 $7,083,060 General Funds and $8,689,000 $9,339,000 Cash Funds for state 30 aid, which shall only be used for such purpose. There is included in the 31 LB1071 2026 LB1071 2026 -48- appropriation to this program for FY2026-27 $7,083,060 General Funds and 1 $9,080,000 $9,730,000 Cash Funds for state aid, which shall only be used 2 for such purpose. 3 There is included in the amount shown as aid for this program for 4 FY2025-26 $2,100,000 General Funds and for FY2026-27 $2,100,000 General 5 Funds for the seven community health centers funded through Federal 6 Program 330, Public Law 104-299, the federal Health Centers Consolidation 7 Act of 1996. Each of the following centers is to receive $300,000: 8 Charles Drew Health Center, OneWorld Community Health Centers, East 9 Central District Health Department — Good Neighbor Community Health 10 Center, Community Action Partnership of Western Nebraska, Midtown Health 11 Center, Bluestem Health, and Heartland Health Center. 12 There is included in the amount shown as aid for this program for 13 FY2025-26 $1,400,000 General Funds and for FY2026-27 $1,400,000 General 14 Funds for the seven community health centers funded through Federal 15 Program 330, Public Law 104-299, the federal Health Centers Consolidation 16 Act of 1996 for dental services. Each of the following centers is to 17 receive $200,000: Charles Drew Health Center, OneWorld Community Health 18 Centers, East Central District Health Department — Good Neighbor 19 Community Health Center, Community Action Partnership of Western 20 Nebraska, Midtown Health Center, Bluestem Health, and Heartland Health 21 Center. 22 There is included in the amount shown as aid for this program for 23 FY2025-26 $325,000 General Funds and $750,000 Cash Funds from the 24 Nebraska Health Care Cash Fund and for FY2026-27 $325,000 General Funds 25 and $750,000 Cash Funds from the Nebraska Health Care Cash Fund for the 26 seven community health centers funded through Federal Program 330, Public 27 Law 104-299, the federal Health Centers Consolidation Act of 1996. Each 28 center is to receive an amount to be distributed proportionally based on 29 the previous fiscal year's number of uninsured clients as reported on the 30 Uniform Data System Report provided to the United States Department of 31 LB1071 2026 LB1071 2026 -49- Health and Human Services Bureau of Primary Health Care. The distribution 1 shall be made to Charles Drew Health Center, OneWorld Community Health 2 Centers, East Central District Health Department — Good Neighbor 3 Community Health Center, Community Action Partnership of Western Nebraska 4 Health Center, Midtown Health Center, Bluestem Health, and Heartland 5 Health Center. 6 There is included in the amount shown as aid for this program for 7 FY2025-26 $300,000 General Funds and for FY2026-27 $300,000 General Funds 8 to provide funds to tribally owned, urban-based, federally qualified 9 health centers designated under the federal Indian Self-Determination and 10 Education Assistance Act, Public Law 93-638, as such act existed on 11 January 1, 2025. 12 There is included in the amount shown as aid for this program for 13 FY2026-27 $500,000 Cash Funds from the Nebraska Health Care Cash Fund for 14 aid to Midtown Health Center to fund expanded health care access through 15 the community health center, including, but not limited to, expanding 16 existing lines of service such as behavioral health or dental services, 17 adding new lines of service and locations, purchasing equipment, or 18 completing capital projects. 19 There is included in the amount shown as aid for this program for 20 FY2025-26 $2,898,246 General Funds and $5,605,000 Cash Funds from the 21 Nebraska Health Care Cash Fund for public health departments. There is 22 included in the amount shown as aid for this program for FY2026-27 23 $2,898,246 General Funds and $5,605,000 Cash Funds from the Nebraska 24 Health Care Cash Fund for public health departments. There is included in 25 the amount shown in this section for FY2025-26 $2,898,246 General Funds 26 and for FY2026-27 $2,898,246 General Funds to be distributed equally 27 among the eighteen public health departments. There is included in the 28 amount shown in this section for FY2025-26 $5,405,000 Cash Funds and for 29 FY2026-27 $5,405,000 Cash Funds to be distributed among the eighteen 30 public health departments pursuant to section 71-1628.08. There is 31 LB1071 2026 LB1071 2026 -50- included in the amount shown in this section for FY2025-26 $200,000 Cash 1 Funds and for FY2026-27 $200,000 Cash Funds to be distributed equally 2 among the eighteen public health departments. 3 There is included in the amount shown as aid for this program for 4 FY2025-26 $31,713 General Funds and $1,526,000 Cash Funds from the 5 Nebraska Health Care Cash Fund for minority public health services in 6 counties having a minority population equal to or exceeding five percent 7 of the total population of the county in the first and third 8 congressional districts as determined by the most recent federal 9 decennial census. There is included in the amount shown as aid for this 10 program for FY2026-27 $31,713 General Funds and $1,526,000 Cash Funds 11 from the Nebraska Health Care Cash Fund for minority public health 12 services in counties having a minority population equal to or exceeding 13 five percent of the total population of the county in the first and third 14 congressional districts as determined by the most recent federal 15 decennial census. The Department of Health and Human Services shall 16 distribute the funds on a per capita basis for the purpose of 17 implementing a minority health initiative which may target, but shall not 18 be limited to, infant mortality, cardiovascular disease, obesity, 19 diabetes, and asthma. 20 There is included in the amount shown as aid for this program for 21 FY2025-26 $28,101 General Funds and $699,000 $1,349,000 Cash Funds from 22 the Nebraska Health Care Cash Fund to be distributed equally to the 23 community health centers in the second congressional district funded 24 through Federal Program 330, Public Law 104-299, the federal Health 25 Centers Consolidation Act of 1996. Such funds shall be used for the 26 purpose of implementing a minority health initiative which may target, 27 but shall not be limited to, infant mortality, cardiovascular disease, 28 obesity, diabetes, and asthma. There is included in the amount shown as 29 aid for this program for FY2026-27 $28,101 General Funds and $699,000 30 $1,349,000 Cash Funds from the Nebraska Health Care Cash Fund to be 31 LB1071 2026 LB1071 2026 -51- distributed equally to the community health centers in the second 1 congressional district funded through Federal Program 330, Public Law 2 104-299, the federal Health Centers Consolidation Act of 1996. Such funds 3 shall be used for the purpose of implementing a minority health 4 initiative which may target, but shall not be limited to, infant 5 mortality, cardiovascular disease, obesity, diabetes, and asthma. 6 Sec. 62. Laws 2025, LB261, section 108, is amended to read: 7 Sec. 108. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES 8 Program No. 514 - Health Aid 9 10 FY2025-26 FY2026-27 GENERAL FUND 11 6,909,696 6,331,696 GENERAL FUND 12 7,352,196 7,352,196 CASH FUND 13 20,325,817 17,503,817 CASH FUND 14 20,325,817 20,325,817 FEDERAL FUND est. 15 84,079,725 84,079,725 PROGRAM TOTAL 16 111,315,238 107,915,238 PROGRAM TOTAL 17 111,757,738 111,757,738 There is included in the appropriation to this program for FY2025-26 18 $6,909,696 $7,352,196 General Funds, $20,325,817 Cash Funds, and 19 $84,079,725 Federal Funds estimate for state aid, which shall only be 20 used for such purpose. There is included in the appropriation to this 21 program for FY2026-27 $6,331,696 $7,352,196 General Funds, $17,503,817 22 $20,325,817 Cash Funds, and $84,079,725 Federal Funds estimate for state 23 aid, which shall only be used for such purpose. 24 There is included in the amount shown as aid for this program 25 $653,759 General Funds for FY2025-26 and $523,759 $653,759 General Funds 26 for FY2026-27, which shall only be used for the following purposes: 27 Reimbursement for the provision of pap smears, colposcopy, cervical 28 biopsy, cryotherapy, loop electrosurgical excision procedure (LEEP), and 29 such other treatments and procedures as may be developed for the followup 30 of abnormal pap smears; the diagnosis and treatment of sexually 31 LB1071 2026 LB1071 2026 -52- transmitted diseases, including, but not limited to, chlamydia, 1 gonorrhea, HPV (genital warts), and herpes; and associated laboratory and 2 equipment costs and staff training costs relating to the use of 3 colposcopy equipment. None of the General Funds provided under this 4 program shall be used to perform or facilitate the performance of 5 abortion or to counsel or refer for abortion. 6 There is included in the amount shown as aid for this program for 7 FY2025-26 $300,000 Cash Funds from the Nebraska Health Care Cash Fund for 8 state aid to a nonprofit organization holding a certificate of exemption 9 under section 501(c)(3) of the Internal Revenue Code of 1986 providing 10 health care screening, sports competitions, educational opportunities, 11 and leadership training for persons with developmental or intellectual 12 disabilities, which shall only be used for such purpose. There is 13 included in the amount shown as aid for this program for FY2026-27 14 $300,000 Cash Funds from the Nebraska Health Care Cash Fund for state aid 15 to a nonprofit organization holding a certificate of exemption under 16 section 501(c)(3) of the Internal Revenue Code of 1986 providing health 17 care screening, sports competitions, educational opportunities, and 18 leadership training for persons with developmental or intellectual 19 disabilities, which shall only be used for such purpose. 20 There is included in the amount shown as aid for this program for 21 FY2025-26 $200,000 Cash Funds from the Nebraska Health Care Cash Fund for 22 the Poison Control Center at the University of Nebraska Medical Center, 23 which shall only be used by the medical center for the Poison Control 24 Center. There is included in the amount shown as aid for this program for 25 FY2026-27 $200,000 Cash Funds from the Nebraska Health Care Cash Fund for 26 the Poison Control Center at the University of Nebraska Medical Center, 27 which shall only be used by the medical center for the Poison Control 28 Center. 29 There is included in the amount shown as aid for this program for 30 FY2025-26 $500,000 Cash Funds from the Nebraska Health Care Cash Fund to 31 LB1071 2026 LB1071 2026 -53- carry out provisions of the Brain Injury Assistance Act. There is 1 included in the amount shown as aid for this program for FY2026-27 2 $500,000 Cash Funds from the Nebraska Health Care Cash Fund to carry out 3 provisions of the Brain Injury Assistance Act. 4 There is included in the amount shown as aid for this program for 5 FY2025-26 $1,100,000 General Funds for evidence-based early intervention 6 home visitation programs. There is included in the amount shown as aid 7 for this program for FY2026-27 $1,100,000 General Funds for evidence- 8 based early intervention home visitation programs. 9 There is included in the amount shown as aid for this program for 10 FY2025-26 up to $70,000 General Funds and up to $130,000 Cash Funds from 11 the Nebraska Health Care Cash Fund to contract with the University of 12 Nebraska Medical Center for the Nebraska Perinatal Quality Improvement 13 Collaborative. There is included in the amount shown as aid for this 14 program for FY2026-27 up to $70,000 General Funds and up to $130,000 Cash 15 Funds from the Nebraska Health Care Cash Fund to contract with the 16 University of Nebraska Medical Center for the Nebraska Perinatal Quality 17 Improvement Collaborative. 18 There is included in the amount shown as aid for this program for 19 FY2026-27 $218,000 Cash Funds from the Nebraska Health Care Cash Fund for 20 the Every Woman Matters program. 21 There is included in the amount shown as aid for this program for 22 FY2026-27 $290,000 Cash Funds from the Nebraska Health Care Cash Fund for 23 the Stay in the Game cancer screening program. 24 There is included in the amount shown as aid for this program for 25 FY2025-26 $289,416 General Funds to contract for services for 26 implementation of a statewide drug disposal project. There is included in 27 the amount shown as aid for this program for FY2026-27 $289,416 General 28 Funds to contract for services for implementation of a statewide drug 29 disposal project. 30 There is included in the amount shown as aid for this program for 31 LB1071 2026 LB1071 2026 -54- FY2025-26 $555,039 General Funds for citizen advocacy. There is included 1 in the amount shown as aid for this program for FY2026-27 $559,039 2 General Funds for citizen advocacy. 3 There is included in the amount shown as aid for this program for 4 FY2025-26 up to $542,000 General Funds for tuition reimbursement for 5 emergency medical services responders' initial and ongoing training. 6 There is included in the amount shown as aid for this program for 7 FY2026-27 up to $542,000 General Funds for tuition reimbursement for 8 emergency medical services responders' initial and ongoing training. 9 There is included in the amount shown as aid for this program for 10 FY2025-26 $2,700,000 Cash Funds from the Nebraska Health Care Cash Fund 11 for pediatric cancer research at the University of Nebraska Medical 12 Center, which shall only be used by the medical center for research on 13 pediatric cancer. There is included in the amount shown as aid for this 14 program for FY2026-27 $2,700,000 Cash Funds from the Nebraska Health Care 15 Cash Fund for pediatric cancer research at the University of Nebraska 16 Medical Center, which shall only be used by the medical center for 17 research on pediatric cancer. 18 There is included in the amount shown as aid for this program for 19 FY2025-26 $500,000 Cash Funds from the Nebraska Health Care Cash Fund for 20 the University of Nebraska Medical Center, which shall only be used to 21 contract with a nonprofit organization located in Nebraska that provides 22 cancer screening, prevention, support, and education for all ninety-three 23 counties in the state. There is included in the amount shown as aid for 24 this program for FY2026-27 $500,000 Cash Funds from the Nebraska Health 25 Care Cash Fund for the University of Nebraska Medical Center, which shall 26 only be used to contract with a nonprofit organization located in 27 Nebraska that provides cancer screening, prevention, support, and 28 education for all ninety-three counties in the state. 29 There is included in the amount shown as aid for this program for 30 FY2025-26 $475,000 General Funds for a prescription drug donation 31 LB1071 2026 LB1071 2026 -55- program, which shall only be used for such purpose. There is included in 1 the amount shown as aid for this program for FY2026-27 $475,000 General 2 Funds for a prescription drug donation program, which shall only be used 3 for such purpose. 4 Sec. 63. Laws 2025, LB261, section 113, is amended to read: 5 Sec. 113. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES 6 Program No. 623 - Biomedical Research 7 8 FY2025-26 FY2026-27 CASH FUND 9 13,850,000 -0- CASH FUND 10 15,000,000 15,000,000 PROGRAM TOTAL 11 13,850,000 -0- PROGRAM TOTAL 12 15,000,000 15,000,000 There is included in the appropriation to this program for FY2025-26 13 $13,850,000 $15,000,000 Cash Funds for state aid, which shall only be 14 used for such purpose. There is included in the appropriation to this 15 program for FY2026-27 $-0- $15,000,000 Cash Funds for state aid, which 16 shall only be used for such purpose. 17 There is included in the appropriation to this program for FY2025-26 18 $13,850,000 $15,000,000 Cash Funds for biomedical research from the 19 Nebraska Health Care Cash Fund. There is included in the appropriation to 20 this program for FY2026-27 $-0- $15,000,000 Cash Funds for biomedical 21 research from the Nebraska Health Care Cash Fund. At least $700,000 of 22 such appropriated funds shall be used annually for research to improve 23 racial and ethnic minority health. Of the amount appropriated each fiscal 24 year, $11,000,000 shall be distributed to the University of Nebraska and 25 $4,000,000 shall be available for contracts with other postsecondary 26 educational institutions having colleges of medicine in Nebraska and 27 their affiliated research hospitals in Nebraska. Each recipient of funds 28 under this section shall report annually to the Legislature and to the 29 Governor regarding the use of such funds received. The report required to 30 be submitted to the Legislature by this section shall be submitted 31 LB1071 2026 LB1071 2026 -56- electronically. 1 Sec. 64. Laws 2025, LB261, section 114, is amended to read: 2 Sec. 114. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES 3 Program No. 624 - Health Information Exchange 4 5 FY2025-26 FY2026-27 GENERAL FUND 6 4,774,860 -0- GENERAL FUND 7 4,774,860 4,774,860 FEDERAL FUND est. 8 9,957,274 9,957,274 PROGRAM TOTAL 9 14,732,134 9,957,274 PROGRAM TOTAL 10 14,732,134 14,732,134 Sec. 65. Laws 2025, LB261, section 127, is amended to read: 11 Sec. 127. AGENCY NO. 28 — DEPARTMENT OF VETERANS' AFFAIRS 12 Program No. 511 - Veterans' Affairs 13 14 FY2025-26 FY2026-27 GENERAL FUND 15 46,303,622 51,991,371 GENERAL FUND 16 56,368,794 58,078,076 CASH FUND 17 23,869,266 23,721,810 CASH FUND 18 16,099,266 16,135,105 FEDERAL FUND est. 19 35,038,678 35,500,305 FEDERAL FUND est. 20 27,538,678 28,000,305 PROGRAM TOTAL 21 105,211,566 111,213,486 PROGRAM TOTAL 22 100,006,738 102,213,486 SALARY LIMIT 23 60,565,553 62,047,129 SALARY LIMIT 24 58,565,553 60,047,129 The Department of Administrative Services shall monitor the 25 appropriations and expenditures for this program according to the 26 following program classifications: 27 No. 36 - Departmental Administration 28 No. 37 - Veterans' Cemeteries 29 No. 510 - State Service Office 30 LB1071 2026 LB1071 2026 -57- No. 519 - Central Nebraska Veterans' Home 1 No. 520 - Norfolk Veterans' Home 2 No. 521 - Western Nebraska Veterans' Home 3 No. 522 - Eastern Nebraska Veterans' Home 4 Sec. 66. Laws 2025, LB261, section 131, is amended to read: 5 Sec. 131. AGENCY NO. 31 — MILITARY DEPARTMENT 6 Program No. 544 - National and State Guard 7 8 FY2025-26 FY2026-27 GENERAL FUND 9 3,936,905 5,005,942 GENERAL FUND 10 4,045,314 4,138,048 CASH FUND 11 475,201 475,201 FEDERAL FUND est. 12 20,442,543 20,681,696 PROGRAM TOTAL 13 24,854,649 26,162,839 PROGRAM TOTAL 14 24,963,058 25,294,945 SALARY LIMIT 15 9,338,908 9,600,831 Sec. 67. Laws 2025, LB261, section 132, is amended to read: 16 Sec. 132. AGENCY NO. 31 — MILITARY DEPARTMENT 17 Program No. 545 - Emergency Management 18 19 FY2025-26 FY2026-27 GENERAL FUND 20 972,211 1,011,363 GENERAL FUND 21 1,335,947 1,373,883 CASH FUND est. 22 641,392 648,370 FEDERAL FUND est. 23 3,996,350 4,048,975 PROGRAM TOTAL 24 5,609,953 5,708,708 PROGRAM TOTAL 25 5,973,689 6,071,228 SALARY LIMIT 26 2,628,350 2,703,609 Cash Fund expenditures shall not be limited to the amounts shown. 27 There is included in the appropriation to this program for FY2025-26 28 $1,570,604 Federal Funds estimate for state aid, which shall only be used 29 for such purpose. There is included in the appropriation to this program 30 LB1071 2026 LB1071 2026 -58- for FY2026-27 $1,570,604 Federal Funds estimate for state aid, which 1 shall only be used for such purpose. 2 Sec. 68. Laws 2025, LB261, section 133, is amended to read: 3 Sec. 133. AGENCY NO. 31 — MILITARY DEPARTMENT 4 Program No. 548 - Tuition Assistance 5 6 FY2025-26 FY2026-27 GENERAL FUND 7 1,152,793 1,052,793 GENERAL FUND 8 1,052,793 1,052,793 PROGRAM TOTAL 9 1,152,793 1,052,793 PROGRAM TOTAL 10 1,052,793 1,052,793 SALARY LIMIT 11 -0- -0- There is included in the appropriation to this program for FY2025-26 12 $1,152,793 $1,052,793 General Funds for state aid, which shall only be 13 used for such purpose. There is included in the appropriation to this 14 program for FY2026-27 $1,052,793 General Funds for state aid, which shall 15 only be used for such purpose. 16 Sec. 69. Laws 2025, LB261, section 145, is amended to read: 17 Sec. 145. AGENCY NO. 33 — GAME AND PARKS COMMISSION 18 Program No. 617 - Engineering and Area Maintenance 19 20 FY2025-26 FY2026-27 GENERAL FUND 21 1,856,948 1,856,948 CASH FUND 22 2,524,763 2,567,038 CASH FUND 23 2,508,986 2,630,144 PROGRAM TOTAL 24 4,381,711 4,423,986 PROGRAM TOTAL 25 4,365,934 4,487,092 SALARY LIMIT 26 2,277,105 2,291,784 SALARY LIMIT 27 2,277,105 2,346,588 Sec. 70. Laws 2025, LB261, section 156, is amended to read: 28 Sec. 156. AGENCY NO. 33 — GAME AND PARKS COMMISSION 29 Program No. 973 - Fish Production 30 LB1071 2026 LB1071 2026 -59- 1 FY2025-26 FY2026-27 FUTURE CASH FUND 2 5,000,000 -0- -0- CASH FUND est. 3 2,500,000 2,500,000 -0- PROGRAM TOTAL 4 5,000,000 -0- -0- PROGRAM TOTAL 5 2,500,000 2,500,000 -0- The Game and Parks Commission is hereby authorized to upgrade, 6 maintain, and repair fisheries facilities at the Calamus, North Platte, 7 Rock Creek, and Valentine hatcheries, the Grove Trout Rearing Station, 8 district offices, and service centers. 9 Sec. 71. Laws 2025, LB261, section 162, is amended to read: 10 Sec. 162. AGENCY NO. 34 — NEBRASKA LIBRARY COMMISSION 11 Program No. 252 - Library and Information Services 12 13 FY2025-26 FY2026-27 GENERAL FUND 14 3,221,988 3,327,036 GENERAL FUND 15 3,257,988 3,363,036 CASH FUND 16 45,484 45,484 FEDERAL FUND est. 17 1,150,206 1,187,191 PROGRAM TOTAL 18 4,417,678 4,559,711 PROGRAM TOTAL 19 4,453,678 4,595,711 SALARY LIMIT 20 2,865,897 2,943,242 Sec. 72. Laws 2025, LB261, section 174, is amended to read: 21 Sec. 174. AGENCY NO. 46 — DEPARTMENT OF CORRECTIONAL SERVICES 22 Program No. 200 - Operations 23 24 FY2025-26 FY2026-27 GENERAL FUND 25 361,631,906 356,442,432 GENERAL FUND 26 363,059,147 375,144,831 CASH FUND 27 7,586,125 2,586,125 FEDERAL FUND est. 28 2,299,947 2,300,175 REVOLVING FUND est. 29 22,969,492 23,305,194 PROGRAM TOTAL 30 394,487,470 384,633,926 LB1071 2026 LB1071 2026 -60- PROGRAM TOTAL 1 395,914,711 403,336,325 SALARY LIMIT 2 227,602,622 234,936,292 The unexpended General Fund appropriation balance existing on June 3 30, 2025, is hereby reappropriated. 4 There is included in the salary limitations provided by this section 5 $5,003,370 for FY2025-26 and $5,003,370 for FY2026-27 for Revolving Fund 6 salaries for program classifications 390 and 563, that shall not be 7 limited to the amounts shown. 8 The Department of Administrative Services shall monitor the 9 appropriations and expenditures for this program according to the 10 following program classifications: 11 No. 260 - Nebraska Correctional Youth Facility 12 No. 300 - Tecumseh Correctional Center 13 No. 368 - Lincoln Community Corrections Center 14 No. 369 - Omaha Community Corrections Center 15 No. 370 - Central Office 16 No. 372 - Nebraska State Penitentiary 17 No. 373 - Nebraska Center for Women - York 18 No. 375 - Diagnostic and Evaluation Center 19 No. 376 - Lincoln Correctional Center 20 No. 377 - Omaha Correctional Center 21 No. 386 - McCook Incarceration Work Camp 22 No. 389 - Adult Parole Program 23 No. 390 - Federal Surplus Property 24 No. 391 - Reception and Treatment Center 25 No. 495 - Department Central Warehouse 26 No. 563 - Correctional Industries 27 Revolving Fund expenditures shall not be limited to the amounts 28 shown. 29 It is intended that the Department of Correctional Services shall 30 maintain a Department Contingency Fund and a Department Equipment Fund. 31 LB1071 2026 LB1071 2026 -61- Sec. 73. Laws 2025, LB261, section 175, is amended to read: 1 Sec. 175. AGENCY NO. 46 — DEPARTMENT OF CORRECTIONAL SERVICES 2 Program No. 213 - Corrections Workforce Recruitment and Development 3 4 FY2025-26 FY2026-27 GENERAL FUND 5 486,732 973,465 GENERAL FUND 6 973,465 973,465 PROGRAM TOTAL 7 486,732 973,465 PROGRAM TOTAL 8 973,465 973,465 Sec. 74. Laws 2025, LB261, section 176, is amended to read: 9 Sec. 176. AGENCY NO. 46 — DEPARTMENT OF CORRECTIONAL SERVICES 10 Program No. 214 - Vocational and Life Skills 11 12 FY2025-26 FY2026-27 GENERAL FUND 13 6,246,923 6,312,033 GENERAL FUND 14 6,251,299 6,313,029 CASH FUND 15 8,300,000 4,800,000 REVOLVING FUND 16 116,450 116,450 PROGRAM TOTAL 17 14,663,373 11,228,483 PROGRAM TOTAL 18 14,667,749 11,229,479 SALARY LIMIT 19 1,799,490 1,832,706 (1) There is included in the appropriation to this program for 20 FY2025-26 $4,000,000 General Funds and $8,300,000 Cash Funds for state 21 aid, which shall only be used for such purpose. There is included in the 22 appropriation to this program for FY2026-27 $4,000,000 General Funds and 23 $4,800,000 Cash Funds for state aid, which shall only be used for such 24 purpose. 25 (2) It is the intent of the Legislature that $500,000 General Funds 26 and $500,000 Cash Funds of the amounts shown as state aid in both 27 FY2025-26 and FY2026-27 be awarded to organizations that provide paid 28 preparatory training programs, preapprenticeship programs, or other paid 29 training that leads directly into a federal registered apprenticeship 30 program and that the grants require a minimum one-to-one cash or in-kind 31 LB1071 2026 LB1071 2026 -62- matching contribution. Unallocated grant funds held by the Department of 1 Correctional Services at the end of the fiscal year shall be 2 reappropriated for the next fiscal year. 3 (3) It is the intent of the Legislature that $7,800,000 Cash Funds 4 of the amount shown as state aid for FY2025-26 and $4,300,000 Cash Funds 5 of the amount shown as state aid for FY2026-27 be awarded as grants to 6 organizations providing the following services: Reentry and restorative 7 justice programming for adult and juvenile offenders who are committed to 8 a facility and for adult and juvenile offenders who are released from 9 commitment; reentry centers; transitional, community, and half-way 10 housing; supportive permanent housing; wrap-around services; facility- 11 based programming, including unit-based programing; community 12 corrections; front-end, middle, and back-end services and interventions; 13 and family support. Unallocated grant funds held by the Department of 14 Correctional Services at the end of the fiscal year shall be 15 reappropriated for the next fiscal year. It is the intent of the 16 Legislature that grants awarded under this section, except those 17 described in subsection (2) of this section, be paid in advance on a 18 monthly basis. The Department of Correctional Services may require 19 grantees to return unused funds upon documentation that any approved 20 service is not provided or may apply such unused funds to future monthly 21 payments. 22 (4) The unexpended Cash Fund appropriation balance existing on June 23 30, 2025, is hereby reappropriated for the purpose of state aid. 24 Sec. 75. Laws 2025, LB261, section 182, is amended to read: 25 Sec. 182. AGENCY NO. 47 — NEBRASKA EDUCATIONAL TELECOMMUNICATIONS 26 COMMISSION 27 Program No. 533 - Network Operations 28 29 FY2025-26 FY2026-27 GENERAL FUND 30 10,138,026 10,417,005 GENERAL FUND 31 11,264,473 11,543,452 LB1071 2026 LB1071 2026 -63- CASH FUND 1 312,450 312,450 PROGRAM TOTAL 2 10,450,476 10,729,455 PROGRAM TOTAL 3 11,576,923 11,855,902 SALARY LIMIT 4 3,805,832 3,948,247 Sec. 76. Laws 2025, LB261, section 183, is amended to read: 5 Sec. 183. AGENCY NO. 47 — NEBRASKA EDUCATIONAL TELECOMMUNICATIONS 6 COMMISSION 7 Program No. 566 - Public Radio 8 9 FY2025-26 FY2026-27 GENERAL FUND 10 506,477 516,856 GENERAL FUND 11 562,752 573,131 CASH FUND 12 27,647 27,647 PROGRAM TOTAL 13 534,124 544,503 PROGRAM TOTAL 14 590,399 600,778 SALARY LIMIT 15 177,351 183,525 The limitation on expenditures for permanent and temporary salaries 16 and per diems contained in this section does not include expenditures 17 from trust funds. 18 Sec. 77. Laws 2025, LB261, section 185, is amended to read: 19 Sec. 185. AGENCY NO. 48 — COORDINATING COMMISSION FOR POSTSECONDARY 20 EDUCATION 21 Program No. 640 - Postsecondary Education Coordination 22 23 FY2025-26 FY2026-27 GENERAL FUND 24 1,594,670 1,689,068 GENERAL FUND 25 1,633,790 1,689,068 CASH FUND 26 61,765 64,200 PROGRAM TOTAL 27 1,656,435 1,753,268 PROGRAM TOTAL 28 1,695,555 1,753,268 SALARY LIMIT 29 1,148,734 1,181,422 There is included in the appropriation to this program for FY2025-26 30 LB1071 2026 LB1071 2026 -64- an estimated $115,000 General Funds and for FY2026-27 an estimated 1 $115,000 General Funds for Midwestern Higher Education Compact state 2 membership dues. 3 Sec. 78. Laws 2025, LB261, section 186, is amended to read: 4 Sec. 186. AGENCY NO. 48 — COORDINATING COMMISSION FOR POSTSECONDARY 5 EDUCATION 6 Program No. 690 - Nebraska Opportunity Grant Program 7 8 FY2025-26 FY2026-27 GENERAL FUND 9 6,663,430 7,093,430 GENERAL FUND 10 7,093,430 7,093,430 CASH FUND 11 18,284,872 17,854,872 CASH FUND 12 17,854,872 17,854,872 PROGRAM TOTAL 13 24,948,302 24,948,302 There are no personal services included in the appropriations in 14 this section. 15 There is included in the appropriation to this program for FY2025-26 16 $6,663,430 $7,093,430 General Funds and $18,284,872 $17,854,872 Cash 17 Funds for state aid, which shall only be used for such purpose. There is 18 included in the appropriation to this program for FY2026-27 $7,093,430 19 General Funds and $17,854,872 Cash Funds for state aid, which shall only 20 be used for such purpose. 21 Sec. 79. Laws 2025, LB261, section 187, is amended to read: 22 Sec. 187. AGENCY NO. 48 — COORDINATING COMMISSION FOR POSTSECONDARY 23 EDUCATION 24 Program No. 691 - Access College Early Scholarship Program 25 26 FY2025-26 FY2026-27 GENERAL FUND 27 1,450,000 1,350,000 GENERAL FUND 28 1,500,000 1,500,000 PROGRAM TOTAL 29 1,450,000 1,350,000 PROGRAM TOTAL 30 1,500,000 1,500,000 There are no personal services included in the appropriations in 31 LB1071 2026 LB1071 2026 -65- this section. 1 There is included in the appropriation to this program for FY2025-26 2 $100,000 General Funds and for FY2026-27 $-0- General Funds for 3 technology enhancements to the Access College Early web-based 4 application. 5 There is included in the appropriation to this program for FY2025-26 6 $1,350,000 $1,400,000 General Funds for state aid, which shall only be 7 used for such purpose. There is included in the appropriation to this 8 program for FY2026-27 $1,350,000 $1,500,000 General Funds for state aid, 9 which shall only be used for such purpose. 10 Sec. 80. Laws 2025, LB261, section 190, is amended to read: 11 Sec. 190. AGENCY NO. 50 — BOARD OF TRUSTEES OF THE NEBRASKA STATE 12 COLLEGES 13 Program No. 48 - Nebraska State Colleges - System Office 14 15 FY2025-26 FY2026-27 GENERAL FUND 16 71,078,448 73,151,164 GENERAL FUND 17 75,078,448 77,151,164 CASH FUND est. 18 51,058,529 51,058,529 CASH FUND est. 19 47,058,529 47,058,529 FEDERAL FUND est. 20 52,120,000 52,120,000 REVOLVING FUND est. 21 10,564,000 10,564,000 PROGRAM TOTAL 22 184,820,977 186,893,693 (1) There is included in the appropriation to this program for 23 FY2025-26 $4,580,000 General Funds for state aid for Nebraska Career 24 Scholarships, which shall only be used for such purpose. There is 25 included in the appropriation to this program for FY2026-27 $4,580,000 26 General Funds for state aid for Nebraska Career Scholarships, which shall 27 only be used for such purpose. 28 (2) The unexpended General Fund appropriation balance existing on 29 June 30, 2025, from the appropriation for the Nebraska Career Scholarship 30 program is hereby reappropriated. 31 LB1071 2026 LB1071 2026 -66- (3) There is included in the appropriation to this program for 1 FY2025-26 $600,000 General Funds for state aid for the Rural Health 2 Opportunity Program and Public Health Early Admission Student Track 3 scholarships. There is included in the appropriation to this program for 4 FY2026-27 $600,000 General Funds for state aid for the Rural Health 5 Opportunity Program and Public Health Early Admission Student Track 6 scholarships. 7 (4) It is the intent of the Legislature that upon the approval of 8 the Board of Trustees of the Nebraska State Colleges, the System Office 9 of the Nebraska State Colleges may divide and distribute the funds 10 appropriated to this program among Chadron State College, Peru State 11 College, Wayne State College, and the System Office of the Nebraska State 12 Colleges. 13 (5) It is the intent of the Legislature that Cash Fund revenue from 14 resident tuition, nonresident tuition, off-campus tuition, and fees 15 separately assessed shall be individually accounted for on the Nebraska 16 Information System. 17 (6) The Legislature reaffirms its intent to utilize the Nebraska 18 Educational Data System created by Laws 1978, LB 897, to support the 19 appropriations and oversight process for postsecondary education. It is 20 further the intent of the Legislature that all institutions provide the 21 data in the precise formats required by the Coordinating Commission for 22 Postsecondary Education. 23 (7) The Legislature reaffirms its commitment to long-range and 24 short-range computer planning by the Nebraska state colleges. It is the 25 intent of the Legislature that comprehensive computer plans of the 26 Nebraska state colleges be updated biennially and submitted to the 27 Legislative Fiscal Analyst, the Department of Administrative Services, 28 and the Coordinating Commission for Postsecondary Education on or before 29 October 15 of each odd-numbered year. The plans required to be submitted 30 to the Legislative Fiscal Analyst by this section shall be submitted 31 LB1071 2026 LB1071 2026 -67- electronically. 1 (8) The Department of Administrative Services shall monitor the 2 appropriations and expenditures of the Board of Trustees of the Nebraska 3 State Colleges, Agency No. 50-0, and the Nebraska State Colleges, Agency 4 Nos. 50-1, 50-3, and 50-4, according to NCHEMS-Program Classification 5 Structure, Second Edition. Expenditure authority shall be limited to 6 program appropriations. 7 (9) It is the intent of the Legislature for the Board of Trustees of 8 the Nebraska State Colleges to utilize a trust fund to record revenue and 9 expenses for the Corrections Workforce Development Pathway program at 10 Peru State College. 11 Sec. 81. Laws 2025, LB261, section 202, is amended to read: 12 Sec. 202. AGENCY NO. 54 — NEBRASKA STATE HISTORICAL SOCIETY 13 Program No. 648 - Nebraska State Historical Society 14 15 FY2025-26 FY2026-27 GENERAL FUND 16 4,560,434 4,740,434 GENERAL FUND 17 5,286,038 5,286,038 CASH FUND 18 3,836,010 3,916,427 CASH FUND 19 3,225,382 3,485,799 FEDERAL FUND est. 20 987,580 1,030,275 PROGRAM TOTAL 21 9,384,024 9,687,136 PROGRAM TOTAL 22 9,499,000 9,802,112 SALARY LIMIT 23 5,108,247 5,108,247 The Department of Administrative Services shall monitor the 24 appropriations and expenditures for this program according to the 25 following program classifications: 26 No. 43 - Departmental Administration 27 No. 258 - Library/Archives Division 28 No. 541 - Museum Operation 29 No. 542 - Branch Museums 30 No. 543 - Archeology Division 31 LB1071 2026 LB1071 2026 -68- No. 552 - Historic Preservation 1 No. 632 - Hall of Fame Commission 2 No. 647 - Skeletal Remains Protection 3 No. 653 - Gerald R. Ford Conservation Center 4 There is included in the appropriation to this program for FY2025-26 5 $100,000 Federal Funds estimate for state aid, which shall only be used 6 for such purpose. There is included in the appropriation to this program 7 for FY2026-27 $100,000 Federal Funds estimate for state aid, which shall 8 only be used for such purpose. 9 There is included in the appropriation to this program for FY2025-26 10 $25,000 General Funds and for FY2026-27 $25,000 General Funds to carry 11 out obligations of the agency under the Unmarked Human Burial Sites and 12 Skeletal Remains Protection Act, which shall only be used for such 13 purpose. 14 It is the intent of the Legislature that the Nebraska State 15 Historical Society shall continue to budget and account for each of the 16 branch museums at the subprogram level within this program. 17 Appropriations shall only be expended for the operation, 18 construction, maintenance, or repair of a gift of real property after 19 that property has been approved for acceptance by the Governor and the 20 Legislature as required under section 81-1,113. 21 Sec. 82. Laws 2025, LB261, section 211, is amended to read: 22 Sec. 211. AGENCY NO. 64 — NEBRASKA STATE PATROL 23 Program No. 100 - Public Protection 24 25 FY2025-26 FY2026-27 GENERAL FUND 26 85,964,393 86,758,227 GENERAL FUND 27 89,325,513 89,325,513 CASH FUND 28 10,718,874 10,646,332 CASH FUND 29 10,405,534 10,332,992 FEDERAL FUND est. 30 1,032,003 1,177,933 PROGRAM TOTAL 31 97,715,270 98,582,492 LB1071 2026 LB1071 2026 -69- PROGRAM TOTAL 1 100,763,050 100,836,438 SALARY LIMIT 2 58,325,304 59,914,313 SALARY LIMIT 3 59,391,534 60,834,142 The unexpended General Fund appropriation balance existing on June 4 30, 2025, is hereby reappropriated. 5 The Department of Administrative Services shall monitor the 6 appropriations and expenditures for this program according to the 7 following program classifications: 8 No. 189 - Command and Support 9 No. 190 - Criminal Investigations 10 No. 195 - Road Operations 11 There is included in the appropriation to this program for FY2025-26 12 $150,000 General Funds and $100,000 Federal Funds from the Byrne Criminal 13 History Improvement set-aside funds, subject to available federal 14 appropriation, which shall only be expended for criminal justice 15 information systems improvements. There is included in the appropriation 16 to this program for FY2026-27 $150,000 General Funds and $100,000 Federal 17 Funds from the Byrne Criminal History Improvement set-aside funds, 18 subject to available federal appropriation, which shall only be expended 19 for criminal justice information systems improvements. Federal Funds 20 transferred to the Nebraska State Patrol pursuant to this section shall 21 be expended consistent with all applicable federal laws, rules, and 22 regulations pertaining to Byrne Criminal History Improvement set-aside 23 funds. 