This week I will finish telling you about the bills in the omnibus Revenue Committee bill LB727–Change provisions relating to revenue and taxation.

• LB407 extends the application deadline of the Nebraska Transformational Projects Act from December 31, 2023 to December 31, 2025.
• LB491 reinstates the Nebraska Advantage Research and Development Act which ended in 2022. Businesses can claim credits under the act until December 31, 2033.
• LB584 imposes a tax on electronic nicotine delivery systems of 5 cents per milliliter of consumable material for purposes of recouping negative public costs caused by these addictive products, which largely target consumers who are minors and other young Nebraskans, to the Nebraska General Fund.
• Under the amended provisions of LB692 the state Department of Economic Development could approve applications to create “good life districts”. Proposed projects within a district would have to meet certain thresholds related to development costs and job creation. For a project located in a county with 100,000 or more inhabitants, an applicant would also have to demonstrate that, upon completion of the project, at least 20 percent of the project’s sales would be made to out-of-state residents, would attract new-to-market retail business, and draw at least 3 million visitors per year. Transactions occurring within a district would be subject to a reduced state sales tax rate of 2.75 percent.
• Under the provisions of LB704, the owner of an ABLE account or the representative of the account’s beneficiary could distribute the account balance to specified individuals if it is less than or equal to $5,000 on the date of the beneficiary’s death. This eliminates the need to open an estate or enter probate.
• LB732 extends the application deadline for the convention Center Facility Financing Assistance Act from 2012 to 2030. The act turns back a portion of state sales tax revenue collected by convention centers and associated hotels to cities to help finance the facilities.
• LB623 added live music performances open to the public and have a capacity to hold at least 2,500 but not more than 3,500 persons, including music stages, dressing rooms, concession areas, parking facilities, lobby areas, and onsite administrative offices connecting with operating facilities to the Sports Arena Facility Financing Assistance Act.
• LB577 updates Nebraska’s tax sale certificate process to help address “equity theft”. This measure allows someone who purchases a tax sale certificate to apply to a county for a tax deed if the difference between 110 percent of the property’s assessed value and the amount needed to redeem the property is $25,000 or less. If the difference is great, the purchaser would have to foreclose the lien represented by the certificate in district court. Within 30 days of the county’s granting of a deed, the grantee would have to pay any surplus–calculated using either the property’s sale price or its assessed value–to the property’s previous owner.
  (Portions taken from “Revenue omnibus bill that includes retail tax break advances”. Unicameral Update. May 17, 2023. http://update.legislature.ne.gov/?p=34348)

CONGRATULATIONS TO SOUTH SIOUX CITY AND DAKOTA COUNTY
     I would like to take this opportunity to congratulate Dakota County for topping the Nation’s Economic Development by finishing third in all counties nationally per capita. The results tabulated by Sites Selection Magazine of Peachtree Corners, Georgia was labeled as America’s Best Counties projects per capita. This list included all U. S. counties with populations with at least 10,000 residents.
     Pat Boeshart, president and owner of LiteForm Technologies in South Sioux City, likes doing business in Dakota County and the greater tri-state Siouxland region because of the quality of life, attention to safety, ease of getting around, location, and access to Class I rail service.
     Congratulations on this honor! (“Heroes of the Heartland”. July, 2023. https://siteselection.com/issues/2023/july/heroes-of-the-heartland-cover.cfm)

As always, I invite you to let me know your thoughts, ideas, concerns, or suggestions by contacting me by calling (402) 471-2716 or emailing me at jalbrecht@leg.ne.gov.

It has been nice to finally receive rain. Prayers were answered and the crops are looking great. Good luck to those participating in the Dakota-Thurston County Fair and the Wayne County Fair coming up in a few weeks. I am looking forward to watching our grandkids, friends, and neighbors as they participate in this year’s events.

This week I would like to continue going through bills included in the omnibus Revenue Committee bill LB727. Next week I will finish going through LB727.
LB727–Change provisions relating to revenue and taxation–This bill was one of the Revenue Committee’s priority bills. This bill amends Nebraska Revised Statute 77-2704.15 to clarify a sales and use tax exemption for governmental expenditures towards a project if the voters of such governmental districts have approved such expenditures.