24 There is included in the appropriation to this program for FY2025-26 25 $489,979 Cash Funds and for FY2026-27 $489,979 Cash Funds, which 26 appropriation amounts shall only be expended to provide law enforcement 27 coverage along state road construction zones. The Department of 28 Transportation shall contract with the Nebraska State Patrol for such law 29 enforcement coverage and shall pay for such services from the Roads 30 Operations Cash Fund to the Nebraska State Patrol Cash Fund in four equal 31 LB1071 2026 LB1071 2026 -70- quarterly amounts to be transferred by the State Treasurer on or before 1 July 15, October 15, January 15, and April 15, for both FY2025-26 and 2 FY2026-27. 3 Sec. 83. Laws 2025, LB261, section 214, is amended to read: 4 Sec. 214. AGENCY NO. 64 — NEBRASKA STATE PATROL 5 Program No. 630 - State Capitol Security 6 7 FY2025-26 FY2026-27 GENERAL FUND 8 283,387 294,568 GENERAL FUND 9 294,568 294,568 REVOLVING FUND 10 1,986,146 2,052,504 PROGRAM TOTAL 11 2,269,533 2,347,072 PROGRAM TOTAL 12 2,280,714 2,347,072 SALARY LIMIT 13 1,318,550 1,353,911 The unexpended General Fund appropriation balance existing on June 14 30, 2025, is hereby reappropriated. 15 Any security agreements entered into by the Nebraska State Patrol, 16 on behalf of the state capitol security division, shall require that all 17 such revenue be credited directly to the Capitol Security Revolving Fund. 18 For budgeting purposes only, the amount of projected revenue to be 19 received from security agreements entered into by the Nebraska State 20 Patrol, on behalf of the state capitol security division, to be credited 21 directly to the Capitol Security Revolving Fund is estimated to be 22 $532,460 for FY2025-26 and $532,460 for FY2026-27. 23 Sec. 84. Laws 2025, LB261, section 215, is amended to read: 24 Sec. 215. AGENCY NO. 64 — NEBRASKA STATE PATROL 25 Program No. 850 - Nebraska Public Safety Communication System 26 27 FY2025-26 FY2026-27 GENERAL FUND 28 1,044,214 1,119,592 GENERAL FUND 29 1,119,592 1,119,592 CASH FUND 30 5,976,771 5,575,496 PROGRAM TOTAL 31 7,020,985 6,695,088 LB1071 2026 LB1071 2026 -71- PROGRAM TOTAL 1 7,096,363 6,695,088 SALARY LIMIT 2 687,289 694,007 SALARY LIMIT 3 251,250 257,968 The unexpended General Fund appropriation balance existing on June 4 30, 2025, is hereby reappropriated. 5 Sec. 85. Laws 2025, LB261, section 218, is amended to read: 6 Sec. 218. AGENCY NO. 65 — DEPARTMENT OF ADMINISTRATIVE SERVICES 7 Program No. 174 - OCIO Operations 8 9 FY2025-26 FY2026-27 REVOLVING FUND 10 133,742,982 134,431,049 REVOLVING FUND 11 133,742,982 135,160,597 PROGRAM TOTAL 12 133,742,982 134,431,049 PROGRAM TOTAL 13 133,742,982 135,160,597 SALARY LIMIT 14 32,681,705 33,231,856 SALARY LIMIT 15 32,681,705 33,767,981 The Department of Administrative Services shall monitor the 16 appropriations and expenditures for this agency for FY2025-26 and 17 FY2026-27 according to the following program classifications: 18 No. 101 - Chief Information Officer 19 No. 170 - Statewide Computer Network 20 No. 172 - Information Management Services 21 No. 173 - Communications Division 22 No. 245 - Public Safety Communications System 23 Sec. 86. Laws 2025, LB261, section 220, is amended to read: 24 Sec. 220. AGENCY NO. 65 — DEPARTMENT OF ADMINISTRATIVE SERVICES 25 Program No. 509 - Budget Division 26 27 FY2025-26 FY2026-27 GENERAL FUND 28 1,791,371 1,791,371 GENERAL FUND 29 1,990,412 1,990,412 PROGRAM TOTAL 30 1,791,371 1,791,371 LB1071 2026 LB1071 2026 -72- PROGRAM TOTAL 1 1,990,412 1,990,412 SALARY LIMIT 2 1,489,461 1,536,345 The unexpended General Fund appropriation balance existing on June 3 30, 2025, is hereby reappropriated. 4 Sec. 87. Laws 2025, LB261, section 222, is amended to read: 5 Sec. 222. AGENCY NO. 65 — DEPARTMENT OF ADMINISTRATIVE SERVICES 6 Program No. 560 - State Building Division 7 8 FY2025-26 FY2026-27 GENERAL FUND 9 207,050 207,050 GENERAL FUND 10 230,055 230,055 CASH FUND 11 933,457 933,457 REVOLVING FUND 12 93,376,511 53,804,745 PROGRAM TOTAL 13 94,517,018 54,945,252 PROGRAM TOTAL 14 94,540,023 54,968,257 SALARY LIMIT 15 8,931,004 9,140,423 Charges assessed by the Department of Administrative Services 16 pursuant to provisions of subdivision (4)(b) of section 81-1108.17 for 17 the Ferguson House shall not annually exceed an amount calculated as 18 follows: 19 (1) Multiply the insured replacement value of the Ferguson House 20 property by two one-hundredths; 21 (2) Divide the amount of tenant-occupied gross square feet of 22 Ferguson House space by the Ferguson House gross square feet of total 23 space; and 24 (3) Multiply the amount computed in subdivision (1) of this section 25 by the amount computed in subdivision (2) of this section. 26 Sec. 88. Laws 2025, LB261, section 225, is amended to read: 27 Sec. 225. AGENCY NO. 65 — DEPARTMENT OF ADMINISTRATIVE SERVICES 28 Program No. 591 - Tort Claims 29 30 FY2025-26 FY2026-27 LB1071 2026 LB1071 2026 -73- GENERAL FUND 1 210,000 210,000 CASH FUND 2 170,000 210,360 CASH FUND 3 170,000 170,000 PROGRAM TOTAL 4 380,000 420,360 PROGRAM TOTAL 5 380,000 380,000 (1) The following amounts are hereby transferred to the Tort Claims 6 Fund from the respective agency fund balances: 7 (a) $797 from the Nebraska Brand Committee; 8 (b) $4,487 from the Department of Motor Vehicles; 9 (c) $22,691 from the Game and Parks Commission; 10 (d) $30,934 from the Department of Transportation; and 11 (e) $660 from the Board of Trustees of the Nebraska State Colleges. 12 Such sum shall be transferred to the risk management and state 13 claims division no later than August 1, 2025, or in four equal payments 14 on August 1, October 1, January 1, and April 1, at the discretion of the 15 Risk Manager. 16 (2) The following amounts are hereby transferred to the Tort Claims 17 Fund from the respective agency fund balances: 18 (a) $797 from the Nebraska Brand Committee; 19 (b) $4,487 from the Department of Motor Vehicles; 20 (c) $23,767 $22,691 from the Game and Parks Commission; 21 (d) $60,201 $30,934 from the Department of Transportation; and 22 (e) $660 from the Board of Trustees of the Nebraska State 23 Colleges; . 24 (f) $865 from the Department of Agriculture; 25 (g) $1,359 from the State Department of Education; 26 (h) $2,162 from the Board of Regents of the University of Nebraska; 27 and 28 (i) $5,630 from the Department of Administrative Services, state 29 building division. 30 Such sum shall be transferred to the risk management and state 31 LB1071 2026 LB1071 2026 -74- claims division no later than August 1, 2026, or in four equal payments 1 on August 1, October 1, January 1, and April 1, at the discretion of the 2 Risk Manager. 3 It is the intent of the Legislature that transfers specified in this 4 section for FY2026-27 be adjusted by the One Hundred Ninth Legislature, 5 Second Session, 2026, in accordance with information available after July 6 1, 2025. 7 Sec. 89. Laws 2025, LB261, section 228, is amended to read: 8 Sec. 228. AGENCY NO. 65 — DEPARTMENT OF ADMINISTRATIVE SERVICES 9 Program No. 594 - State Insurance 10 11 FY2025-26 FY2026-27 REVOLVING FUND 12 13,794,411 13,544,411 REVOLVING FUND 13 13,544,411 13,544,411 PROGRAM TOTAL 14 13,794,411 13,544,411 PROGRAM TOTAL 15 13,544,411 13,544,411 The unexpended Cash Fund appropriation balance existing on June 30, 16 2025, is hereby reappropriated. 17 Sec. 90. Laws 2025, LB261, section 229, is amended to read: 18 Sec. 229. AGENCY NO. 65 — DEPARTMENT OF ADMINISTRATIVE SERVICES 19 Program No. 605 - Personnel Division 20 21 FY2025-26 FY2026-27 GENERAL FUND 22 932,263 1,492,263 GENERAL FUND 23 1,592,263 1,592,263 REVOLVING FUND 24 10,109,565 9,549,565 REVOLVING FUND 25 9,549,565 9,549,565 PROGRAM TOTAL 26 11,041,828 11,041,828 PROGRAM TOTAL 27 11,141,828 11,141,828 SALARY LIMIT 28 8,257,051 8,297,478 SALARY LIMIT 29 8,303,408 8,343,835 Sec. 91. Laws 2025, LB261, section 231, is amended to read: 30 Sec. 231. AGENCY NO. 65 — DEPARTMENT OF ADMINISTRATIVE SERVICES 31 LB1071 2026 LB1071 2026 -75- Program No. 608 - Employee Relations Division 1 2 FY2025-26 FY2026-27 GENERAL FUND 3 293,712 296,236 GENERAL FUND 4 379,680 382,204 PROGRAM TOTAL 5 293,712 296,236 PROGRAM TOTAL 6 379,680 382,204 SALARY LIMIT 7 279,721 289,634 The unexpended General Fund appropriation balance existing on June 8 30, 2025, is hereby reappropriated. 9 Sec. 92. Laws 2025, LB261, section 232, is amended to read: 10 Sec. 232. AGENCY NO. 65 — DEPARTMENT OF ADMINISTRATIVE SERVICES 11 Program No. 685 - Office of the Nebraska Capitol Commission 12 13 FY2025-26 FY2026-27 GENERAL FUND 14 4,678,873 5,005,552 GENERAL FUND 15 5,198,748 5,525,427 CASH FUND 16 60,243 60,243 REVOLVING FUND 17 -0- -0- REVOLVING FUND 18 4,750 4,750 PROGRAM TOTAL 19 4,739,116 5,065,795 PROGRAM TOTAL 20 5,263,741 5,590,420 SALARY LIMIT 21 1,887,562 1,935,952 The unexpended General Fund appropriation balance existing on June 22 30, 2025, is hereby reappropriated. It is the intent of the Legislature 23 that any reappropriated balance, other than Capitol Heating, Ventilating, 24 and Air Conditioning Systems Replacement project manager reappropriation, 25 be used for unexpected increases in utility expenses. 26 Sec. 93. Laws 2025, LB261, section 237, is amended to read: 27 Sec. 237. AGENCY NO. 67 — EQUAL OPPORTUNITY COMMISSION 28 Program No. 59 - Enforcement of Standards 29 30 FY2025-26 FY2026-27 LB1071 2026 LB1071 2026 -76- GENERAL FUND 1 1,500,988 1,468,379 GENERAL FUND 2 1,500,988 1,547,076 FEDERAL FUND est. 3 1,107,432 1,150,189 PROGRAM TOTAL 4 2,608,420 2,618,568 PROGRAM TOTAL 5 2,608,420 2,697,265 SALARY LIMIT 6 1,687,153 1,708,518 SALARY LIMIT 7 1,687,153 1,787,215 Sec. 94. Laws 2025, LB261, section 241, is amended to read: 8 Sec. 241. AGENCY NO. 69 — NEBRASKA ARTS COUNCIL 9 Program No. 329 - Arts and Humanities Preservation 10 11 FY2025-26 FY2026-27 GENERAL FUND 12 -0- 600,000 CASH FUND 13 1,449,763 849,763 CASH FUND 14 1,449,763 1,449,763 PROGRAM TOTAL 15 1,449,763 1,449,763 SALARY LIMIT 16 46,289 46,289 There is included in the appropriation to this program for FY2025-26 17 $1,372,500 Cash Funds for state aid, which shall only be used for such 18 purpose. There is included in the appropriation to this program for 19 FY2026-27 $600,000 General Funds and $772,500 $1,372,500 Cash Funds for 20 state aid, which shall only be used for such purpose. 21 The budget division of the Department of Administrative Services 22 shall only allot state aid cash funds appropriated to this program if the 23 Nebraska Arts Council provides evidence of dollar-for-dollar matching 24 funds derived from nonstate sources, as required in section 82-332. 25 Sec. 95. Laws 2025, LB261, section 245, is amended to read: 26 Sec. 245. AGENCY NO. 72 — DEPARTMENT OF ECONOMIC DEVELOPMENT 27 Program No. 601 - Community and Rural Development 28 29 FY2025-26 FY2026-27 GENERAL FUND 30 7,294,942 5,594,942 LB1071 2026 LB1071 2026 -77- GENERAL FUND 1 7,294,942 6,294,942 CASH FUND 2 36,575,991 21,671,030 FEDERAL FUND est. 3 54,511,806 54,571,661 FEDERAL FUND est. 4 54,572,337 54,632,192 PROGRAM TOTAL 5 98,382,739 81,837,633 PROGRAM TOTAL 6 98,443,270 82,598,164 SALARY LIMIT 7 3,269,540 3,321,255 SALARY LIMIT 8 3,330,071 3,381,786 There is included in the appropriation to this program for FY2025-26 9 $6,580,762 General Funds, $33,726,860 Cash Funds, and $50,530,110 Federal 10 Funds estimate for state aid, which shall only be used for such purpose. 11 There is included in the appropriation to this program for FY2026-27 12 $4,880,762 $5,580,762 General Funds, $19,023,140 Cash Funds, and 13 $50,530,110 Federal Funds estimate for state aid, which shall only be 14 used for such purpose. 15 There is included in the appropriation to this program for FY2025-26 16 $250,000 Cash Funds and for FY2026-27 $-0- Cash Funds from the Middle 17 Income Workforce Housing Investment Fund to conduct a study regarding 18 prefabricated housing in Nebraska. 19 There is included in the amount shown as aid for FY2025-26 $700,000 20 General Funds to provide aid funding to development districts formed 21 under sections 13-1901 to 13-1907. There is included in the amount shown 22 as aid for FY2026-27 $-0- $700,000 General Funds to provide aid funding 23 to development districts formed under sections 13-1901 to 13-1907. 24 There is included in the amount shown as aid for FY2025-26 25 $4,880,762 General Funds to provide aid for mentorship programs for 26 nonprofit organizations that meet eligibility requirements designed by 27 the Department of Economic Development to improve reading levels for 28 elementary students. There is included in the amount shown as aid for 29 FY2026-27 $4,880,762 General Funds to provide aid for mentorship programs 30 for nonprofit organizations that meet eligibility requirements designed 31 LB1071 2026 LB1071 2026 -78- by the Department of Economic Development to improve reading levels for 1 elementary students. 2 There is included in the amount shown as aid for FY2025-26 3 $1,000,000 General Funds and for FY2026-27 $-0- General Funds for the 4 grant authorized in section 81-1213.04, which shall only be used for such 5 purpose. 6 The unexpended Cash Fund appropriation balance for unexpended 7 obligations existing on June 30, 2025, for the Rural Workforce Housing 8 Investment Act, the Middle Income Workforce Housing Investment Act, the 9 Nebraska Affordable Housing Act, and the Nebraska Rural Projects Act, is 10 hereby reappropriated. 11 Sec. 96. Laws 2025, LB261, section 246, is amended to read: 12 Sec. 246. AGENCY NO. 72 — DEPARTMENT OF ECONOMIC DEVELOPMENT 13 Program No. 603 - Industrial Recruitment 14 15 FY2025-26 FY2026-27 GENERAL FUND 16 15,637,846 15,712,821 GENERAL FUND 17 15,718,538 15,805,071 CASH FUND 18 33,019,625 7,525,784 CASH FUND 19 33,019,625 7,525,784 FEDERAL FUND est. 20 21,183,754 21,188,298 PROGRAM TOTAL 21 69,841,225 44,426,903 PROGRAM TOTAL 22 69,921,917 44,519,153 SALARY LIMIT 23 4,557,801 4,687,967 SALARY LIMIT 24 4,603,821 4,733,987 The unexpended Cash Fund appropriation balance for unexpended 25 obligations existing on June 30, 2025, for the Site and Building 26 Development Act, is hereby reappropriated. 27 There is included in the appropriation to this program for FY2025-26 28 $11,020,352 General Funds, $31,839,197 Cash Funds, and $20,737,571 29 Federal Funds estimate for state aid, which shall only be used for such 30 purpose. There is included in the appropriation to this program for 31 LB1071 2026 LB1071 2026 -79- FY2026-27 $11,020,352 General Funds, $6,339,197 Cash Funds, and 1 $20,737,571 Federal Funds estimate for state aid, which shall only be 2 used for such purpose. 3 It is the intent of the Legislature to appropriate an additional 4 $4,500,000 Cash Funds from the Site and Building Development Fund in 5 FY2027-28 pursuant to subdivision (1)(h) of section 81-12,147. 6 The General Fund appropriation shown for this program for FY2026-27 7 is reduced by $12,120,352 if Legislative Bill XXX, One Hundred Ninth 8 Legislature, Second Session, 2026, becomes law. The Cash Fund 9 appropriation shown for this program for FY2026-27 is increased by 10 $15,000,000, which shall only be used for state aid, if Legislative Bill 11 XXX, One Hundred Ninth Legislature, Second Session, 2026, becomes law. 12 Sec. 97. Laws 2025, LB261, section 247, is amended to read: 13 Sec. 247. AGENCY NO. 72 — DEPARTMENT OF ECONOMIC DEVELOPMENT 14 Program No. 604 - Business Incentives 15 16 FY2025-26 FY2026-27 GENERAL FUND 17 2,392,016 2,392,016 GENERAL FUND 18 2,460,522 2,460,522 CASH FUND 19 54,000,000 50,000,000 PROGRAM TOTAL 20 56,392,016 52,392,016 PROGRAM TOTAL 21 56,460,522 52,460,522 SALARY LIMIT 22 1,260,501 1,260,501 SALARY LIMIT 23 1,329,007 1,329,007 There is included in the appropriation to this program for FY2025-26 24 $50,000,000 Cash Funds from the Nebraska Transformational Project Fund as 25 state aid, which shall only be used for such purpose. There is included 26 in the appropriation to this program for FY2026-27 $50,000,000 Cash Funds 27 from the Nebraska Transformational Project Fund as state aid, which shall 28 only be used for such purpose. 29 There is included in the appropriation to this program for FY2025-26 30 $4,000,000 Cash Funds and for FY2026-27 $-0- Cash Funds from the ImagiNE 31 LB1071 2026 LB1071 2026 -80- Nebraska Revolving Loan Fund for state aid, which shall only be used for 1 such purpose. 2 The unexpended Cash Fund appropriation balance existing on June 30, 3 2025, is hereby reappropriated. 4 Sec. 98. Laws 2025, LB261, section 248, is amended to read: 5 Sec. 248. AGENCY NO. 72 — DEPARTMENT OF ECONOMIC DEVELOPMENT 6 Program No. 611 - Economic Recovery 7 8 FY2025-26 FY2026-27 CASH FUND 9 31,318,519 31,378,477 PROGRAM TOTAL 10 31,318,519 31,378,477 SALARY LIMIT 11 2,624,620 2,658,678 There is included in the appropriation to this program for FY2025-26 12 $27,448,770 Cash Funds for state aid, which shall only be used for such 13 purpose. There is included in the appropriation to this program for 14 FY2026-27 $27,448,770 Cash Funds for state aid, which shall only be used 15 for such purpose. 16 The unexpended General Fund appropriation balance existing on June 17 30, 2025, is hereby reappropriated. The unexpended Cash Fund 18 appropriation balance existing on June 30, 2025, is hereby 19 reappropriated. 20 The unexpended Federal Fund appropriation balance existing on June 21 30, 2025, from funds allocated to the State of Nebraska from the United 22 States Economic Development Administration's American Rescue Plan Travel, 23 Tourism and Outdoor Recreation program, is hereby reappropriated. The 24 unexpended Federal Fund appropriation balance existing on June 30, 2025, 25 from funds allocated to the State of Nebraska from the federal 26 Coronavirus Capital Projects Fund pursuant to the federal American Rescue 27 Plan Act of 2021, 42 U.S.C. 804, is hereby reappropriated. 28 Sec. 99. Laws 2025, LB261, section 255, is amended to read: 29 Sec. 255. AGENCY NO. 77 — COMMISSION OF INDUSTRIAL RELATIONS 30 Program No. 531 - Administration 31 LB1071 2026 LB1071 2026 -81- 1 FY2025-26 FY2026-27 GENERAL FUND 2 277,064 283,817 GENERAL FUND 3 277,064 283,877 PROGRAM TOTAL 4 277,064 283,817 PROGRAM TOTAL 5 277,064 283,877 SALARY LIMIT 6 176,502 182,031 Sec. 100. Laws 2025, LB261, section 258, is amended to read: 7 Sec. 258. AGENCY NO. 78 — NEBRASKA COMMISSION ON LAW ENFORCEMENT AND 8 CRIMINAL JUSTICE 9 Program No. 198 - Central Administration 10 11 FY2025-26 FY2026-27 GENERAL FUND 12 2,697,764 2,772,331 GENERAL FUND 13 620,939 645,212 CASH FUND 14 908,642 809,016 CASH FUND 15 51,948 54,053 FEDERAL FUND est. 16 7,695,251 7,759,483 FEDERAL FUND est. 17 5,605,606 5,630,099 PROGRAM TOTAL 18 11,301,657 11,340,830 PROGRAM TOTAL 19 6,278,493 6,329,364 SALARY LIMIT 20 2,679,559 2,763,911 SALARY LIMIT 21 884,973 912,835 The Department of Administrative Services shall monitor the 22 appropriations and expenditures for this program according to the 23 following program classifications: 24 No. 198 - Central Administration 25 No. 203 - Jail Standards Board 26 No. 215 - Criminal Justice Information System 27 No. 220 - Community Corrections Division 28 Funds appropriated to Program 215 shall be used to support criminal 29 justice information systems projects for state law enforcement agencies 30 LB1071 2026 LB1071 2026 -82- and to assist with the sharing of criminal justice information by 1 federal, state, and local agencies. 2 There is included in the appropriation to this program for FY2025-26 3 $4,520,673 Federal Funds estimate for state aid, which shall only be used 4 for such purpose. There is included in the appropriation to this program 5 for FY2026-27 $4,520,673 Federal Funds estimate for state aid, which 6 shall only be used for such purpose. 7 There is included in the appropriation to this program for FY2025-26 8 $327,736 General Funds to operate a victim notification system, which 9 shall only be used for such purpose. There is included in the 10 appropriation to this program for FY2026-27 $327,736 General Funds to 11 operate a victim notification system, which shall only be used for such 12 purpose. 13 The budget division of the Department of Administrative Services 14 shall administratively transfer Salary Limits among Programs 150, 155, 15 198, 201, 215, and 220 within Agency 78, upon written certification by 16 the executive director that the Nebraska Commission on Law Enforcement 17 and Criminal Justice has determined that such transfer is necessary for 18 the efficient functioning of agency operations. 19 The unexpended General Fund appropriation balance, less aid, 20 existing on June 30, 2025, less 1,800,000, is hereby reappropriated. 21 Sec. 101. Laws 2025, LB261, section 276, is amended to read: 22 Sec. 276. AGENCY NO. 84 — DEPARTMENT OF WATER, ENERGY, AND 23 ENVIRONMENT 24 Program No. 313 - Water Sustainability Fund 25 26 FY2025-26 FY2026-27 CASH FUND 27 5,172,364 -0- CASH FUND 28 -0- -0- PROGRAM TOTAL 29 5,172,364 -0- PROGRAM TOTAL 30 -0- -0- The unexpended Cash Fund appropriation balance appropriated to the 31 LB1071 2026 LB1071 2026 -83- Department of Natural Resources for this program existing on June 30, 1 2025, is hereby reappropriated to the Department of Water, Energy, and 2 Environment for this program. 3 There is included in the appropriation to this program for FY2025-26 4 $5,172,364 Cash Funds, plus any reappropriated amounts, for state aid, 5 which shall only be used for such purpose. There is included in the 6 appropriation to this program for FY2026-27 $-0- Cash Funds, plus any 7 reappropriated amounts, for state aid, which shall only be used for such 8 purpose. 9 Sec. 102. Laws 2025, LB261, section 279, is amended to read: 10 Sec. 279. AGENCY NO. 84 — DEPARTMENT OF WATER, ENERGY, AND 11 ENVIRONMENT 12 Program No. 334 - Soil and Water Conservation 13 14 FY2025-26 FY2026-27 GENERAL FUND 15 9,645,854 10,170,854 GENERAL FUND 16 10,708,426 10,758,426 CASH FUND 17 9,573,272 9,614,357 FEDERAL FUND est. 18 2,207,789 2,273,709 PROGRAM TOTAL 19 21,426,915 22,058,920 PROGRAM TOTAL 20 22,489,487 22,646,492 SALARY LIMIT 21 8,201,870 8,223,188 SALARY LIMIT 22 8,618,370 8,639,688 There is hereby reappropriated an amount certified by the Department 23 of Water, Energy, and Environment to the budget administrator of the 24 budget division of the Department of Administrative Services of the 25 unexpended General Fund and Cash Fund appropriation balances appropriated 26 to the Department of Natural Resources for this program existing on June 27 30, 2025, that are allocated in budget subprograms 19, 20, 21, and 24 of 28 Program 334. Reappropriated funds shall be allocated to the same budget 29 subprogram. 30 There is included in the appropriation to this program for FY2025-26 31 LB1071 2026 LB1071 2026 -84- $6,450,000 $7,450,000 Cash Funds plus any reappropriated amounts and 1 $5,000 Federal Funds estimate, for state aid, which shall only be used 2 for such purpose. There is included in the appropriation to this program 3 for FY2026-27 $6,000,000 $7,450,000 Cash Funds plus any reappropriated 4 amounts and $5,000 Federal Funds estimate, for state aid, which shall 5 only be used for such purpose. 6 The unexpended Cash Fund appropriation balance appropriated to the 7 Department of Natural Resources for this program existing on June 30, 8 2025, is hereby reappropriated to the Department of Water, Energy, and 9 Environment for this program. 10 The General Fund appropriation shown for this program for FY2026-27 11 is reduced by $210,000 if Legislative Bill 761, One Hundred Ninth 12 Legislature, Second Session, 2026, becomes law. The Cash Fund 13 appropriation shown for this program for FY2026-27 is increased by 14 $210,000 if Legislative Bill 761, One Hundred Ninth Legislature, Second 15 Session, 2026, becomes law. 16 Sec. 103. Laws 2025, LB261, section 280, is amended to read: 17 Sec. 280. AGENCY NO. 84 — DEPARTMENT OF WATER, ENERGY, AND 18 ENVIRONMENT 19 Program No. 513 - Environmental Quality 20 21 FY2025-26 FY2026-27 GENERAL FUND 22 5,250,060 5,250,060 GENERAL FUND 23 5,593,323 5,593,323 CASH FUND 24 42,816,431 43,115,996 FEDERAL FUND est. 25 45,798,301 46,175,320 PROGRAM TOTAL 26 93,864,792 94,541,376 PROGRAM TOTAL 27 94,208,055 94,884,639 SALARY LIMIT 28 18,561,743 18,956,247 SALARY LIMIT 29 18,821,791 19,216,295 The Department of Administrative Services shall monitor the 30 appropriations and expenditures for this program according to the 31 LB1071 2026 LB1071 2026 -85- following program classifications: 1 No. 513 - Administration 2 No. 586 - Water Quality 3 No. 587 - Land Quality 4 No. 588 - Air Quality 5 There is included in the appropriation to this program for FY2025-26 6 $18,645,601 Cash Funds and $24,538,513 Federal Funds estimate for state 7 aid, which shall only be used for such purpose. There is included in the 8 appropriation to this program for FY2026-27 $18,645,601 Cash Funds and 9 $24,529,499 Federal Funds estimate for state aid, which shall only be 10 used for such purpose. 11 The unexpended Cash Fund appropriation balance appropriated to the 12 Department of Environment and Energy Natural Resources for this program 13 existing on June 30, 2025, up to $6,000,000, is hereby reappropriated for 14 providing grants to metropolitan utilities districts for lead service 15 line replacements in accordance with section 71-5328. 16 The General Fund appropriation shown for this program for FY2026-27 17 is reduced by $315,000 if Legislative Bill 761, One Hundred Ninth 18 Legislature, Second Session, 2026, becomes law. The Cash Fund 19 appropriation shown for this program for FY2026-27 is increased by 20 $315,000 if Legislative Bill 761, One Hundred Ninth Legislature, Second 21 Session, 2026, becomes law. 22 Sec. 104. Laws 2025, LB261, section 283, is amended to read: 23 Sec. 283. AGENCY NO. 85 — PUBLIC EMPLOYEES RETIREMENT BOARD 24 Program No. 41 - Administration of Retirement Systems and Deferred 25 Compensation 26 27 FY2025-26 FY2026-27 CASH FUND 28 8,938,927 8,938,927 CASH FUND 29 8,995,527 8,995,527 PROGRAM TOTAL 30 8,938,927 8,938,927 PROGRAM TOTAL 31 8,995,527 8,995,527 LB1071 2026 LB1071 2026 -86- SALARY LIMIT 1 3,886,193 3,998,356 SALARY LIMIT 2 3,942,793 4,054,956 Sec. 105. Laws 2025, LB261, section 285, is amended to read: 3 Sec. 285. AGENCY NO. 85 — PUBLIC EMPLOYEES RETIREMENT BOARD 4 Program No. 515 - Public Employees Retirement 5 6 FY2025-26 FY2026-27 GENERAL FUND 7 36,444,018 22,219,812 GENERAL FUND 8 36,444,018 18,112,000 PROGRAM TOTAL 9 36,444,018 22,219,812 PROGRAM TOTAL 10 36,444,018 18,112,000 There is included in the appropriation to this program for FY2025-26 11 $17,541,637 General Funds to provide additional funding to the School 12 Employees Retirement System of the State of Nebraska, which shall only be 13 used for such purpose. There is included in the appropriation to this 14 program for FY2026-27 $-0- General Funds to provide additional funding to 15 the School Employees Retirement System of the State of Nebraska, which 16 shall only be used for such purpose. 17 There is included in the appropriation to this program for FY2025-26 18 $10,607,612 General Funds to provide additional funding to the Omaha 19 School Employees Retirement System, which shall only be used for such 20 purpose. There is included in the appropriation to this program for 21 FY2026-27 $11,581,992 $10,600,000 General Funds to provide additional 22 funding to the Omaha School Employees Retirement System, which shall only 23 be used for such purpose. 24 There is included in the appropriation to this program for FY2025-26 25 $6,834,870 General Funds to provide additional funding to the Nebraska 26 State Patrol Retirement System, which shall only be used for such 27 purpose. There is included in the appropriation to this program for 28 FY2026-27 $9,416,612 $6,000,000 General Funds to provide additional 29 funding to the Nebraska State Patrol Retirement System, which shall only 30 be used for such purpose. 31 LB1071 2026 LB1071 2026 -87- There is included in the appropriation to this program for FY2025-26 1 $1,459,899 General Funds to provide additional funding to the Nebraska 2 Judges Retirement System, which shall only be used for such purpose. 3 There is included in the appropriation to this program for FY2026-27 4 $1,221,208 $1,512,000 General Funds to provide additional funding to the 5 Nebraska Judges Retirement System, which shall only be used for such 6 purpose. 7 Pursuant to section 84-1319.01, each state agency participating in 8 the State Employees Retirement System of the State of Nebraska shall 9 contribute an amount to the State Equal Retirement Benefit Fund to 10 provide all similarly situated male and female members with equal 11 benefits. It is the intent of the Legislature that the Public Employees 12 Retirement Board notify each state agency of the amount to be paid to the 13 fund for FY2025-26 and FY2026-27. 14 Sec. 106. Laws 2025, LB261, section 287, is amended to read: 15 Sec. 287. AGENCY NO. 87 — NEBRASKA ACCOUNTABILITY AND DISCLOSURE 16 COMMISSION 17 Program No. 94 - Nebraska Political Accountability 18 19 FY2025-26 FY2026-27 GENERAL FUND 20 704,672 408,979 GENERAL FUND 21 704,672 594,602 CASH FUND 22 439,602 625,908 CASH FUND 23 439,602 440,285 PROGRAM TOTAL 24 1,144,274 1,034,887 SALARY LIMIT 25 636,952 657,012 Sec. 107. Laws 2025, LB261, section 289, is amended to read: 26 Sec. 289. AGENCY NO. 90 — COMMISSION ON AFRICAN AMERICAN AFFAIRS 27 Program No. 863 - African American Commission 28 29 FY2025-26 FY2026-27 GENERAL FUND 30 272,507 307,558 GENERAL FUND 31 297,507 307,558 LB1071 2026 LB1071 2026 -88- CASH FUND 1 50,000 25,000 CASH FUND 2 25,000 25,000 PROGRAM TOTAL 3 322,507 332,558 SALARY LIMIT 4 196,083 202,160 The unexpended General Fund appropriation balance existing on June 5 30, 2025, is hereby reappropriated. 6 Sec. 108. Laws 2025, LB261, section 300, is amended to read: 7 Sec. 300. CASH FUNDS. 8 The receipts for FY2025-26 and FY2026-27 inuring to the several Cash 9 Funds, together with any amounts held in account by the State Treasurer 10 on June 30, 2025, are hereby credited to each of the funds respectively. 11 Expenditure of Cash Funds appropriated in this act shall be limited 12 to the amount shown by program except when specific exceptions are made. 13 The amounts appropriated in this act include the following funds: 14 (1) Legislative Council: Nebraska Legislative Shared Information 15 System Cash Fund, Donations/Contributions Cash Fund, Nebraska Statutes 16 Cash Fund, Clerk of the Legislature Cash Fund, Biotechnology Development 17 Cash Fund, Nebraska Health Care Cash Fund; 18 (2) Supreme Court: Supreme Court Reports Cash Fund, Court Appointed 19 Special Advocate Fund, Nebraska Statutes Distribution Cash Fund, Supreme 20 Court Attorney Services Cash Fund, Probation Program Cash Fund, Probation 21 Cash Fund, State Probation Contractual Services Cash Fund, Dispute 22 Resolution Cash Fund, Counsel for Discipline Cash Fund, Supreme Court 23 Education Fund, Supreme Court Automation Cash Fund, Parenting Act Fund, 24 Public Guardianship Cash Fund, Administrative Office of the Courts Cash 25 Fund, Bar Commission Cash Fund; 26 (3) Governor: Governor's Policy Research Cash Fund; 27 (4) Secretary of State: Records Management Cash Fund, Secretary of 28 State Cash Fund, Election Administration Fund; 29 (5) Auditor of Public Accounts: Auditor of Public Accounts Cash Fund 30 Cooperative Audit Cash Fund; 31 LB1071 2026 LB1071 2026 -89- (6) Attorney General: Motor Vehicle Fraud Cash Fund, Department of 1 Justice Natural Resources Enforcement Fund, State Settlement Cash Fund, 2 Nebraska Health Care Cash Fund, State Medicaid Fraud Control Unit Cash 3 Fund, Financial Fraud Victims' Reimbursement Fund; 4 (7) State Treasurer: State Treasurer Administrative Fund, Unclaimed 5 Property Cash Fund, Mutual Finance Assistance Fund, Education College 6 Savings Plan Administrative Fund, Education College Savings Plan Expense 7 Fund, Convention Center Support Fund, State Disbursement Unit Cash Fund, 8 Treasury Management Cash Fund, Sports Arena Facility Support Fund, 9 Political Subdivision Recapture Cash Fund, Inland Port Authority Fund, 10 College Savings Incentive Cash Fund, Medical Debt Relief Fund, Give to 11 Enable Support Cash Fund; 12 (8) State Department of Education: State Department of Education 13 Cash Fund, Certification Fund, School Technology Fund, Tuition Recovery 14 Cash Fund, Private Postsecondary Career Schools Cash Fund, School 15 District Reorganization Fund, Early Childhood Education Endowment Cash 16 Fund, Nebraska Education Improvement Fund, High School Equivalency Grant 17 Fund, Expanded Learning Opportunity Grant Fund, Education Future Fund, 18 Behavioral Training Cash Fund, Mental Health Training Cash Fund, College 19 Pathway Program Cash Fund, School Safety and Security Fund, Computer 20 Science and Technology Education Fund, State Department of Education 21 Improvement Grant Fund, School Emergency Response Mapping Fund; 22 (9) Public Service Commission: Nebraska Grain Warehouse Surveillance 23 Cash Fund, Nebraska Telecommunications Relay System Fund, Public Service 24 Commission Housing and Recreational Vehicle Cash Fund, Nebraska 25 Telecommunications Universal Service Fund, Moisture Testing Examination 26 Fund, Grain Warehouse Auditing Fund, Municipal Rate Negotiations 27 Revolving Loan Fund, Public Service Commission Pipeline Regulation Fund, 28 911 Service System Fund, Transportation Network Company Regulation Cash 29 Fund, 211 Cash Fund, Nebraska Health Care Cash Fund; 30 (10) Department of Revenue: Department of Revenue Enforcement Fund, 31 LB1071 2026 LB1071 2026 -90- State Lottery Operation Cash Fund, Marijuana and Controlled Substances 1 Tax Administration Cash Fund, Waste Reduction and Recycling Incentive 2 Fees Collection Fund, Petroleum Release Remedial Action Collection Fund, 3 Litter Fee Collection Fund, Severance Tax Administration Fund, Charitable 4 Gaming Operations Fund, Tobacco Products Administration Cash Fund, 5 Nebraska Incentives Fund, Motor Fuel Tax Enforcement and Collection Cash 6 Fund, Nebraska Health Care Cash Fund, State Athletic Commissioner's Cash 7 Fund, Department of Revenue Property Assessment Division Cash Fund, 8 Property Tax Credit Cash Fund, Nebraska Advantage Transformational 9 Tourism and Redevelopment Act Cash Fund, Airline and Carline Cash Fund, 10 Compulsive Gamblers Assistance Fund, School District Property Tax Relief 11 Credit Fund; 12 (11) Department of Agriculture: Fertilizers and Soil Conditioners 13 Administrative Fund, Commercial Feed Administration Cash Fund, Pure Milk 14 Cash Fund, Soil and Plant Analysis Laboratory Cash Fund, Livestock 15 Auction Market Fund, Nebraska Potato Development Fund, Weights and 16 Measures Administrative Fund, Nebraska Poultry and Egg Development, 17 Utilization, and Marketing Fund, Agricultural Products Marketing 18 Information Cash Fund, Pure Food Cash Fund, Nebraska Agricultural 19 Products Marketing Cash Fund, State Apiary Cash Fund, Weed Book Cash 20 Fund, Pesticide Administrative Cash Fund, Nebraska Seed Administrative 21 Cash Fund, Plant Protection and Plant Pest Cash Fund, Tractor Permit Cash 22 Fund, Nebraska Origin and Premium Quality Grain Cash Fund, Animal Damage 23 Control Cash Fund, Noxious Weed Cash Fund, Buffer Strip Incentive Fund, 24 Winery and Grape Producers Promotional Fund, Commercial Dog and Cat 25 Operator Inspection Program Cash Fund, Domesticated Cervine Animal Cash 26 Fund, Agricultural Laboratory Testing Services Cash Fund, Agricultural 27 Suppliers Lease Protection Cash Fund, Nebraska Beer Industry Promotional 28 Fund, Animal Health and Disease Control Act Cash Fund; 29 (12) Department of Banking and Finance: Financial Institution 30 Assessment Cash Fund, Securities Act Cash Fund, Department of Banking and 31 LB1071 2026 LB1071 2026 -91- Finance Settlement Cash Fund; 1 (13) State Fire Marshal: Nebraska Natural Gas Pipeline Safety Cash 2 Fund, State Fire Marshal Cash Fund, Underground Storage Tank Fund, 3 Training Division Cash Fund, Reduced Cigarette Ignition Propensity Fund, 4 Boiler Inspection Cash Fund, Mechanical Safety Inspection Fund; 5 (14) Department of Insurance: Department of Insurance Cash Fund; 6 (15) Department of Labor: Employment Security Special Contingent 7 Fund, Nebraska Training and Support Cash Fund, Contractor and 8 Professional Employer Organization Registration Cash Fund, Sector 9 Partnership Program Fund, Workforce Development Program Cash Fund, 10 Employment Security Administration Fund; 11 (16) Department of Motor Vehicles: Motor Carrier Division Cash Fund, 12 Department of Motor Vehicles Cash Fund, Department of Motor Vehicles 13 Ignition Interlock Fund, License Plate Cash Fund, Vehicle Title and 14 Registration System Replacement and Maintenance Cash Fund, Operator's 15 License Services Fund, System Replacement and Maintenance Fund, Highway 16 Tax Fund, Motor Carrier Services System Replacement and Maintenance Fund; 17 (17) Department of Health and Human Services: Health and Human 18 Services Cash Fund, School District Reimbursement Fund, Nebraska Child 19 Abuse Prevention Fund, Nebraska Health Care Cash Fund, Childhood Care 20 Cash Fund, University of Nebraska Medical Center Medical Education 21 Revolving Fund, Behavioral Health Services Fund, Professional and 22 Occupational Credentialing Cash Fund, Rural Health Professional Incentive 23 Fund, Organ and Tissue Donor Awareness and Education Fund, Prescription 24 Drug Monitoring Program Fund, ICF/DD Reimbursement Protection Fund, 25 Nebraska Emergency Medical System Operations Fund, Radiation 26 Transportation Emergency Response Cash Fund, Nursing Facility Quality 27 Assurance Fund, Health Care Homes for the Medically Underserved Fund, 28 Nursing Faculty Student Loan Cash Fund, Nursing Facility Penalty Cash 29 Fund, Homeless Shelter Assistance Trust Fund, Patient Safety Cash Fund, 30 Medicaid Managed Care Excess Profit Fund, HCBS Enhanced FMAP Fund, Opioid 31 LB1071 2026 LB1071 2026 -92- Treatment Infrastructure Cash Fund, Opioid Prevention and Treatment Cash 1 Fund, Hospital Quality Assurance and Access Assessment Fund, Medicaid 2 Access and Quality Fund, Domestic Violence and Sex Trafficking Survivor 3 Housing Assistance Fund, 988 Emergency Lifeline Cash Fund, Compulsive 4 Gamblers Assistance Fund; 5 (18) Department of Transportation: Highway Cash Fund, Grade Crossing 6 Protection Fund, State Recreation Road Fund, Roads Operations Cash Fund, 7 State Highway Capital Improvement Fund, Transportation Infrastructure 8 Bank Fund, Aeronautics Cash Fund, Department of Transportation 9 Aeronautics Capital Improvement Fund; 10 (19) Department of Veterans' Affairs: Veteran Cemetery Construction 11 Fund, Nebraska Veteran Cemetery System Operation Fund, Department of 12 Veterans' Affairs Cash Fund, Veterans' Home Building Fund, Pets for Vets 13 Cash Fund, Veterans Employment Program Fund, Military Installation 14 Development and Support Fund; 15 (20) State Electrical Board: Electrical Division Fund; 16 (21) Military Department: Military Department Cash Fund, Governor's 17 Emergency Cash Fund, Nebraska Emergency Management Agency Cash Fund, 18 Nebraska Emergency Planning and Community Right to Know Cash Fund; 19 (22) Board of Educational Lands and Funds: Surveyors' Cash Fund, 20 Board of Educational Lands and Funds Cash Fund, Survey Record Repository 21 Fund; 22 (23) Game and Parks Commission: State Game Fund, State Park Cash 23 Revolving Fund, Nebraska Habitat Fund, Nebraska Aquatic Habitat Fund, 24 Nebraska Snowmobile Trail Cash Fund, Nebraska Outdoor Recreation 25 Development Cash Fund, Wildlife Conservation Fund, Nebraska Environmental 26 Trust Fund, Cowboy Trail Fund, Game Law Investigation Cash Fund, Niobrara 27 Council Fund, Nebraska Environmental Endowment Fund, Hunters Helping the 28 Hungry Cash Fund, Game and Parks Commission Capital Maintenance Fund, 29 Game and Parks State Park Improvement and Maintenance Fund, Game and 30 Parks Commission Educational Fund, Josh the Otter-Be Safe Around Water 31 LB1071 2026 LB1071 2026 -93- Cash Fund, Trail Development and Maintenance Fund, Water Recreation 1 Enhancement Fund, Museum Construction and Maintenance Fund; 2 (24) Nebraska Library Commission: Nebraska Library Commission Cash 3 Fund; 4 (25) Nebraska Liquor Control Commission: Nebraska Liquor Control 5 Commission Rule and Regulation Cash Fund, Medical Cannabis Cash Fund; 6 (26) State Racing and Gaming Commission: Racing and Gaming 7 Commission's Racing Cash Fund, Racing and Gaming Commission's Racetrack 8 Gaming Fund, Track Distribution Fund, Racetrack Gaming Fund; 9 (27) Nebraska Workers' Compensation Court: Compensation Court Cash 10 Fund; 11 (28) Nebraska Brand Committee: Nebraska Brand Inspection and Theft 12 Prevention Fund; 13 (29) Nebraska Motor Vehicle Industry Licensing Board: Nebraska Motor 14 Vehicle Industry Licensing Fund; 15 (30) State Real Estate Commission: State Real Estate Commission's 16 Fund; 17 (31) Board of Barber Examiners: Board of Barber Examiners Fund; 18 (32) Department of Correctional Services: Department of Correctional 19 Services Facility Cash Fund, Reentry Cash Fund, Vocational and Life 20 Skills Programming Fund, Prison Overcrowding Contingency Fund, Parole 21 Program Cash Fund, Insurance Proceeds Fund; 22 (33) Nebraska Educational Telecommunications Commission: State 23 Educational Telecommunications Fund , NEB*SAT Cash Fund; 24 (34) Coordinating Commission for Postsecondary Education: 25 Coordinating Commission for Postsecondary Education Cash Fund, Nebraska 26 Opportunity Grant Fund, Guaranty Recovery Cash Fund, Excellence in 27 Teaching Cash Fund, Door to College Scholarship Fund, Community College 28 Gap Assistance Program Fund; 29 (35) Nebraska State Colleges: Chadron Cash Fund, Peru Cash Fund, 30 Wayne Cash Fund, CSC Capital Projects Cash Fund, PSC Capital Projects 31 LB1071 2026 LB1071 2026 -94- Cash Fund, Wayne Cash Fund--Capital Projects, Special Projects Cash Fund 1 Chadron State College Designated Cash Fund, Peru State College Designated 2 Cash Fund, Wayne State College Designated Cash Fund, Board of Trustees 3 Cash Fund, State Colleges Sport Facilities Cash Fund; 4 (36) University of Nebraska: Financial Literacy Cash Fund, 5 University Cash Fund, Temporary University Fund, University of Nebraska 6 at Omaha Cash Fund, University of Nebraska Medical Center Cash Fund, 7 University of Nebraska at Kearney Cash Fund, University of Nebraska 8 Central Administration Designated Cash Fund, University of Nebraska- 9 Lincoln Designated Cash Fund, University of Nebraska at Omaha Designated 10 Cash Fund, University of Nebraska Medical Center Designated Cash Fund, 11 University of Nebraska at Kearney Designated Cash Fund, State Anatomical 12 Board Cash Fund; 13 (37) Nebraska State Fair Board: Nebraska State Fair Support and 14 Improvement Cash Fund; 15 (38) Real Property Appraiser Board: Real Property Appraiser Fund, 16 Appraisal Management Company Fund; 17 (39) Nebraska State Historical Society: Historical Society Fund, 18 Historical Landmark Cash Fund, Nebraska Job Creation and Mainstreet 19 Revitalization Fund, Nebraska 150 Sesquicentennial Plate Proceeds Fund, 20 Willa Cather National Statuary Hall Cash Fund, Willa Cather Historical 21 Building Cash Fund, Semiquincentennial Commission Fund; 22 (40) Nebraska Wheat Development, Utilization, and Marketing Board: 23 Nebraska Wheat Development, Utilization, and Marketing Fund; 24 (41) Nebraska Oil and Gas Conservation Commission: Oil and Gas 25 Conservation Fund, Carbon Dioxide Storage Facility Administrative Fund; 26 (42) Board of Engineers and Architects: Engineers and Architects 27 Regulation Fund; 28 (43) Board of Geologists: Geologists Regulation Fund; 29 (44) Nebraska Ethanol Board: Agricultural Alcohol Fuel Tax Fund, 30 Ethanol Production Incentive Cash Fund; 31 LB1071 2026 LB1071 2026 -95- (45) Nebraska Dairy Industry Development Board: Nebraska Dairy 1 Industry Development Fund; 2 (46) State Board of Examiners for Land Surveyors: Land Surveyor 3 Examiner's Fund; 4 (47) Nebraska State Board of Public Accountancy: Certified Public 5 Accountants Fund; 6 (48) Nebraska State Patrol: Nebraska State Patrol Cash Fund, 7 Investigation Petty Cash Fund, Carrier Enforcement Cash Fund, Nebraska 8 State Patrol Drug Control and Education Cash Fund, Public Safety Cash 9 Fund, Nebraska State Patrol Vehicle Replacement Cash Fund, Nebraska 10 Public Safety Communication System Cash Fund, Combined Law Enforcement 11 Information Network Cash Fund, State DNA Sample and Data Base Fund, 12 Treasury Agency Forfeitures Cash Fund; 13 (49) Department of Administrative Services: Building Renewal 14 Allocation Fund, State Building Renewal Assessment Fund, University 15 Building Renewal Assessment Fund, State College Building Renewal 16 Assessment Fund, Capitol Restoration Cash Fund, Vacant Building and 17 Excess Land Cash Fund, Resource Recovery Fund, Tort Claims Fund, 18 Information Technology Infrastructure Fund, Health and Life Benefit 19 Administration Cash Fund, Rural Broadband Task Force Fund, Community 20 College State Dependents Fund, Ferguson House Fund; 21 (50) Abstracters Board of Examiners: Abstracters Board of Examiners 22 Cash Fund; 23 (51) Commission on Latino-Americans: Hispanic Awareness Cash Fund, 24 Commission on Latino-Americans Cash Fund; 25 (52) Nebraska Arts Council: Nebraska Arts Council Cash Fund, 26 Nebraska Arts and Humanities Cash Fund, Support the Arts Cash Fund; 27 (53) Foster Care Review Office: Foster Care Review Office Cash Fund, 28 Nebraska Health Care Cash Fund; 29 (54) Department of Economic Development: Job Training Cash Fund, 30 Administrative Cash Fund, Affordable Housing Trust Fund, Civic and 31 LB1071 2026 LB1071 2026 -96- Community Center Financing Fund, Rural Workforce Housing Investment Fund, 1 Bioscience Innovation Cash Fund, Nebraska Film Office Fund, Customized 2 Job Training Cash Fund, ImagiNE Nebraska Cash Fund, Middle Income 3 Workforce Housing Investment Fund, ImagiNE Nebraska Revolving Loan Fund, 4 Nebraska Transformational Project Fund, Site and Building Development 5 Fund, Economic Recovery Contingency Fund, Innovation Hub Cash Fund, 6 Nebraska Rural Projects Fund, Shovel-Ready Capital Recovery and 7 Investment Fund , Panhandle Improvement Project Cash Fund, Youth Outdoor 8 Education Innovation Fund; 9 (55) State Board of Landscape Architects: State Board of Landscape 10 Architects Cash Fund; 11 (56) Nebraska Power Review Board: Nebraska Power Review Fund; 12 (57) Nebraska Investment Council: State Investment Officer's Cash 13 Fund; 14 (58) Nebraska Commission on Law Enforcement and Criminal Justice: 15 Nebraska Law Enforcement Training Center Cash Fund, Law Enforcement 16 Improvement Fund, Victim's Compensation Fund, Community Corrections 17 Uniform Data Analysis Cash Fund, Violence Prevention Cash Fund; 18 (59) Commission for the Blind and Visually Impaired: Commission for 19 the Blind and Visually Impaired Cash Fund; 20 (60) Commission for the Deaf and Hard of Hearing: Commission for the 21 Deaf and Hard of Hearing Fund; 22 (61) Community College Aid: Nebraska Community College Aid Cash 23 Fund, Community College Future Fund; 24 (62) Department of Water, Energy, and Environment: Integrated Solid 25 Waste Management Cash Fund, Nebraska Litter Reduction and Recycling Fund, 26 Environmental Cash Fund, Chemigation Costs Fund, Low-Level Radioactive 27 Waste Cash Fund, Petroleum Release Remedial Action Cash Fund, Wastewater 28 Treatment Operator Certification Cash Fund, Local Site Selection Cash 29 Fund, Local Monitoring Committee Cash Fund, Waste Reduction and Recycling 30 Incentive Fund, Wastewater Treatment Facilities Construction Loan Fund, 31 LB1071 2026 LB1071 2026 -97- Remedial Action Plan Monitoring Fund, Livestock Waste Management Cash 1 Fund, Drinking Water Administration Fund, Clean Air Title V Cash Fund, 2 Air Quality Permit Cash Fund, Superfund Cost Share Cash Fund, Private 3 Onsite Wastewater Treatment System Certification and Registration Cash 4 Fund, Solid Waste Landfill Closure Assistance Fund, Private Onsite 5 Wastewater Treatment System Permit and Approval Cash Fund, State Energy 6 Cash Fund, Clean-burning Motor Fuel Development Fund, Volkswagen 7 Settlement Cash Fund, Renewable Fuel Infrastructure Fund, Engineering 8 Plan Review Cash Fund, Environmental Safety Cash Fund, Nebraska 9 Environmental Response Cash Fund, Water Well Standards and Contractors' 10 Licensing Fund, Safe Drinking Water Act Cash Fund, Dredge and Fill Cash 11 Fund, Lead Service Line Cash Fund, Water Resources Cash Fund, Small 12 Watersheds Flood Control Fund, Nebraska Resources Development Fund, 13 Nebraska Soil and Water Conservation Fund, Natural Resources Water 14 Quality Fund, Water Well Decommissioning Fund, Water Resources Trust 15 Fund, Department of Water, Energy, and Environment Cash Fund, Water 16 Sustainability Fund, Critical Infrastructure Facilities Cash Fund, Dam 17 Safety Cash Fund, Perkins County Canal Project Fund, Jobs and Economic 18 Development Initiative Fund, Surface Water Irrigation Infrastructure 19 Fund, Battery Stewardship Cash Fund; 20 (63) Public Employees Retirement Board: School Expense Fund, Judges 21 Expense Fund, State Patrol Expense Fund, Deferred Compensation Expense 22 Fund, State Employees Retirement System Expense Fund, County Employees 23 Retirement System Expense Fund, State Cash Balance Expense Fund, County 24 Cash Balance Expense Fund, Class V School Employees Retirement System 25 Management Work Plan Fund; 26 (64) Dry Bean Commission: Dry Bean Development, Utilization, 27 Promotion, and Education Fund; 28 (65) Nebraska Accountability and Disclosure Commission: Nebraska 29 Accountability and Disclosure Commission Cash Fund; 30 (66) Corn Development, Utilization, and Marketing Board: Nebraska 31 LB1071 2026 LB1071 2026 -98- Corn Development, Utilization, and Marketing Fund; 1 (67) Commission on Indian Affairs: Commission on Indian Affairs Cash 2 Fund, Chief Standing Bear National Statuary Hall Cash Fund, Native 3 American Scholarship and Leadership Fund; 4 (68) Nebraska Tourism Commission: State Visitors Promotion Cash 5 Fund, Tourism Conference Cash Fund, Nebraska Tourism Commission 6 Promotional Cash Fund; 7 (69) Grain Sorghum Development, Utilization, and Marketing Board: 8 Grain Sorghum Development, Utilization, and Marketing Fund, Grain Sorghum 9 National Checkoff Fund; 10 (70) Tax Equalization and Review Commission: Tax Equalization and 11 Review Commission Cash Fund; 12 (71) Commission on Public Advocacy: Legal Education for Public 13 Service and Rural Practice Loan Repayment Assistance Fund, Commission on 14 Public Advocacy Operations Cash Fund, Legal Aid and Services Fund, Civil 15 Legal Services Fund; 16 (72) Dry Pea and Lentil Commission: Dry Pea and Lentil Fund; and 17 (73) Commission on African American Affairs: Commission on African 18 American Affairs Cash Fund. 19 Sec. 109. Laws 2025, LB261, section 302, is amended to read: 20 Sec. 302. REVOLVING FUNDS. 21 The receipts for FY2025-26 and FY2026-27 inuring to the several 22 Revolving Funds, together with any amounts held in account by the State 23 Treasurer on June 30, 2025, are hereby credited to each of the funds 24 respectively. Expenditure of Revolving Funds appropriated in this act 25 shall be limited to the amount shown by program except when specific 26 exceptions are made. The amounts appropriated in this act include the 27 following funds: 28 (1) Governor: Governor's Policy Research Office Revolving Fund; 29 (2) Secretary of State: Records Management Micrographics Services 30 Revolving Fund; 31 LB1071 2026 LB1071 2026 -99- (3) Attorney General: Department of Justice Revolving Fund; 1 (4) State Department of Education: State Department of Education 2 Revolving Fund; 3 (5) Department of Agriculture: Management Services Expense Revolving 4 Fund; 5 (6) Department of Correctional Services: Correctional Industries 6 Revolving Fund, Federal Surplus Property Fund, Department of Correctional 7 Services Warehouse Revolving Fund; 8 (7) Nebraska State Colleges: The money accruing to the Auxiliary 9 Enterprise Revolving Funds for student activity fees, dormitory rentals, 10 dormitory operations and maintenance, cafeteria operations, and student 11 union operations at Chadron, Peru, and Wayne State Colleges, and the 12 State College Capital Improvement Fund; 13 (8) University of Nebraska: University of Nebraska-Lincoln Revolving 14 Fund, University of Nebraska at Omaha Revolving Fund, University of 15 Nebraska Medical Center Revolving Fund, University of Nebraska Medical 16 Center Medical Education Revolving Fund, University of Nebraska at 17 Kearney Revolving Fund, University Tractor Test Revolving Fund; 18 (9) Nebraska State Patrol: Capitol Security Revolving Fund; and 19 (10) Department of Administrative Services: Department of 20 Administrative Services Revolving Fund, Materiel Division Revolving Fund, 21 Communications Revolving Fund, Transportation Services Bureau Revolving 22 Fund, Capitol Buildings Parking Revolving Fund, State Building Revolving 23 Fund, Central Stores Revolving Fund, State Surplus Property Revolving 24 Fund, Information Management Revolving Fund, Temporary Employee Pool 25 Revolving Fund, State Insurance Fund, State Self-Insured Indemnification 26 Fund, Accounting Division Revolving Fund, Intergovernmental Data Services 27 Program Revolving Fund, Workers' Compensation Claims Revolving Fund, 28 Personnel Division Revolving Fund, Training Revolving Fund, Nebraska 29 Public Safety Communication System Revolving Fund, Shared Services 30 Revolving Fund , Capital Commission Revolving Fund. 31 LB1071 2026 LB1071 2026 -100- Sec. 110. Laws 2025, LB261, section 303, is amended to read: 1 Sec. 303. TRUST FUNDS. 2 The receipts for FY2025-26 and FY2026-27 inuring to the several 3 trust funds, together with any amounts held in account by the State 4 Treasurer on June 30, 2025, are hereby credited to each of the funds 5 respectively, which funds are hereby appropriated for FY2025-26 and 6 FY2026-27: 7 (1) Attorney General: State Settlement Trust Fund, Nebraska Opioid 8 Recovery Fund; 9 (2) State Treasurer: Highway Trust Fund, Highway Tax Trust Fund, 10 Bessey Memorial Fund, Common School Fund, Highway Revenue Bonds 11 Redemption Trust Fund, Revenue-Sharing Trust Fund, Michael B. Amos 12 Educational Trust Fund, James M. Amos Educational Trust Fund, Excess 13 Liability Fund, Insurance Investments Inc. Trust Fund, Financial 14 Responsibility Act Trust Fund, Importing Dealers Trust Fund, Special Fuel 15 Dealers Trust Fund, Nebraska Cultural Preservation Endowment Fund, 16 Education College Savings Plan Program Fund, Escheat Trust Fund, life 17 insurance corporation demutualization trust fund, Agricultural College 18 Endowment Fund, motor fuel trust fund, Meadowlark Endowment Fund; 19 (3) State Department of Education: State Department of Education 20 Trust Fund, temporary school fund, Early Childhood Education Endowment 21 Fund; 22 (4) Public Service Commission: Public Service Commission Elevator 23 Trust Fund; 24 (5) Department of Revenue: State Lottery Operation Trust Fund, State 25 Lottery Prize Trust Fund, Municipal Equalization Fund; 26 (6) Department of Insurance: Premium and Retaliatory Tax Suspense 27 Fund; 28 (7) Department of Labor: State Unemployment Insurance Trust Fund; 29 (8) Department of Motor Vehicles: Motor Vehicle Responsibility Act 30 Fund; 31 LB1071 2026 LB1071 2026 -101- (9) Department of Health and Human Services: Dormant Trust Funds, 1 Institution Canteen Amusement Trust Funds, Alcoholism Contribution Trust 2 Fund, Visual Impairment Trust Fund, Finance and Support Trust Fund, State 3 Wards Accounts Trust Fund, Medically Handicapped Children Trust Fund, 4 Store and Canteen Accounts Trust Fund, Welfare and Club Accounts Trust 5 Fund, Juvenile Trust Fund, Nebraska Tobacco Settlement Trust Fund, 6 Nebraska Medicaid Intergovernmental Trust Fund; 7 (10) Department of Transportation: Aeronautics Trust Fund, Highway 8 Restoration and Improvement Bond Fund; 9 (11) Department of Veterans' Affairs: Veterans' Aid Income Fund, 10 Nebraska Veteran Cemetery System Endowment Fund; 11 (12) Board of Educational Lands and Funds: Nebraska Veterans' Aid 12 Fund, Permanent University Fund, permanent school fund, Normal School 13 Endowment Investment Fund, Agricultural Endowment Fund, Agricultural and 14 University Land Lease Fund, Land Exchanges Fund; 15 (13) Nebraska Library Commission: Nebraska Library Commission Trust 16 Fund; 17 (14) Nebraska Workers' Compensation Court: Workers' Compensation 18 Trust Fund; 19 (15) Department of Correctional Services: Store and Canteen Accounts 20 Trust Fund, Welfare and Club Accounts Trust Fund, Inmate Trust Fund; 21 (16) Nebraska Educational Telecommunications Commission: Public 22 Radio Nebraska Foundation Trust Fund, Nebraska Educational 23 Telecommunications Trust Fund; 24 (17) Coordinating Commission for Postsecondary Education: 25 Coordinating Commission for Postsecondary Education Trust Fund , SUN-MART 26 Scholarship Trust Fund; 27 (18) Board of Trustees of the Nebraska State Colleges: State College 28 Endowment Fund, Education Enhancement Trust Fund, LB 1100 Construction 29 Trust Fund, Davis Scholarship Trust Fund; 30 (19) Nebraska State Colleges: Student Activity Trust Funds at 31 LB1071 2026 LB1071 2026 -102- Chadron, Peru, and Wayne State Colleges, Wayne State Bequests Trust Fund, 1 Wayne State College Electronic Funds Transfer Loan Trust Fund, Peru State 2 Construction Trust Fund, Peru State College Corrections Workforce 3 Development Pathway Trust Fund, Risk Loss Trust; 4 (20) University of Nebraska: University Trust Fund, University of 5 Nebraska at Omaha Trust Fund, University of Nebraska Medical Center Trust 6 Fund, University of Nebraska at Kearney Trust Fund, University of 7 Nebraska-Lincoln Federal Student Loan Trust Fund, University of Nebraska 8 Medical Center Student Loan Trust Fund, University of Nebraska at Omaha 9 Electronic Funds Transfer Trust Fund, University of Nebraska at Omaha 10 Federal Student Loan Trust Fund, Deferred Maintenance Project Trust Fund, 11 Nebraska College of Technical Agriculture at Curtis Scholarship Trust 12 Fund, UNMC RHOP Loan Trust Fund, UNL Minority Students Scholarship Trust 13 Fund, UNMC Capital and Program Reserve Trust Fund; 14 (21) Nebraska State Historical Society: Hall of Fame Trust Fund, 15 Library Archives Trust Fund, Nebraska State Historical Society 16 Collections Trust Fund, Bridge Book Sale Trust Fund, Weese and 17 Lagerschulte Trust Fund; 18 (22) Nebraska Oil and Gas Conservation Commission: Oil and Gas 19 Conservation Trust Fund; 20 (23) Department of Administrative Services: Master Lease Program 21 Trust Fund, NIS Operating Trust Fund, Flexible Spending Fund, State 22 Employees Insurance Fund, Capitol Preservation, Restoration, and 23 Enhancement Endowment Fund; 24 (24) Nebraska Arts Council: Nebraska Arts Council Trust Fund, 25 Nebraska Cultural Preservation Endowment Fund; 26 (25) Department of Water, Energy, and Environment: Hazardous Waste 27 Sites Trust Fund, Leaking Underground Storage Tanks Trust Fund, 28 Wastewater Treatment Facilities Construction Loan Fund, Drinking Water 29 Facilities Loan Fund, Drinking Water State Revolving Fund, Recycled 30 Principal Fund, Nebraska Energy Settlement Fund; and 31 LB1071 2026 LB1071 2026 -103- (26) Public Employees Retirement Board: Annuity Reserve Fund, 1 Nebraska Retirement Fund for Judges, Contingent Fund, School Employees 2 Savings Fund, State Patrol Retirement Fund, School Employers Deposit 3 Fund, Service Annuity Fund, Retired Teachers Supplementary Benefits Fund, 4 State Equal Retirement Benefit Fund, County Equal Retirement Benefit 5 Fund, County Employees Retirement Fund, Judges Contingent Trust Fund, 6 State Patrol Contingent Trust Fund, School Operating Trust Fund, School 7 Retirement Fund, State Cash Balance Retirement Fund, County Cash Balance 8 Retirement Fund, Class V Retirement System Payment Processing Fund. 9 Sec. 111. Laws 2025, LB261, section 304, is amended to read: 10 Sec. 304. REFUND AND DISTRIBUTIVE FUNDS. 11 The receipts for FY2025-26 and FY2026-27 inuring to the several 12 refund and distributive funds, together with any amounts held in account 13 by the State Treasurer on June 30, 2025, are hereby credited to each of 14 the funds respectively, which funds are hereby appropriated for FY2025-26 15 and FY2026-27: 16 (1) State Treasurer: Car Line Refund Fund, Insurance Tax Fund, 17 Highway Allocation Fund, Aircraft Fuel Tax Fund, Severance Tax Fund, 18 Suspense Fund, Motor Vehicle Fee Fund, Credit Card Receipts Distributive 19 Fund State Treasurer's Land Sales Distributive Fund; 20 (2) State Department of Education: Public Grazing Fund, Forest 21 Reserve Fund, Flood Control Fund, Insurance Tax Fund; 22 (3) Department of Labor: Income Tax Setoff Fund; 23 (4) Department of Motor Vehicles: International Registration Plan 24 Distributive Fund, International Fuel Tax Agreement Fund; 25 (5) Department of Health and Human Services: Child Support 26 Operations Distribution Fund, Supplemental Security Income Distribution 27 Fund, Food Distribution Fund; 28 (6) Department of Transportation: State Aid Bridge Fund; 29 (7) Nebraska Library Commission: NEBASE Fund; 30 (8) Coordinating Commission for Postsecondary Education: State 31 LB1071 2026 LB1071 2026 -104- Student Incentive Grant Match Fund; 1 (9) Department of Administrative Services: Imprest Payroll 2 Distributive Fund, State Purchasing Card Distributive Fund; and 3 (10) Public Employees Retirement Board: Deferred Compensation Fund. 4 Sec. 112. Laws 2025, LB261, section 305, is amended to read: 5 Sec. 305. GENERAL FUND TRANSFERS. 6 (1) The State Treasurer shall make the transfers specified in this 7 section from the General Fund to the designated fund, in the amounts 8 indicated. Unless otherwise noted, transfers for FY2025-26 shall occur on 9 July 1, 2025, or as soon thereafter as administratively possible, and 10 transfers for FY2026-27 shall occur on July 1, 2026, or as soon 11 thereafter as administratively possible. All agencies with administrative 12 responsibilities for these funds shall assist the State Treasurer as 13 needed in implementing the transfers. 14 (2) Transfers from the General Fund for FY2025-26 shall include 15 transfers to: 16 (a) The Nebraska State Patrol Cash Fund: $115,000 less the 17 unexpended balance existing on June 30, 2025, in (i) the Nebraska State 18 Patrol Cash Fund, (ii) the Investigation Petty Cash Fund, (iii) any 19 special checking account or accounts used by the Nebraska State Patrol, 20 and (iv) the possession of agency personnel involved in investigations, 21 when the unexpended balances resulted from General Fund transfers to the 22 Nebraska State Patrol Cash Fund or from General Fund appropriations. Any 23 transfers made shall be subject to a final reconciliation of available 24 investigation cash fund balances as of June 30, 2025, by the Nebraska 25 State Patrol. 26 It is the intent of the Legislature that the Nebraska State Patrol 27 have available a total of $115,000 from the General Fund for FY2025-26 to 28 be used in making drug purchases, for enforcing Nebraska laws relating to 29 felonies, for enforcing the Nebraska liquor laws, and for payment of 30 investigative expenses; 31 LB1071 2026 LB1071 2026 -105- (b) The Property Tax Credit Cash Fund: $422,000,000 on or before 1 December 15, 2025, on such date as directed by the budget administrator 2 of the budget division of the Department of Administrative Services; 3 (c) Commission on Public Advocacy Operations Cash Fund: $875,000 on 4 or before December 31, 2025, on such dates and in such amounts as 5 directed by the budget administrator of the budget division of the 6 Department of Administrative Services; 7 (c) (d) The School District Property Tax Relief Credit Fund: 8 $780,000,000 on or after July 1, 2025, but before June 30, 2026, on such 9 date as directed by the budget administrator of the budget division of 10 the Department of Administrative Services; and 11 (d) (e) The Education Future Fund: $242,000,000 on or after July 1, 12 2025, but before June 30, 2026, on such date as directed by the budget 13 administrator of the budget division of the Department of Administrative 14 Services. 15 (3) Transfers from the General Fund for FY2026-27 shall include 16 transfers to: 17 (a) The Nebraska State Patrol Cash Fund: $115,000 less the 18 unexpended balance existing on June 30, 2026, in (i) the Nebraska State 19 Patrol Cash Fund, (ii) the Investigation Petty Cash Fund, (iii) any 20 special checking account or accounts used by the Nebraska State Patrol, 21 and (iv) the possession of agency personnel involved in investigations, 22 when the unexpended balances resulted from General Fund transfers to the 23 Nebraska State Patrol Cash Fund or from General Fund appropriations. Any 24 transfers made shall be subject to a final reconciliation of available 25 investigation cash fund balances as of June 30, 2026, by the Nebraska 26 State Patrol. 27 It is the intent of the Legislature that the Nebraska State Patrol 28 have available a total of $115,000 from the General Fund for FY2026-27 to 29 be used in making drug purchases, for enforcing Nebraska laws relating to 30 felonies, for enforcing the Nebraska liquor laws, and for payment of 31 LB1071 2026 LB1071 2026 -106- investigative expenses; 1 (b) The Property Tax Credit Cash Fund: $442,000,000 on or before 2 December 15, 2026, on such date as directed by the budget administrator 3 of the budget division of the Department of Administrative Services; 4 (c) Commission on Public Advocacy Operations Cash Fund: $725,000 5 $875,000 on or before December 31, 2026, on such dates and in such 6 amounts as directed by the budget administrator of the budget division of 7 the Department of Administrative Services; 8 (d) The School District Property Tax Relief Credit Fund: 9 $808,000,000 on or after July 1, 2026, but before June 30, 2027, on such 10 date as directed by the budget administrator of the budget division of 11 the Department of Administrative Services; and 12 (e) The Education Future Fund: $242,000,000 on or after July 1, 13 2026, but before June 30, 2027, on such date as directed by the budget 14 administrator of the budget division of the Department of Administrative 15 Services. 16 Sec. 113. Laws 2025, LB261, section 308, is amended to read: 17 Sec. 308. There is hereby appropriated, unless otherwise specified, 18 for FY2025-26 and for FY2026-27 from undisbursed balances existing on 19 June 30, 2025, and on June 30, 2026, respectively, to each agency for 20 each program from the respective funds for capital construction as 21 follows: 22 (1) Agency No. 25 — Department of Health and Human Services 23 Program Nos. 919, 931, and 936. 24 (2) Agency No. 27 — Department of Transportation 25 Program No. 901, except that the unobligated biennium appropriation 26 balance shall lapse once all projects funded in that biennium are 27 completed, postponed to a future biennium, or indefinitely postponed. 28 (3) Agency No. 28 - Department of Veterans' Affairs 29 Program Nos. 936 and 938. 30 (4) Agency No. 31 — Military Department 31 LB1071 2026 LB1071 2026 -107- Program Nos. 913, 914, 925, 927, 990, and 992, except that for 1 Program No. 927, the remaining unexpended General Fund appropriation 2 balance existing on June 30, 2025, shall lapse and for Program No. 992, 3 the remaining unexpended General Fund appropriation balance existing on 4 June 30, 2026, shall lapse. 5 (5) Agency No. 33 — Game and Parks Commission 6 Program Nos. 900, 901, 902, 919, 924, 955, 960, 965, 966, 967, 968, 7 969, 971, 972, 973, 975, 976, 977, 979, 981, and 987. 8 (6) Agency No. 46 — Department of Correctional Services 9 Program Nos. 905, 906, 913, 914, 921, 927, 928, and 929. 10 (7) Agency No. 47 — Nebraska Educational Telecommunications 11 Commission 12 Program Nos. 908, 920, 928, 930, 931, 932, and 991. 13 (8) Agency No. 50 — Board of Trustees of the Nebraska State Colleges 14 Program Nos. 903, 906, 919, 920, 921, 931, 933, 940, 953, 955, and 15 996, and any additional construction programs administratively created 16 relating to the Board of Trustees of the Nebraska State Colleges and its 17 campuses which are funded through cash funds, federal funds, revolving 18 funds, or private gifts or donations. 19 (9) Agency No. 51 — University of Nebraska 20 Program Nos. 901, 902, 903, 906, 910, 911, 912, 913, 916, 917, 918, 21 920, 922, 923, 924, 925, 928, 929, 931, 932, 933, 934, 939, 941, 944, 22 945, 954, 955, 977, 980, 983, 984, 985, 987, 990, 993, and 994, and any 23 additional construction programs administratively created relating to the 24 University of Nebraska-Lincoln, the University of Nebraska at Omaha, the 25 University of Nebraska Medical Center, the University of Nebraska at 26 Kearney, the Nebraska College of Technical Agriculture at Curtis, and the 27 University of Nebraska Central Administration that are funded through 28 cash funds, federal funds, revolving funds, or private gifts or 29 donations. 30 (10) Agency No. 64 — Nebraska State Patrol 31 LB1071 2026 LB1071 2026 -108- Program No. 904. 1 (11) Agency No. 65 — Department of Administrative Services 2 Program Nos. 901, 917, 921, 922, 925, 980, 986, and 994. 3 Appropriations to program numbers pertaining to funding for the 4 Deferred Building Renewal Act other than Program number 940 are hereby 5 reappropriated. 6 (12) Agency No. 78 — Nebraska Commission on Law Enforcement and 7 Criminal Justice 8 Program No. 903. 9 Sec. 114. Laws 2025, LB263, section 13, is amended to read: 10 Sec. 13. AGENCY NO. 9 — SECRETARY OF STATE 11 Program No. 9 - Salary - Secretary of State 12 13 FY2025-26 FY2026-27 GENERAL FUND 14 126,404 31,665 GENERAL FUND 15 126,404 129,542 CASH FUND 16 -0- 97,877 PROGRAM TOTAL 17 126,404 129,542 SALARY LIMIT 18 85,000 85,000 Sec. 115. Laws 2025, LB263, section 14, is amended to read: 19 Sec. 14. AGENCY NO. 10 — AUDITOR OF PUBLIC ACCOUNTS 20 Program No. 10 - Salary - Auditor of Public Accounts 21 22 FY2025-26 FY2026-27 GENERAL FUND 23 132,614 36,399 GENERAL FUND 24 132,614 136,399 CASH FUND 25 -0- 100,000 PROGRAM TOTAL 26 132,614 136,399 SALARY LIMIT 27 85,000 85,000 Sec. 116. Laws 2025, LB263, section 16, is amended to read: 28 Sec. 16. AGENCY NO. 12 — STATE TREASURER 29 Program No. 12 - Salary - State Treasurer 30 LB1071 2026 LB1071 2026 -109- 1 FY2025-26 FY2026-27 GENERAL FUND 2 -0- -0- GENERAL FUND 3 50,576 52,200 CASH FUND 4 137,611 142,043 CASH FUND 5 87,035 89,843 PROGRAM TOTAL 6 137,611 142,043 SALARY LIMIT 7 85,000 85,000 Sec. 117. Laws 2025, LB264, section 81, is amended to read: 8 Sec. 81. The State Treasurer shall transfer $-0- $800,000 from the 9 State Department of Education Cash Fund to the Education Future Fund on 10 or after July 1, 2025, but before June 30, 2026, on such dates and in 11 such amounts as directed by the budget administrator of the budget 12 division of the Department of Administrative Services. 13 Sec. 118. Laws 2025, LB293A, section 1, is amended to read: 14 Section 1. There is hereby appropriated (1) $266,358 from the Cash 15 Funds General Fund for FY2025-26 and (2) $272,186 from the Cash Funds 16 General Fund for FY2026-27 to the Department of Labor, for Program 194, 17 to aid in carrying out the provisions of Legislative Bill 293, One 18 Hundred Ninth Legislature, First Session, 2025. 19 Total expenditures for permanent and temporary salaries and per 20 diems from funds appropriated in this section shall not exceed $-0- 21 $179,108 for FY2025-26 or $-0- $184,482 for FY2026-27. 22 Sec. 119. If any section in this act or any part of any section is 23 declared invalid or unconstitutional, the declaration shall not affect 24 the validity or constitutionality of the remaining portions. 25 Sec. 120. Original Laws 2025, LB177A, section 1, Laws 2025, LB261, 26 sections 15, 16, 18, 23, 24, 26, 27, 28, 29, 39, 51, 52, 62, 69, 71, 72, 27 73, 74, 77, 78, 81, 82, 87, 88, 91, 92, 93, 94, 97, 99, 100, 102, 105, 28 106, 107, 108, 113, 114, 127, 131, 132, 133, 145, 156, 162, 174, 175, 29 176, 182, 183, 185, 186, 187, 190, 202, 211, 214, 215, 218, 220, 222, 30 225, 228, 229, 231, 232, 237, 241, 245, 246, 247, 248, 255, 258, 276, 31 LB1071 2026 LB1071 2026 -110- 279, 280, 283, 285, 287, 289, 300, 302, 303, 304, 305, and 308, Laws 1 2025, LB263, sections 13, 14, and 16, Laws 2025, LB264, section 81, and 2 Laws 2025, LB293A, section 1, are repealed. 3 Sec. 121. The following sections are outright repealed: Laws 2025, 4 LB22A, section 1; Laws 2025, LB48A, sections 1 and 2; Laws 2025, LB261, 5 sections 76, 164, 256, 257, 260, 261, 262, 263, 265, and 266; and Laws 6 2025, LB382A, section 1. 7 Sec. 122. Since an emergency exists, this act takes effect when 8 passed and approved according to law. 9 LB1071 2026 LB1071 2026 -111-