• LB74 will allow construction contractors to be appointed as purchasing agents that can purchase materials tax free based on the buyer-based exemption of the contractor’s client.
• LB100 would add Waste Treatment and Disposal as a qualified location in the North American Industry Classification System (NAICS) under Nebraska Revised Statute 77-6818. This addition would allow waste treatment and disposal facilities to benefit from the ImagiNE Nebraska Act.
• LB300 amends Nebraska Revised Statute 77-2704.12 to exempt from sales and use taxes any nonprofit organization certified or contracted by a regional behavioral health authority or the Division of Behavioral Health of the Department of Health and Human Services to provide community-based mental health or substance use services.
• LB344 will limit the refundable property tax credit to the five most recent taxable years of income.
• LB97 modifies a reporting requirement related to inheritance taxes. Each petitioner in a proceeding to determine inheritance tax will be required to submit a report to the county treasurer in the county where the determination was conducted. The report will include the amount of inheritance tax revenue generated and other information. It also requires the state Department of Revenue to compile inheritance tax reports from counties and make them available to the public on its website.
• LB495 will allow NEST529 account holders to roll over unused accounts funds into a beneficiary’s Roth individual retirement account with no penalty.
• LB580 will allow land that is continually farmed to retain its valuation as agricultural or horticultural land until such time as the land is commercially developed.
• LB706 amended provisions that the state highway commission could, upon recommendation of the state Department of Transportation (NDOT), issue up to $450 million in bonds between 2023 and 2029 to accelerated completion of highway construction projects, including Nebraska’s expressway system, under the Build Nebraska Act. This bill extends the act’s sunset date to 2042 and requires all bonds be paid off by June of 2042

         (Portions taken from “Revenue omnibus bill that includes retail tax break advances”. Unicameral Update. May 17, 2023. http://update.legislature.ne.gov/?p=34348)

NDOT State Highway Construction and Detour report for Northeast Nebraska
I receive reports from the Nebraska Department of Transportation on Interstate and State Highway Construction and Detours currently happening. Call 511 or visit www.511.nebraska.gov for the most current information. Here are the projects going on in District 17.

• I-129 in both directions between Exit 2 Dakota Avenue and Iowa State Line (near South Sioux City). A lane is closed intermittently due to bridge construction work. The contractor will be closing ramps and loops intermittently at the Dakota Avenue interchange on I-129 in South Sioux City. The closure of each ramp or loop will be for short periods to complete the bridge joints on the Dakota Ave., railroad, and Dry Lake bridges.
• ROAD CLOSED US-77 IN BOTH DIRECTIONS between NE-94 and US-75 (6 miles south of Winnebago). The road is closed due to road construction work. This road will be closed through November while two box culverts are replaced. Detour is routed through Highway 94 east of Walthill to Highway 74 and then north to Winnebago. Please be on the lookout for signs designating the detour and drive safely. Remember to slow down in construction areas and be on the lookout for those working in that area. Traffic will be maintained for the remainder of the work with temporary traffic signals, a pilot vehicle, and flaggers. This project consists of an asphalt overlay and culvert work. Anticipated completion is summer 2024.
• US-81 in both directions between NE-98 and 866th Road (13-22 miles north of Norfolk). There are alternating lane closures due to road construction work. Look out for flaggers. A pilot car is in operation. Look out for temporary traffic lights. There is a 12-foot width limit in effect. Anticipated completion is December 1, 2023, CDT.
• US-81 between 864th Road and 866th Road (21-22 miles north of Norfolk). Bridge construction work is in progress. The roadway is reduced to one lane. Look out for temporary traffic lights. There is a 12-foot width limit.
• NE-9 in both directions between V Road and X Road (3 miles south of Pender). The roadway is reduced to one lane due to bridge construction work. Look out for temporary traffic lights. An 11-foot width limit is in effect. Anticipated completion is winter 2023.
  (Taken from Nebraska Interstate & State Highway Construction Report. July 12, 2023. https://dot.nebraska.gov/media/4v5lbeay/construction-detours-info.pdf)

As always, I invite you to let me know your thoughts, ideas, concerns, or suggestions by contacting me by calling (402) 471-2716 or emailing me at jalbrecht@leg.ne.gov.

This past session there were many omnibus packages passed and I would like to go through several of these and share information about what was amended into the overarching bill. I plan to do this over the course of the next several newsletters. This week I would like to begin with LB727.

LB727–Change provisions relating to revenue and taxation–This bill was one of the Revenue Committee’s priority bills. This bill amends Nebraska Revised Statute 77-2704.15 to clarify a sales and use tax exemption for governmental expenditures towards a project if the voters of such governmental districts have approved such expenditures. This bill was one of the many omnibus packages put together this past session. I would like to highlight a few of the bills amended into LB727 that may be important to our district.