LEGISLATIVE BILL 1071 Approved by the Governor April 7, 2026 Introduced by Speaker Arch, 14; at the request of the Governor. A BILL FOR AN ACT relating to appropriations; to amend Laws 2025, LB48A, section 1; Laws 2025, LB177A, section 1; Laws 2025, LB261, sections 15, 16, 17, 18, 19, 20, 22, 23, 24, 26, 27, 28, 29, 31, 39, 51, 52, 54, 67, 69, 71, 72, 73, 74, 77, 78, 81, 82, 87, 91, 92, 93, 94, 97, 99, 100, 102, 103, 105, 106, 107, 108, 113, 114, 127, 128, 131, 132, 133, 135, 145, 153, 154, 155, 156, 157, 158, 159, 162, 164, 174, 175, 176, 182, 186, 187, 202, 211, 214, 215, 218, 220, 222, 225, 228, 229, 231, 232, 245, 246, 248, 255, 258, 269, 276, 279, 280, 285, 300, 302, 303, 304, 305, 306, and 308; Laws 2025, LB293A, section 1; and Laws 2025, LB298A, section 2; to define terms; to provide, change, and eliminate provisions related to appropriations for the expenses of Nebraska State Government for the biennium ending June 30, 2027; to provide severability; to repeal the original sections; to outright repeal Laws 2025, LB150A, section 1; Laws 2025, LB261, sections 247, 256, 257, 260, 261, 262, 263, 265, and 266; Laws 2025, LB298A, section 1; and Laws 2025, LB382A, section 1; and to declare an emergency. Be it enacted by the people of the State of Nebraska, Section 1. DEFINITION OF APPROPRIATION PERIOD. For purposes of this act and any other legislative bill passed by the One Hundred Ninth Legislature, First or Second Session, which appropriates funds, FY2025-26 means the period July 1, 2025, through June 30, 2026; FY2026-27 means the period July 1, 2026, through June 30, 2027; FY2027-28 means the period July 1, 2027, through June 30, 2028; and FY2028-29 means the period July 1, 2028, through June 30, 2029. Sec. 2. APPROPRIATION LANGUAGE. There are hereby appropriated, for FY2025-26 and FY2026-27, the sums set forth in this act to each agency for each program from the respective funds for the general operations of state government, postsecondary education, and state aid, except as otherwise appropriated. Sec. 3. UNEXPENDED BALANCES AND CERTIFIED ENCUMBRANCES. All General Fund appropriations existing on June 30, 2025, in excess of expended and certified encumbrance amounts are hereby lapsed unless otherwise provided. All Cash Fund and Revolving Fund appropriations existing on June 30, 2025, in excess of expended and certified encumbrance amounts are hereby lapsed unless otherwise expressly provided. All certified encumbrance amounts on June 30, 2025, and June 30, 2026, are hereby reappropriated for FY2025-26 and FY2026-27, respectively, which amounts shall be in addition to the amounts shown in this act. Sec. 4. REAPPROPRIATION OF BALANCE, FY2025-26 to FY2026-27. In addition to the appropriations set forth in this act, there are hereby reappropriated all unexpended appropriation balances existing on June 30, 2026, for FY2026-27, to the respective agencies, programs, and funds listed in this act, except as otherwise provided in this act. Sec. 5. There are hereby reappropriated for each agency, program, and fund for FY2025-26 and FY2026-27, any appropriation by the One Hundred Seventh Legislature, First or Second Session, of the unexpended and unencumbered appropriation balances of the Federal Funds allocated to the State of Nebraska from the federal Coronavirus State Fiscal Recovery Fund pursuant to the federal American Rescue Plan Act of 2021, 42 U.S.C. 802, as amended, unless otherwise indicated in this act and any other legislative bill passed by the One Hundred Eighth Legislature, First or Second Session. Such reappropriation shall retain any provided limitations established by the appropriating legislative bill unless otherwise indicated within this act and any other legislative bill passed by the One Hundred Eighth Legislature, First or Second Session. Sec. 6. NEBRASKA ACCOUNTING SYSTEM MANUAL DEFINITIONS. The definitions contained in the Nebraska Accounting System Manual, and any amendments thereto, on file with the Clerk of the Legislature, are hereby adopted by the Legislature as the definitions for this act, except as provided in section 7 of this act. Sec. 7. LIMITATION ON SALARIES, WAGES, AND PER DIEMS. (1) For purposes of this act, (a) SALARY LIMIT shall mean total expenditures for permanent and temporary salaries and per diems and (b) total expenditures for permanent and temporary salaries and per diems shall mean all remuneration paid to employees treated as taxable compensation by the Internal Revenue Service or subject to social security coverage, specifically including payments accounted for as vacation, holidays, sick leave, military leave, funeral leave, maternity leave, administrative leave, compensatory time, deferred compensation, or any other similar form, and amounts withheld pursuant to law, but excluding state contributions for social security, retirement, and employee insurance plans. (2) Total expenditures for permanent and temporary salaries and per diems shall be limited to the amount shown except when federal funds in excess of the LB1071 2026 LB1071 2026 -1- amount shown are available and approved by the Governor. Expenditures for permanent and temporary salaries and per diems from such grants shall be in addition to the limitation on permanent and temporary salaries and per diems otherwise shown in this act. No agency shall request any state funds for continuation or replacement of any such personnel or activities in future budget requests. To the extent feasible, requests for increases in the limitation on permanent and temporary salaries and per diems shall be addressed to the Appropriations Committee of the Legislature when the Legislature is in session. (3) Expenditures for permanent and temporary salaries resulting from awards made to employees under sections 81-1346 to 81-1354 shall be in addition to the limitations on permanent and temporary salaries and per diems otherwise shown in this act. (4) The limitation on expenditures for permanent and temporary salaries and per diems for FY2026-27 as enumerated in this act shall be the basis for continuation funding for each fiscal year of the succeeding biennium. (5) The limitation on expenditures for permanent and temporary salaries and per diems for FY2025-26 shall be increased by certified encumbrance amounts from FY2024-25 for permanent and temporary salaries and per diems. The limitation on expenditures for permanent and temporary salaries and per diems for FY2026-27 shall be increased by certified encumbrance amounts from FY2025-26 for permanent and temporary salaries and per diems. Encumbered amounts shall be calculated in accordance with section 81-138.01. (6) The limitation on expenditures for permanent and temporary salaries and per diems shall only apply to remuneration paid to state employees or per diem payments made to members of state boards or commissions. (7) The budget administrator of the budget division of the Department of Administrative Services may administratively increase the limitation on expenditures for permanent and temporary salaries and per diems upon receipt of a request for such increase from the director of a state agency certifying the actual amount of the payment to a former employee of such agency, or such employee's beneficiary upon the death of the employee, of accumulated vacation and sick leave pursuant to section 81-1325 and the rules and regulations of the State Personnel System governing such payments. Sec. 8. DRAWING AND PAYING WARRANTS. The Director of Administrative Services shall draw warrants upon the proper fund in the state treasury for an amount not to exceed the appropriations set forth in this act upon presentation of proper documentation. The State Treasurer shall pay the warrants out of the appropriate funds. Sec. 9. AGENCY NO. 9 — SECRETARY OF STATE Program No. 20 – Services and Administration FY2025-26 FY2026-27 CASH FUND 70,000 173,333 PROGRAM TOTAL 70,000 173,333 Sec. 10. AGENCY NO. 9 — SECRETARY OF STATE Program No. 86 – Records Management FY2025-26 FY2026-27 GENERAL FUND 5,000 1,667 PROGRAM TOTAL 5,000 1,667 Sec. 11. AGENCY NO. 13 — STATE DEPARTMENT OF EDUCATION Program No. 352 – Disability Determination FY2025-26 FY2026-27 FEDERAL FUND est. 1,066 -0- PROGRAM TOTAL 1,066 -0- SALARY LIMIT 1,066 -0- Sec. 12. AGENCY NO. 14 — PUBLIC SERVICE COMMISSION Program No. 14 – Salaries of Public Service Commissioners FY2025-26 FY2026-27 GENERAL FUND 5,200 -0- PROGRAM TOTAL 5,200 -0- Sec. 13. AGENCY NO. 16 — DEPARTMENT OF REVENUE Program No. 108 – Homestead Exemption FY2025-26 FY2026-27 GENERAL FUND 1,883,000 2,897,000 LB1071 2026 LB1071 2026 -2- PROGRAM TOTAL 1,883,000 2,897,000 There is included in the appropriation to this program for FY2025-26 $1,883,000 General Funds for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $2,897,000 General Funds for state aid, which shall only be used for such purpose. Sec. 14. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES Program No. 344 - Children's Health Insurance FY2025-26 FY2026-27 CASH FUND 36,000,000 36,000,000 PROGRAM TOTAL 36,000,000 36,000,000 There is included in the appropriation to this program for FY2025-26 $36,000,000 Cash Funds for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $36,000,000 Cash Funds for state aid, which shall only be used for such purpose. Sec. 15. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES Program No. 365 - Mental Health Operations FY2025-26 FY2026-27 GENERAL FUND 14,917,758 7,466,224 PROGRAM TOTAL 14,917,758 7,466,224 SALARY LIMIT 18,700,000 18,700,000 Sec. 16. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES Program No. 571 – Community-Based Aging Services FY2025-26 FY2026-27 CASH FUND 500,000 500,000 PROGRAM TOTAL 500,000 500,000 There is included in the appropriation to this program for FY2025-26 $500,000 Cash Funds from the Nebraska Health Care Cash Fund for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $500,000 Cash Funds from the Nebraska Health Care Cash Fund for state aid, which shall only be used for such purpose. Sec. 17. AGENCY NO. 33 — GAME AND PARKS COMMISSION Program No. 330 - Habitat Development FY2025-26 FY2026-27 CASH FUND 122,899 39,588 PROGRAM TOTAL 122,899 39,588 Sec. 18. AGENCY NO. 33 — GAME AND PARKS COMMISSION Program No. 336 - Wildlife Conservation FY2025-26 FY2026-27 CASH FUND 1,063,800 703,463 PROGRAM TOTAL 1,063,800 703,463 SALARY LIMIT 365,575 480,259 Sec. 19. AGENCY NO. 33 — GAME AND PARKS COMMISSION Program No. 549 - Parks - Administration and Operation FY2025-26 FY2026-27 CASH FUND 73,466 -0- PROGRAM TOTAL 73,466 -0- SALARY LIMIT 4,000 -0- Sec. 20. AGENCY NO. 36 — STATE RACING AND GAMING COMMISSION Program No. 74 - Enforcement of Standards - Horseracing FY2025-26 FY2026-27 CASH FUND 350,000 350,000 LB1071 2026 LB1071 2026 -3- PROGRAM TOTAL 350,000 350,000 Sec. 21. AGENCY NO. 37 — NEBRASKA WORKERS' COMPENSATION COURT Program No. 526 - Judges' Salaries FY2025-26 FY2026-27 CASH FUND 1 -0- PROGRAM TOTAL 1 -0- SALARY LIMIT 1 -0- Sec. 22. AGENCY NO. 37 — NEBRASKA WORKERS' COMPENSATION COURT Program No. 530 - Court Administration FY2025-26 FY2026-27 CASH FUND 675,000 -0- PROGRAM TOTAL 675,000 -0- Sec. 23. AGENCY NO. 47 — NEBRASKA EDUCATIONAL TELECOMMUNICATIONS COMMISSION Program No. 566 – Public Radio FY2025-26 FY2026-27 CASH FUND -0- 60,000 PROGRAM TOTAL -0- 60,000 Sec. 24. AGENCY NO. 53 — REAL PROPERTY APPRAISER BOARD Program No. 79 - Appraiser Licensing FY2025-26 FY2026-27 CASH FUND 12,263 4,282 PROGRAM TOTAL 12,263 4,282 Sec. 25. AGENCY NO. 58 — BOARD OF ENGINEERS AND ARCHITECTS Program No. 82 - Enforcement of Standards - Engineers and Architects FY2025-26 FY2026-27 SALARY LIMIT 6,017 6,017 Sec. 26. AGENCY NO. 64 — NEBRASKA STATE PATROL Program No. 325 - Operational Improvements FY2025-26 FY2026-27 CASH FUND 68,187 68,187 PROGRAM TOTAL 68,187 68,187 SALARY LIMIT 57,896 57,856 Sec. 27. AGENCY NO. 65 — DEPARTMENT OF ADMINISTRATIVE SERVICES Program No. 49 - Departmental Administration FY2025-26 FY2026-27 REVOLVING FUND 560,000 -0- PROGRAM TOTAL 560,000 -0- Sec. 28. AGENCY NO. 65 — DEPARTMENT OF ADMINISTRATIVE SERVICES Program No. 567 - Accounting Division FY2025-26 FY2026-27 SALARY LIMIT -0- 536,125 Sec. 29. AGENCY NO. 76 — COMMISSION ON INDIAN AFFAIRS Program No. 584 – Commission on Indian Affairs FY2025-26 FY2026-27 GENERAL FUND 6,618 6,831 PROGRAM TOTAL 6,618 6,831 SALARY LIMIT 5,747 5,932 Sec. 30. AGENCY NO. 78 — NEBRASKA COMMISSION ON LAW ENFORCEMENT AND LB1071 2026 LB1071 2026 -4- CRIMINAL JUSTICE Program No. 153 - Juvenile Justice Services - Aid FY2025-26 FY2026-27 GENERAL FUND 5,862,300 5,613,000 CASH FUND 500,000 -0- PROGRAM TOTAL 6,362,300 5,613,000 The Department of Administrative Services shall monitor the appropriations and expenditures for this program according to the following program classifications: No. 150 - Juvenile Services Act No. 155 - County Juvenile Services Aid The unexpended General Fund appropriation balance existing on June 30, 2025, is hereby reappropriated. There is included in the appropriation to this program for FY2025-26 $5,862,300 General Funds and $500,000 Cash Funds for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $5,613,000 General Funds and $-0- Cash Funds for state aid, which shall only be used for such purpose. Sec. 31. AGENCY NO. 78 — NEBRASKA COMMISSION ON LAW ENFORCEMENT AND CRIMINAL JUSTICE Program No. 199 - Nebraska Law Enforcement Training Center FY2025-26 FY2026-27 GENERAL FUND 2,400,000 2,400,000 CASH FUND 100,000 100,000 PROGRAM TOTAL 2,500,000 2,500,000 SALARY LIMIT 250,000 300,000 Sec. 32. AGENCY NO. 78 — NEBRASKA COMMISSION ON LAW ENFORCEMENT AND CRIMINAL JUSTICE Program No. 206 - Violence Prevention - Aid FY2025-26 FY2026-27 GENERAL FUND 69,657 660,817 CASH FUND 1,369,634 778,474 FEDERAL FUND est. 11,294,274 11,294,274 PROGRAM TOTAL 12,733,565 12,733,565 The Department of Administrative Services shall monitor the appropriations and expenditures for this program according to the following program classifications: No. 201 - Victim-Witness Assistance No. 202 - Crime Victims' Reparations No. 204 - Office of Violence Prevention The unexpended General Fund appropriation balance existing on June 30, 2025, is hereby reappropriated. There is included in the appropriation to this program for FY2025-26 $69,657 General Funds, $1,369,634 Cash Funds, and $11,294,274 Federal Funds estimate for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $660,817 General Funds, $778,474 Cash Funds, and $11,294,274 Federal Funds estimate for state aid, which shall only be used for such purpose. Sec. 33. AGENCY NO. 83 — AID TO COMMUNITY COLLEGES Program No. 152 - Community College Levy Reduction FY2025-26 FY2026-27 CASH FUND est. 5,457,627 5,730,509 PROGRAM TOTAL 5,457,627 5,730,509 There is included in the appropriation to this program for FY2025-26 $5,457,627 Cash Funds estimate for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $5,730,509 Cash Funds estimate for state aid, which shall only be used for such purpose. Sec. 34. AGENCY NO. 87 — NEBRASKA ACCOUNTABILITY AND DISCLSOURE COMMISSION Program No. 94 – Nebraska Political Accountability FY2025-26 FY2026-27 LB1071 2026 LB1071 2026 -5- CASH FUND 115,707 137,457 PROGRAM TOTAL 115,707 137,457 SALARY LIMIT -0- 25,000 Sec. 35. AGENCY NO. 91 — NEBRASKA TOURISM COMMISSION Program No. 618 – Tourism Promotion FY2025-26 FY2026-27 CASH FUND 325,000 -0- PROGRAM TOTAL 325,000 -0- There is included in the appropriation to this program for FY2025-26 $175,000 Cash Funds for state aid, which shall only be used for a marketing grant related to international volleyball events at a city of the metropolitan class. There is included in the appropriation to this program for FY2025-26 $150,000 Cash Funds for state aid, which shall only be used for a tourism and visitor promotion grant to an organization that provides tourism and visitor promotion services in the state through exhibits and trails and that is located along the Missouri River and within five miles of a city of the first class. Sec. 36. AGENCY NO. 93 — TAX EQUALIZATION AND REVIEW COMMISSION Program No. 115 – Operations FY2025-26 FY2026-27 SALARY LIMIT 45,000 45,000 Sec. 37. AGENCY NO. 94 — COMMISSION ON PUBLIC ADVOCACY Program No. 425 – Operations FY2025-26 FY2026-27 CASH FUND 87,500 87,500 PROGRAM TOTAL 87,500 87,500 Sec. 38. Laws 2025, LB48A, section 1, is amended to read: Section 1. There is hereby appropriated (1) $745,000 $1,000,000 from the Medicaid Managed Care Excess Profit Fund for FY2025-26 and (2) $745,000 $1,000,000 from the Medicaid Managed Care Excess Profit Fund for FY2026-27 to the Department of Health and Human Services, for Program 33, to aid in carrying out the provisions of Legislative Bill 48, One Hundred Ninth Legislature, First Session, 2025. Total expenditures for permanent and temporary salaries and per diems from funds appropriated in this section shall not exceed $60,000 for FY2025-26 or $60,000 for FY2026-27. Sec. 39. Laws 2025, LB177A, section 1, is amended to read: Section 1. There is hereby appropriated (1) $-0- $233,030 from the General Fund and $135,750 from the Nebraska State Patrol Cash Fund for FY2025-26 and (2) $-0- from the General Fund and $-0- from the Nebraska State Patrol Cash Fund for FY2026-27 to the Nebraska State Patrol, for Program 100, to aid in carrying out the provisions of Legislative Bill 177, One Hundred Ninth Legislature, First Session, 2025. Total expenditures for permanent and temporary salaries and per diems from funds appropriated in this section shall not exceed $179,591 for FY2025-26 or $-0- for FY2026-27. Sec. 40. Laws 2025, LB261, section 15, is amended to read: Sec. 15. AGENCY NO. 3 — LEGISLATIVE COUNCIL Program No. 122 - Legislative Services FY2025-26 FY2026-27 GENERAL FUND 12,751,096 13,380,723 GENERAL FUND 12,022,197 12,243,797 CASH FUND 95,000 95,000 FEDERAL FUND est. 39,270 39,270 PROGRAM TOTAL 12,885,366 13,514,993 PROGRAM TOTAL 12,156,467 12,378,067 SALARY LIMIT 10,080,000 10,510,430 There is included in the appropriation to this program for FY2025-26 $75,000 Cash Funds and for FY2026-27 $75,000 Cash Funds from the Nebraska Health Care Cash Fund for the purpose of ongoing health-related research and public policy development by the Health and Human Services Committee of the LB1071 2026 LB1071 2026 -6- Legislature. Such funds may be used for, but shall not be limited to, hiring temporary legal research assistance, consulting and research contracts, reimbursement for necessary and appropriate expenses incurred in connection with such research and policy development, and actual and necessary travel reimbursement for task forces and committees established to conduct health policy work. The unexpended General Fund appropriation balance existing on June 30, 2025, less $935,684, is hereby reappropriated. Sec. 41. Laws 2025, LB261, section 16, is amended to read: Sec. 16. AGENCY NO. 3 — LEGISLATIVE COUNCIL Program No. 123 - Clerk of the Legislature FY2025-26 FY2026-27 GENERAL FUND 6,922,788 7,757,316 GENERAL FUND 6,369,346 6,440,128 CASH FUND 150,200 150,000 PROGRAM TOTAL 7,072,988 7,907,316 PROGRAM TOTAL 6,519,546 6,590,128 SALARY LIMIT 5,396,132 5,665,061 SALARY LIMIT 5,396,132 5,590,061 The unexpended General Fund appropriation balance existing on June 30, 2025, is hereby reappropriated. Sec. 42. Laws 2025, LB261, section 17, is amended to read: Sec. 17. AGENCY NO. 3 — LEGISLATIVE COUNCIL Program No. 126 - Legislative Research FY2025-26 FY2026-27 GENERAL FUND 1,048,513 1,102,204 GENERAL FUND 924,004 924,004 PROGRAM TOTAL 1,048,513 1,102,204 PROGRAM TOTAL 924,004 924,004 SALARY LIMIT 845,222 879,272 The unexpended General Fund appropriation balance existing on June 30, 2025, is hereby reappropriated. Sec. 43. Laws 2025, LB261, section 18, is amended to read: Sec. 18. AGENCY NO. 3 — LEGISLATIVE COUNCIL Program No. 127 - Revisor of Statutes FY2025-26 FY2026-27 GENERAL FUND 2,408,228 2,540,905 GENERAL FUND 1,885,954 1,885,954 CASH FUND 125,000 125,000 PROGRAM TOTAL 2,533,228 2,665,905 PROGRAM TOTAL 2,010,954 2,010,954 SALARY LIMIT 1,742,484 1,812,769 The unexpended General Fund appropriation balance existing on June 30, 2025, is hereby reappropriated. Sec. 44. Laws 2025, LB261, section 19, is amended to read: Sec. 19. AGENCY NO. 3 — LEGISLATIVE COUNCIL Program No. 129 - Legislative Oversight Audit FY2025-26 FY2026-27 GENERAL FUND 1,668,074 1,865,477 GENERAL FUND 882,654 882,654 PROGRAM TOTAL 1,668,074 1,865,477 PROGRAM TOTAL 882,654 882,654 LB1071 2026 LB1071 2026 -7- SALARY LIMIT 1,388,995 1,446,362 SALARY LIMIT 798,495 830,662 The unexpended General Fund appropriation balance existing on June 30, 2025, is hereby reappropriated. Sec. 45. Laws 2025, LB261, section 20, is amended to read: Sec. 20. AGENCY NO. 3 — LEGISLATIVE COUNCIL Program No. 501 - Intergovernmental Cooperation FY2025-26 FY2026-27 GENERAL FUND 551,396 340,202 GENERAL FUND 604,814 604,814 PROGRAM TOTAL 551,396 340,202 PROGRAM TOTAL 604,814 604,814 SALARY LIMIT -0- -0- The unexpended General Fund appropriation balance existing on June 30, 2025, less $193,904, is hereby reappropriated. Sec. 46. Laws 2025, LB261, section 22, is amended to read: Sec. 22. AGENCY NO. 3 — LEGISLATIVE COUNCIL Program No. 638 - Fiscal and Program Analysis FY2025-26 FY2026-27 GENERAL FUND 1,944,496 2,038,987 GENERAL FUND 1,985,573 1,897,991 PROGRAM TOTAL 1,944,496 2,038,987 PROGRAM TOTAL 1,985,573 1,897,991 SALARY LIMIT 1,753,974 1,736,546 The unexpended General Fund appropriation balance existing on June 30, 2025, is hereby reappropriated. Sec. 47. Laws 2025, LB261, section 23, is amended to read: Sec. 23. AGENCY NO. 5 — SUPREME COURT Program No. 52 - Operations FY2025-26 FY2026-27 GENERAL FUND 48,909,320 50,509,807 GENERAL FUND 48,948,491 50,516,419 CASH FUND est. 3,443,062 3,474,163 CASH FUND est. 3,443,062 3,474,163 FEDERAL FUND est. 563,646 579,191 PROGRAM TOTAL 52,916,028 54,563,161 PROGRAM TOTAL 52,955,199 54,569,773 SALARY LIMIT 37,360,648 38,530,572 The Department of Administrative Services shall monitor the appropriations and expenditures for this program according to the following program classifications: No. 34 - Court Administration No. 40 - State Law Library No. 396 - County Court System No. 399 - District Court Reporters No. 405 - Court of Appeals The unexpended General Fund appropriation balance existing on June 30, 2025, is hereby reappropriated. The budget division of the Department of Administrative Services shall administratively transfer General Fund appropriations or Salary Limits or both among Program Nos. 52, 67, 420, 434, 435, and 437 within Agency 5, upon written certification by the State Court Administrator that the Supreme Court has determined that such transfer is necessary for the efficient functioning of statewide court operations and the proper administration of justice. There is included in the appropriation to this program for FY2025-26 $270,000 General Funds and $270,000 Cash Funds for state aid, which shall only be used for such purpose. There is included in the appropriation to this LB1071 2026 LB1071 2026 -8- program for FY2026-27 $270,000 General Funds and $270,000 Cash Funds for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2025-26 $500,000 Cash Funds for parenting plan mediation for indigent and lower-income persons involved in Parenting Act cases, as state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $500,000 Cash Funds for parenting plan mediation for indigent and lower-income persons involved in Parenting Act cases, as state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2025-26 $550,000 General Funds and for FY2026-27 $550,000 General Funds to increase the payments for interpreter services for deaf and hard of hearing persons and for persons unable to communicate the English language, which shall only be used for such purpose. Cash Fund expenditures for this program shall not be limited to the amounts shown. Sec. 48. Laws 2025, LB261, section 24, is amended to read: Sec. 24. AGENCY NO. 5 — SUPREME COURT Program No. 67 - Probation Services FY2025-26 FY2026-27 GENERAL FUND 36,124,649 37,440,985 GENERAL FUND 36,169,481 37,441,498 CASH FUND est. 1,525,608 1,525,608 FEDERAL FUND est. 259,840 266,800 PROGRAM TOTAL 37,910,097 39,233,393 PROGRAM TOTAL 37,954,929 39,233,906 SALARY LIMIT 27,801,958 28,807,185 The Department of Administrative Services shall monitor the appropriations and expenditures for this program according to the following program classifications: No. 397 - Statewide Probation No. 398 - Intensive Supervision Probation There is included in the appropriation to this program for FY2025-26 $50,000 General Funds and for FY2026-27 $50,000 General Funds to increase the payments for interpreter services for deaf and hard of hearing persons and for persons unable to communicate the English language, which shall only be used for such purpose. Cash Fund expenditures for this program shall not be limited to the amounts shown. The unexpended General Fund appropriation balance existing on June 30, 2025, is hereby reappropriated. Sec. 49. Laws 2025, LB261, section 26, is amended to read: Sec. 26. AGENCY NO. 5 — SUPREME COURT Program No. 420 - State Specialized Court Operations FY2025-26 FY2026-27 GENERAL FUND 8,594,532 8,867,094 GENERAL FUND 8,596,971 8,867,096 CASH FUND est. -0- 1,500,000 PROGRAM TOTAL 8,594,532 10,367,094 PROGRAM TOTAL 8,596,971 8,867,096 SALARY LIMIT 4,930,714 5,084,959 The unexpended General Fund appropriation balance existing on June 30, 2025, is hereby reappropriated. Cash Fund expenditures for this program shall not be limited to the amounts shown. The supervision and management of the State Specialized Courts shall be under the direct jurisdiction of the Supreme Court and the State Court Administrator. Sec. 50. Laws 2025, LB261, section 27, is amended to read: Sec. 27. AGENCY NO. 5 — SUPREME COURT Program No. 434 - Office of Public Guardian FY2025-26 FY2026-27 GENERAL FUND 3,015,352 3,134,590 LB1071 2026 LB1071 2026 -9- GENERAL FUND 3,018,237 3,134,960 CASH FUND est. 36,000 36,000 PROGRAM TOTAL 3,051,352 3,170,590 PROGRAM TOTAL 3,054,237 3,170,960 SALARY LIMIT 2,523,385 2,591,817 Cash Fund expenditures for this program shall not be limited to the amounts shown. The unexpended General Fund appropriation balance existing on June 30, 2025, is hereby reappropriated. Sec. 51. Laws 2025, LB261, section 28, is amended to read: Sec. 28. AGENCY NO. 5 — SUPREME COURT Program No. 435 - Probation Community Corrections FY2025-26 FY2026-27 GENERAL FUND 28,269,731 28,985,200 GENERAL FUND 34,774,706 35,486,340 CASH FUND est. 13,125,800 11,625,800 CASH FUND est. 6,625,800 6,625,800 PROGRAM TOTAL 41,395,531 40,611,000 PROGRAM TOTAL 41,400,506 42,112,140 SALARY LIMIT 14,910,259 15,236,134 The unexpended General Fund appropriation balance existing on June 30, 2025, is hereby reappropriated. Cash Fund expenditures for this program shall not be limited to the amounts shown. It is the intent of the Legislature to increase the General Fund appropriation to this program in future years if the funds in the Nebraska Opioid Recovery Trust Fund are insufficient or no longer transferred from the Nebraska Opioid Recovery Trust Fund to the Probation Program Cash Fund for the purposes of problem solving courts. Sec. 52. Laws 2025, LB261, section 29, is amended to read: Sec. 29. AGENCY NO. 5 — SUPREME COURT Program No. 437 - Juvenile Justice FY2025-26 FY2026-27 GENERAL FUND 72,215,712 73,200,617 GENERAL FUND 72,225,618 73,200,923 CASH FUND est. 25,000 25,000 FEDERAL FUND est. 148,500 148,500 PROGRAM TOTAL 72,389,212 73,374,117 PROGRAM TOTAL 72,399,118 73,374,423 SALARY LIMIT 18,063,140 18,622,614 The unexpended General Fund appropriation balance existing on June 30, 2025, is hereby reappropriated. There is included in the appropriation to this program $30,000 from the General Fund for FY2025-26 for the purpose of contracting for services with an organization with the primary goal of ensuring sustainability in juvenile justice reform. Such contract shall be used to explore making probation, the district and state court systems, law enforcement, county attorneys, public defenders, and school districts more effective partners in juvenile justice reform. Any required funding greater than the amount provided in the contract shall be acquired from other sources prior to entering into a contract for services with the organization. The contract shall include requirements that the organization work with a county having a population of one hundred fifty thousand or more inhabitants willing to lease or grant county-owned property for the purpose of creating a facility to address juvenile justice and behavioral health issues and prioritize the development of a sustainable revenue model for such facility. Cash Fund expenditures for this program shall not be limited to the amounts shown. Sec. 53. Laws 2025, LB261, section 31, is amended to read: LB1071 2026 LB1071 2026 -10- Sec. 31. AGENCY NO. 7 — GOVERNOR Program No. 17 - Governor Operations FY2025-26 FY2026-27 GENERAL FUND 2,060,029 2,060,029 PROGRAM TOTAL 2,060,029 2,060,029 SALARY LIMIT 1,680,069 1,732,954 The Department of Administrative Services shall monitor the appropriations and expenditures for this agency for FY2025-26 and FY2026-27 according to the following program classifications: No. 18 - Governor's Policy Research Office No. 21 - Office of the Governor The unexpended General Fund appropriation balance existing on June 30, 2025, less $250,000, is hereby reappropriated. Sec. 54. Laws 2025, LB261, section 39, is amended to read: Sec. 39. AGENCY NO. 11 — ATTORNEY GENERAL Program No. 496 - Interstate Water Litigation FY2025-26 FY2026-27 GENERAL FUND 300,000 -0- GENERAL FUND 300,000 300,000 CASH FUND 200,000 500,000 CASH FUND 200,000 200,000 PROGRAM TOTAL 500,000 500,000 The unexpended General Fund appropriation balance existing on June 30, 2025, is hereby reappropriated. The unexpended Cash Fund appropriation balance existing on June 30, 2025, is hereby reappropriated. The salary limit for this program shall be limited to the amount of the reappropriation. Sec. 55. Laws 2025, LB261, section 51, is amended to read: Sec. 51. AGENCY NO. 13 — STATE DEPARTMENT OF EDUCATION Program No. 25 - Education, Administration, and Support FY2025-26 FY2026-27 GENERAL FUND 29,536,155 29,731,223 GENERAL FUND 29,391,615 29,920,599 CASH FUND 4,321,917 4,102,508 CASH FUND 4,281,052 4,090,328 FEDERAL FUND est. 45,616,194 45,902,543 FEDERAL FUND est. 44,964,832 45,673,982 REVOLVING FUND 2,137,568 2,168,734 PROGRAM TOTAL 81,611,834 81,905,008 PROGRAM TOTAL 80,775,067 81,853,643 SALARY LIMIT 22,823,428 23,426,743 SALARY LIMIT 22,710,585 23,426,743 The Department of Administrative Services shall monitor the appropriations and expenditures for this program according to the following program classifications: No. 25 - Commissioner's Office No. 403 - General Counsel and Legal Services No. 440 - Human Resources No. 441 - Teaching, Learning, and Assessment No. 442 - Public Information and Communications No. 443 - Technology Services No. 444 - Early Childhood No. 445 - Data Management and Application Development No. 446 - Career and Adult Education No. 447 - Accreditation, Certification, and Approval No. 448 - Special Education No. 449 - ESEA Programs LB1071 2026 LB1071 2026 -11- No. 450 - Student Support and Services No. 451 - Finance and Administrative Services No. 452 - Budget and Grants Management No. 453 - Information Systems and Services No. 454 - School and District Support There is included in the appropriation to this program for FY2025-26 $5,000,000 General Funds for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $5,000,000 General Funds for state aid, which shall only be used for such purpose. There is included in the amount shown as aid for this program $5,000,000 General Funds for FY2025-26 and $5,000,000 General Funds for FY2026-27 for student loan forgiveness. There is included in the appropriation to this program for FY2025-26 $7,149,939 General Funds for statewide assessment and reporting, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $7,149,939 General Funds for statewide assessment and reporting, which shall only be used for such purpose. There is included in the appropriation to this program for FY2025-26 $10,000 General Funds and for FY2026-27 $10,000 General Funds for the Educational Opportunity for Military Children Program. There is included in the appropriation to this program for FY2025-26 $300,000 General Funds for the Nebraska Technology Initiative, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $300,000 General Funds for the Nebraska Technology Initiative, which shall only be used for such purpose. There is included in the appropriation to this program for FY2025-26 $306,960 Cash Funds to be used for administrative purposes related to the state aid for career and technical education. There is included in the appropriation to this program for FY2026-27 $306,960 Cash Funds to be used for administrative purposes related to the state aid for career and technical education. There is included in the appropriation to this program for FY2025-26 $50,000 Cash Funds to be used for administrative purposes related to the additional state aid for career education student organizations. There is included in the appropriation to this program for FY2026-27 $50,000 Cash Funds to be used for administrative purposes related to the additional state aid for career education student organizations. Sec. 56. Laws 2025, LB261, section 52, is amended to read: Sec. 52. AGENCY NO. 13 — STATE DEPARTMENT OF EDUCATION Program No. 158 - Education Aid FY2025-26 FY2026-27 GENERAL FUND 1,301,936,022 1,261,141,230 GENERAL FUND 1,303,294,141 1,291,572,774 CASH FUND 425,994,794 424,689,148 CASH FUND 423,994,794 442,512,508 FEDERAL FUND est. 364,373,542 363,873,542 FEDERAL FUND est. 363,873,542 363,873,542 PROGRAM TOTAL 2,092,304,358 2,049,703,920 PROGRAM TOTAL 2,091,162,477 2,097,958,824 There is included in the appropriation to this program for FY2025-26 $1,301,936,022 $1,303,294,141 General Funds, $425,994,794 $423,994,794 Cash Funds, and $364,373,542 $363,873,542 Federal Funds estimate for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $1,261,141,230 $1,291,572,774 General Funds, $424,689,148 $442,512,508 Cash Funds, and $363,873,542 Federal Funds estimate for state aid, which shall only be used for such purpose. There is included in the amount shown for FY2025-26 $1,035,595,185 $1,036,453,304 General Funds which are hereby appropriated to provide state aid to public school districts pursuant to the Tax Equity and Educational Opportunities Support Act. There is included in the amount shown for FY2026-27 $994,035,905 $1,024,467,449 General Funds which are hereby appropriated to provide state aid to public school districts pursuant to the Tax Equity and Educational Opportunities Support Act. There is included in the amount shown for FY2025-26 $112,977,519 Cash Funds which are hereby appropriated to provide twenty-four percent of foundation aid to public school districts pursuant to the Tax Equity and Educational Opportunities Support Act. There is included in the amount shown for FY2026-27 $112,196,843 $113,571,200 Cash Funds which are hereby appropriated to provide twenty-four percent of foundation aid to public school districts pursuant to the Tax Equity and Educational Opportunities Support Act. There is included in the amount shown for this program $235,724,424 General Funds and $291,390,830 Cash Funds provided as state aid for FY2025-26 for special education reimbursement. There is included in the amount shown for LB1071 2026 LB1071 2026 -12- this program $235,724,424 General Funds and $291,390,830 $309,839,863 Cash Funds provided as state aid for FY2026-27 for special education reimbursement. There is included in the amount shown for this program $1,465,500 General Funds provided as state aid for FY2025-26 and $1,465,500 General Funds provided as state aid for FY2026-27 to carry out the provisions of subsection (2) of section 79-734. There is included in the amount shown for this program $9,632,419 General Funds provided as state aid for FY2025-26 and $9,896,907 General Funds provided as state aid for FY2026-27 for core services for educational service units. There is included in the amount shown for this program $3,170,927 General Funds provided as state aid for FY2025-26 and $3,170,927 General Funds provided as state aid for FY2026-27 for technology infrastructure for educational service units. There is included in the amount shown for this program $281,654 General Funds provided as state aid for FY2025-26 and $281,654 General Funds provided as state aid for FY2026-27 for distance education aid to educational service units. There is included in the amount shown for this program $1,851,467 Cash Funds provided as state aid for FY2025-26 and $1,851,467 Cash Funds provided as state aid for FY2026-27 for educational service units to provide regional coaches and job-embedded training relating to evidence-based reading instruction. There is included in the amount shown for this program $117,898 $617,898 General Funds and $500,000 Federal Funds provided as state aid for FY2025-26 and $617,898 General Funds provided as state aid for FY2026-27 for the school breakfast program. There is included in the amount shown for this program $392,032 General Funds provided as state aid for FY2025-26 and $392,032 General Funds provided as state aid for FY2026-27 for the school lunch program. There is included in the amount shown for this program $90,000 General Funds provided as state aid for FY2025-26 and $90,000 General Funds provided as state aid for FY2026-27 for the Summer Food Service Program. There is included in the amount shown for this program $214,664 General Funds provided as state aid for FY2025-26 and $214,664 General Funds provided as state aid for FY2026-27 for adult basic education programs. There is included in the amount shown for this program $750,000 General Funds provided as state aid for FY2025-26 and $750,000 General Funds provided as state aid for FY2026-27 for aid to institutions offering high school equivalency programs. There is included in the amount shown for this program $3,619,357 General Funds provided as state aid for FY2025-26 and $3,619,357 General Funds provided as state aid for FY2026-27 for early childhood education projects. There is included in the amount shown for this program $7,500,000 General Funds and $2,000,000 Cash Funds provided as state aid for FY2025-26 and $7,500,000 General Funds and $2,000,000 Cash Funds provided as state aid for FY2026-27 for the Early Childhood Education Grant Program for at-risk children from birth to age three. It is the intent of the Legislature that a maximum of five percent of General Funds appropriated each fiscal year for the Early Childhood Education Grant Program for at-risk children from birth to age three may be used for evaluation and technical assistance. There is included in the amount shown for this program $100,000 General Funds provided as state aid for FY2025-26 and $100,000 General Funds provided as state aid for FY2026-27 for scholarships for early childhood education providers. There is included in the amount shown for this program $69,000 General Funds provided as state aid for FY2025-26 and $69,000 General Funds provided as state aid for FY2026-27 for incentive bonuses for providers of child care and early childhood education programs. There is included in the amount shown for this program $400,000 General Funds provided as state aid for FY2025-26 and $400,000 General Funds provided as state aid for FY2026-27 for the Nurturing Healthy Behaviors program. There is included in the amount shown for this program $470,000 General Funds provided as state aid for FY2025-26 and $470,000 General Funds provided as state aid for FY2026-27 for learning community aid. There is included in the amount shown for this program $2,342,962 General Funds provided as state aid for FY2025-26 and $2,342,962 General Funds provided as state aid for FY2026-27 for programs for learners with high ability. There is included in the amount shown for this program for FY2025-26 $4,809,040 Cash Funds provided as state aid for career and technical education, to be distributed between secondary and postsecondary schools according to the formula used for federal Perkins funds as such formula existed on January 1, 2025. Each school district shall receive no less than $7,500. There is included in the amount shown for this program for FY2026-27 $4,809,040 Cash Funds provided as state aid for career and technical education, to be distributed between secondary and postsecondary schools according to the formula used for federal Perkins funds as such formula existed on January 1, 2025. Each school district shall receive no less than $7,500. There is included in the amount shown for this program for FY2025-26 $150,000 Cash Funds provided as state aid, to be evenly distributed between the career education student organizations. There is included in the amount shown for this program for FY2026-27 $150,000 Cash Funds provided as state aid, to be evenly distributed between the career education student organizations. There is included in the amount shown for this program $1,000,000 Cash LB1071 2026 LB1071 2026 -13- Funds provided as state aid for FY2025-26 and $1,000,000 Cash Funds provided as state aid for FY2026-27 for the Nebraska Teacher Apprenticeship Program. There is included in the amount shown for this program $2,500,000 Cash Funds provided as state aid for FY2025-26 and $2,500,000 Cash Funds provided as state aid for FY2026-27 for the Extraordinary Increase in Special Education Expenditures Act. There is included in the amount shown for this program $5,000,000 Cash Funds provided as state aid for FY2025-26 and $5,000,000 Cash Funds provided as state aid for FY2026-27 for the Nebraska Teacher Recruitment and Retention Act. Sec. 57. Laws 2025, LB261, section 54, is amended to read: Sec. 54. AGENCY NO. 13 — STATE DEPARTMENT OF EDUCATION Program No. 351 - Vocational Rehabilitation FY2025-26 FY2026-27 GENERAL FUND 6,803,212 6,823,963 GENERAL FUND 6,561,850 6,724,525 CASH FUND 553,211 568,354 CASH FUND 557,883 571,719 FEDERAL FUND est. 31,507,682 31,810,305 FEDERAL FUND est. 30,807,902 31,596,542 PROGRAM TOTAL 38,864,105 39,202,622 PROGRAM TOTAL 37,927,635 38,892,786 SALARY LIMIT 15,757,152 16,203,613 SALARY LIMIT 15,709,139 16,203,613 There is included in the appropriation to this program for FY2025-26 $49,289 General Funds and $8,560,706 Federal Funds estimate for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $49,289 General Funds and $8,560,706 Federal Funds estimate for state aid, which shall only be used for such purpose. It is the intent of the Legislature that the Division of Rehabilitation Services of the State Department of Education and the Division of Developmental Disabilities of the Department of Health and Human Services work collaboratively to focus on employment for individuals with disabilities and to maximize federal matching funds in compliance with the federal Workforce Innovation and Opportunity Act and the federal Home and Community-Based Services Final Rule. There is included in the appropriation to this program for FY2026-27 $500,000 General Funds to be used for a multi-trade preapprenticeship pilot program serving young adults and preparing them for registered apprenticeships and entry-level construction employment within a city of the metropolitan class. Sec. 58. Laws 2025, LB261, section 67, is amended to read: Sec. 67. AGENCY NO. 14 — PUBLIC SERVICE COMMISSION Program No. 793 - Broadband Bridge FY2025-26 FY2026-27 GENERAL FUND 323,895 161,948 PROGRAM TOTAL 323,895 161,948 SALARY LIMIT 213,204 106,602 The unexpended General Fund appropriation balance existing on June 30, 2025, less $5,700,000 $1,800,000, is hereby reappropriated. Sec. 59. Laws 2025, LB261, section 69, is amended to read: Sec. 69. AGENCY NO. 16 — DEPARTMENT OF REVENUE Program No. 102 - Revenue Administration FY2025-26 FY2026-27 GENERAL FUND 17,399,357 2,467,209 GENERAL FUND 30,877,988 31,484,996 CASH FUND 14,453,216 29,946,547 CASH FUND 2,953,216 3,061,547 PROGRAM TOTAL 31,852,573 32,413,756 LB1071 2026 LB1071 2026 -14- PROGRAM TOTAL 33,831,204 34,546,543 SALARY LIMIT 19,868,885 20,278,967 SALARY LIMIT 20,928,517 21,590,310 There is included in the appropriation to this program for FY2025-26 $336,404 Cash Funds for staff necessary to audit and enforce provisions of the tobacco Master Settlement Agreement from the Nebraska Health Care Cash Fund. There is included in the appropriation to this program for FY2026-27 $336,404 Cash Funds for staff necessary to audit and enforce provisions of the tobacco Master Settlement Agreement from the Nebraska Health Care Cash Fund. Sec. 60. Laws 2025, LB261, section 71, is amended to read: Sec. 71. AGENCY NO. 16 — DEPARTMENT OF REVENUE Program No. 111 - Motor Fuels FY2025-26 FY2026-27 CASH FUND 1,730,283 1,749,777 CASH FUND 1,798,432 1,843,368 PROGRAM TOTAL 1,730,283 1,749,777 PROGRAM TOTAL 1,798,432 1,843,368 SALARY LIMIT 1,250,388 1,258,792 SALARY LIMIT 1,301,570 1,329,082 Sec. 61. Laws 2025, LB261, section 72, is amended to read: Sec. 72. AGENCY NO. 16 — DEPARTMENT OF REVENUE Program No. 112 - Property Assessment FY2025-26 FY2026-27 GENERAL FUND 2,363,065 2,410,387 GENERAL FUND 2,055,273 2,127,199 CASH FUND 787,265 801,196 PROGRAM TOTAL 3,150,330 3,211,583 PROGRAM TOTAL 2,842,538 2,928,395 SALARY LIMIT 2,013,393 2,045,904 SALARY LIMIT 2,065,163 2,117,002 Sec. 62. Laws 2025, LB261, section 73, is amended to read: Sec. 73. AGENCY NO. 16 — DEPARTMENT OF REVENUE Program No. 121 - School Property Tax Credit FY2025-26 FY2026-27 CASH FUND est. 798,000,000 808,000,000 CASH FUND 780,000,000 808,000,000 PROGRAM TOTAL 798,000,000 808,000,000 PROGRAM TOTAL 780,000,000 808,000,000 Cash Fund expenditures shall not be limited to the amount shown. There is included in the appropriation to this program for FY2025-26 $798,000,000 $780,000,000 Cash Funds estimate for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $808,000,000 Cash Funds estimate for state aid, which shall only be used for such purpose. Sec. 63. Laws 2025, LB261, section 74, is amended to read: Sec. 74. AGENCY NO. 16 — DEPARTMENT OF REVENUE Program No. 132 - Property Tax Credit Program FY2025-26 FY2026-27 CASH FUND est. 467,700,000 490,000,000 CASH FUND 464,000,000 490,000,000 PROGRAM TOTAL 467,700,000 490,000,000 LB1071 2026 LB1071 2026 -15- PROGRAM TOTAL 464,000,000 490,000,000 Cash Fund expenditures shall not be limited to the amount shown. There is included in the appropriation to this program for FY2025-26 $467,700,000 $464,000,000 Cash Funds estimate for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $490,000,000 Cash Funds estimate for state aid, which shall only be used for such purpose. Sec. 64. Laws 2025, LB261, section 77, is amended to read: Sec. 77. AGENCY NO. 16 — DEPARTMENT OF REVENUE Program No. 165 - Charitable Gaming FY2025-26 FY2026-27 GENERAL FUND -0- -0- GENERAL FUND 141,870 -0- CASH FUND 5,557,065 5,828,227 CASH FUND 2,815,195 3,028,227 PROGRAM TOTAL 5,557,065 5,828,227 PROGRAM TOTAL 2,957,065 3,028,227 SALARY LIMIT 1,888,330 1,924,671 There is included in the appropriation to this program for FY2025-26 $1,900,000 Cash Funds for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $2,100,000 Cash Funds for state aid, which shall only be used for such purpose. Sec. 65. Laws 2025, LB261, section 78, is amended to read: Sec. 78. AGENCY NO. 18 — DEPARTMENT OF AGRICULTURE Program No. 78 - Department of Agriculture FY2025-26 FY2026-27 GENERAL FUND 6,350,625 5,412,255 GENERAL FUND 6,612,621 6,612,621 CASH FUND 10,404,992 11,434,871 CASH FUND 10,404,992 10,856,871 FEDERAL FUND est. 4,648,359 4,711,663 REVOLVING FUND 447,306 454,347 PROGRAM TOTAL 21,851,282 22,013,136 PROGRAM TOTAL 22,113,278 22,635,502 SALARY LIMIT 9,228,442 9,521,446 SALARY LIMIT 9,432,803 9,754,862 The Department of Administrative Services shall monitor the appropriations and expenditures for this program according to the following program classifications: No. 27 - Shared Services No. 57 - Food Safety and Consumer Protection No. 63 - Animal and Plant Health Protection No. 564 - Ag Promotion and Development There is included in the appropriation to this program for FY2025-26 $653,000 General Funds and $420,000 Federal Funds estimate for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $300,000 $653,000 General Funds and $420,000 Federal Funds estimate for state aid, which shall only be used for such purpose. There is included in the amount shown as aid for this program $300,000 General Funds for FY2025-26 and $300,000 General Funds for FY2026-27, for purposes of purchasing assistive technology and equipment for farmers and ranchers pursuant to the Nebraska AgrAbility program which does not otherwise qualify for funding by the United States Department of Agriculture. Sec. 66. Laws 2025, LB261, section 81, is amended to read: Sec. 81. AGENCY NO. 21 — STATE FIRE MARSHAL Program No. 193 - Public Protection FY2025-26 FY2026-27 GENERAL FUND 3,603,490 3,129,355 LB1071 2026 LB1071 2026 -16- GENERAL FUND 4,009,665 3,472,106 CASH FUND 5,095,668 5,880,040 FEDERAL FUND est. 654,936 637,740 FEDERAL FUND est. 546,761 560,989 PROGRAM TOTAL 9,354,094 9,647,135 PROGRAM TOTAL 9,652,094 9,913,135 SALARY LIMIT 4,734,090 4,885,749 SALARY LIMIT 4,882,448 5,036,732 The Department of Administrative Services shall monitor the appropriations and expenditures for this program according to the following program classifications: No. 225 - General Operations No. 226 - Pipeline Safety No. 227 - Underground Storage Tanks No. 229 - Cigarette Ignition Propensity Testing No. 230 - Safety Inspection Program There is included in the appropriation to this program for FY2025-26 $55,000 Federal Funds estimate for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $55,000 Federal Funds estimate for state aid, which shall only be used for such purpose. If federal restrictions prevent using these Federal Funds for state aid, the State Fire Marshal may reallocate available funds in the Underground Storage Tank Fund to provide state aid payments to the affected political subdivisions. There is included in the appropriation to this program for FY2025-26 $20,000 Cash Funds for fireworks testing, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $20,000 Cash Funds for fireworks testing, which shall only be used for such purpose. Sec. 67. Laws 2025, LB261, section 82, is amended to read: Sec. 82. AGENCY NO. 21 — STATE FIRE MARSHAL Program No. 340 - Training Division FY2025-26 FY2026-27 GENERAL FUND 975,757 987,482 GENERAL FUND 1,079,729 1,091,454 CASH FUND 1,305,928 1,318,887 CASH FUND 1,215,928 1,228,887 FEDERAL FUND est. 157,466 157,466 PROGRAM TOTAL 2,439,151 2,463,835 PROGRAM TOTAL 2,453,123 2,477,807 SALARY LIMIT 672,889 678,709 There is included in the appropriation to this program for FY2025-26 $1,125,000 Cash Funds from the Training Division Cash Fund to connect first responders to behavioral health services, supports, and training and for a statewide wellness learning plan that includes anonymous assessments, education, and awareness to promote resiliency development. There is included in the appropriation to this program for FY2026-27 $1,125,000 Cash Funds from the Training Division Cash Fund to connect first responders to behavioral health services, supports, and training and for a statewide wellness learning plan that includes anonymous assessments, education, and awareness to promote resiliency development. Sec. 68. Laws 2025, LB261, section 87, is amended to read: Sec. 87. AGENCY NO. 23 — DEPARTMENT OF LABOR Program No. 31 - Division of Employment FY2025-26 FY2026-27 CASH FUND 13,082,081 13,104,750 FEDERAL FUND est. 48,800,427 44,930,635 FEDERAL FUND est. 48,800,427 49,608,896 LB1071 2026 LB1071 2026 -17- PROGRAM TOTAL 61,882,508 58,035,385 PROGRAM TOTAL 61,882,508 62,713,646 SALARY LIMIT 23,368,597 23,873,143 There is included in the appropriation to this program for FY2025-26 $9,883,387 Cash Funds for state aid for workforce development, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $9,880,259 Cash Funds for state aid for workforce development, which shall only be used for such purpose. There is included in the appropriation to this program for FY2025-26 $116,613 Cash Funds and for FY2026-27 $119,741 Cash Funds for the administration of the workforce development program. There is included in the appropriation to this program for FY2025-26 $1,600,000 Cash Funds for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $1,600,000 Cash Funds for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2025-26 $7,904,743 Federal Funds estimate for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $7,904,743 Federal Funds estimate for state aid, which shall only be used for such purpose. There is included in the appropriation to this program Federal Funds made available to the state under section 903(d) and 903(f) of the federal Social Security Act, as amended, in the amount of $2,500,000 in FY2025-26 and $2,500,000 in FY2026-27, or so much thereof as may be necessary, to be used for the administration of the Employment Security Law and public employment offices, including the administration of one-stop career centers to the extent authorized under the federal Social Security Act and the Wagner-Peyser Act and the rules and regulations adopted pursuant thereto. The expenditure or other disposition of section 903(d) and 903(f) money appropriated in this section shall be accounted for in accordance with standards established by the United States Secretary of Labor. Except as provided in this section, all provisions of subsection (2) of section 48-621 except subdivision (2)(a)(i) shall apply to this appropriation. The unexpended Cash Fund appropriation balance for workforce development existing on June 30, 2025, is hereby reappropriated. Sec. 69. Laws 2025, LB261, section 91, is amended to read: Sec. 91. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES Program No. 30 - Tobacco Prevention and Control FY2025-26 FY2026-27 CASH FUND 1,770,000 1,770,000 CASH FUND 2,570,000 2,570,000 FEDERAL FUND est. 9,000 9,000 PROGRAM TOTAL 1,779,000 1,779,000 PROGRAM TOTAL 2,579,000 2,579,000 There is included in the appropriation to this program for FY2025-26 $1,770,000 $2,570,000 Cash Funds for tobacco use prevention and control from the Nebraska Health Care Cash Fund. There is included in the appropriation to this program for FY2026-27 $1,770,000 $2,570,000 Cash Funds for tobacco use prevention and control from the Nebraska Health Care Cash Fund. Sec. 70. Laws 2025, LB261, section 92, is amended to read: Sec. 92. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES Program No. 33 - Administration FY2025-26 FY2026-27 GENERAL FUND 188,712,021 208,879,312 GENERAL FUND 199,883,223 209,301,896 CASH FUND 50,834,214 51,533,295 CASH FUND 50,920,649 51,381,168 FEDERAL FUND est. 386,776,943 383,059,097 FEDERAL FUND est. 388,915,714 396,576,679 PROGRAM TOTAL 626,323,178 643,471,704 PROGRAM TOTAL 639,719,586 657,259,743 LB1071 2026 LB1071 2026 -18- SALARY LIMIT 256,555,891 263,406,342 SALARY LIMIT 230,680,891 237,531,342 (1) The Department of Administrative Services shall monitor the appropriations and expenditures for this program according to the following program classifications: No. 261 - General Operations No. 262 - Public Health Administration No. 263 - Medicaid and Long-Term Care Administration No. 265 - Protection and Safety No. 266 - Economic and Family Support No. 268 - Behavioral Health Administration No. 269 - Developmental Disabilities Administration (2) There is included in the appropriation to this program for FY2025-26 $13,688 Cash Funds for regulatory support for out-of-hospital emergency care providers licensing from the Nebraska Health Care Cash Fund. There is included in the appropriation to this program for FY2026-27 $13,688 Cash Funds for regulatory support for out-of-hospital emergency care providers licensing from the Nebraska Health Care Cash Fund. (3) There is included in the appropriation to this program $404,643 Cash Funds for FY2025-26 and $404,643 Cash Funds for FY2026-27 from the Nebraska Health Care Cash Fund for respite services in each of the service areas designated by the Department of Health and Human Services and for administrative costs, including personnel costs, associated with the Nebraska Lifespan Respite Services Program. (4) There is included in the appropriation to this program for FY2025-26 $6,000 Cash Funds from the Nebraska Health Care Cash Fund for costs of smoking cessation covered by medicaid. There is included in the appropriation to this program for FY2026-27 $6,000 Cash Funds from the Nebraska Health Care Cash Fund for costs of smoking cessation covered by medicaid. (5) There is included in the appropriation to this program for FY2025-26 $220,000 Cash Funds to operate a satellite office of minority health in the second and third congressional districts to coordinate and administer state policy relating to minority health from the Nebraska Health Care Cash Fund. There is included in the appropriation to this program for FY2026-27 $220,000 Cash Funds to operate a satellite office of minority health in the second and third congressional districts to coordinate and administer state policy relating to minority health from the Nebraska Health Care Cash Fund. (6) There is included in the appropriation for this program for FY2026-27 $238,562 Cash Funds from the Nebraska Health Care Cash Fund for the Dental Health Director costs. (7) (6) There is included in the appropriation to this program for FY2025-26 $100,000 Cash Funds for staff and operating expenses for public health from the Nebraska Health Care Cash Fund. There is included in the appropriation to this program for FY2026-27 $100,000 Cash Funds for staff and operating expenses for public health from the Nebraska Health Care Cash Fund. Sec. 71. Laws 2025, LB261, section 93, is amended to read: Sec. 93. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES Program No. 38 - Behavioral Health Aid FY2025-26 FY2026-27 GENERAL FUND 51,144,711 60,182,211 GENERAL FUND 70,132,211 70,132,211 CASH FUND 24,219,851 23,819,851 CASH FUND 23,919,851 23,419,851 FEDERAL FUND est. 10,692,471 10,754,971 FEDERAL FUND est. 10,504,971 10,504,971 PROGRAM TOTAL 86,057,033 94,757,033 PROGRAM TOTAL 104,557,033 104,057,033 There is included in the appropriation to this program for FY2025-26 $51,144,711 $70,132,211 General Funds, $24,219,851 $23,919,851 Cash Funds, and $10,692,471 $10,504,971 Federal Funds estimate for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $60,182,211 $70,132,211 General Funds, $23,819,851 $23,419,851 Cash Funds, and $10,754,971 $10,504,971 Federal Funds estimate for state aid, which shall only be used for such purpose. There is included in the amount shown as aid for this program $6,500,000 Cash Funds for FY2025-26 and $6,500,000 Cash Funds for FY2026-27 from the Nebraska Health Care Cash Fund to be used for community-based mental health and substance abuse services, including intermediate-level residential mental health services. It is the intent of the Legislature that these funds shall be distributed to each of the six behavioral health regions based upon a formula LB1071 2026 LB1071 2026 -19- determined by the Department of Health and Human Services. There is included in the amount shown as aid for this program $1,500,000 Cash Funds for FY2025-26 and $1,500,000 Cash Funds for FY2026-27 from the Nebraska Health Care Cash Fund to be used for the cost of maintenance and treatment of persons in emergency protective custody under the Nebraska Mental Health Commitment Act. There is included in the amount shown as aid for this program $500,000 Cash Funds for FY2025-26 from the Nebraska Health Care Cash Fund to be used for a grant to a nonprofit entity for construction costs related to a new facility. To be eligible for the grant, the nonprofit entity shall provide behavioral health services for youth in a facility, early childhood education, behavioral and mental health services for youth and caregivers, and access to an outdoor nature classroom. The nonprofit entity shall provide verification that the new facility for which the grant will be used is located in a qualified census district in a city of the metropolitan class and verification of matching funds equal to two dollars of private funds for every one dollar of state funds. There is included in the amount shown as aid for this program for FY2025-26 $3,000,000 from the Opioid Prevention and Treatment Cash Fund for disbursement by the Division of Behavioral Health of the Department of Health and Human Services to regional behavioral health authorities for behavioral health regions established pursuant to section 71-807 for opioid prevention and harm reduction under the Opioid Prevention and Treatment Act. There is included in the amount shown as aid for this program for FY2026-27 $3,000,000 from the Opioid Prevention and Treatment Cash Fund for disbursement by the Division of Behavioral Health of the Department of Health and Human Services to regional behavioral health authorities for behavioral health regions established pursuant to section 71-807 for opioid prevention and harm reduction under the Opioid Prevention and Treatment Act. There is included in the amount shown as aid for this program for FY2025-26 $500,000 General Funds for state aid disbursed to local public health departments as provided in section 71-1628.08 for opioid use prevention and opioid remediation under the Opioid Prevention and Treatment Act, which shall only be used for such purpose. There is included in the amount shown as aid for this program for FY2026-27 $500,000 General Funds for state aid disbursed to local public health departments as provided in section 71-1628.08 for opioid use prevention and opioid remediation under the Opioid Prevention and Treatment Act, which shall only be used for such purpose. It is the intent of the Legislature that any appropriation to the Department of Health and Human Services for behavioral health aid and designated as funding to be allocated to a behavioral health region shall be utilized to provide activities pursuant to the approved annual budget of the behavioral health region or additional activities identified through need demonstrated by the region throughout the year. Whenever circumstances occur during the budget year that impact the initial projected behavioral health region budget, the behavioral health regional governing board may request a reassignment of funds to accommodate emerging needs identified by the behavioral health region to maximize the ability of the region to implement new behavioral health services and supports or expand capacity in existing services. The Division of Behavioral Health shall approve all such requests which comply with all state and federal requirements. The Division of Behavioral Health shall approve or deny such requests in writing within thirty days. The unexpended General Fund appropriation balance existing on June 30, 2025, is hereby reappropriated. Sec. 72. Laws 2025, LB261, section 94, is amended to read: Sec. 94. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES Program No. 175 - Rural Health Provider Incentive Program FY2025-26 FY2026-27 GENERAL FUND 2,180,723 1,680,723 GENERAL FUND 2,180,723 2,180,723 CASH FUND 3,906,815 3,906,815 FEDERAL FUND est. 450,000 450,000 PROGRAM TOTAL 6,537,538 6,037,538 PROGRAM TOTAL 6,537,538 6,537,538 There is included in the appropriation to this program for FY2025-26 $2,180,723 General Funds, $3,906,815 Cash Funds, and $450,000 Federal Funds estimate for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $1,680,723 $2,180,723 General Funds, $3,906,815 Cash Funds, and $450,000 Federal Funds estimate for state aid, which shall only be used for such purpose. Sec. 73. Laws 2025, LB261, section 97, is amended to read: Sec. 97. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES Program No. 250 - Juvenile Services Operations FY2025-26 FY2026-27 LB1071 2026 LB1071 2026 -20- GENERAL FUND 30,736,005 31,771,008 GENERAL FUND 30,763,398 31,781,782 CASH FUND 1,331,322 1,361,908 FEDERAL FUND est. 922,415 917,860 PROGRAM TOTAL 32,989,742 34,050,776 PROGRAM TOTAL 33,017,135 34,061,550 SALARY LIMIT 21,802,439 22,585,775 SALARY LIMIT 20,402,439 21,185,775 The Department of Administrative Services shall monitor the appropriations and expenditures for this program according to the following program classifications: No. 315 - Office of Juvenile Services No. 371 - Youth Rehabilitation and Treatment Center-Hastings No. 374 - Youth Rehabilitation and Treatment Center-Kearney No. 457 - Youth Rehabilitation and Treatment Center-Lincoln There is included in the appropriation to this program for FY2025-26 $1,000,000 Cash Funds for mental health services to juvenile offenders under section 43-407 from the Nebraska Health Care Cash Fund. There is included in the appropriation to this program for FY2026-27 $1,000,000 Cash Funds for mental health services to juvenile offenders under section 43-407 from the Nebraska Health Care Cash Fund. Sec. 74. Laws 2025, LB261, section 99, is amended to read: Sec. 99. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES Program No. 347 - Public Assistance FY2025-26 FY2026-27 GENERAL FUND 59,983,235 75,017,628 GENERAL FUND 76,380,054 76,380,054 CASH FUND 5,360,000 12,101,789 CASH FUND 5,360,000 5,360,000 FEDERAL FUND est. 242,479,144 232,569,751 FEDERAL FUND est. 242,207,325 232,207,325 PROGRAM TOTAL 307,822,379 319,689,168 PROGRAM TOTAL 323,947,379 313,947,379 There is included in the appropriation to this program for FY2025-26 $59,983,235 $76,380,054 General Funds, $5,360,000 Cash Funds, and $242,479,144 $242,207,325 Federal Funds estimate for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $75,017,628 $76,380,054 General Funds, $12,101,789 $5,360,000 Cash Funds, and $232,569,751 $232,207,325 Federal Funds estimate for state aid, which shall only be used for such purpose. There is included in the amount shown as aid for this program for FY2025-26 $810,000 Cash Funds from the Nebraska Health Care Cash Fund to aid in carrying out the Nebraska Lifespan Respite Services Program and to provide payment to caregivers to purchase services under the respite subsidy program. There is included in the amount shown as aid for this program for FY2026-27 $810,000 Cash Funds from the Nebraska Health Care Cash Fund to aid in carrying out the Nebraska Lifespan Respite Services Program and to provide payment to caregivers to purchase services under the respite subsidy program. There is included in the amount shown as aid for this program for FY2026-27 $7,551,789 Cash Funds from the Nebraska Health Care Cash Fund for purposes of the federal Child Care Subsidy program. There is included in the appropriation to this program for FY2025-26 $10,000,000 federal Temporary Assistance for Needy Families funds for grants to nonprofit organizations holding a certificate of exemption under section 501(c) (3) of the Internal Revenue Code that distributes food in ten or more counties in Nebraska and qualifies for the Emergency Food Assistance Program administered by the United States Department of Agriculture. Sec. 75. Laws 2025, LB261, section 100, is amended to read: Sec. 100. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES Program No. 348 - Medical Assistance FY2025-26 FY2026-27 LB1071 2026 LB1071 2026 -21- GENERAL FUND 1,085,315,619 850,284,005 GENERAL FUND 1,083,193,393 1,078,129,645 CASH FUND 740,239,274 728,739,274 CASH FUND 740,689,274 727,780,910 FEDERAL FUND est. 3,928,839,289 3,622,224,210 FEDERAL FUND est. 3,886,655,047 3,851,304,333 PROGRAM TOTAL 5,754,394,182 5,201,247,489 PROGRAM TOTAL 5,710,537,714 5,657,214,888 The Department of Administrative Services shall monitor the appropriations and expenditures for this program according to the following program classifications classification: No. 348 - Medical Assistance No. 349 - Medicaid Expansion Aid There is included in the appropriation to this program for FY2025-26 $1,085,315,619 $1,083,193,393 General Funds, $740,239,274 $740,689,274 Cash Funds, and $3,928,839,289 $3,886,655,047 Federal Funds estimate for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $850,284,005 $1,078,129,645 General Funds, $728,739,274 $727,780,910 Cash Funds, and $3,622,224,210 $3,851,304,333 Federal Funds estimate for state aid, which shall only be used for such purpose. There is included in the amount shown as aid for this program for FY2025-26 $450,000 Cash Funds from the Nebraska Health Care Cash Fund for a state plan amendment covering tobacco-use cessation in compliance with Title XIX of the federal Social Security Act. There is included in the amount shown as aid for this program for FY2026-27 $450,000 Cash Funds from the Nebraska Health Care Cash Fund for a state plan amendment covering tobacco-use cessation in compliance with Title XIX of the federal Social Security Act. The smoking cessation funding for FY2025-26 and FY2026-27 is for the costs of tobacco-use cessation counseling and tobacco-use cessation pharmaceuticals approved by the federal Food and Drug Administration for such purpose. It is the intent of the Legislature that the total amount appropriated for medicaid nursing facility rates for Program No. 348, specified as $449,351,518 for FY2025-26 ($196,186,873 General Funds and $253,164,645 Federal Funds) and $449,351,518 for FY2026-27 ($199,467,139 General Funds and $249,884,379 Federal Funds), shall be used in the medicaid nursing facility rate calculation for Program No. 348, including the calculation of the annual inflation factor. The total amount appropriated for medicaid nursing facility rates for Program No. 348 includes amounts for rate enhancement and any other purpose related to medicaid nursing facility services. The Department of Health and Human Services shall file a report electronically with the Legislative Fiscal Analyst and the Clerk of the Legislature no later than August 1, 2025, on how the inflation factor was calculated for FY2025-26 rates and no later than August 1, 2026, on how the inflation factor was calculated for FY2026-27 rates. The Department of Health and Human Services shall file a report electronically with the Legislative Fiscal Analyst and the Clerk of the Legislature between December 15 and December 31 of each year of the biennium ending June 30, 2027, identifying the amount of any unspent remaining appropriation from the prior fiscal year's appropriations earmarked for nursing facility payments. The report shall include an identification of encumbrances and retroactive payments. There is included in the amount shown as aid for this program $1,500,000 Cash Funds for FY2025-26 from the Hospital Quality Assurance and Access Assessment Fund to the Department of Health and Human Services for the medical assistance program to provide reimbursement to mental health providers who do not practice in a hospital and who provide services to medicaid-eligible participants who are eligible for both medicaid and medicare, if there is a lower rate paid under medicare compared to rates paid at the time for medicaid rates for behavioral health services. It is the intent of the Legislature to sustain the medicaid rates for mental health providers serving medicaid- eligible participants who are eligible for both medicaid and medicare and are receiving behavioral health services under Program No. 348, Medical Assistance. There is included in the amount shown as aid for this program $1,408,364 Cash Funds for FY2025-26 and $1,408,364 Cash Funds for FY2026-27 from the Medicaid Managed Care Excess Profit Fund for medicaid assisted-living facility rates for Program No. 348, to be used specifically by the Department of Health and Human Services to increase the current medicaid assisted-living facility rates, which are included in Program No. 348 and paid as a service as part of Nebraska's aged and disabled home and community-based medicaid 1915(c) waiver program, to the daily rate of $73.91 for FY2025-26 and $73.91 for FY2026-27, for both rural and urban assisted-living single occupancy waiver days. It is the intent of the Legislature that phased-down state contributions to the federal government as defined and required by the federal Medicare Prescription Drug, Improvement, and Modernization Act of 2003 may be made from LB1071 2026 LB1071 2026 -22- appropriations to this program. The chief executive officer of the Department of Health and Human Services may certify to the budget administrator of the budget division of the Department of Administrative Services FY2025-26 and FY2026-27 unexpended appropriation balances for Medical Assistance, Program No. 348, available to transfer to Developmental Disability Aid, Program No. 424, to be used only to maintain individuals with an intellectual or developmental disability in a medicaid program that best serves their needs at a cost that does not exceed the cost of services provided in an institution. The budget administrator of the budget division of the Department of Administrative Services shall administratively transfer during FY2025-26 and FY2026-27 available appropriations as certified by the chief executive officer of the Department of Health and Human Services from Medical Assistance, Program No. 348, to Developmental Disability Aid, Program No. 424. Sec. 76. Laws 2025, LB261, section 102, is amended to read: Sec. 102. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES Program No. 354 - Child Welfare Aid FY2025-26 FY2026-27 GENERAL FUND 200,956,745 165,151,204 GENERAL FUND 182,756,746 182,756,746 CASH FUND 3,000,000 6,033,432 CASH FUND 3,000,000 3,000,000 FEDERAL FUND est. 67,996,793 67,996,793 PROGRAM TOTAL 271,953,538 239,181,429 PROGRAM TOTAL 253,753,539 253,753,539 There is included in the appropriation to this program for FY2025-26 $200,956,745 $182,756,746 General Funds, $3,000,000 Cash Funds, and $67,996,793 Federal Funds estimate for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $165,151,204 $182,756,746 General Funds, $6,033,432 $3,000,000 Cash Funds, and $67,996,793 Federal Funds estimate for state aid, which shall only be used for such purpose. There is included in the amount shown as aid for this program for FY2025-26 $7,500,000 federal Temporary Assistance for Needy Families funds for child advocacy centers. There is included in the amount shown as aid for this program for FY2026-27 $7,500,000 federal Temporary Assistance for Needy Families funds for child advocacy centers. It is the intent of the Legislature to continue such appropriations in future years. There is included in the amount shown as aid for this program $500,000 for FY2025-26 from federal Temporary Assistance for Needy Families funds and $500,000 for FY2026-27 from federal Temporary Assistance for Needy Families funds for coordination activities of the state chapter of child advocacy centers as defined in 34 U.S.C. 20302, as such section existed on January 1, 2023. The coordination activities include, but are not limited to, development of a distribution formula for the funding provided in this section for child advocacy centers, data collection and analysis required for reports to the federal Administration for Children and Families, accounting of the fund expenditures per state and federal requirements, and preparing the annual Temporary Assistance for Needy Families report for funds appropriated by the Legislature. The report shall be filed with the Department of Health and Human Services on a date specified by the department. It is the intent of the Legislature to continue such appropriations in future years. There is included in the appropriation to this program for FY2025-26 $500,000 federal Temporary Assistance for Needy Families funds for court appointed special advocate aid. There is included in the appropriation to this program for FY2026-27 $500,000 federal Temporary Assistance for Needy Families funds for court appointed special advocate aid. There is included in the amount shown as aid for this program for FY2026-27 $3,883,432 Cash Funds from the Nebraska Health Care Cash Fund for child welfare aid. There is included in the amount shown as aid for this program for FY2025-26 $3,000,000 Cash Funds from the Medicaid Managed Care Excess Profit Fund for domestic violence services. There is included in the amount shown show as aid for this program for FY2026-27 $450,000 General Funds and $2,150,000 $3,000,000 Cash Funds from the Medicaid Managed Care Excess Profit Fund for domestic violence services. The unexpended General Fund appropriation balance existing on June 30, 2025, up to $10,000,000, is hereby reappropriated. Sec. 77. Laws 2025, LB261, section 103, is amended to read: Sec. 103. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES Program No. 359 - Bridge to Independence FY2025-26 FY2026-27 LB1071 2026 LB1071 2026 -23- GENERAL FUND 2,601,269 2,605,112 GENERAL FUND 2,601,269 2,605,125 FEDERAL FUND est. 2,180,211 2,196,664 PROGRAM TOTAL 4,781,480 4,801,776 PROGRAM TOTAL 4,781,480 4,801,789 SALARY LIMIT 1,293,209 1,307,864 There is included in the appropriation to this program for FY2025-26 $1,281,202 General Funds and $993,452 Federal Funds estimate for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $1,281,202 General Funds and $993,452 Federal Funds estimate for state aid, which shall only be used for such purpose. Sec. 78. Laws 2025, LB261, section 105, is amended to read: Sec. 105. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES Program No. 421 - Beatrice State Developmental Center FY2025-26 FY2026-27 GENERAL FUND 8,594,467 12,393,600 GENERAL FUND 14,367,734 14,652,858 CASH FUND 5,233,914 2,718,701 CASH FUND 2,733,914 2,718,701 FEDERAL FUND est. 27,268,151 26,768,449 FEDERAL FUND est. 26,268,151 26,768,449 PROGRAM TOTAL 41,096,532 41,880,750 PROGRAM TOTAL 43,369,799 44,140,008 SALARY LIMIT 28,374,304 28,870,800 The chief executive officer of the Department of Health and Human Services shall certify to the budget administrator of the budget division of the Department of Administrative Services the FY2025-26 and FY2026-27 unexpended appropriation balances for the Beatrice State Developmental Center, Program 421, which are available to transition and maintain persons transferred from the Beatrice State Developmental Center to community-based developmental disability or other services. The budget administrator of the budget division of the Department of Administrative Services shall administratively transfer during FY2025-26 and FY2026-27 available unexpended appropriation balances as certified by the chief executive officer of the Department of Health and Human Services from the Beatrice State Developmental Center, Program 421, to Developmental Disability Aid, Program 424, and Medical Assistance, Program 348. The unexpended General Fund appropriation balance existing on June 30, 2025, up to $8,000,000, is hereby reappropriated. Sec. 79. Laws 2025, LB261, section 106, is amended to read: Sec. 106. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES Program No. 424 - Developmental Disability Aid FY2025-26 FY2026-27 GENERAL FUND 211,162,155 386,750,736 GENERAL FUND 212,662,155 229,386,106 CASH FUND 23,367,913 23,367,913 FEDERAL FUND est. 297,560,935 482,884,135 FEDERAL FUND est. 299,496,574 291,402,323 PROGRAM TOTAL 532,091,003 893,002,784 PROGRAM TOTAL 535,526,642 544,156,342 There is included in the appropriation to this program for FY2025-26 $211,162,155 $212,662,155 General Funds, $23,367,913 Cash Funds, and $297,560,935 $299,496,574 Federal Funds estimate for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $386,750,736, $229,386,106 General Funds, $23,367,913 Cash Funds, and $482,884,135 $291,402,323 Federal Funds estimate for state aid, LB1071 2026 LB1071 2026 -24- which shall only be used for such purpose. There is included in the amount shown as aid for this program for FY2025-26 $16,000,000 Cash Funds and for FY2026-27 $16,000,000 Cash Funds from the Nebraska Health Care Cash Fund to be used for services for persons with developmental disabilities (1) who were on the waiting list for such services prior to July 1, 2001, and began receiving such services on and after such date and (2) who are on the waiting list for such services on and after July 1, 2019, beginning with those who have been on the waiting list for the greatest length of time past their date of need. Sec. 80. Laws 2025, LB261, section 107, is amended to read: Sec. 107. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES Program No. 502 - Public Health Aid FY2025-26 FY2026-27 GENERAL FUND 7,083,060 7,083,060 CASH FUND 8,689,000 9,580,000 CASH FUND 9,339,000 9,730,000 PROGRAM TOTAL 15,772,060 16,663,060 PROGRAM TOTAL 16,422,060 16,813,060 There is included in the appropriation to this program for FY2025-26 $7,083,060 General Funds and $8,689,000 $9,339,000 Cash Funds for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $7,083,060 General Funds and $9,580,000 $9,730,000 Cash Funds for state aid, which shall only be used for such purpose. There is included in the amount shown as aid for this program for FY2025-26 $2,100,000 General Funds and for FY2026-27 $2,100,000 General Funds for the seven community health centers funded through Federal Program 330, Public Law 104-299, the federal Health Centers Consolidation Act of 1996. Each of the following centers is to receive $300,000: Charles Drew Health Center, OneWorld Community Health Centers, East Central District Health Department — Good Neighbor Community Health Center, Community Action Partnership of Western Nebraska, Midtown Health Center, Bluestem Health, and Heartland Health Center. There is included in the amount shown as aid for this program for FY2025-26 $1,400,000 General Funds and for FY2026-27 $1,400,000 General Funds for the seven community health centers funded through Federal Program 330, Public Law 104-299, the federal Health Centers Consolidation Act of 1996 for dental services. Each of the following centers is to receive $200,000: Charles Drew Health Center, OneWorld Community Health Centers, East Central District Health Department — Good Neighbor Community Health Center, Community Action Partnership of Western Nebraska, Midtown Health Center, Bluestem Health, and Heartland Health Center. There is included in the amount shown as aid for this program for FY2025-26 $325,000 General Funds and $750,000 Cash Funds from the Nebraska Health Care Cash Fund and for FY2026-27 $325,000 General Funds and $750,000 Cash Funds from the Nebraska Health Care Cash Fund for the seven community health centers funded through Federal Program 330, Public Law 104-299, the federal Health Centers Consolidation Act of 1996. Each center is to receive an amount to be distributed proportionally based on the previous fiscal year's number of uninsured clients as reported on the Uniform Data System Report provided to the United States Department of Health and Human Services Bureau of Primary Health Care. The distribution shall be made to Charles Drew Health Center, OneWorld Community Health Centers, East Central District Health Department — Good Neighbor Community Health Center, Community Action Partnership of Western Nebraska Health Center, Midtown Health Center, Bluestem Health, and Heartland Health Center. There is included in the amount shown as aid for this program for FY2025-26 $300,000 General Funds and for FY2026-27 $300,000 General Funds to provide funds to tribally owned, urban-based, federally qualified health centers designated under the federal Indian Self-Determination and Education Assistance Act, Public Law 93-638, as such act existed on January 1, 2025. There is included in the amount shown as aid for this program for FY2026-27 $500,000 Cash Funds from the Nebraska Health Care Cash Fund for aid to Midtown Health Center to fund expanded health care access through the community health center, including, but not limited to, expanding existing lines of service such as behavioral health or dental services, adding new lines of service and locations, purchasing equipment, or completing capital projects. There is included in the amount shown as aid for this program for FY2025-26 $2,898,246 General Funds and $5,605,000 Cash Funds from the Nebraska Health Care Cash Fund for public health departments. There is included in the amount shown as aid for this program for FY2026-27 $2,898,246 General Funds and $5,605,000 Cash Funds from the Nebraska Health Care Cash Fund for public health departments. There is included in the amount shown in this section for FY2025-26 $2,898,246 General Funds and for FY2026-27 $2,898,246 General Funds to be distributed equally among the eighteen public health departments. There is included in the amount shown in this section for FY2025-26 $5,405,000 Cash Funds and for FY2026-27 $5,405,000 Cash Funds to be distributed among the LB1071 2026 LB1071 2026 -25- eighteen public health departments pursuant to section 71-1628.08. There is included in the amount shown in this section for FY2025-26 $200,000 Cash Funds and for FY2026-27 $200,000 Cash Funds to be distributed equally among the eighteen public health departments. There is included in the amount shown as aid for this program for FY2025-26 $31,713 General Funds and $876,000 $1,526,000 Cash Funds from the Nebraska Health Care Cash Fund for minority public health services in counties having a minority population equal to or exceeding five percent of the total population of the county in the first and third congressional districts as determined by the most recent federal decennial census. There is included in the amount shown as aid for this program for FY2026-27 $31,713 General Funds and $876,000 $1,526,000 Cash Funds from the Nebraska Health Care Cash Fund for minority public health services in counties having a minority population equal to or exceeding five percent of the total population of the county in the first and third congressional districts as determined by the most recent federal decennial census. The Department of Health and Human Services shall distribute the funds on a per capita basis for the purpose of implementing a minority health initiative which may target, but shall not be limited to, infant mortality, cardiovascular disease, obesity, diabetes, and asthma. There is included in the amount shown as aid for this program for FY2025-26 $28,101 General Funds and $1,349,000 Cash Funds from the Nebraska Health Care Cash Fund to be distributed equally to the community health centers in the second congressional district funded through Federal Program 330, Public Law 104-299, the federal Health Centers Consolidation Act of 1996. Such funds shall be used for the purpose of implementing a minority health initiative which may target, but shall not be limited to, infant mortality, cardiovascular disease, obesity, diabetes, and asthma. There is included in the amount shown as aid for this program for FY2026-27 $28,101 General Funds and $1,349,000 Cash Funds from the Nebraska Health Care Cash Fund to be distributed equally to the community health centers in the second congressional district funded through Federal Program 330, Public Law 104-299, the federal Health Centers Consolidation Act of 1996. Such funds shall be used for the purpose of implementing a minority health initiative which may target, but shall not be limited to, infant mortality, cardiovascular disease, obesity, diabetes, and asthma. There is included in the amount shown as aid for this program for FY2026-27 $500,000 Cash Funds from the Nebraska Health Care Cash Fund for the seven community health centers funded through Federal Program 330, Public Law 104-299, the federal Health Centers Consolidation Act of 1996. Each center is to receive an amount to be distributed proportionally based on the number of uninsured clients served in the previous fiscal year as reported on the Uniform Data System Report provided by the health centers to the Bureau of Primary Health Care of the Health Resources and Services Administration of the United States Department of Health and Human Services. The distribution shall be made to Charles Drew Health Center, OneWorld Community Health Centers, East Central District Health Department—Good Neighbor Community Health Center, Community Action Partnership of Western Nebraska Health Center, Midtown Health Center, Bluestem Health, and Heartland Health Center. The community health centers shall use the amount distributed for expanded health care access through the community health centers, including, but not limited to, expanding existing lines of service such as behavioral health or dental services, adding new lines of service, adding new service locations, purchasing equipment, or completing capital projects. Sec. 81. Laws 2025, LB261, section 108, is amended to read: Sec. 108. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES Program No. 514 - Health Aid FY2025-26 FY2026-27 GENERAL FUND 6,909,696 6,401,696 GENERAL FUND 7,352,196 7,352,196 CASH FUND 20,325,817 20,333,817 CASH FUND 20,325,817 20,325,817 FEDERAL FUND est. 84,079,725 84,079,725 PROGRAM TOTAL 111,315,238 110,815,238 PROGRAM TOTAL 111,757,738 111,757,738 There is included in the appropriation to this program for FY2025-26 $6,909,696 $7,352,196 General Funds, $20,325,817 Cash Funds, and $84,079,725 Federal Funds estimate for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $6,401,696 $7,352,196 General Funds, $20,333,817 $20,325,817 Cash Funds, and $84,079,725 Federal Funds estimate for state aid, which shall only be used for such purpose. There is included in the amount shown as aid for this program $653,759 General Funds for FY2025-26 and $523,759 $653,759 General Funds for FY2026-27, which shall only be used for the following purposes: Reimbursement for the LB1071 2026 LB1071 2026 -26- provision of pap smears, colposcopy, cervical biopsy, cryotherapy, loop electrosurgical excision procedure (LEEP), and such other treatments and procedures as may be developed for the followup of abnormal pap smears; the diagnosis and treatment of sexually transmitted diseases, including, but not limited to, chlamydia, gonorrhea, HPV (genital warts), and herpes; and associated laboratory and equipment costs and staff training costs relating to the use of colposcopy equipment. None of the General Funds provided under this program shall be used to perform or facilitate the performance of abortion or to counsel or refer for abortion. There is included in the amount shown as aid for this program for FY2025-26 $300,000 Cash Funds from the Nebraska Health Care Cash Fund for state aid to a nonprofit organization holding a certificate of exemption under section 501(c)(3) of the Internal Revenue Code of 1986 providing health care screening, sports competitions, educational opportunities, and leadership training for persons with developmental or intellectual disabilities, which shall only be used for such purpose. There is included in the amount shown as aid for this program for FY2026-27 $300,000 Cash Funds from the Nebraska Health Care Cash Fund for state aid to a nonprofit organization holding a certificate of exemption under section 501(c)(3) of the Internal Revenue Code of 1986 providing health care screening, sports competitions, educational opportunities, and leadership training for persons with developmental or intellectual disabilities, which shall only be used for such purpose. There is included in the amount shown as aid for this program for FY2025-26 $200,000 Cash Funds from the Nebraska Health Care Cash Fund for the Poison Control Center at the University of Nebraska Medical Center, which shall only be used by the medical center for the Poison Control Center. There is included in the amount shown as aid for this program for FY2026-27 $200,000 Cash Funds from the Nebraska Health Care Cash Fund for the Poison Control Center at the University of Nebraska Medical Center, which shall only be used by the medical center for the Poison Control Center. There is included in the amount shown as aid for this program for FY2025-26 $500,000 Cash Funds from the Nebraska Health Care Cash Fund to carry out provisions of the Brain Injury Assistance Act. There is included in the amount shown as aid for this program for FY2026-27 $500,000 Cash Funds from the Nebraska Health Care Cash Fund to carry out provisions of the Brain Injury Assistance Act. There is included in the amount shown as aid for this program for FY2025-26 $1,100,000 General Funds for evidence-based early intervention home visitation programs. There is included in the amount shown as aid for this program for FY2026-27 $1,100,000 General Funds for evidence-based early intervention home visitation programs. There is included in the amount shown as aid for this program for FY2025-26 up to $70,000 General Funds and up to $130,000 Cash Funds from the Nebraska Health Care Cash Fund to contract with the University of Nebraska Medical Center for the Nebraska Perinatal Quality Improvement Collaborative. There is included in the amount shown as aid for this program for FY2026-27 up to $70,000 General Funds and up to $130,000 Cash Funds from the Nebraska Health Care Cash Fund to contract with the University of Nebraska Medical Center for the Nebraska Perinatal Quality Improvement Collaborative. There is included in the amount shown as aid for this program for FY2026-27 $218,000 Cash Funds from the Nebraska Health Care Cash Fund for the Every Woman Matters program. There is included in the amount shown as aid for this program for FY2026-27 $290,000 Cash Funds from the Nebraska Health Care Cash Fund for the Stay in the Game cancer screening program. There is included in the amount shown as aid for this program for FY2025-26 $289,416 General Funds to contract for services for implementation of a statewide drug disposal project. There is included in the amount shown as aid for this program for FY2026-27 $289,416 General Funds to contract for services for implementation of a statewide drug disposal project. There is included in the amount shown as aid for this program for FY2025-26 $555,039 General Funds for citizen advocacy. There is included in the amount shown as aid for this program for FY2026-27 $555,039 $559,039 General Funds for citizen advocacy. There is included in the amount shown as aid for this program for FY2025-26 up to $542,000 General Funds for tuition reimbursement for emergency medical services responders' initial and ongoing training. There is included in the amount shown as aid for this program for FY2026-27 up to $542,000 General Funds for tuition reimbursement for emergency medical services responders' initial and ongoing training. There is included in the amount shown as aid for this program for FY2025-26 $2,700,000 Cash Funds from the Nebraska Health Care Cash Fund for pediatric cancer research at the University of Nebraska Medical Center, which shall only be used by the medical center for research on pediatric cancer. There is included in the amount shown as aid for this program for FY2026-27 $2,700,000 Cash Funds from the Nebraska Health Care Cash Fund for pediatric cancer research at the University of Nebraska Medical Center, which shall only be used by the medical center for research on pediatric cancer. There is included in the amount shown as aid for this program for FY2025-26 $500,000 Cash Funds from the Nebraska Health Care Cash Fund for the University of Nebraska Medical Center, which shall only be used to contract with a nonprofit organization located in Nebraska that provides cancer screening, prevention, support, and education for all ninety-three counties in LB1071 2026 LB1071 2026 -27- the state. There is included in the amount shown as aid for this program for FY2026-27 $500,000 Cash Funds from the Nebraska Health Care Cash Fund for the University of Nebraska Medical Center, which shall only be used to contract with a nonprofit organization located in Nebraska that provides cancer screening, prevention, support, and education for all ninety-three counties in the state. There is included in the amount shown as aid for this program for FY2025-26 $475,000 General Funds for a prescription drug donation program, which shall only be used for such purpose. There is included in the amount shown as aid for this program for FY2026-27 $475,000 General Funds for a prescription drug donation program, which shall only be used for such purpose. Sec. 82. Laws 2025, LB261, section 113, is amended to read: Sec. 113. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES Program No. 623 - Biomedical Research FY2025-26 FY2026-27 CASH FUND 13,850,000 10,000,000 CASH FUND 15,000,000 15,000,000 PROGRAM TOTAL 13,850,000 10,000,000 PROGRAM TOTAL 15,000,000 15,000,000 There is included in the appropriation to this program for FY2025-26 $13,850,000 $15,000,000 Cash Funds for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $10,000,000 $15,000,000 Cash Funds for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2025-26 $13,850,000 $15,000,000 Cash Funds for biomedical research from the Nebraska Health Care Cash Fund. There is included in the appropriation to this program for FY2026-27 $10,000,000 $15,000,000 Cash Funds for biomedical research from the Nebraska Health Care Cash Fund. At least $700,000 of such appropriated funds shall be used annually for research to improve racial and ethnic minority health. Of the amount appropriated for FY2025-26, $10,160,000 shall be distributed to the University of Nebraska and $3,690,000 shall be available for contracts with other postsecondary educational institutions having colleges of medicine in Nebraska and their affiliated research hospitals in Nebraska. Of the amount appropriated for FY2026-27, $6,000,000 each fiscal year, $11,000,000 shall be distributed to the University of Nebraska and $4,000,000 shall be available for contracts with other postsecondary educational institutions having colleges of medicine in Nebraska and their affiliated research hospitals in Nebraska. Each recipient of funds under this section shall report annually to the Legislature and to the Governor regarding the use of such funds received. The report required to be submitted to the Legislature by this section shall be submitted electronically. Sec. 83. Laws 2025, LB261, section 114, is amended to read: Sec. 114. AGENCY NO. 25 — DEPARTMENT OF HEALTH AND HUMAN SERVICES Program No. 624 - Health Information Exchange FY2025-26 FY2026-27 GENERAL FUND 4,774,860 3,800,000 GENERAL FUND 4,774,860 4,774,860 FEDERAL FUND est. 9,957,274 9,957,274 PROGRAM TOTAL 14,732,134 13,757,274 PROGRAM TOTAL 14,732,134 14,732,134 Sec. 84. Laws 2025, LB261, section 127, is amended to read: Sec. 127. AGENCY NO. 28 — DEPARTMENT OF VETERANS' AFFAIRS Program No. 511 - Veterans' Affairs FY2025-26 FY2026-27 GENERAL FUND 47,303,622 52,869,198 GENERAL FUND 56,368,794 58,078,076 CASH FUND 22,869,266 22,721,810 CASH FUND 16,099,266 16,135,105 FEDERAL FUND est. 35,038,678 35,500,305 FEDERAL FUND est. 27,538,678 28,000,305 LB1071 2026 LB1071 2026 -28- PROGRAM TOTAL 105,211,566 111,091,313 PROGRAM TOTAL 100,006,738 102,213,486 SALARY LIMIT 60,565,553 62,047,129 SALARY LIMIT 58,565,553 60,047,129 The Department of Administrative Services shall monitor the appropriations and expenditures for this program according to the following program classifications: No. 36 - Departmental Administration No. 37 - Veterans' Cemeteries No. 510 - State Service Office No. 519 - Central Nebraska Veterans' Home No. 520 - Norfolk Veterans' Home No. 521 - Western Nebraska Veterans' Home No. 522 - Eastern Nebraska Veterans' Home Sec. 85. Laws 2025, LB261, section 128, is amended to read: Sec. 128. AGENCY NO. 30 — STATE ELECTRICAL BOARD Program No. 197 - Public Protection FY2025-26 FY2026-27 CASH FUND 2,758,509 2,425,319 CASH FUND 2,758,509 2,825,319 PROGRAM TOTAL 2,758,509 2,425,319 PROGRAM TOTAL 2,758,509 2,825,319 SALARY LIMIT 1,520,018 1,526,656 Sec. 86. Laws 2025, LB261, section 131, is amended to read: Sec. 131. AGENCY NO. 31 — MILITARY DEPARTMENT Program No. 544 - National and State Guard FY2025-26 FY2026-27 GENERAL FUND 3,936,905 4,005,942 GENERAL FUND 4,045,314 4,138,048 CASH FUND 1,475,201 475,201 CASH FUND 475,201 475,201 FEDERAL FUND est. 20,442,543 20,681,696 PROGRAM TOTAL 25,854,649 25,162,839 PROGRAM TOTAL 24,963,058 25,294,945 SALARY LIMIT 9,338,908 9,600,831 Sec. 87. Laws 2025, LB261, section 132, is amended to read: Sec. 132. AGENCY NO. 31 — MILITARY DEPARTMENT Program No. 545 - Emergency Management FY2025-26 FY2026-27 GENERAL FUND 972,211 1,011,363 GENERAL FUND 1,335,947 1,373,883 CASH FUND est. 641,392 648,370 FEDERAL FUND est. 3,996,350 4,048,975 PROGRAM TOTAL 5,609,953 5,708,708 PROGRAM TOTAL 5,973,689 6,071,228 SALARY LIMIT 2,628,350 2,703,609 Cash Fund expenditures shall not be limited to the amounts shown. There is included in the appropriation to this program for FY2025-26 $1,570,604 Federal Funds estimate for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $1,570,604 Federal Funds estimate for state aid, which shall only be used for such purpose. LB1071 2026 LB1071 2026 -29- Sec. 88. Laws 2025, LB261, section 133, is amended to read: Sec. 133. AGENCY NO. 31 — MILITARY DEPARTMENT Program No. 548 - Tuition Assistance FY2025-26 FY2026-27 GENERAL FUND 1,152,793 1,052,793 GENERAL FUND 1,052,793 1,052,793 PROGRAM TOTAL 1,152,793 1,052,793 PROGRAM TOTAL 1,052,793 1,052,793 SALARY LIMIT -0- -0- There is included in the appropriation to this program for FY2025-26 $1,152,793 $1,052,793 General Funds for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $1,052,793 General Funds for state aid, which shall only be used for such purpose. Sec. 89. Laws 2025, LB261, section 135, is amended to read: Sec. 135. AGENCY NO. 32 — BOARD OF EDUCATIONAL LANDS AND FUNDS Program No. 529 - Land Surveys FY2025-26 FY2026-27 GENERAL FUND 488,895 506,252 GENERAL FUND 497,895 515,252 CASH FUND 49,883 51,791 PROGRAM TOTAL 538,778 558,043 PROGRAM TOTAL 547,778 567,043 SALARY LIMIT 376,857 389,507 Any General Funds expended for costs associated with the administration of school lands shall be reimbursed, on a quarterly basis, to the General Fund by the Board of Educational Lands and Funds. Sec. 90. Laws 2025, LB261, section 145, is amended to read: Sec. 145. AGENCY NO. 33 — GAME AND PARKS COMMISSION Program No. 617 - Engineering and Area Maintenance FY2025-26 FY2026-27 GENERAL FUND 1,856,948 1,856,948 CASH FUND 2,524,763 2,567,038 CASH FUND 2,508,986 2,630,144 PROGRAM TOTAL 4,381,711 4,423,986 PROGRAM TOTAL 4,365,934 4,487,092 SALARY LIMIT 2,277,105 2,291,784 SALARY LIMIT 2,277,105 2,346,588 Sec. 91. Laws 2025, LB261, section 153, is amended to read: Sec. 153. AGENCY NO. 33 — GAME AND PARKS COMMISSION Program No. 969 - State Recreation Areas FY2025-26 FY2026-27 FUTURE CASH FUND est. 500,000 500,000 -0- PROGRAM TOTAL 500,000 500,000 -0- The Game and Parks Commission is hereby authorized to make state recreation area improvements statewide with the appropriation to this program. It is intended that the following projects be undertaken with funds appropriated to this program for FY2025-26: Area improvements to implement master plan - Lake McConaughy and Lake Ogallala State Recreation Areas, $500,000. It is intended that the following projects be undertaken with funds appropriated to this program for FY2026-27: Area improvements to implement master plan - Lake McConaughy and Lake Ogallala State Recreation Areas, $500,000. Sec. 92. Laws 2025, LB261, section 154, is amended to read: Sec. 154. AGENCY NO. 33 — GAME AND PARKS COMMISSION LB1071 2026 LB1071 2026 -30- Program No. 971 - Special Use Areas FY2025-26 FY2026-27 FUTURE CASH FUND est. 475,000 365,000 -0- PROGRAM TOTAL 475,000 365,000 -0- The Game and Parks Commission is hereby authorized to build, maintain, and repair facilities required for holding and studying bighorn sheep. Sec. 93. Laws 2025, LB261, section 155, is amended to read: Sec. 155. AGENCY NO. 33 — GAME AND PARKS COMMISSION Program No. 972 - Administrative Facilities - IMPR FY2025-26 FY2026-27 FUTURE CASH FUND est. 2,610,000 445,000 -0- PROGRAM TOTAL 2,610,000 445,000 -0- Cash fund expenditures shall not be limited to the amount shown. The Game and Parks Commission is hereby authorized to make improvements to administrative facilities for the Lincoln headquarters and other district offices. Sec. 94. Laws 2025, LB261, section 156, is amended to read: Sec. 156. AGENCY NO. 33 — GAME AND PARKS COMMISSION Program No. 973 - Fish Production FY2025-26 FY2026-27 FUTURE CASH FUND est. 5,000,000 -0- -0- CASH FUND est. 2,500,000 2,500,000 -0- PROGRAM TOTAL 5,000,000 -0- -0- PROGRAM TOTAL 2,500,000 2,500,000 -0- Cash fund expenditures shall not be limited to the amount shown. The Game and Parks Commission is hereby authorized to upgrade, maintain, and repair fisheries facilities at the Calamus, North Platte, Rock Creek, and Valentine hatcheries, the Grove Trout Rearing Station, district offices, and service centers. Sec. 95. Laws 2025, LB261, section 157, is amended to read: Sec. 157. AGENCY NO. 33 — GAME AND PARKS COMMISSION Program No. 975 - Emergency Repairs - Parks FY2025-26 FY2026-27 FUTURE CASH FUND est. 500,000 500,000 -0- PROGRAM TOTAL 500,000 500,000 -0- Cash fund expenditures shall not be limited to the amount shown. The Game and Parks Commission is hereby authorized to make emergency repairs statewide to facilities in the state park system with the appropriation to this program. Sec. 96. Laws 2025, LB261, section 158, is amended to read: Sec. 158. AGENCY NO. 33 — GAME AND PARKS COMMISSION Program No. 976 - Emergency Repairs - Wildlife FY2025-26 FY2026-27 FUTURE CASH FUND est. 685,000 151,000 -0- PROGRAM TOTAL 685,000 151,000 -0- Cash fund expenditures shall not be limited to the amount shown. The Game and Parks Commission is hereby authorized to make emergency repairs to Oak Valley and George Sylas facilities impacted by flooding, and match federal funding from the Federal Emergency Management Agency. Sec. 97. Laws 2025, LB261, section 159, is amended to read: Sec. 159. AGENCY NO. 33 — GAME AND PARKS COMMISSION Program No. 979 - Cowboy Trail Emergency Repairs FY2025-26 FY2026-27 FUTURE CASH FUND est. 544,000 250,000 -0- PROGRAM TOTAL 544,000 250,000 -0- Cash fund expenditures shall not be limited to the amount shown. The Game and Parks Commission is hereby authorized to conduct emergency repair and maintenance work on the Cowboy trails facilities. Sec. 98. Laws 2025, LB261, section 162, is amended to read: Sec. 162. AGENCY NO. 34 — NEBRASKA LIBRARY COMMISSION LB1071 2026 LB1071 2026 -31- Program No. 252 - Library and Information Services FY2025-26 FY2026-27 GENERAL FUND 3,221,988 3,327,036 GENERAL FUND 3,257,988 3,363,036 CASH FUND 45,484 45,484 FEDERAL FUND est. 1,150,206 1,187,191 PROGRAM TOTAL 4,417,678 4,559,711 PROGRAM TOTAL 4,453,678 4,595,711 SALARY LIMIT 2,865,897 2,943,242 Sec. 99. Laws 2025, LB261, section 164, is amended to read: Sec. 164. AGENCY NO. 35 — NEBRASKA LIQUOR CONTROL COMMISSION Program No. 73 - Licensing and Regulation FY2025-26 FY2026-27 GENERAL FUND 2,885,293 3,014,207 GENERAL FUND 2,009,807 2,009,807 CASH FUND 600,000 100,000 CASH FUND 100,000 100,000 PROGRAM TOTAL 3,485,293 3,114,207 PROGRAM TOTAL 2,109,807 2,109,807 SALARY LIMIT 1,275,475 1,412,975 SALARY LIMIT 1,085,475 1,085,475 The unexpended General Fund appropriation balance existing on June 30, 2025, is hereby reappropriated. The Department of Administrative Services shall monitor the appropriations and expenditures for this program according to the following program classifications: No. 073 - Licensing and Regulation No. 096 - Medical Cannabis Sec. 100. Laws 2025, LB261, section 174, is amended to read: Sec. 174. AGENCY NO. 46 — DEPARTMENT OF CORRECTIONAL SERVICES Program No. 200 - Operations FY2025-26 FY2026-27 GENERAL FUND 359,631,906 359,637,730 GENERAL FUND 363,059,147 375,144,831 CASH FUND 7,586,125 2,586,125 FEDERAL FUND est. 2,299,947 2,300,175 REVOLVING FUND est. 22,969,492 23,305,194 PROGRAM TOTAL 392,487,470 387,829,224 PROGRAM TOTAL 395,914,711 403,336,325 SALARY LIMIT 227,602,622 234,936,292 The unexpended General Fund appropriation balance existing on June 30, 2025, is hereby reappropriated. There is included in the salary limitations provided by this section $5,003,370 for FY2025-26 and $5,003,370 for FY2026-27 for Revolving Fund salaries for program classifications 390 and 563, that shall not be limited to the amounts shown. The Department of Administrative Services shall monitor the appropriations and expenditures for this program according to the following program classifications: No. 260 - Nebraska Correctional Youth Facility No. 300 - Tecumseh Correctional Center No. 368 - Lincoln Community Corrections Center No. 369 - Omaha Community Corrections Center No. 370 - Central Office LB1071 2026 LB1071 2026 -32- No. 372 - Nebraska State Penitentiary No. 373 - Nebraska Center for Women - York No. 375 - Diagnostic and Evaluation Center No. 376 - Lincoln Correctional Center No. 377 - Omaha Correctional Center No. 386 - McCook Incarceration Work Camp No. 389 - Adult Parole Program No. 390 - Federal Surplus Property No. 391 - Reception and Treatment Center No. 495 - Department Central Warehouse No. 563 - Correctional Industries Revolving Fund expenditures shall not be limited to the amounts shown. It is intended that the Department of Correctional Services shall maintain a Department Contingency Fund and a Department Equipment Fund. The Department of Correctional Services shall file a report electronically with the Clerk of the Legislature on or before December 31, 2026. Such report shall detail the department's plan to decommission the Nebraska State Penitentiary, the timeline for the decommissioning plan, an estimate of all operating costs associated with the new facility and the fiscal year in which such costs will be incurred, and any reductions in expenses associated with the Nebraska State Penitentiary and the fiscal year in which such reductions will be incurred. Sec. 101. Laws 2025, LB261, section 175, is amended to read: Sec. 175. AGENCY NO. 46 — DEPARTMENT OF CORRECTIONAL SERVICES Program No. 213 - Corrections Workforce Recruitment and Development FY2025-26 FY2026-27 GENERAL FUND 486,732 973,465 GENERAL FUND 973,465 973,465 PROGRAM TOTAL 486,732 973,465 PROGRAM TOTAL 973,465 973,465 Sec. 102. Laws 2025, LB261, section 176, is amended to read: Sec. 176. AGENCY NO. 46 — DEPARTMENT OF CORRECTIONAL SERVICES Program No. 214 - Vocational and Life Skills FY2025-26 FY2026-27 GENERAL FUND 6,246,923 6,310,948 GENERAL FUND 6,251,299 6,313,029 CASH FUND 8,300,000 4,800,000 REVOLVING FUND 116,450 116,450 PROGRAM TOTAL 14,663,373 11,227,398 PROGRAM TOTAL 14,667,749 11,229,479 SALARY LIMIT 1,799,490 1,832,706 (1) There is included in the appropriation to this program for FY2025-26 $4,000,000 General Funds and $8,300,000 Cash Funds for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $4,000,000 General Funds and $4,800,000 Cash Funds for state aid, which shall only be used for such purpose. (2) It is the intent of the Legislature that $500,000 General Funds and $500,000 Cash Funds of the amounts shown as state aid in both FY2025-26 and FY2026-27 be awarded to organizations that provide paid preparatory training programs, preapprenticeship programs, or other paid training that leads directly into a federal registered apprenticeship program and that the grants require a minimum one-to-one cash or in-kind matching contribution. Unallocated grant funds held by the Department of Correctional Services at the end of the fiscal year shall be reappropriated for the next fiscal year. (3) It is the intent of the Legislature that $7,800,000 Cash Funds of the amount shown as state aid for FY2025-26 and $4,300,000 Cash Funds of the amount shown as state aid for FY2026-27 be awarded as grants to organizations providing the following services: Reentry and restorative justice programming for adult and juvenile offenders who are committed to a facility and for adult and juvenile offenders who are released from commitment; reentry centers; transitional, community, and half-way housing; supportive permanent housing; wrap-around services; facility-based programming, including unit-based programing; community corrections; front-end, middle, and back-end services and interventions; and family support. Unallocated grant funds held by the Department of Correctional Services at the end of the fiscal year shall be reappropriated for the next fiscal year. It is the intent of the Legislature that grants awarded under this section, except those described in subsection (2) of this section, be paid in advance on a monthly basis. The Department of LB1071 2026 LB1071 2026 -33- Correctional Services may require grantees to return unused funds upon documentation that any approved service is not provided or may apply such unused funds to future monthly payments. (4) The unexpended Cash Fund appropriation balance existing on June 30, 2025, is hereby reappropriated for the purpose of state aid. Sec. 103. Laws 2025, LB261, section 182, is amended to read: Sec. 182. AGENCY NO. 47 — NEBRASKA EDUCATIONAL TELECOMMUNICATIONS COMMISSION Program No. 533 - Network Operations FY2025-26 FY2026-27 GENERAL FUND 11,100,873 11,210,852 GENERAL FUND 11,264,473 11,543,452 CASH FUND 312,450 252,450 CASH FUND 312,450 312,450 PROGRAM TOTAL 11,413,323 11,463,302 PROGRAM TOTAL 11,576,923 11,855,902 SALARY LIMIT 3,805,832 3,948,247 Sec. 104. Laws 2025, LB261, section 186, is amended to read: Sec. 186. AGENCY NO. 48 — COORDINATING COMMISSION FOR POSTSECONDARY EDUCATION Program No. 690 - Nebraska Opportunity Grant Program FY2025-26 FY2026-27 GENERAL FUND 6,833,430 7,093,430 GENERAL FUND 7,093,430 7,093,430 CASH FUND 18,114,872 17,854,872 CASH FUND 17,854,872 17,854,872 PROGRAM TOTAL 24,948,302 24,948,302 There are no personal services included in the appropriations in this section. There is included in the appropriation to this program for FY2025-26 $6,833,430 $7,093,430 General Funds and $18,114,872 $17,854,872 Cash Funds for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $7,093,430 General Funds and $17,854,872 Cash Funds for state aid, which shall only be used for such purpose. Sec. 105. Laws 2025, LB261, section 187, is amended to read: Sec. 187. AGENCY NO. 48 — COORDINATING COMMISSION FOR POSTSECONDARY EDUCATION Program No. 691 - Access College Early Scholarship Program FY2025-26 FY2026-27 GENERAL FUND 1,450,000 1,350,000 GENERAL FUND 1,500,000 1,500,000 PROGRAM TOTAL 1,450,000 1,350,000 PROGRAM TOTAL 1,500,000 1,500,000 There are no personal services included in the appropriations in this section. There is included in the appropriation to this program for FY2025-26 $100,000 General Funds and for FY2026-27 $-0- General Funds for technology enhancements to the Access College Early web-based application. There is included in the appropriation to this program for FY2025-26 $1,350,000 $1,400,000 General Funds for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $1,350,000 $1,500,000 General Funds for state aid, which shall only be used for such purpose. Sec. 106. Laws 2025, LB261, section 202, is amended to read: Sec. 202. AGENCY NO. 54 — NEBRASKA STATE HISTORICAL SOCIETY Program No. 648 - Nebraska State Historical Society FY2025-26 FY2026-27 GENERAL FUND 4,560,434 4,740,434 LB1071 2026 LB1071 2026 -34- GENERAL FUND 5,286,038 5,286,038 CASH FUND 3,836,010 3,916,427 CASH FUND 3,225,382 3,485,799 FEDERAL FUND est. 987,580 1,030,275 PROGRAM TOTAL 9,384,024 9,687,136 PROGRAM TOTAL 9,499,000 9,802,112 SALARY LIMIT 5,108,247 5,108,247 The Department of Administrative Services shall monitor the appropriations and expenditures for this program according to the following program classifications: No. 43 - Departmental Administration No. 258 - Library/Archives Division No. 541 - Museum Operation No. 542 - Branch Museums No. 543 - Archeology Division No. 552 - Historic Preservation No. 632 - Hall of Fame Commission No. 647 - Skeletal Remains Protection No. 653 - Gerald R. Ford Conservation Center There is included in the appropriation to this program for FY2025-26 $100,000 Federal Funds estimate for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $100,000 Federal Funds estimate for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2025-26 $25,000 General Funds and for FY2026-27 $25,000 General Funds to carry out obligations of the agency under the Unmarked Human Burial Sites and Skeletal Remains Protection Act, which shall only be used for such purpose. It is the intent of the Legislature that the Nebraska State Historical Society shall continue to budget and account for each of the branch museums at the subprogram level within this program. Appropriations shall only be expended for the operation, construction, maintenance, or repair of a gift of real property after that property has been approved for acceptance by the Governor and the Legislature as required under section 81-1,113. Sec. 107. Laws 2025, LB261, section 211, is amended to read: Sec. 211. AGENCY NO. 64 — NEBRASKA STATE PATROL Program No. 100 - Public Protection FY2025-26 FY2026-27 GENERAL FUND 85,964,893 86,489,031 GENERAL FUND 89,325,513 89,325,513 CASH FUND 10,718,874 10,646,332 CASH FUND 10,405,534 10,332,992 FEDERAL FUND est. 1,032,003 1,177,933 PROGRAM TOTAL 97,715,770 98,313,296 PROGRAM TOTAL 100,763,050 100,836,438 SALARY LIMIT 58,325,304 59,914,313 SALARY LIMIT 59,391,534 60,834,142 The unexpended General Fund appropriation balance existing on June 30, 2025, is hereby reappropriated. The Department of Administrative Services shall monitor the appropriations and expenditures for this program according to the following program classifications: No. 189 - Command and Support No. 190 - Criminal