• LB4 would require veterans with a 100% service-connected permanent disability to apply for a homestead exemption every five years rather than annually.
• LB96 provides a sales and use tax exemption on net wrap, baling wire, and twine purchased for use in commercial agriculture.
• LB118 makes changes to the livestock modernization provisions of the Nebraska Advantage Rural Development Act. It would decrease the minimum required investment of $10,000 for applications filed on or after January 1, 2024. There would be an application fee of $100 for an investment of less than $25,000 and $250 for an investment of at least $25,000 but less than $50,000. The current fee of $500 would apply to larger projects.
• LB180 incentivizes the retail sale of biodiesel in Nebraska. Under the amended provisions, retail dealers that sell and dispense biodiesel could apply for a refundable state income tax credit equal to 14 cents per gallon sold. The Nebraska Department of Revenue could approve up to $5 million in credits each year, and no new applications could be filed after December 31, 2028.
• LB384 direct state sales and use taxes collected on the sale or lease of aircraft to the new Department of Transportation Aeronautics Capital Improvement Fund. This fund could be used to build, repair, renovate, rehabilitate, restore, modify, or improve infrastructure at Nebraska’s public-use airports.
• Under provisions of LB447, retired firefighters would qualify for a state income tax deduction on health insurance premiums they paid during the taxable year. This proposal by Senator Bostar would make firefighters, their legal dependents and the legal dependents of law enforcement officers eligible for a tuition waiver. The bill reads “Any legal dependent of a law enforcement officer who maintains satisfactory performance with such law enforcement officer’s law enforcement agency shall be entitled to a tuition waiver of one hundred percent of the resident tuition charges of any state university, state college, or community college for an associate or baccalaureate degree program.” There are other expectations for this tuition waiver that must be agreed to as part of the waiver.
• Under the amended provisions of LB697, there would be several changes to the Nebraska Job Creation and Mainstreet Revitalization Act and extend its sunset date from December 31, 2022 to December 31, 2030. This act provides for a nonrefundable state income tax credit equal to 20% of eligible expenditures up to a maximum credit of $1 million. The maximum credit allocated to any one project would be $2 million. For historically significant real property located in a county that includes a metropolitan or primary class city, the credit would be equal to 25% of eligible expenditures. It would be equal to 30% of eligible expenditures in any other county. Beginning 2024, $12 million in credits could be allocated under the program, $4 million of which would be reserved for applications seeking less than $100,000 in credits.
• LB529 updated a law requiring some political subdivisions to participate in a joint public hearing before increasing their property tax request by more than the allowable growth percentage. This bill would require a hearing be held prior to September 24th rather than September 29th and would require at least one elected official from each participating political subdivision to attend. (Portions taken from “Revenue omnibus bill that includes retail tax break advances”. Unicameral Update. May 17, 2023. http://update.legislature.ne.gov/?p=34348)

Due to the way we passed omnibus package bills, I will continue to break them into smaller parts so that you understand what was passed into law this session. Next week I will continue to go over the bills amended into LB727.

As always, I invite you to let me know your thoughts, ideas, concerns, or suggestions by contacting me by calling (402) 471-2716 or emailing me at jalbrecht@leg.ne.gov.

I hope you had a wonderful and safe 4th of July celebration this past week. The Fourth of July–also known as Independence Day or July 4th–has been a federal holiday in the United States since 1941, but the tradition of Independence Day celebrations goes back to the 18th century and the American Revolution. From 1776 to the present day, July 4th has been celebrated as the birth of American independence, with festivities ranging from fireworks, parades, and concerts to more casual family gatherings and barbecues. (“Fourth of July–Independence Day”. History.com. June 14, 2023. https://www.history.com/topics/holidays/july-4th)

I would like to share more information on the Education Future Fund Investments in Schools from Governor Pillen’s office. The previous charts I shared with you came from the Legislative Research Office’s School Districts at-a-Glance from 2022. I want you to know that we are not keeping funding from public schools. We are just providing more options for parents and students.

Education is something that is very important to the Governor. “This legislation is a historic step forward for the state of Nebraska,” said Governor Pillen. “Our kids are our future, and we all believe that every Nebraska kid should have the opportunity to have their educational needs met, whether they live in Omaha or Scottsbluff. This law ensures that we are funding students, not systems.”

I will continue to share information on the steps being taken to fund education in the state of Nebraska. This week’s chart shows how the $1,500 Foundation Aid, 80% SPED Reimbursement, and Year 3 60% Foundation Counted in Resources will affect school districts through Fiscal Year 2025-2026.

News from the Governor’s office

On June 27, Governor Pillen announced his appointment of Patrick Haggerty as the state’s first broadband director. Haggerty will lead the Nebraska Broadband Office established by Executive Order No 23-02 and LB683 which will coordinate broadband deployment across the state.

“Patrick’s many years of executive level experience in the telecommunications and government relations fields uniquely positions him to lead our efforts to bring reliable and affordable high-speed internet to all Nebraskans,” said Gov. Jim Pillen. “The Broadband Office will connect Nebraska, coordinating efforts across state and federal programs to ensure there is an innovative vision and execution capable of bringing broadband services to our rural communities.”

The Nebraska Broadband Office will oversee the roughly $405 million awarded to Nebraska through the Broadband Equity, Access and Deployment (BEAD) Program. The office, supported by the Nebraska Department of Transportation (DOT), is currently collecting public input for the five-year action plan that will inform Nebraska’s proposal for the execution of BEAD funds. (“Governor Pillen Announces Broadband Director and July 6 Fly Around”. Governor Jim Pillen press releases. June 27, 2023. https://governor.nebraska.gov/press/gov-pillen-announces-broadband-director-july-6-fly-around)

As always, I invite you to let me know your thoughts, ideas, concerns, or suggestions by contacting me by calling (402) 471-2716 or emailing me at jalbrecht@leg.ne.gov.

Happy official first days of summer. The Summer Solstice took place this past week on June 21st. June has been busy throughout District 17 with the many celebrations taking place such as Emerson’s Tri-County Days; Pender’s Pender Celebration; and Wayne’s upcoming Chicken Show. I hope you have been able to get out and enjoy the different celebrations taking place.

LB562–Adopt the E-15 Access Standard Act and change provisions of the Beginning Farmer Tax Credit Act, the Nebraska Higher Blend Tax Credit Act, and the Nebraska Investment Finance Authority Act, and the Nebraska Pure Food Act–This was Senator Myron Dorn’s priority bill this session. This bill is intended to increase consumer access to E-15 in Nebraska. This bill requires motor fuel retail dealers in Nebraska to advertise and sell E-15 from at least 50% of their qualifying dispensers if they build a new retail motor fuel site or replace more than 80% of the motor fuel storage and dispensing infrastructure at an existing site beginning in 2024. (“E-15 requirement for retailers approved”. Unicameral Update. May 30, 2023. http://update.legislature.ne.gov/?p=34498).

This bill was amended to include portions of Senator Tom Brandt’s bill, LB116. This proposal is intended to help more farmers and ranchers qualify for benefits under the Beginning Farmer Tax Credit Act, which provides tax exemptions and credits for beginning farmers and livestock producers and for owners of certain agricultural assets who rent those assets to them. The amendment would repeal a minimum acreage requirement and extend the deadline for applications under the act from December 31, 2025 to December 31, 2027. A farmer or livestock producer could qualify for the program if they have a net worth of no more than $750,000 and they would have to be of legal age to enter into and be legally responsible for a binding contract or lease. The credits would be capped at $2 million each year. (“E-15 proposal expanded, advanced to final round”. Unicameral Update. May 10, 2023. http://update.legislature.ne.gov/?p=34303)
This bill also amended Senator Tony Vargas’s LB720 which simplifies the permitting process for food trucks.

LB562 was signed into law on June 1, 2023. During the signing event, Governor Pillen hosted a food truck from Norfolk that ran on E-15. “This is a great day for agriculture in Nebraska,” said Gov. Pillen. “It gives drivers more choices as to what fuel they buy, improves a program to help new farmers and provides clarification for a growing industry that is catching fire across communities large and small – food trucks.” (“E15 Food Truck Serves Guests, as Governor Pillen Signs LB562”. Governor Pillen Press Release. June 1, 2023. https://governor.nebraska.gov/press/e15-food-truck-serves-guests-governor-pillen-signs-lb562)

As always, I invite you to let me know your thoughts, ideas, concerns, or suggestions by contacting me by calling (402) 471-2716 or emailing me at jalbrecht@leg.ne.gov.

I would like to take this opportunity to address the petition going around by Support Our Schools to put school choice on the ballot in November 2024. There is a lot of information being put out there that is just not true. I love public schools, but they shouldn’t take away the choice for parents to choose the best education for their child(ren).

Parents are the first educators in their child’s life. They help make decisions for them based on what they think is best. Choosing where to have their child educated is one of those decisions. Parents should be able to know who is teaching their child and what curriculum is being taught.

The data below (as of 2022) shows the current state aid that is being given to each school district in Legislative District 17 plus the per pupil cost in each school district. As you can see there is a lot of money being given to each school district from the state.

The chart below gives you an idea of how Governor Pillen’s plan of giving $1500 per student will help each school district.

This doesn’t include the 80% Special Education funding that will be given to each school district from the passage of LB583.

We as a state are fiscally conservative with our money. Governor Pillen has set aside an initial investment of $1,000,000,000 plus $250 million in future years for the Education Future Fund to support ALL students in Nebraska. Education is being well supported in Nebraska and will always be funded.

As always, I invite you to let me know your thoughts, ideas, concerns, or suggestions by contacting me by calling (402) 471-2716 or emailing me at jalbrecht@leg.ne.gov.

This week has been a good week of catching up with my yard work and spending time with the grandkids. I have even been able to help their parents by taking them to their various summer activities.