Investigations No. 195 - Road Operations There is included in the appropriation to this program for FY2025-26 $150,000 General Funds and $100,000 Federal Funds from the Byrne Criminal History Improvement set-aside funds, subject to available federal appropriation, which shall only be expended for criminal justice information systems improvements. There is included in the appropriation to this program for FY2026-27 $150,000 General Funds and $100,000 Federal Funds from the Byrne Criminal History Improvement set-aside funds, subject to available federal appropriation, which shall only be expended for criminal justice information LB1071 2026 LB1071 2026 -35- systems improvements. Federal Funds transferred to the Nebraska State Patrol pursuant to this section shall be expended consistent with all applicable federal laws, rules, and regulations pertaining to Byrne Criminal History Improvement set-aside funds. There is included in the appropriation to this program for FY2025-26 $489,979 Cash Funds and for FY2026-27 $489,979 Cash Funds, which appropriation amounts shall only be expended to provide law enforcement coverage along state road construction zones. The Department of Transportation shall contract with the Nebraska State Patrol for such law enforcement coverage and shall pay for such services from the Roads Operations Cash Fund to the Nebraska State Patrol Cash Fund in four equal quarterly amounts to be transferred by the State Treasurer on or before July 15, October 15, January 15, and April 15, for both FY2025-26 and FY2026-27. Sec. 108. Laws 2025, LB261, section 214, is amended to read: Sec. 214. AGENCY NO. 64 — NEBRASKA STATE PATROL Program No. 630 - State Capitol Security FY2025-26 FY2026-27 GENERAL FUND 283,387 283,728 GENERAL FUND 294,568 294,568 REVOLVING FUND 1,986,146 2,052,504 PROGRAM TOTAL 2,269,533 2,336,232 PROGRAM TOTAL 2,280,714 2,347,072 SALARY LIMIT 1,318,550 1,353,911 The unexpended General Fund appropriation balance existing on June 30, 2025, is hereby reappropriated. Any security agreements entered into by the Nebraska State Patrol, on behalf of the state capitol security division, shall require that all such revenue be credited directly to the Capitol Security Revolving Fund. For budgeting purposes only, the amount of projected revenue to be received from security agreements entered into by the Nebraska State Patrol, on behalf of the state capitol security division, to be credited directly to the Capitol Security Revolving Fund is estimated to be $532,460 for FY2025-26 and $532,460 for FY2026-27. Sec. 109. Laws 2025, LB261, section 215, is amended to read: Sec. 215. AGENCY NO. 64 — NEBRASKA STATE PATROL Program No. 850 - Nebraska Public Safety Communication System FY2025-26 FY2026-27 GENERAL FUND 544,214 1,046,515 GENERAL FUND 1,119,592 1,119,592 CASH FUND 5,976,771 5,575,496 PROGRAM TOTAL 6,520,985 6,622,011 PROGRAM TOTAL 7,096,363 6,695,088 SALARY LIMIT 687,289 694,007 SALARY LIMIT 251,250 257,968 The unexpended General Fund appropriation balance existing on June 30, 2025, is hereby reappropriated. Sec. 110. Laws 2025, LB261, section 218, is amended to read: Sec. 218. AGENCY NO. 65 — DEPARTMENT OF ADMINISTRATIVE SERVICES Program No. 174 - OCIO Operations FY2025-26 FY2026-27 REVOLVING FUND 133,742,982 134,431,049 REVOLVING FUND 133,742,982 135,160,597 PROGRAM TOTAL 133,742,982 134,431,049 PROGRAM TOTAL 133,742,982 135,160,597 SALARY LIMIT 32,681,705 33,231,856 SALARY LIMIT 32,681,705 33,767,981 The Department of Administrative Services shall monitor the appropriations and expenditures for this agency for FY2025-26 and FY2026-27 according to the LB1071 2026 LB1071 2026 -36- following program classifications: No. 101 - Chief Information Officer No. 170 - Statewide Computer Network No. 172 - Information Management Services No. 173 - Communications Division No. 245 - Public Safety Communications System Sec. 111. Laws 2025, LB261, section 220, is amended to read: Sec. 220. AGENCY NO. 65 — DEPARTMENT OF ADMINISTRATIVE SERVICES Program No. 509 - Budget Division FY2025-26 FY2026-27 GENERAL FUND 1,791,371 1,791,371 GENERAL FUND 1,990,412 1,990,412 PROGRAM TOTAL 1,791,371 1,791,371 PROGRAM TOTAL 1,990,412 1,990,412 SALARY LIMIT 1,489,461 1,536,345 The unexpended General Fund appropriation balance existing on June 30, 2025, less $500,000, is hereby reappropriated. Sec. 112. Laws 2025, LB261, section 222, is amended to read: Sec. 222. AGENCY NO. 65 — DEPARTMENT OF ADMINISTRATIVE SERVICES Program No. 560 - State Building Division FY2025-26 FY2026-27 GENERAL FUND 207,050 207,050 GENERAL FUND 230,055 230,055 CASH FUND 933,457 933,457 REVOLVING FUND 93,376,511 53,804,745 PROGRAM TOTAL 94,517,018 54,945,252 PROGRAM TOTAL 94,540,023 54,968,257 SALARY LIMIT 8,931,004 9,140,423 Charges assessed by the Department of Administrative Services pursuant to provisions of subdivision (4)(b) of section 81-1108.17 for the Ferguson House shall not annually exceed an amount calculated as follows: (1) Multiply the insured replacement value of the Ferguson House property by two one-hundredths; (2) Divide the amount of tenant-occupied gross square feet of Ferguson House space by the Ferguson House gross square feet of total space; and (3) Multiply the amount computed in subdivision (1) of this section by the amount computed in subdivision (2) of this section. Sec. 113. Laws 2025, LB261, section 225, is amended to read: Sec. 225. AGENCY NO. 65 — DEPARTMENT OF ADMINISTRATIVE SERVICES Program No. 591 - Tort Claims FY2025-26 FY2026-27 GENERAL FUND 210,000 210,000 CASH FUND 170,000 210,360 CASH FUND 170,000 170,000 PROGRAM TOTAL 380,000 420,360 PROGRAM TOTAL 380,000 380,000 (1) The following amounts are hereby transferred to the Tort Claims Fund from the respective agency fund balances: (a) $797 from the Nebraska Brand Committee; (b) $4,487 from the Department of Motor Vehicles; (c) $22,691 from the Game and Parks Commission; (d) $30,934 from the Department of Transportation; and (e) $660 from the Board of Trustees of the Nebraska State Colleges. Such sum shall be transferred to the risk management and state claims division no later than August 1, 2025, or in four equal payments on August 1, October 1, January 1, and April 1, at the discretion of the Risk Manager. (2) The following amounts are hereby transferred to the Tort Claims Fund from the respective agency fund balances: (a) $797 from the Nebraska Brand Committee; (b) $4,487 from the Department of Motor Vehicles; LB1071 2026 LB1071 2026 -37- (a) $1,076 (c) $22,691 from the Game and Parks Commission; (b) $29,267 (d) $30,934 from the Department of Transportation; and (e) $660 from the Board of Trustees of the Nebraska State Colleges. (c) $865 from the Department of Agriculture; (d) $1,359 from the State Department of Education; (e) $2,162 from the Board of Regents of the University of Nebraska; and (f) $5,630 from the Department of Administrative Services, state building division. Such sum shall be transferred to the risk management and state claims division no later than August 1, 2026, or in four equal payments on August 1, October 1, January 1, and April 1, at the discretion of the Risk Manager. It is the intent of the Legislature that transfers specified in this section for FY2026-27 be adjusted by the One Hundred Ninth Legislature, Second Session, 2026, in accordance with information available after July 1, 2025. Sec. 114. Laws 2025, LB261, section 228, is amended to read: Sec. 228. AGENCY NO. 65 — DEPARTMENT OF ADMINISTRATIVE SERVICES Program No. 594 - State Insurance FY2025-26 FY2026-27 REVOLVING FUND 13,794,411 13,544,411 REVOLVING FUND 13,544,411 13,544,411 PROGRAM TOTAL 13,794,411 13,544,411 PROGRAM TOTAL 13,544,411 13,544,411 The unexpended Cash Fund appropriation balance existing on June 30, 2025, is hereby reappropriated. Sec. 115. Laws 2025, LB261, section 229, is amended to read: Sec. 229. AGENCY NO. 65 — DEPARTMENT OF ADMINISTRATIVE SERVICES Program No. 605 - Personnel Division FY2025-26 FY2026-27 GENERAL FUND 932,263 1,492,263 GENERAL FUND 1,592,263 1,592,263 REVOLVING FUND 9,549,565 9,549,565 REVOLVING FUND 9,549,565 9,549,565 PROGRAM TOTAL 10,481,828 11,041,828 PROGRAM TOTAL 11,141,828 11,141,828 SALARY LIMIT 8,257,051 8,297,478 SALARY LIMIT 8,303,408 8,343,835 Sec. 116. Laws 2025, LB261, section 231, is amended to read: Sec. 231. AGENCY NO. 65 — DEPARTMENT OF ADMINISTRATIVE SERVICES Program No. 608 - Employee Relations Division FY2025-26 FY2026-27 GENERAL FUND 293,712 296,236 GENERAL FUND 379,680 382,204 PROGRAM TOTAL 293,712 296,236 PROGRAM TOTAL 379,680 382,204 SALARY LIMIT 279,721 289,634 The unexpended General Fund appropriation balance existing on June 30, 2025, is hereby reappropriated. Sec. 117. Laws 2025, LB261, section 232, is amended to read: Sec. 232. AGENCY NO. 65 — DEPARTMENT OF ADMINISTRATIVE SERVICES Program No. 685 - Office of the Nebraska Capitol Commission FY2025-26 FY2026-27 GENERAL FUND 4,678,873 5,005,552 GENERAL FUND 5,198,748 5,525,427 CASH FUND 60,243 60,243 REVOLVING FUND -0- -0- LB1071 2026 LB1071 2026 -38- REVOLVING FUND 4,750 4,750 PROGRAM TOTAL 4,739,116 5,065,795 PROGRAM TOTAL 5,263,741 5,590,420 SALARY LIMIT 1,887,562 1,935,952 The unexpended General Fund appropriation balance existing on June 30, 2025, is hereby reappropriated. It is the intent of the Legislature that any reappropriated balance, other than Capitol Heating, Ventilating, and Air Conditioning Systems Replacement project manager reappropriation, be used for unexpected increases in utility expenses. Sec. 118. Laws 2025, LB261, section 245, is amended to read: Sec. 245. AGENCY NO. 72 — DEPARTMENT OF ECONOMIC DEVELOPMENT Program No. 601 - Community and Rural Development FY2025-26 FY2026-27 GENERAL FUND 7,044,942 4,294,942 GENERAL FUND 7,294,942 6,294,942 CASH FUND 36,575,991 27,671,030 CASH FUND 36,575,991 21,671,030 FEDERAL FUND est. 54,511,806 54,571,661 FEDERAL FUND est. 54,572,337 54,632,192 PROGRAM TOTAL 98,132,739 86,537,633 PROGRAM TOTAL 98,443,270 82,598,164 SALARY LIMIT 3,269,540 3,321,255 SALARY LIMIT 3,330,071 3,381,786 There is included in the appropriation to this program for FY2025-26 $6,330,762 $6,580,762 General Funds, $33,726,860 Cash Funds, and $50,530,110 Federal Funds estimate for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $3,580,762 $5,580,762 General Funds, $25,023,140 $19,023,140 Cash Funds, and $50,530,110 Federal Funds estimate for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2025-26 $250,000 Cash Funds and for FY2026-27 $-0- Cash Funds from the Middle Income Workforce Housing Investment Fund to conduct a study regarding prefabricated housing in Nebraska. There is included in the amount shown as aid for FY2025-26 $700,000 General Funds to provide aid funding to development districts formed under sections 13-1901 to 13-1907. There is included in the amount shown as aid for FY2026-27 $700,000 General Funds to provide aid funding to development districts formed under sections 13-1901 to 13-1907. There is included in the amount shown as aid for FY2025-26 $4,880,762 General Funds to provide aid for mentorship programs for nonprofit organizations that meet eligibility requirements designed by the Department of Economic Development to improve reading levels for elementary students. There is included in the amount shown as aid for FY2026-27 $2,880,762 $4,880,762 General Funds to provide aid for mentorship programs for nonprofit organizations that meet eligibility requirements designed by the Department of Economic Development to either improve reading levels or promote professional growth for elementary students. There is included in the amount shown as aid for FY2025-26 $750,000 $1,000,000 General Funds and for FY2026-27 $-0- General Funds for the grant authorized in section 81-1213.04, which shall only be used for such purpose. The unexpended Cash Fund appropriation balance for unexpended obligations existing on June 30, 2025, for the Rural Workforce Housing Investment Act, the Middle Income Workforce Housing Investment Act, the Nebraska Affordable Housing Act, and the Nebraska Rural Projects Act, is hereby reappropriated. Sec. 119. Laws 2025, LB261, section 246, is amended to read: Sec. 246. AGENCY NO. 72 — DEPARTMENT OF ECONOMIC DEVELOPMENT Program No. 603 - Industrial Recruitment FY2025-26 FY2026-27 GENERAL FUND 18,060,554 18,147,087 GENERAL FUND 15,718,538 15,805,071 LB1071 2026 LB1071 2026 -39- CASH FUND 86,019,625 57,525,784 CASH FUND 33,019,625 7,525,784 FEDERAL FUND est. 21,183,754 21,188,298 PROGRAM TOTAL 125,263,933 96,861,169 PROGRAM TOTAL 69,921,917 44,519,153 SALARY LIMIT 5,864,322 5,994,488 SALARY LIMIT 4,603,821 4,733,987 The unexpended Cash Fund appropriation balance for unexpended obligations existing on June 30, 2025, for the Site and Building Development Act, is hereby reappropriated. The Department of Administrative Services shall monitor the appropriations and expenditures for this program according to the following program classifications: No. 603 – Industrial Recruitment No. 604 – Business Incentives There is included in the appropriation to this program for FY2025-26 $11,020,352 General Funds, $84,839,197 $31,839,197 Cash Funds, and $20,737,571 Federal Funds estimate for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $11,020,352 General Funds, $56,339,197 $6,339,197 Cash Funds, and $20,737,571 Federal Funds estimate for state aid, which shall only be used for such purpose. It is the intent of the Legislature to appropriate an additional $4,500,000 Cash Funds from the Site and Building Development Fund in FY2027-28 pursuant to subdivision (1)(h) of section 81-12,147. There is included in the amount shown as aid for FY2025-26 $50,000,000 Cash Funds from the Nebraska Transformational Project Fund as state aid, which shall only be used for such purpose. There is included in the amount shown as aid for FY2026-27 $50,000,000 Cash Funds from the Nebraska Transformational Project Fund as state aid, which shall only be used for such purpose. There is included in the amount shown as aid for FY2025-26 $4,000,000 Cash Funds and for FY2026-27 $-0- Cash Funds from the ImagiNE Nebraska Revolving Loan Fund for state aid, which shall only be used for such purpose. Sec. 120. Laws 2025, LB261, section 248, is amended to read: Sec. 248. AGENCY NO. 72 — DEPARTMENT OF ECONOMIC DEVELOPMENT Program No. 611 - Economic Recovery FY2025-26 FY2026-27 CASH FUND 31,318,519 31,378,477 PROGRAM TOTAL 31,318,519 31,378,477 SALARY LIMIT 2,624,620 2,658,678 There is included in the appropriation to this program for FY2025-26 $27,448,770 Cash Funds for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $27,448,770 Cash Funds for state aid, which shall only be used for such purpose. The unexpended General Fund appropriation balance existing on June 30, 2025, is hereby reappropriated. The unexpended Cash Fund appropriation balance existing on June 30, 2025, is hereby reappropriated. The unexpended Federal Fund appropriation balance existing on June 30, 2025, from funds allocated to the State of Nebraska from the United States Economic Development Administration's American Rescue Plan Travel, Tourism and Outdoor Recreation program, is hereby reappropriated. The unexpended Federal Fund appropriation balance existing on June 30, 2025, from funds allocated to the State of Nebraska from the federal Coronavirus Capital Projects Fund pursuant to the federal American Rescue Plan Act of 2021, 42 U.S.C. 804, is hereby reappropriated. Sec. 121. Laws 2025, LB261, section 255, is amended to read: Sec. 255. AGENCY NO. 77 — COMMISSION OF INDUSTRIAL RELATIONS Program No. 531 - Administration FY2025-26 FY2026-27 GENERAL FUND 277,064 283,817 GENERAL FUND 277,064 283,877 PROGRAM TOTAL 277,064 283,817 PROGRAM TOTAL 277,064 283,877 LB1071 2026 LB1071 2026 -40- SALARY LIMIT 176,502 182,031 Sec. 122. Laws 2025, LB261, section 258, is amended to read: Sec. 258. AGENCY NO. 78 — NEBRASKA COMMISSION ON LAW ENFORCEMENT AND CRIMINAL JUSTICE Program No. 198 - Central Administration FY2025-26 FY2026-27 GENERAL FUND 2,697,764 2,772,331 GENERAL FUND 620,939 645,212 CASH FUND 908,642 809,016 CASH FUND 51,948 54,053 FEDERAL FUND est. 7,841,307 7,907,092 FEDERAL FUND est. 5,605,606 5,630,099 PROGRAM TOTAL 11,447,713 11,488,439 PROGRAM TOTAL 6,278,493 6,329,364 SALARY LIMIT 2,776,640 2,865,843 SALARY LIMIT 884,973 912,835 The Department of Administrative Services shall monitor the appropriations and expenditures for this program according to the following program classifications: No. 198 - Central Administration No. 203 - Jail Standards Board No. 215 - Criminal Justice Information System No. 220 - Community Corrections Division Funds appropriated to Program 215 shall be used to support criminal justice information systems projects for state law enforcement agencies and to assist with the sharing of criminal justice information by federal, state, and local agencies. There is included in the appropriation to this program for FY2025-26 $4,520,673 Federal Funds estimate for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $4,520,673 Federal Funds estimate for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2025-26 $327,736 General Funds to operate a victim notification system, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $327,736 General Funds to operate a victim notification system, which shall only be used for such purpose. The budget division of the Department of Administrative Services shall administratively transfer Salary Limits among Programs 150, 155, 198, 201, 215, and 220 within Agency 78, upon written certification by the executive director that the Nebraska Commission on Law Enforcement and Criminal Justice has determined that such transfer is necessary for the efficient functioning of agency operations. The unexpended General Fund appropriation balance, less aid, existing on June 30, 2025, less 1,800,000, is hereby reappropriated. Sec. 123. Laws 2025, LB261, section 269, is amended to read: Sec. 269. AGENCY NO. 83 — AID TO COMMUNITY COLLEGES Program No. 151 - Aid to Community Colleges FY2025-26 FY2026-27 GENERAL FUND 119,116,711 114,116,711 GENERAL FUND 119,116,711 119,116,711 PROGRAM TOTAL 119,116,711 114,116,711 PROGRAM TOTAL 119,116,711 119,116,711 There is included in the appropriation to this program for FY2025-26 $111,054,477 General Funds for general state aid, which shall only be used for such purpose and which shall be distributed to community college areas pursuant to the Community College Aid Act. There is included in the appropriation to this program for FY2026-27 $106,054,477 $111,054,477 General Funds for general state aid, which shall only be used for such purpose and which shall be distributed to community college areas pursuant to the Community College Aid Act. There is also included in the appropriation to this program for FY2025-26 $8,062,234 General Funds for state aid for dual enrollment, which shall only be used for such purpose. There is also included in the appropriation to this LB1071 2026 LB1071 2026 -41- program for FY2026-27 $8,062,234 General Funds for state aid for dual enrollment, which shall only be used for such purpose. Appropriations for dual enrollment shall be distributed to community college areas in direct proportion to the most recent available three-year average full-time-equivalent enrollment in dual credit courses delivered by the respective community college areas based upon dual enrollment credit hour enrollment data reported to the Coordinating Commission for Postsecondary Education by the respective community college areas. For purposes of this section, dual enrollment course means a course delivered to high school students for whom credit shall be reported on the student's postsecondary educational institution transcript. It is the intent of the Legislature that amounts distributed to each community college area in proportion to enrollment in dual credit courses be applied to support discounting of tuition assessed for enrollment in such courses. Sec. 124. Laws 2025, LB261, section 276, is amended to read: Sec. 276. AGENCY NO. 84 — DEPARTMENT OF WATER, ENERGY, AND ENVIRONMENT Program No. 313 - Water Sustainability Fund FY2025-26 FY2026-27 CASH FUND 5,172,364 -0- CASH FUND -0- -0- PROGRAM TOTAL 5,172,364 -0- PROGRAM TOTAL -0- -0- The unexpended Cash Fund appropriation balance appropriated to the Department of Natural Resources for this program existing on June 30, 2025, is hereby reappropriated to the Department of Water, Energy, and Environment for this program. There is included in the appropriation to this program for FY2025-26 $5,172,364 Cash Funds, plus any reappropriated amounts, for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $-0- Cash Funds, plus any reappropriated amounts, for state aid, which shall only be used for such purpose. Sec. 125. Laws 2025, LB261, section 279, is amended to read: Sec. 279. AGENCY NO. 84 — DEPARTMENT OF WATER, ENERGY, AND ENVIRONMENT Program No. 334 - Soil and Water Conservation FY2025-26 FY2026-27 GENERAL FUND 9,645,854 10,170,854 GENERAL FUND 10,708,426 10,758,426 CASH FUND 9,573,272 9,614,357 FEDERAL FUND est. 2,207,789 2,273,709 PROGRAM TOTAL 21,426,915 22,058,920 PROGRAM TOTAL 22,489,487 22,646,492 SALARY LIMIT 8,201,870 8,223,188 SALARY LIMIT 8,618,370 8,639,688 There is hereby reappropriated an amount certified by the Department of Water, Energy, and Environment to the budget administrator of the budget division of the Department of Administrative Services of the unexpended General Fund and Cash Fund appropriation balances appropriated to the Department of Natural Resources for this program existing on June 30, 2025, that are allocated in budget subprograms 19, 20, 21, and 24 of Program 334. Reappropriated funds shall be allocated to the same budget subprogram. There is included in the appropriation to this program for FY2025-26 $7,450,000 Cash Funds plus any reappropriated amounts and $5,000 Federal Funds estimate, for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $7,450,000 Cash Funds plus any reappropriated amounts and $5,000 Federal Funds estimate, for state aid, which shall only be used for such purpose. There is included in the amount shown as state aid for FY2026-27, $353,000 Cash Funds for the removal of riparian vegetation as part of a vegetation management program, if such vegetation management program is being conducted for the primary objective of improving the conveyance of streamflow in natural streams. The unexpended Cash Fund appropriation balance appropriated to the Department of Natural Resources for this program existing on June 30, 2025, is hereby reappropriated to the Department of Water, Energy, and Environment for this program. Sec. 126. Laws 2025, LB261, section 280, is amended to read: Sec. 280. AGENCY NO. 84 — DEPARTMENT OF WATER, ENERGY, AND ENVIRONMENT LB1071 2026 LB1071 2026 -42- Program No. 513 - Environmental Quality FY2025-26 FY2026-27 GENERAL FUND 5,250,060 5,250,060 GENERAL FUND 5,593,323 5,593,323 CASH FUND 42,816,431 43,115,996 FEDERAL FUND est. 45,798,301 46,175,320 PROGRAM TOTAL 93,864,792 94,541,376 PROGRAM TOTAL 94,208,055 94,884,639 SALARY LIMIT 18,561,743 18,956,247 SALARY LIMIT 18,821,791 19,216,295 The Department of Administrative Services shall monitor the appropriations and expenditures for this program according to the following program classifications: No. 513 - Administration No. 586 - Water Quality No. 587 - Land Quality No. 588 - Air Quality There is included in the appropriation to this program for FY2025-26 $18,645,601 Cash Funds and $24,538,513 Federal Funds estimate for state aid, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $18,645,601 Cash Funds and $24,529,499 Federal Funds estimate for state aid, which shall only be used for such purpose. There is included in the amount shown for FY2026-27 $38,000,000 Federal Funds for the purpose of awarding a grant to a city of the first class which operates a publicly owned wastewater treatment facility that is subject to a National Pollutant Discharge Elimination System permit and that has experienced documented increases in industrial wastewater load resulting in treatment capacity or compliance challenges due to a calcium caseinate food ingredient manufacturing facility. The Federal Funds in this section are from the funds awarded to the State of Nebraska from the Inflation Reduction Act of 2022, 42 U.S.C. 7437, as amended. Such grant award shall be contingent upon receipt of a one-to-one match certified by the department. The unexpended Cash Fund appropriation balance appropriated to the Department of Environment and Energy Natural Resources for this program existing on June 30, 2025, up to $6,000,000, is hereby reappropriated for providing grants to metropolitan utilities districts for lead service line replacements in accordance with section 71-5328. Sec. 127. Laws 2025, LB261, section 285, is amended to read: Sec. 285. AGENCY NO. 85 — PUBLIC EMPLOYEES RETIREMENT BOARD Program No. 515 - Public Employees Retirement FY2025-26 FY2026-27 GENERAL FUND 36,444,018 22,219,812 GENERAL FUND 36,444,018 18,112,000 PROGRAM TOTAL 36,444,018 22,219,812 PROGRAM TOTAL 36,444,018 18,112,000 There is included in the appropriation to this program for FY2025-26 $17,541,637 General Funds to provide additional funding to the School Employees Retirement System of the State of Nebraska, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $-0- General Funds to provide additional funding to the School Employees Retirement System of the State of Nebraska, which shall only be used for such purpose. There is included in the appropriation to this program for FY2025-26 $10,607,612 General Funds to provide additional funding to the Omaha School Employees Retirement System, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $11,581,992 $10,600,000 General Funds to provide additional funding to the Omaha School Employees Retirement System, which shall only be used for such purpose. There is included in the appropriation to this program for FY2025-26 $6,834,870 General Funds to provide additional funding to the Nebraska State Patrol Retirement System, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $9,416,612 $6,000,000 General Funds to provide additional funding to the Nebraska State Patrol Retirement System, which shall only be used for such purpose. There is included in the appropriation to this program for FY2025-26 $1,459,899 General Funds to provide additional funding to the Nebraska Judges LB1071 2026 LB1071 2026 -43- Retirement System, which shall only be used for such purpose. There is included in the appropriation to this program for FY2026-27 $1,221,208 $1,512,000 General Funds to provide additional funding to the Nebraska Judges Retirement System, which shall only be used for such purpose. Pursuant to section 84-1319.01, each state agency participating in the State Employees Retirement System of the State of Nebraska shall contribute an amount to the State Equal Retirement Benefit Fund to provide all similarly situated male and female members with equal benefits. It is the intent of the Legislature that the Public Employees Retirement Board notify each state agency of the amount to be paid to the fund for FY2025-26 and FY2026-27. Sec. 128. Laws 2025, LB261, section 300, is amended to read: Sec. 300. CASH FUNDS. The receipts for FY2025-26 and FY2026-27 inuring to the several Cash Funds, together with any amounts held in account by the State Treasurer on June 30, 2025, are hereby credited to each of the funds respectively. Expenditure of Cash Funds appropriated in this act shall be limited to the amount shown by program except when specific exceptions are made. The amounts appropriated in this act include the following funds: (1) Legislative Council: Nebraska Legislative Shared Information System Cash Fund, Donations/Contributions Cash Fund, Nebraska Statutes Cash Fund, Clerk of the Legislature Cash Fund, Biotechnology Development Cash Fund, Nebraska Health Care Cash Fund; (2) Supreme Court: Supreme Court Reports Cash Fund, Court Appointed Special Advocate Fund, Nebraska Statutes Distribution Cash Fund, Supreme Court Attorney Services Cash Fund, Probation Program Cash Fund, Probation Cash Fund, State Probation Contractual Services Cash Fund, Dispute Resolution Cash Fund, Counsel for Discipline Cash Fund, Supreme Court Education Fund, Supreme Court Automation Cash Fund, Parenting Act Fund, Public Guardianship Cash Fund, Administrative Office of the Courts Cash Fund, Bar Commission Cash Fund; (3) Governor: Governor's Policy Research Cash Fund; (4) Secretary of State: Records Management Cash Fund, Secretary of State Cash Fund, Election Administration Fund; (5) Auditor of Public Accounts: Auditor of Public Accounts Cash Fund Cooperative Audit Cash Fund; (6) Attorney General: Motor Vehicle Fraud Cash Fund, Department of Justice Natural Resources Enforcement Fund, State Settlement Cash Fund, Nebraska Health Care Cash Fund, State Medicaid Fraud Control Unit Cash Fund, Financial Fraud Victims' Reimbursement Fund; (7) State Treasurer: State Treasurer Administrative Fund, Unclaimed Property Cash Fund, Mutual Finance Assistance Fund, Education College Savings Plan Administrative Fund, Education College Savings Plan Expense Fund, Convention Center Support Fund, State Disbursement Unit Cash Fund, Treasury Management Cash Fund, Sports Arena Facility Support Fund, Political Subdivision Recapture Cash Fund, Inland Port Authority Fund, College Savings Incentive Cash Fund, Medical Debt Relief Fund, Give to Enable Support Cash Fund; (8) State Department of Education: State Department of Education Cash Fund, Certification Fund, School Technology Fund, Tuition Recovery Cash Fund, Private Postsecondary Career Schools Cash Fund, School District Reorganization Fund, Early Childhood Education Endowment Cash Fund, Nebraska Education Improvement Fund, High School Equivalency Grant Fund, Expanded Learning Opportunity Grant Fund, Education Future Fund, Behavioral Training Cash Fund, Mental Health Training Cash Fund, College Pathway Program Cash Fund, School Safety and Security Fund, Computer Science and Technology Education Fund, State Department of Education Improvement Grant Fund, School Emergency Response Mapping Fund; (9) Public Service Commission: Nebraska Grain Warehouse Surveillance Cash Fund, Nebraska Telecommunications Relay System Fund, Public Service Commission Housing and Recreational Vehicle Cash Fund, Nebraska Telecommunications Universal Service Fund, Moisture Testing Examination Fund, Grain Warehouse Auditing Fund, Municipal Rate Negotiations Revolving Loan Fund, Public Service Commission Pipeline Regulation Fund, 911 Service System Fund, Transportation Network Company Regulation Cash Fund, 211 Cash Fund; (10) Department of Revenue: Department of Revenue Enforcement Fund, State Lottery Operation Cash Fund, Marijuana and Controlled Substances Tax Administration Cash Fund, Waste Reduction and Recycling Incentive Fees Collection Fund, Petroleum Release Remedial Action Collection Fund, Litter Fee Collection Fund, Severance Tax Administration Fund, Charitable Gaming Operations Fund, Tobacco Products Administration Cash Fund, Nebraska Incentives Fund, Motor Fuel Tax Enforcement and Collection Cash Fund, Nebraska Health Care Cash Fund, State Athletic Commissioner's Cash Fund, Department of Revenue Property Assessment Division Cash Fund, Property Tax Credit Cash Fund, Nebraska Advantage Transformational Tourism and Redevelopment Act Cash Fund, Airline and Carline Cash Fund, Compulsive Gamblers Assistance Fund, School District Property Tax Relief Credit Fund; (11) Department of Agriculture: Fertilizers and Soil Conditioners Administrative Fund, Commercial Feed Administration Cash Fund, Pure Milk Cash Fund, Soil and Plant Analysis Laboratory Cash Fund, Livestock Auction Market Fund, Nebraska Potato Development Fund, Weights and Measures Administrative Fund, Nebraska Poultry and Egg Development, Utilization, and Marketing Fund, Agricultural Products Marketing Information Cash Fund, Pure Food Cash Fund, Nebraska Agricultural Products Marketing Cash Fund, State Apiary Cash Fund, Weed Book Cash Fund, Pesticide Administrative Cash Fund, Nebraska Seed Administrative Cash Fund, Plant Protection and Plant Pest Cash Fund, Tractor LB1071 2026 LB1071 2026 -44- Permit Cash Fund, Nebraska Origin and Premium Quality Grain Cash Fund, Animal Damage Control Cash Fund, Noxious Weed Cash Fund, Buffer Strip Incentive Fund, Winery and Grape Producers Promotional Fund, Commercial Dog and Cat Operator Inspection Program Cash Fund, Domesticated Cervine Animal Cash Fund, Agricultural Laboratory Testing Services Cash Fund, Agricultural Suppliers Lease Protection Cash Fund, Nebraska Beer Industry Promotional Fund, Animal Health and Disease Control Act Cash Fund; (12) Department of Banking and Finance: Financial Institution Assessment Cash Fund, Securities Act Cash Fund, Department of Banking and Finance Settlement Cash Fund; (13) State Fire Marshal: Nebraska Natural Gas Pipeline Safety Cash Fund, State Fire Marshal Cash Fund, Underground Storage Tank Fund, Training Division Cash Fund, Reduced Cigarette Ignition Propensity Fund, Boiler Inspection Cash Fund, Mechanical Safety Inspection Fund; (14) Department of Insurance: Department of Insurance Cash Fund; (15) Department of Labor: Employment Security Special Contingent Fund, Nebraska Training and Support Cash Fund, Contractor and Professional Employer Organization Registration Cash Fund, Sector Partnership Program Fund, Workforce Development Program Cash Fund, Employment Security Administration Fund; (16) Department of Motor Vehicles: Motor Carrier Division Cash Fund, Department of Motor Vehicles Cash Fund, Department of Motor Vehicles Ignition Interlock Fund, License Plate Cash Fund, Vehicle Title and Registration System Replacement and Maintenance Cash Fund, Operator's License Services Fund, System Replacement and Maintenance Fund, Highway Tax Fund, Motor Carrier Services System Replacement and Maintenance Fund; (17) Department of Health and Human Services: Health and Human Services Cash Fund, School District Reimbursement Fund, Nebraska Child Abuse Prevention Fund, Nebraska Health Care Cash Fund, Childhood Care Cash Fund, University of Nebraska Medical Center Medical Education Revolving Fund, Behavioral Health Services Fund, Professional and Occupational Credentialing Cash Fund, Rural Health Professional Incentive Fund, Organ and Tissue Donor Awareness and Education Fund, Prescription Drug Monitoring Program Fund, ICF/DD Reimbursement Protection Fund, Nebraska Emergency Medical System Operations Fund, Radiation Transportation Emergency Response Cash Fund, Nursing Facility Quality Assurance Fund, Health Care Homes for the Medically Underserved Fund, Nursing Faculty Student Loan Cash Fund, Nursing Facility Penalty Cash Fund, Homeless Shelter Assistance Trust Fund, Patient Safety Cash Fund, Medicaid Managed Care Excess Profit Fund, HCBS Enhanced FMAP Fund, Opioid Treatment Infrastructure Cash Fund, Opioid Prevention and Treatment Cash Fund, Hospital Quality Assurance and Access Assessment Fund, Medicaid Access and Quality Fund, Domestic Violence and Sex Trafficking Survivor Housing Assistance Fund, 988 Emergency Lifeline Cash Fund; (18) Department of Transportation: Highway Cash Fund, Grade Crossing Protection Fund, State Recreation Road Fund, Roads Operations Cash Fund, State Highway Capital Improvement Fund, Transportation Infrastructure Bank Fund, Aeronautics Cash Fund, Department of Transportation Aeronautics Capital Improvement Fund; (19) Department of Veterans' Affairs: Veteran Cemetery Construction Fund, Nebraska Veteran Cemetery System Operation Fund, Department of Veterans' Affairs Cash Fund, Veterans' Home Building Fund, Pets for Vets Cash Fund, Veterans Employment Program Fund, Military Installation Development and Support Fund; (20) State Electrical Board: Electrical Division Fund; (21) Military Department: Military Department Cash Fund, Governor's Emergency Cash Fund, Nebraska Emergency Management Agency Cash Fund, Nebraska Emergency Planning and Community Right to Know Cash Fund; (22) Board of Educational Lands and Funds: Surveyors' Cash Fund, Board of Educational Lands and Funds Cash Fund, Survey Record Repository Fund; (23) Game and Parks Commission: State Game Fund, State Park Cash Revolving Fund, Nebraska Habitat Fund, Nebraska Aquatic Habitat Fund, Nebraska Snowmobile Trail Cash Fund, Nebraska Outdoor Recreation Development Cash Fund, Wildlife Conservation Fund, Nebraska Environmental Trust Fund, Cowboy Trail Fund, Game Law Investigation Cash Fund, Niobrara Council Fund, Nebraska Environmental Endowment Fund, Hunters Helping the Hungry Cash Fund, Game and Parks Commission Capital Maintenance Fund, Game and Parks State Park Improvement and Maintenance Fund, Game and Parks Commission Educational Fund, Josh the Otter-Be Safe Around Water Cash Fund, Trail Development and Maintenance Fund, Water Recreation Enhancement Fund, Museum Construction and Maintenance Fund; (24) Nebraska Library Commission: Nebraska Library Commission Cash Fund; (25) Nebraska Liquor Control Commission: Nebraska Liquor Control Commission Rule and Regulation Cash Fund; (26) State Racing and Gaming Commission: Racing and Gaming Commission's Racing Cash Fund, Racing and Gaming Commission's Racetrack Gaming Fund, Track Distribution Fund, Racetrack Gaming Fund; (27) Nebraska Workers' Compensation Court: Compensation Court Cash Fund; (28) Nebraska Brand Committee: Nebraska Brand Inspection and Theft Prevention Fund; (29) Nebraska Motor Vehicle Industry Licensing Board: Nebraska Motor Vehicle Industry Licensing Fund; (30) State Real Estate Commission: State Real Estate Commission's Fund; (31) Board of Barber Examiners: Board of Barber Examiners Fund; (32) Department of Correctional Services: Department of Correctional Services Facility Cash Fund, Reentry Cash Fund, Vocational and Life Skills LB1071 2026 LB1071 2026 -45- Programming Fund, Prison Overcrowding Contingency Fund, Parole Program Cash Fund, Correctional Services Insurance Proceeds Fund; (33) Nebraska Educational Telecommunications Commission: State Educational Telecommunications Fund , NEB*SAT