Last weekend, I attended the Cattlemen’s Ball in Pender, NE. A big shout out to the Weborg family and all of the volunteers for making the 25th anniversary a resounding success. I appreciated the opportunity to talk to so many people from Nebraska. It was a wonderful event and touched my heart in a different way this year as I was diagnosed with cancer in April. I want to thank the many people who have come out to support finding a cure for cancer over the past 25 years in support of the Fred & Pamela Buffett Cancer Center, a state-of-the-art cancer research and treatment center in Omaha. It was good to see Dr. Gold and Dr. Cowan speak to the crowd on Friday and Saturday evenings. At the top of my list was the style show on Saturday. The stories behind each survivor was touching and encouraging to those in attendance. The dinner and the Josh Turner concert held a close second.

Bill Updates

• LB511–Appropriate funds to the Department of Administrative Services–The intent of this bill is to provide funding to the Department of Administrative Services to provide portable and mobile radios to establish interoperable communications between state agencies and volunteer departments so all may communicate together in response to an emergency. This bill was introduced by Senator Tom Brewer and was amended into budget bill LB814. This bill appropriated $5,000,000 in Revolving Funds which shall be used for the following:
  o Establishing interoperable communications between state agencies and volunteer departments by providing portable and mobile radios, programming, and installation of all radios and equipment; and
  o Training for interoperability with the Statewide Radio System to connect volunteer departments and agencies to the Statewide Radio System through a grant program. Eligibility for such program shall be based on the number and type of radios required for each volunteer department based upon such departments needs and size. The office of the Chief Information Officer shall not charge any subscription, programming, or training fee for any volunteer department connected to the Statewide Radio System after receiving a grant from the program.
• LB514–Provide for valid photographic identification for voting purposes and change provisions relating to voting and counting ballots and certain identification documents–This bill was introduced by Senator Tom Brewer and is the Government, Military, and Veterans Affairs Committee’s annual election update and clean-up bill. The measure would make a number of technical changes, including updating rules regarding early voting ballot delivery and recall elections. Senator Brewer brought an amendment to replace the bill with a proposal to implement voter ID prior to the 2024 election. Among other provisions, Brewer’s amendment lays out the requirements for a valid form of photographic identification, which would include:
  o a document issued by the state of Nebraska, an agency or a political subdivision of the state, the U. S. military, a Nebraska postsecondary educational institution or a recognized Native American tribe or band.
  o A hospital, assisted-living facility nursing home or other skilled care facility record that includes a photo or digital image also would qualify.
  o The secretary of state’s office would be required to provide a website dedicated to voter ID requirements and procedures and implement a public awareness campaign. No fee would be charged to Nebraska residents for an original, renewal, or duplicate state ID card for voting purposes.
  o An individual without a photo ID may vote provisionally at the polls if they have a “reasonable impediment” to voting–including disability or illness or lack of a birth certificate or other required documents–or a religious objection to being photographed.
  o Mail-in ballots must include a copy of the voter’s photo ID or their Nebraska driver’s license number or state ID card number.
  o Ballots that do not meet these requirements can be “cured” through the election commissioner or county clerk’s office by providing missing information by the Tuesday following the election. (“Voter ID implementation measure approved after cloture vote”. Unicameral Update. June 1, 2023. http://update.legislature.ne.gov/?p=34545)
• LB91–Change motorcycle, moped, and autocycle helmet and eye protection provisions–This bill was introduced by Senator Ben Hansen and amended into LB138. LB138 as amended was signed into law on June 1st by Governor Pillen. The new motorcycle helmet law DOES NOT go into effect until January 1, 2024. Until then you must continue to wear a helmet. “The legislation just passed, and that amendment got amended in–literally–the very last couple days of session,” said Rhonda Lahm, the director of Nebraska’s DMV. “And we had no indication that that bill was gonna get included or passed this year, so we are just in the preliminary stages of talking about what that’s gonna look like.” Lahm said the DMV will develop and publicize a process to collect motorcycle safety course data from licensees before the end of the year (Wegley, Andrew. “Motorcyclists need to keep helmets on”. Lincoln Journal Star, June 8, 2023.)

I would like to take this opportunity to wish all the fathers in my district a very Happy Father’s Day on Sunday, June 18th. The nation’s first Father’s Day was celebrated on June 19, 1910, in the state of Washington. However, it was not until 1972—58 years after President Woodrow Wilson made Mother’s Day official—that the day honoring fathers became a nationwide holiday in the United States. (June 6, 2023. History.com. https://www.history.com/topics/holidays/fathers-day)

As always, I invite you to let me know your thoughts, ideas, concerns, or suggestions by contacting me by calling (402) 471-2716 or emailing me at jalbrecht@leg.ne.gov.

This week was the last week of this 90 day session. We finished business on Thursday, June 1st. It has been a long session, but much has been accomplished. It has been an honor to serve you and be able to deliver many historical bills for Nebraska.