Cash Fund; (34) Coordinating Commission for Postsecondary Education: Coordinating Commission for Postsecondary Education Cash Fund, Nebraska Opportunity Grant Fund, Guaranty Recovery Cash Fund, Excellence in Teaching Cash Fund, Door to College Scholarship Fund, Community College Gap Assistance Program Fund; (35) Nebraska State Colleges: Chadron Cash Fund, Peru Cash Fund, Wayne Cash Fund, CSC Capital Projects Cash Fund, PSC Capital Projects Cash Fund, Wayne Cash Fund--Capital Projects, Special Projects Cash Fund Chadron State College Designated Cash Fund, Peru State College Designated Cash Fund, Wayne State College Designated Cash Fund, Board of Trustees Cash Fund, State Colleges Sport Facilities Cash Fund; (36) University of Nebraska: Financial Literacy Cash Fund, University Cash Fund, Temporary University Fund, University of Nebraska at Omaha Cash Fund, University of Nebraska Medical Center Cash Fund, University of Nebraska at Kearney Cash Fund, University of Nebraska Central Administration Designated Cash Fund, University of Nebraska-Lincoln Designated Cash Fund, University of Nebraska at Omaha Designated Cash Fund, University of Nebraska Medical Center Designated Cash Fund, University of Nebraska at Kearney Designated Cash Fund, State Anatomical Board Cash Fund; (37) Nebraska State Fair Board: Nebraska State Fair Support and Improvement Cash Fund; (38) Real Property Appraiser Board: Real Property Appraiser Fund, Appraisal Management Company Fund; (39) Nebraska State Historical Society: Historical Society Fund, Historical Landmark Cash Fund, Nebraska Job Creation and Mainstreet Revitalization Fund, Nebraska 150 Sesquicentennial Plate Proceeds Fund, Willa Cather National Statuary Hall Cash Fund, Willa Cather Historical Building Cash Fund, Semiquincentennial Commission Fund; (40) Nebraska Wheat Development, Utilization, and Marketing Board: Nebraska Wheat Development, Utilization, and Marketing Fund; (41) Nebraska Oil and Gas Conservation Commission: Oil and Gas Conservation Fund, Carbon Dioxide Storage Facility Administrative Fund; (42) Board of Engineers and Architects: Engineers and Architects Regulation Fund; (43) Board of Geologists: Geologists Regulation Fund; (44) Nebraska Ethanol Board: Agricultural Alcohol Fuel Tax Fund, Ethanol Production Incentive Cash Fund; (45) Nebraska Dairy Industry Development Board: Nebraska Dairy Industry Development Fund; (46) State Board of Examiners for Land Surveyors: Land Surveyor Examiner's Fund; (47) Nebraska State Board of Public Accountancy: Certified Public Accountants Fund; (48) Nebraska State Patrol: Nebraska State Patrol Cash Fund, Investigation Petty Cash Fund, Carrier Enforcement Cash Fund, Nebraska State Patrol Drug Control and Education Cash Fund, Public Safety Cash Fund, Nebraska State Patrol Vehicle Replacement Cash Fund, Nebraska Public Safety Communication System Cash Fund, Combined Law Enforcement Information Network Cash Fund, State DNA Sample and Data Base Fund, Treasury Agency Forfeitures Cash Fund; (49) Department of Administrative Services: Building Renewal Allocation Fund, State Building Renewal Assessment Fund, University Building Renewal Assessment Fund, State College Building Renewal Assessment Fund, Capitol Restoration Cash Fund, Vacant Building and Excess Land Cash Fund, Resource Recovery Fund, Tort Claims Fund, Information Technology Infrastructure Fund, Health and Life Benefit Administration Cash Fund, Rural Broadband Task Force Fund, Community College State Dependents Fund, Ferguson House Fund; (50) Abstracters Board of Examiners: Abstracters Board of Examiners Cash Fund; (51) Commission on Latino-Americans: Hispanic Awareness Cash Fund, Commission on Latino-Americans Cash Fund; (52) Nebraska Arts Council: Nebraska Arts Council Cash Fund, Nebraska Arts and Humanities Cash Fund, Support the Arts Cash Fund; (53) Foster Care Review Office: Foster Care Review Office Cash Fund, Nebraska Health Care Cash Fund; (54) Department of Economic Development: Job Training Cash Fund, Administrative Cash Fund, Affordable Housing Trust Fund, Civic and Community Center Financing Fund, Rural Workforce Housing Investment Fund, Bioscience Innovation Cash Fund, Nebraska Film Office Fund, Customized Job Training Cash Fund, ImagiNE Nebraska Cash Fund, Middle Income Workforce Housing Investment Fund, ImagiNE Nebraska Revolving Loan Fund, Nebraska Transformational Project Fund, Site and Building Development Fund, Economic Recovery Contingency Fund, Innovation Hub Cash Fund, Nebraska Rural Projects Fund, Shovel-Ready Capital Recovery and Investment Fund, Panhandle Improvement Project Cash Fund, Youth Outdoor Education Innovation Fund; (55) State Board of Landscape Architects: State Board of Landscape Architects Cash Fund; (56) Nebraska Power Review Board: Nebraska Power Review Fund; (57) Nebraska Investment Council: State Investment Officer's Cash Fund; (58) Nebraska Commission on Law Enforcement and Criminal Justice: Nebraska Law Enforcement Training Center Cash Fund, Law Enforcement Improvement Fund, LB1071 2026 LB1071 2026 -46- Victim's Compensation Fund, Community Corrections Uniform Data Analysis Cash Fund, Violence Prevention Cash Fund; (59) Commission for the Blind and Visually Impaired: Commission for the Blind and Visually Impaired Cash Fund; (60) Commission for the Deaf and Hard of Hearing: Commission for the Deaf and Hard of Hearing Fund; (61) Community College Aid: Nebraska Community College Aid Cash Fund, Community College Future Fund; (62) Department of Water, Energy, and Environment: Integrated Solid Waste Management Cash Fund, Nebraska Litter Reduction and Recycling Fund, Environmental Cash Fund, Chemigation Costs Fund, Low-Level Radioactive Waste Cash Fund, Petroleum Release Remedial Action Cash Fund, Wastewater Treatment Operator Certification Cash Fund, Local Site Selection Cash Fund, Local Monitoring Committee Cash Fund, Waste Reduction and Recycling Incentive Fund, Wastewater Treatment Facilities Construction Loan Fund, Remedial Action Plan Monitoring Fund, Livestock Waste Management Cash Fund, Drinking Water Administration Fund, Clean Air Title V Cash Fund, Air Quality Permit Cash Fund, Superfund Cost Share Cash Fund, Private Onsite Wastewater Treatment System Certification and Registration Cash Fund, Solid Waste Landfill Closure Assistance Fund, Private Onsite Wastewater Treatment System Permit and Approval Cash Fund, State Energy Cash Fund, Clean-burning Motor Fuel Development Fund, Volkswagen Settlement Cash Fund, Renewable Fuel Infrastructure Fund, Engineering Plan Review Cash Fund, Environmental Safety Cash Fund, Nebraska Environmental Response Cash Fund, Water Well Standards and Contractors' Licensing Fund, Safe Drinking Water Act Cash Fund, Dredge and Fill Cash Fund, Lead Service Line Cash Fund, Water Resources Cash Fund, Small Watersheds Flood Control Fund, Nebraska Resources Development Fund, Nebraska Soil and Water Conservation Fund, Natural Resources Water Quality Fund, Water Well Decommissioning Fund, Water Resources Trust Fund, Department of Water, Energy, and Environment Cash Fund, Water Sustainability Fund, Critical Infrastructure Facilities Cash Fund, Dam Safety Cash Fund, Perkins County Canal Project Fund, Jobs and Economic Development Initiative Fund, Surface Water Irrigation Infrastructure Fund, Battery Stewardship Cash Fund, Revitalize Rural Nebraska Fund; (63) Public Employees Retirement Board: School Expense Fund, Judges Expense Fund, State Patrol Expense Fund, Deferred Compensation Expense Fund, State Employees Retirement System Expense Fund, County Employees Retirement System Expense Fund, State Cash Balance Expense Fund, County Cash Balance Expense Fund, Class V School Employees Retirement System Management Work Plan Fund; (64) Dry Bean Commission: Dry Bean Development, Utilization, Promotion, and Education Fund; (65) Nebraska Accountability and Disclosure Commission: Nebraska Accountability and Disclosure Commission Cash Fund; (66) Corn Development, Utilization, and Marketing Board: Nebraska Corn Development, Utilization, and Marketing Fund; (67) Commission on Indian Affairs: Commission on Indian Affairs Cash Fund, Chief Standing Bear National Statuary Hall Cash Fund, Native American Scholarship and Leadership Fund; (68) Nebraska Tourism Commission: State Visitors Promotion Cash Fund, Tourism Conference Cash Fund, Nebraska Tourism Commission Promotional Cash Fund; (69) Grain Sorghum Development, Utilization, and Marketing Board: Grain Sorghum Development, Utilization, and Marketing Fund, Grain Sorghum National Checkoff Fund; (70) Tax Equalization and Review Commission: Tax Equalization and Review Commission Cash Fund; (71) Commission on Public Advocacy: Legal Education for Public Service and Rural Practice Loan Repayment Assistance Fund, Commission on Public Advocacy Operations Cash Fund, Legal Aid and Services Fund, Civil Legal Services Fund; (72) Dry Pea and Lentil Commission: Dry Pea and Lentil Fund; and (73) Commission on African American Affairs: Commission on African American Affairs Cash Fund. Sec. 129. Laws 2025, LB261, section 302, is amended to read: Sec. 302. REVOLVING FUNDS. The receipts for FY2025-26 and FY2026-27 inuring to the several Revolving Funds, together with any amounts held in account by the State Treasurer on June 30, 2025, are hereby credited to each of the funds respectively. Expenditure of Revolving Funds appropriated in this act shall be limited to the amount shown by program except when specific exceptions are made. The amounts appropriated in this act include the following funds: (1) Governor: Governor's Policy Research Office Revolving Fund; (2) Secretary of State: Records Management Micrographics Services Revolving Fund; (3) Attorney General: Department of Justice Revolving Fund; (4) State Department of Education: State Department of Education Revolving Fund; (5) Department of Agriculture: Management Services Expense Revolving Fund; (6) Department of Correctional Services: Correctional Industries Revolving Fund, Federal Surplus Property Fund, Department of Correctional Services Warehouse Revolving Fund; (7) Nebraska State Colleges: The money accruing to the Auxiliary Enterprise Revolving Funds for student activity fees, dormitory rentals, LB1071 2026 LB1071 2026 -47- dormitory operations and maintenance, cafeteria operations, and student union operations at Chadron, Peru, and Wayne State Colleges, and the State College Capital Improvement Fund; (8) University of Nebraska: University of Nebraska-Lincoln Revolving Fund, University of Nebraska at Omaha Revolving Fund, University of Nebraska Medical Center Revolving Fund, University of Nebraska Medical Center Medical Education Revolving Fund, University of Nebraska at Kearney Revolving Fund, University Tractor Test Revolving Fund; (9) Nebraska State Patrol: Capitol Security Revolving Fund; and (10) Department of Administrative Services: Department of Administrative Services Revolving Fund, Materiel Division Revolving Fund, Communications Revolving Fund, Transportation Services Bureau Revolving Fund, Capitol Buildings Parking Revolving Fund, State Building Revolving Fund, Central Stores Revolving Fund, State Surplus Property Revolving Fund, Information Management Revolving Fund, Temporary Employee Pool Revolving Fund, State Insurance Fund, State Self-Insured Indemnification Fund, Accounting Division Revolving Fund, Intergovernmental Data Services Program Revolving Fund, Workers' Compensation Claims Revolving Fund, Personnel Division Revolving Fund, Training Revolving Fund, Nebraska Public Safety Communication System Revolving Fund, Shared Services Revolving Fund, Capital Commission Revolving Fund. Sec. 130. Laws 2025, LB261, section 303, is amended to read: Sec. 303. TRUST FUNDS. The receipts for FY2025-26 and FY2026-27 inuring to the several trust funds, together with any amounts held in account by the State Treasurer on June 30, 2025, are hereby credited to each of the funds respectively, which funds are hereby appropriated for FY2025-26 and FY2026-27: (1) Attorney General: State Settlement Trust Fund, Nebraska Opioid Recovery Fund; (2) State Treasurer: Highway Trust Fund, Highway Tax Trust Fund, Bessey Memorial Fund, Common School Fund, Highway Revenue Bonds Redemption Trust Fund, Revenue-Sharing Trust Fund, Michael B. Amos Educational Trust Fund, James M. Amos Educational Trust Fund, Excess Liability Fund, Insurance Investments Inc. Trust Fund, Financial Responsibility Act Trust Fund, Importing Dealers Trust Fund, Special Fuel Dealers Trust Fund, Nebraska Cultural Preservation Endowment Fund, Education College Savings Plan Program Fund, Escheat Trust Fund, life insurance corporation demutualization trust fund, Agricultural College Endowment Fund, motor fuel trust fund, Meadowlark Endowment Fund; (3) State Department of Education: State Department of Education Trust Fund, temporary school fund, Early Childhood Education Endowment Fund; (4) Public Service Commission: Public Service Commission Elevator Trust Fund; (5) Department of Revenue: State Lottery Operation Trust Fund, State Lottery Prize Trust Fund, Municipal Equalization Fund; (6) Department of Insurance: Premium and Retaliatory Tax Suspense Fund; (7) Department of Labor: State Unemployment Insurance Trust Fund; (8) Department of Motor Vehicles: Motor Vehicle Responsibility Act Fund; (9) Department of Health and Human Services: Dormant Trust Funds, Institution Canteen Amusement Trust Funds, Alcoholism Contribution Trust Fund, Visual Impairment Trust Fund, Finance and Support Trust Fund, State Wards Accounts Trust Fund, Medically Handicapped Children Trust Fund, Store and Canteen Accounts Trust Fund, Welfare and Club Accounts Trust Fund, Juvenile Trust Fund, Nebraska Tobacco Settlement Trust Fund, Nebraska Medicaid Intergovernmental Trust Fund; (10) Department of Transportation: Aeronautics Trust Fund, Highway Restoration and Improvement Bond Fund; (11) Department of Veterans' Affairs: Veterans' Aid Income Fund, Nebraska Veteran Cemetery System Endowment Fund; (12) Board of Educational Lands and Funds: Nebraska Veterans' Aid Fund, Permanent University Fund, permanent school fund, Normal School Endowment Investment Fund, Agricultural Endowment Fund, Agricultural and University Land Lease Fund, Land Exchanges Fund; (13) Nebraska Library Commission: Nebraska Library Commission Trust Fund; (14) Nebraska Workers' Compensation Court: Workers' Compensation Trust Fund; (15) Department of Correctional Services: Store and Canteen Accounts Trust Fund, Welfare and Club Accounts Trust Fund, Inmate Trust Fund; (16) Nebraska Educational Telecommunications Commission: Public Radio Nebraska Foundation Trust Fund, Nebraska Educational Telecommunications Trust Fund; (17) Coordinating Commission for Postsecondary Education: Coordinating Commission for Postsecondary Education Trust Fund , SUN-MART Scholarship Trust Fund; (18) Board of Trustees of the Nebraska State Colleges: State College Endowment Fund, Education Enhancement Trust Fund, LB 1100 Construction Trust Fund, Davis Scholarship Trust Fund; (19) Nebraska State Colleges: Student Activity Trust Funds at Chadron, Peru, and Wayne State Colleges, Wayne State Bequests Trust Fund, Wayne State College Electronic Funds Transfer Loan Trust Fund, Peru State Construction Trust Fund, Peru State College Corrections Workforce Development Pathway Trust Fund, Risk Loss Trust; (20) University of Nebraska: University Trust Fund, University of Nebraska at Omaha Trust Fund, University of Nebraska Medical Center Trust Fund, University of Nebraska at Kearney Trust Fund, University of Nebraska-Lincoln LB1071 2026 LB1071 2026 -48- Federal Student Loan Trust Fund, University of Nebraska Medical Center Student Loan Trust Fund, University of Nebraska at Omaha Electronic Funds Transfer Trust Fund, University of Nebraska at Omaha Federal Student Loan Trust Fund, Deferred Maintenance Project Trust Fund, Nebraska College of Technical Agriculture at Curtis Scholarship Trust Fund, UNMC RHOP Loan Trust Fund, UNL Minority Students Scholarship Trust Fund, UNMC Capital and Program Reserve Trust Fund; (21) Nebraska State Historical Society: Hall of Fame Trust Fund, Library Archives Trust Fund, Nebraska State Historical Society Collections Trust Fund, Bridge Book Sale Trust Fund, Weese and Lagerschulte Trust Fund; (22) Nebraska Oil and Gas Conservation Commission: Oil and Gas Conservation Trust Fund; (23) Department of Administrative Services: Master Lease Program Trust Fund, NIS Operating Trust Fund, Flexible Spending Fund, State Employees Insurance Fund, Capitol Preservation, Restoration, and Enhancement Endowment Fund; (24) Nebraska Arts Council: Nebraska Arts Council Trust Fund, Nebraska Cultural Preservation Endowment Fund; (25) Department of Water, Energy, and Environment: Hazardous Waste Sites Trust Fund, Leaking Underground Storage Tanks Trust Fund, Wastewater Treatment Facilities Construction Loan Fund, Drinking Water Facilities Loan Fund, Drinking Water State Revolving Fund, Recycled Principal Fund, Nebraska Energy Settlement Fund; and (26) Public Employees Retirement Board: Annuity Reserve Fund, Nebraska Retirement Fund for Judges, Contingent Fund, School Employees Savings Fund, State Patrol Retirement Fund, School Employers Deposit Fund, Service Annuity Fund, Retired Teachers Supplementary Benefits Fund, State Equal Retirement Benefit Fund, County Equal Retirement Benefit Fund, County Employees Retirement Fund, Judges Contingent Trust Fund, State Patrol Contingent Trust Fund, School Operating Trust Fund, School Retirement Fund, State Cash Balance Retirement Fund, County Cash Balance Retirement Fund, Class V Retirement System Payment Processing Fund. Sec. 131. Laws 2025, LB261, section 304, is amended to read: Sec. 304. REFUND AND DISTRIBUTIVE FUNDS. The receipts for FY2025-26 and FY2026-27 inuring to the several refund and distributive funds, together with any amounts held in account by the State Treasurer on June 30, 2025, are hereby credited to each of the funds respectively, which funds are hereby appropriated for FY2025-26 and FY2026-27: (1) State Treasurer: Car Line Refund Fund, Insurance Tax Fund, Highway Allocation Fund, Aircraft Fuel Tax Fund, Severance Tax Fund, Suspense Fund, Motor Vehicle Fee Fund, Credit Card Receipts Distributive Fund, State Treasurer's Land Sales Distributive Fund; (2) State Department of Education: Public Grazing Fund, Forest Reserve Fund, Flood Control Fund, Insurance Tax Fund; (3) Department of Labor: Income Tax Setoff Fund; (4) Department of Motor Vehicles: International Registration Plan Distributive Fund, International Fuel Tax Agreement Fund; (5) Department of Health and Human Services: Child Support Operations Distribution Fund, Supplemental Security Income Distribution Fund, Food Distribution Fund; (6) Department of Transportation: State Aid Bridge Fund; (7) Nebraska Library Commission: NEBASE Fund; (8) Coordinating Commission for Postsecondary Education: State Student Incentive Grant Match Fund; (9) Department of Administrative Services: Imprest Payroll Distributive Fund, State Purchasing Card Distributive Fund; and (10) Public Employees Retirement Board: Deferred Compensation Fund. Sec. 132. Laws 2025, LB261, section 305, is amended to read: Sec. 305. GENERAL FUND TRANSFERS. (1) The State Treasurer shall make the transfers specified in this section from the General Fund to the designated fund, in the amounts indicated. Unless otherwise noted, transfers for FY2025-26 shall occur on July 1, 2025, or as soon thereafter as administratively possible, and transfers for FY2026-27 shall occur on July 1, 2026, or as soon thereafter as administratively possible. All agencies with administrative responsibilities for these funds shall assist the State Treasurer as needed in implementing the transfers. (2) Transfers from the General Fund for FY2025-26 shall include transfers to: (a) The Nebraska State Patrol Cash Fund: $115,000 less the unexpended balance existing on June 30, 2025, in (i) the Nebraska State Patrol Cash Fund, (ii) the Investigation Petty Cash Fund, (iii) any special checking account or accounts used by the Nebraska State Patrol, and (iv) the possession of agency personnel involved in investigations, when the unexpended balances resulted from General Fund transfers to the Nebraska State Patrol Cash Fund or from General Fund appropriations. Any transfers made shall be subject to a final reconciliation of available investigation cash fund balances as of June 30, 2025, by the Nebraska State Patrol. It is the intent of the Legislature that the Nebraska State Patrol have available a total of $115,000 from the General Fund for FY2025-26 to be used in making drug purchases, for enforcing Nebraska laws relating to felonies, for enforcing the Nebraska liquor laws, and for payment of investigative expenses; (b) The Property Tax Credit Cash Fund: $422,000,000 on or before December 15, 2025, on such date as directed by the budget administrator of the budget LB1071 2026 LB1071 2026 -49- division of the Department of Administrative Services; (c) Commission on Public Advocacy Operations Cash Fund: $875,000 on or before December 31, 2025, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services; (d) The School District Property Tax Relief Credit Fund: $780,000,000 on or after July 1, 2025, but before June 30, 2026, on such date as directed by the budget administrator of the budget division of the Department of Administrative Services; and (e) The Education Future Fund: $242,000,000 on or after July 1, 2025, but before June 30, 2026, on such date as directed by the budget administrator of the budget division of the Department of Administrative Services; and . (f) The Board of Barber Examiners Fund: $25,000 as soon as administratively possible after the effective date of this act. (3) Transfers from the General Fund for FY2026-27 shall include transfers to: (a) The Nebraska State Patrol Cash Fund: $115,000 less the unexpended balance existing on June 30, 2026, in (i) the Nebraska State Patrol Cash Fund, (ii) the Investigation Petty Cash Fund, (iii) any special checking account or accounts used by the Nebraska State Patrol, and (iv) the possession of agency personnel involved in investigations, when the unexpended balances resulted from General Fund transfers to the Nebraska State Patrol Cash Fund or from General Fund appropriations. Any transfers made shall be subject to a final reconciliation of available investigation cash fund balances as of June 30, 2026, by the Nebraska State Patrol. It is the intent of the Legislature that the Nebraska State Patrol have available a total of $115,000 from the General Fund for FY2026-27 to be used in making drug purchases, for enforcing Nebraska laws relating to felonies, for enforcing the Nebraska liquor laws, and for payment of investigative expenses; (b) The Property Tax Credit Cash Fund: $437,000,000 $442,000,000 on or before December 15, 2026, on such date as directed by the budget administrator of the budget division of the Department of Administrative Services; (c) Commission on Public Advocacy Operations Cash Fund: $625,000 $875,000 on or before December 31, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services; (d) The School District Property Tax Relief Credit Fund: $791,000,000 $808,000,000 on or after July 1, 2026, but before June 30, 2027, on such date as directed by the budget administrator of the budget division of the Department of Administrative Services; and (e) The Education Future Fund: $242,000,000 on or after July 1, 2026, but before June 30, 2027, on such date as directed by the budget administrator of the budget division of the Department of Administrative Services. Sec. 133. Laws 2025, LB261, section 306, is amended to read: Sec. 306. CASH, REVOLVING, AND TRUST FUND LAPSES AND TRANSFERS. The State Treasurer shall make the transfers specified in this section between funds, in the amounts indicated. Unless otherwise noted, transfers for FY2025-26 shall occur on July 1, 2025, or as soon thereafter as administratively possible, and transfers for FY2026-27 shall occur on July 1, 2026, or as soon thereafter as administratively possible. All agencies with administrative responsibilities for these funds shall assist the State Treasurer as needed in implementing the transfers. (1) Transfers for FY2025-26 shall include: (a) From the Health and Human Services Cash Fund to the University of Nebraska Eppley Institute for Research in Cancer and Allied Diseases Cash Fund: $500,000 pursuant to section 81-638; (b) From the Roads Operations Cash Fund to the Carrier Enforcement Cash Fund: $13,382,528 $13,075,900 less the unexpended balance existing on June 30, 2025, in the Carrier Enforcement Cash Fund. Transfers shall be made in four equal quarterly amounts on or before July 15, October 15, January 15, and April 15; (c) From the State Building Revolving Fund to the Capitol Security Revolving Fund: $1,453,686 $1,429,602 less the unexpended, unobligated balance existing on June 30, 2025, in the Capitol Security Revolving Fund. Transfers shall be made in four equal quarterly amounts on or before July 15, October 15, January 15, and April 15. Transfers shall be made to pay non-General-Fund costs associated with the operation of the state capitol security division of the Nebraska State Patrol; (d) From the Highway Trust Fund to the Motor Fuel Tax Enforcement and Collection Cash Fund: $1,400,000. Transfers shall be made in twelve equal monthly amounts; (e) From the Highway Trust Fund to the Motor Carrier Division Cash Fund: Up to a maximum of $1,400,000. Transfers shall be made as required by the Department of Motor Vehicles to operate the Division of Motor Carrier Services; (f) From the Civic and Community Center Financing Fund to the Department of Revenue Enforcement Fund: $43,900 on July 1, 2025, or as soon thereafter as administratively possible, as provided for in sections 13-2704 and 77-5601; (g) From the Highway Trust Fund to the License Plate Cash Fund: $3,554,058. Transfers shall be made as required by the Department of Motor Vehicles to meet the expenditures of plate and sticker production; (h) From the Flexible Spending Trust Fund to the Health and Life Benefit Administration Cash Fund: $140,000 except that if the total available unobligated balance of forfeitures in the Flexible Spending Trust Fund as of LB1071 2026 LB1071 2026 -50- June 30, 2025, is less than $140,000 then the State Treasurer shall transfer the difference, not to exceed $140,000 from the State Employees Insurance Fund. Transfers shall be made to pay the costs associated with the administration of the Flexible Spending Account program; (i) From the State Employees Insurance Fund to the Health and Life Benefit Administration Cash Fund: $1,097,174 less the June 30, 2025, unobligated Health and Life Benefit Administration Cash Fund balance; (j) From the Severance Tax Fund to the Municipal Rate Negotiations Revolving Loan Fund: $10,000 pursuant to section 57-705; (k) From the Severance Tax Fund to the State Energy Cash Fund: $300,000 pursuant to section 57-705. Transfers shall be made in twelve equal monthly amounts; (l) From the Nebraska Training and Support Cash Fund to the Sector Partnership Program Fund: $300,000 on or before July 15, 2025, on such date as directed by the budget administrator of the budget division of the Department of Administrative Services; (l) (m) The State Treasurer shall transfer up to $1,500,000 from the Petroleum Release Remedial Action Cash Fund to the Superfund Cost Share Cash Fund on or before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services. Transfers shall be made as required by the Department of Water, Energy, and Environment and used pursuant to subdivision (2)(i) of section 66-1519; (m) (n) From the State Settlement Cash Fund to the General Fund: $295,957 on or before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services; (n) (o) From the State Settlement Cash Fund to the Legal Education for Public Service and Rural Practice Loan Repayment Assistance Fund: $150,000 on or before July 15, 2025, on such date as directed by the budget administrator of the budget division of the Department of Administrative Services; (o) (p) From the State Settlement Cash Fund to the Nebraska State Patrol Cash Fund: $200,000 on or before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services; and (p) (q) From the Petroleum Release Remedial Action Cash Fund to the Underground Storage Tank Fund: $50,000 on or before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services. (2) Transfers for FY2026-27 shall include: (a) From the Health and Human Services Cash Fund to the University of Nebraska Eppley Institute for Research in Cancer and Allied Diseases Cash Fund: $500,000 pursuant to section 81-638; (b) From the Roads Operations Cash Fund to the Carrier Enforcement Cash Fund: $13,710,157 $13,325,900. Transfers shall be made in four equal quarterly amounts on or before July 15, October 15, January 15, and April 15; (c) From the State Building Revolving Fund to the Capitol Security Revolving Fund: $1,520,044 $1,482,214. Transfers shall be made in four equal quarterly amounts on or before July 15, October 15, January 15, and April 15. Transfers shall be made to pay non-General Fund costs associated with the operation of the state capitol security division of the Nebraska State Patrol; (d) From the Highway Trust Fund to the Motor Fuel Tax Enforcement and Collection Cash Fund: $1,400,000 less the unobligated balance in the Motor Fuel Tax Enforcement and Collection Cash Fund on June 30, 2026. Transfers shall be made in twelve equal monthly amounts; (e) From the Highway Trust Fund to the Motor Carrier Division Cash Fund: Up to a maximum of $1,400,000. Transfers shall be made as required by the Department of Motor Vehicles to operate the Division of Motor Carrier Services; (f) From the Civic and Community Center Financing Fund to the Department of Revenue Enforcement Fund: $43,900 on July 1, 2026, or as soon thereafter as administratively possible, as provided for in sections 13-2704 and 77-5601; (g) From the Highway Trust Fund to the License Plate Cash Fund: Up to a maximum of $2,592,174. Transfers shall be made as required by the Department of Motor Vehicles to meet the expenditures of plate and sticker production; (h) From the Flexible Spending Trust Fund to the Health and Life Benefit Administration Cash Fund: $140,000 except that if the total available unobligated balance of forfeitures in the Flexible Spending Trust Fund as of June 30, 2026, is less than $140,000 then the State Treasurer shall transfer the difference, not to exceed $140,000 from the State Employees Insurance Fund. Transfers shall be made to pay the costs associated with the administration of the Flexible Spending Account program; (i) From the State Employees Insurance Fund to the Health and Life Benefit Administration Cash Fund: $1,121,274; (j) From the Severance Tax Fund to the Municipal Rate Negotiations Revolving Loan Fund: $10,000 pursuant to section 57-705; (k) From the Severance Tax Fund to the State Energy Cash Fund: $300,000 pursuant to section 57-705. Transfers shall be made in twelve equal monthly amounts; (l) From the Nebraska Training and Support Cash Fund to the Sector Partnership Program Fund: $300,000 on or before July 15, 2026, on such date as directed by the budget administrator of the budget division of the Department of Administrative Services; (l) (m) The State Treasurer shall transfer up to $1,500,000 from the LB1071 2026 LB1071 2026 -51- Petroleum Release Remedial Action Cash Fund to the Superfund Cost Share Cash Fund on or before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services. Transfers shall be made as required by the Department of Water, Energy, and Environment and used pursuant to subdivision (2)(i) of section 66-1519; (m) (n) From the State Settlement Cash Fund to the General Fund: $295,957 on or before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services; (n) (o) From the State Settlement Cash Fund to the Legal Education for Public Service and Rural Practice Loan Repayment Assistance Fund: $150,000 on or before July 15, 2026, on such date as directed by the budget administrator of the budget division of the Department of Administrative Services; (o) (p) From the State Settlement Cash Fund to the Nebraska State Patrol Cash Fund: $200,000 on or before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services; and (p) (q) From the Petroleum Release Remedial Action Cash Fund to the Underground Storage Tank Fund: $50,000 on or before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services. Sec. 134. Laws 2025, LB261, section 308, is amended to read: Sec. 308. There is hereby appropriated, unless otherwise specified, for FY2025-26 and for FY2026-27 from undisbursed balances existing on June 30, 2025, and on June 30, 2026, respectively, to each agency for each program from the respective funds for capital construction as follows: (1) Agency No. 25 — Department of Health and Human Services Program Nos. 919, 931, and 936. (2) Agency No. 27 — Department of Transportation Program No. 901, except that the unobligated biennium appropriation balance shall lapse once all projects funded in that biennium are completed, postponed to a future biennium, or indefinitely postponed. (3) Agency No. 28 - Department of Veterans' Affairs Program Nos. 936 and 938. (4) Agency No. 31 — Military Department Program Nos. 913, 914, 925, 927, 990, and 992, except that for Program No. 927, the remaining unexpended General Fund appropriation balance existing on June 30, 2025, shall lapse and for Program No. 992, the remaining unexpended General Fund appropriation balance existing on June 30, 2026, shall lapse. (5) Agency No. 33 — Game and Parks Commission Program Nos. 900, 901, 902, 919, 924, 955, 960, 965, 966, 967, 968, 969, 971, 972, 973, 975, 976, 977, 979, 981, and 987. (6) Agency No. 46 — Department of Correctional Services Program Nos. 905, 906, 913, 914, 921, 927, 928, and 929. (7) Agency No. 47 — Nebraska Educational Telecommunications Commission Program Nos. 908, 920, 928, 930, 931, 932, and 991. (8) Agency No. 50 — Board of Trustees of the Nebraska State Colleges Program Nos. 903, 906, 919, 920, 921, 931, 933, 940, 953, 955, and 996, and any additional construction programs administratively created relating to the Board of Trustees of the Nebraska State Colleges and its campuses which are funded through cash funds, federal funds, revolving funds, or private gifts or donations. (9) Agency No. 51 — University of Nebraska Program Nos. 901, 902, 903, 906, 910, 911, 912, 913, 916, 917, 918, 920, 922, 923, 924, 925, 928, 929, 931, 932, 933, 934, 939, 941, 944, 945, 954, 955, 977, 980, 983, 984, 985, 987, 990, 993, and 994, and any additional construction programs administratively created relating to the University of Nebraska-Lincoln, the University of Nebraska at Omaha, the University of Nebraska Medical Center, the University of Nebraska at Kearney, the Nebraska College of Technical Agriculture at Curtis, and the University of Nebraska Central Administration that are funded through cash funds, federal funds, revolving funds, or private gifts or donations. (10) Agency No. 64 — Nebraska State Patrol Program No. 904. (11) Agency No. 65 — Department of Administrative Services Program Nos. 901, 917, 921, 922, 925, 980, 986, and 994, except that for program 921, the remaining Nebraska Capital Construction Fund appropriation existing on June 30, 2026, less $2,000,000, is hereby reappropriated. Appropriations to program numbers pertaining to funding for the Deferred Building Renewal Act other than Program number 940 are hereby reappropriated. (12) Agency No. 78 — Nebraska Commission on Law Enforcement and Criminal Justice Program No. 903. Sec. 135. Laws 2025, LB293A, section 1, is amended to read: Section 1. There is hereby appropriated (1) $266,358 from the Contractor and Professional Employer Organization Registration Cash Fund General Fund for FY2025-26 and (2) $272,186 from the Contractor and Professional Employer Organization Registration Cash Fund General Fund for FY2026-27 to the Department of Labor, for Program 194, to aid in carrying out the provisions of Legislative Bill 293, One Hundred Ninth Legislature, First Session, 2025. Total expenditures for permanent and temporary salaries and per diems from funds appropriated in this section shall not exceed $-0- $179,108 for FY2025-26 LB1071 2026 LB1071 2026 -52- or $-0- $184,482 for FY2026-27. Sec. 136. Laws 2025, LB298A, section 2, is amended to read: Sec. 2. AGENCY NO. 3 — LEGISLATIVE COUNCIL Program No. 504 - Office of Public Counsel FY2025-26 FY2026-27 GENERAL FUND 1,932,601 2,042,169 GENERAL FUND 1,522,116 1,522,116 PROGRAM TOTAL 1,932,601 2,042,169 PROGRAM TOTAL 1,522,116 1,522,116 SALARY LIMIT 1,403,997 1,479,309 SALARY LIMIT 1,403,997 1,454,309 The unexpended General Fund appropriation balance existing on June 30, 2025, is hereby reappropriated. Sec. 137. If any section in this act or any part of any section is declared invalid or unconstitutional, the declaration shall not affect the validity or constitutionality of the remaining portions. Sec. 138. Original Laws 2025, LB48A, section 1; Laws 2025, LB177A, section 1; Laws 2025, LB261, sections 15, 16, 17, 18, 19, 20, 22, 23, 24, 26, 27, 28, 29, 31, 39, 51, 52, 54, 67, 69, 71, 72, 73, 74, 77, 78, 81, 82, 87, 91, 92, 93, 94, 97, 99, 100, 102, 103, 105, 106, 107, 108, 113, 114, 127, 128, 131, 132, 133, 135, 145, 153, 154, 155, 156, 157, 158, 159, 162, 164, 174, 175, 176, 182, 186, 187, 202, 211, 214, 215, 218, 220, 222, 225, 228, 229, 231, 232, 245, 246, 248, 255, 258, 269, 276, 279, 280, 285, 300, 302, 303, 304, 305, 306, and 308; Laws 2025, LB293A, section 1; and Laws 2025, LB298A, section 2, are repealed. Sec. 139. The following sections are outright repealed: Laws 2025, LB150A, section 1; Laws 2025, LB261, sections 247, 256, 257, 260, 261, 262, 263, 265, and 266; Laws 2025, LB298A, section 1; and Laws 2025, LB382A, section 1. Sec. 140. Since an emergency exists, this act takes effect when passed and approved according to law. LB1071 2026 LB1071 2026 -53-