Flag Day is coming up on Wednesday, June 14, 2023. Many Americans celebrate Flag Day by displaying the Red, White and Blue in front of homes and businesses. The day commemorates the adoption of the Stars and Stripes as the official flag of the United States. (“Flag Day Celebrated–June 14, 1777”. May 31, 2023. https://rb.gy/u93d1)

Bill Updates

•  Budget Overrides–On Wednesday, May 31st, we spent most of the day debating the Governor’s line item vetos on the budget we passed May 18th. Over the course of the day, we only voted to override the Governor’s veto on granting additional funds for the state auditor.
• LB583–Provide for foundation aid and special education supplemental aid under the Tax Equity and Educational Opportunities Support Act (TEEOSA)–This bill was brought to the floor by Senator Rita Sanders on behalf of the Governor’s office. LB583 would invest in Nebraska’s kids through the following mechanisms:
  o It inserts $1,500 per student foundational aid within the TEEOSA formula;
  o It expands State funding for special education by filling the gap between existing federal and State support and 80% of a district’s anticipated expenditures for special education. This function is outside of the TEEOSA formula.
  o Every School District in the State of Nebraska will be receiving some funding by the state. Special education funding will reach 80%. We are investing in every student in Nebraska.
  This bill passed on Final Reading with an Emergency Clause and was signed into law by Governor Pillen on Wednesday, May 31, 2023.

News from the Governor’s office

•  On Tuesday, May 30th, Governor Jim Pillen signed LB753 (Opportunity Scholarships Act)–the first school choice bill in Nebraska’s history to be signed into law. Governor Pillen was joined at the event by state senators, school choice advocacy representatives, and students. “This legislation is a historic step forward for the state of Nebraska,” said Governor Pillen. “Our kids are our future, and we all believe that every Nebraska kid should have the opportunity to have their educational needs met, whether they live in Omaha or Scottsbluff. This law ensures that we are funding students, not systems.” LB753 commits $25 million in tax credits for scholarships to kids across Nebraska with priority for scholarships going to kids who live in poverty, foster care, experience bullying, harassment, or other victimizing behaviors, or have a parent or guardian serving in the military. With the Governor’s signature, Nebraska joins 48 other states offering school choice. (“Governor Pillen Signs Historic School Choice Bill”. May 30, 2023. https://governor.nebraska.gov/press/governor-pillen-signs-historic-school-choice-bill)
• On Wednesday, May 31st, Governor Pillen signed LB754 and LB243 into law. Among the provisions of LB754: a reduction of individual and business income tax rates to 3.99% tax year 2027; acceleration of a tax exemption for Social Security benefits at 100% effective beginning January 1, 2024, and allows a child tax credit for individuals at or under $75,000 annual income and a child care tax credit for individuals at or under $150,000 annual income. LB243 increases the amount of relief granted under the Property Tax Credit Act and establishes a cap of 3.0% annually on how much school districts can increase property tax requests–with some exceptions. Both bills contain emergency clauses which means they went into effect as soon as Governor Pillen signed them.
• On Thursday, June 1st, Governor Pillen signed LB562 into law. This bill was amended by the Agriculture Committee. In the committee amendment, retailers will be incentivized to increase the blender rate of ethanol from the current average of 9.7% up to 14% in the next 5 years. If a new fueling station is built in that time frame, or an upgrade is made to 80% of the facility, then half the pumps would need to be E15 compatible. Incentives are in the form of tax credits to retailers, and are based on gallons sold and cents per gallon; they can choose to pass that along to the consumer or put it back into the business to cover costs. Either way, it flows back into the Nebraska economy, boosts ethanol consumption and production, and provides an enhanced market for corn; while producing a more environmentally friendly fuel and giving consumers more options.
  Also included in LB562 is Senator Brandt’s beginning farmer program at a $2 million funding level. It is intended to help those just starting out in agriculture with tax exemptions and credits, and also to owners who rent assets to beginning farmers and ranchers. (Senator Dorn “Weekly Update”. May 12, 2023. http://news.legislature.ne.gov/dist30/)

As always, I invite you to let me know your thoughts, ideas, concerns, or suggestions by contacting me by calling (402) 471-2716 or emailing me at jalbrecht@leg.ne.gov.

Summer is upon us. School is officially out all over the district and students are now on to their summer activities. There are 5 days remaining in this Legislative Session. I look forward to working around my house, going to my grandchildren’s activities, and preparing for my final session as a State Senator.

On Monday, May 22nd at 12:30 p.m. Governor Jim Pillen signed LB574 into law. Part of his column states “The passage of LB574 marked an historic day for the state of Nebraska. This legislation, which had the support of 33 senators, sent a clear message that Nebraskans are united in providing protections for our children, born and unborn, so they may have a brighter and promising future. LB574 protects kids, and demonstrates that Nebraskans care about the future welfare of our state. Only through the tireless and dedicated work of dozens of senators and conservative leaders was passage of this legislation possible.” (“Governor’s Column: LB574 Protects Life and Love”. May 24, 2023. https://governor.nebraska.gov/press/governors-column-lb574-protects-life-and-love.)

Bill Updates

• LB727–Change provisions relating to the sales and use tax exemption on purchases by the state and other public entities–This bill contains more than two dozen tax-related proposals and was advanced to final reading after senators amended it to reduce the fiscal impact on state revenue. On select file, Senator Linehan introduced an amendment that she said is a “negotiated resolution” intended to fit the package into the state budget, which the Legislature passed last week. Other changes in the amendment removed a provision that would have allowed Nebraska educational savings plan trust accounts to be used for elementary or secondary school tuition. Senator Linehan’s amendment would also cap a proposed sales tax credit for retail dealers that sell biodiesel at $1 million per year, rather than $5 million as originally proposed. Under another of the bill’s provisions, $12 million in credits could be allocated each year under the Nebraska Job Creation and Mainstreet Revitalization Act. The amendment would reduce that amount to $2 million. LB727 would authorize the state highway commission to issue bonds to accelerate completion of highway construction projects. Under the proposal, any bonds issued would be special obligations of the state payable only from the state Highway Capital Improvement Fund and any other funds specifically pledged by the commission. This fund is currently funded with state sales tax revenue, but the state constitution requires highway bonds to be paid off using revenue that is closely related to highway use. Linehan’s amendment would ensure that those revenue sources, and not sales taxes, are used to repay the bonds. Finally, the amendment added provisions of LB524 which would allow grocery stores, restaurants, and agricultural producers to apply for a nonrefundable state income tax credit equal to 50% of the value of food they donate to food banks, pantries or rescues. After voting 39-0 to adopt a technical amendment by Senator Armendariz, LB727 was advanced to final reading by voice vote. (“Revenue omnibus bill trimmed, advanced to final round”. Unicameral Update. May 24, 2023. http://update.legislature.ne.gov/?p=34441)
• LB753–Adopt the Opportunity Scholarships Act and provide tax credits–Under this bill, passed by a vote of 33-11, Nebraskans may receive a tax credit for contributions to organizations that grant scholarships to students to attend private school. Only Nebraska residents are eligible for the scholarships, which may be used to pay tuition and fees at a qualifying privately operated elementary or secondary school. A scholarship granting organization must provide the state Department of Revenue with sufficient information to show that it will use a tiered system that prioritizes certain students. (“Tax credit scholarship bill approved”. Unicameral Update. May 24, 2023. http://update.legislature.ne.gov/?p=34443)

News from the Governor’s office

• On Wednesday, May 24th, Governor Pillen authorized the deployment of 10 state troopers to the Texas border effective immediately. “Nebraska is committed to using every tool in its tool box to help stop the influx of illegal immigration at our southern border. Illegal immigration hurts our nation’s security, undermines the rule of law, and threatens the wellbeing of our state.” said Governor Pillen. We need to pray for our troopers as they go to the Texas border to assist them with the border.
• LB276–Adopt the Certified Community Behavioral Health Clinic Act–was signed into law on Thursday, May 25, 2023. This bill was passed by the Nebraska Legislature on May 19, on a vote of 46-0. It will be adopted immediately upon being signed by the Governor.
• On Thursday, May 25th, the Legislature received the signed 2023-2025 Biennium budget from Governor Pillen with line item vetoes. His letter to the Legislature states, “Investing in our core mission of providing quality services to the citizens of Nebraska while delivering transformational tax relief is a must. We must cut government spending, we must cut government red tape, and we must lead the charge in investing in our next generation. Over four years, my veto reductions will save the General Fund $94.2 million, Health Care Cash Fund $10 million, and Cash Reserve Fund $87 million.” I will be reviewing the budget over the holiday weekend to see what changes have been made.

More detailed information regarding the Governor’s budget recommendations may be found in the 2023-2025 Biennium Executive Budget Recommendations, which may be viewed on the Department of Administrative Services State Budget Division’s website at https://das.nebraska.gov/budget/publications.html.

As always, I invite you to let me know your thoughts, ideas, concerns, or suggestions by contacting me by calling (402) 471-2716 or emailing me at jalbrecht@leg.ne.gov.

Memorial Day will be celebrated on May 29, 2023 in towns and cities all across Nebraska. Memorial Day is an American holiday honoring the men and women who died while serving in the U.S. military. Originally known as Decoration Day, it originated following the Civil War and became an official federal holiday in 1971. Many Americans observe Memorial Day by visiting cemeteries, holding family gatherings, and participating in parades. Unofficially, it marks the beginning of the summer season. (“Memorial Day”. (2023, April 9). History.com. https://www.history.com/topics/holidays/memorial-day-history) I would like to take this opportunity to thank those who have served our country by serving in the military. We honor those who gave up their lives for the freedoms that we currently enjoy.

As we finished up this week, we are down to 9 days remaining in this 90 day session with much remaining to do. We did pass the budget which is our main duty as state senators.

Bill Updates

• LB727–Change provisions relating to the sales and use tax exemption on purchases by the state and other public entities–This bill is one of the Revenue Committee’s priority bills. Under a Revenue Committee amendment, a nonprofit’s purchases would qualify for the exemption if the governmental unit’s expenditure toward the project is paid in whole or in part with redevelopment bonds. This amendment also added provisions of 20 other bills that Senator Linehan said are either noncontroversial “fixes” to existing tax-related measures or new proposals intended to grow Nebraska’s economy. The amendment included LB74 sponsored by Senator Linehan; LB96 sponsored by Senator Slama; LB100 sponsored by Senator Erdman; LB118 sponsored by Senator Brandt; LB165 sponsored by Senator von Gillern; LB180 sponsored by Senator Brandt; LB300 sponsored by Senator Linehan; LB344 sponsored by Senator Armendariz; LB384 sponsored by Senator Bostar; LB407 sponsored by Senator Linehan; LB447 sponsored by Senator Bostar; LB491 sponsored by Senator von Gillern; LB495 sponsored by Senator Briese; LB580 sponsored by Senator Holdcroft; LB584 sponsored by Senator Hughes; LB692 sponsored by Senator Linehan; LB697 sponsored by Senator Conrad; LB704 sponsored by Senator Murman; LB706 sponsored by Senator Moser; and LB732 sponsored by Senator Bostar. Senator Linehan then introduced an additional amendment that would allow cities to use turnback funds to repair or replace eligible convention center facilities. This amendment included provisions of five other bills. These bills were LB623 sponsored by Senator McDonnell; LB4 sponsored by Senator Sanders; LB529 sponsored by Senator Hansen; LB97 sponsored by Senator Clements; and LB577 sponsored by Senator John Cavanaugh. After adopting the amendments to LB727, the bill advanced to select file on a vote of 44-0. (“Revenue omnibus bill that includes retail tax break advances”. Unicameral Update. May 17, 2023. http://update.legislature.ne.gov/?p=34348)
• LB574–Let Them Grow Act–This bill was on Final Reading that would ban “gender-altering” procedures for minors in Nebraska was modified and expanded to include a 12-week abortion ban after senators voted to return it to Select File on Tuesday, May 16th. Senators voted to return the bill to Select File to consider the 12-week ban on abortion in Nebraska. The amendment would retain the ban on gender-affirming surgeries for individuals under age 19, but regulations around the use of hormone therapy and puberty blockers for minors would be established by the state’s chief medical officer and the state Department of Health and Human Services. The amendment would also allow individuals who began receiving gender affirming care prior to the bill’s effect date to continue treatment. After several hours of discussion, Senator Kauth called for cloture which was adopted 33-14. This forced a vote on the amendment and LB574. Senators then voted 33-15 to adopt the Hansen amendment and advanced LB574 to final reading on a vote of 33-14. This bill was debated on Final Reading on Friday, May 18th. After two hours of debate, Senator Kauth called for cloture and the vote was 33-15 to cease debate. The bill was then passed on a vote of 33-15 and sent to Governor Pillen’s desk where he will sign it into law next week. (“Ban on gender-altering procedures expanded to include abortion restrictions, returned to final reading”. Unicameral Update. May 18, 2023. http://update.legislature.ne.gov/?p=34361)
• We spent Wednesday and Thursday doing the Final Reading of the budget bills (LB813e, LB815e, LB816e, LB799e, LB814e, LB818e, and LB282e). They were passed and sent to Governor Pillen’s office for his signature.

On May 4th, Governor Pillen signed a proclamation stating May is Mental Health Awareness Month. The proclamation states “Nebraska stands with our community members who live with mental health challenges, especially children and their families. Mental Health Awareness Month provides an opportunity to increase public knowledge of the importance of mental health and to promote the identification and treatment of mental health challenges. We must strive to make sure that all individuals affected by mental health challenges know that they are not alone. There is HOPE and there is HELP. Citizens, public, and private institutions, government agencies, and communities across Nebraska support efforts increasing awareness and understanding of mental illness and substance use disorders, and the need for appropriate and accessible services for all people with mental health conditions.”

If you are struggling, I encourage you to find help. There are many resources available to help you. You can call 1-800-662-HELP to reach the Substance Abuse and Mental Health Services Administration. SAMHSA National Helpline is a free, confidential, 24/7, 365-day-a-year treatment referral and information service for individuals and families facing mental and/or substance use disorders. (https://www.samhsa.gov/find-help/national-helpline)

As always, I invite you to let me know your thoughts, ideas, concerns, or suggestions by contacting me by calling (402) 471-2716 or emailing me at jalbrecht@leg.ne.gov.