UNICAMERAL UPDATE News published daily at Update.Legislature.ne.gov Vol. 44, Issue 17 / April 26 - 29, 2021 Corporate tax cut, Tax credit for private school other revenue measures advanced scholarship contributions, fter two days of discussion, child care stalls lawmakers gave first-round bill that A approval April 27 to a bill that would create includes several tax-related proposals, A a tax credit including a cut to ’s top scholarship program corporate income tax rate. for private school The Revenue Committee intro- students stalled on duced LB432 as a placeholder bill. A general file April 28 committee amendment would have after a failed cloture replaced it with the provisions of five motion. other bills heard by the committee LB364, intro- this session. duced by Elkhorn Omaha Sen. John Cavanaugh made Sen. Lou Ann a motion to divide the question and Linehan, would al- consider the various provisions as sepa- low individuals, rate amendments. The motion carried. passthrough entities, One amendment, adopted 30-7, estates, trusts and contained the provisions of LB680, corporations to claim introduced by Sen. a nonrefundable in- of Elkhorn. They would cut the state’s come tax credit of top corporate income tax rate to 6.84 up to 50 percent of percent — the same as the state’s top their state income individual income tax rate — begin- tax liability on con- ning Jan. 1, 2022. tributions they make Sen. Lou Ann Linehan said the proposed tax credit would incentiv- Corporations currently pay a state to nonprofit orga- ize donations to scholarship granting organizations, increasing the income tax rate of 5.58 percent on the nizations that grant number of low-income students who could attend private school. first $100,000 of taxable income and scholarships to stu- 7.81 percent on income in excess of dents to attend private school. Linehan said the bill would help that amount. Only Nebraska residents would be close an opportunity gap between Linehan said the change would eligible for the scholarships, which white and minority students by help- make Nebraska’s top rate more com- could be used to pay tuition and fees at ing more low-income families send petitive with those of neighboring a qualifying privately operated elemen- their children to private school. states. This would help reduce the tary or secondary school in Nebraska. Currently, she said, school choice is state’s reliance on tax incentive pro- Students would be eligible for the a privilege for wealthy and middle- grams to encourage those businesses scholarships if, among other require- class families who can afford to live to locate and expand here, she said. ments, they are a dependent member in a good public school district or pay The state Department of Revenue of a household with a gross income that private school tuition. estimates that Linehan’s proposal does not exceed the eligibility guide- “In America, a child’s opportunity would reduce general fund revenue by lines for reduced-price meals under for an education should not be deter- the National School Lunch Program. (continued page 2) (continued page 3)

INSIDE: Phase-out of Social Security income tax advanced • Broadband grant funding advanced April 26 - 29, 2021

Corporate tax cut, other revenue measures advanced (continued from front page) $5 million in fiscal year 2021-22, $20 McDonnell. It was would help address a shortage of work- million in FY2022-23 and $36 million adopted on a vote ers in the trades. in FY2023-24. of 35-0. A third amend- Sen. of Henderson Under the pro- ment, adopted 34-2, introduced an amendment during visions of LB299, included the provi- floor debate April 26 that would any rural or subur- sions of LB597, eliminate the rate cut. He said the ban fire protection introduced by Sen. Legislature’s priority this year should district, airport au- Sen. Mike McDonnell of be property tax relief and that lawmak- thority, city, village or nonprofit cor- Thurston. Sen. Joni Albrecht ers could examine corporate tax rates poration could provide and maintain The provisions would create a in a comprehensive tax reform effort enhanced cancer benefits for paid and $2,000 refundable state income tax next session. volunteer firefighters, the combined credit for the parent of a stillborn child North Platte Sen. total of which would not exceed if a fetal death certificate is filed for supported Friesen’s amendment, say- $50,000 in the firefighter’s lifetime. the child, the child had advanced to ing corporations will continue to do Beginning Jan. 1, 2022, an indi- at least the 20th week of gestation and business in Nebraska regardless of the vidual’s federal adjusted gross income the child would have been a dependent corporate tax rate. He said the main would be reduced by the amount re- of the individual claiming the credit. reason companies choose not to locate ceived by or on behalf of a firefighter The department estimates that the in Nebraska is a lack of workers. for cancer benefits under the act. provisions would reduce general fund “Cutting that tax on corporations McDonnell said this would ensure revenue by approximately $300,000 will not bring one more company that the benefits are not subject to each year beginning in fiscal year here,” Groene said. state income tax. 2022-23. Friesen’s amendment failed on a Under the provisions of LB564, Albrecht said the credit would help vote of 23-23. Twenty-five votes were Nebraska Education Savings Plan families who experience a stillbirth to needed. trust accounts could be used to pay pay for hospital and funeral expenses. A second component of the divided for the cost of certain apprenticeship Omaha Sen. opposed committee amendment contained programs. the measure, saying it is intended to provisions of LB299 and LB564, both Sen. Robert Clements of Elmwood create a legal precedent that grants introduced by Omaha Sen. Mike supported the measure, saying it (continued page 4) UNICAMERAL UPDATE

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PAGE 2 • UNICAMERAL UPDATE • 107TH LEGISLATURE April 26 - 29, 2021

Tax credit for private school scholarship contributions, child care stalls (continued from front page) mined by a family’s income or ZIP the Step Up to Quality Child Care Act She introduced an amendment code,” Linehan said. and meet other requirements. that would prohibit a scholarship As introduced, LB364 would allow Individuals, estates, trusts and granting organization from discrimi- the state Department of Revenue to corporations could claim the credit, nating against students on the basis grant $10 million in credits in 2022. which could not exceed $25,000 per of race, color, religion, national origin, After that, if at least 90 percent of the taxpayer in any single year. Up to $5 ancestry, citizenship status, gender, credits in any given year are claimed, million in credits would be available sexual orientation, gender identity, the annual limit would increase by each year. disability or special education status. 25 percent. Sen. Justin Wayne of Omaha sup- Bennington Sen. Wendy DeBoer A pending Revenue Committee ported Linehan’s proposal. He said the also opposed Linehan’s proposal. amendment instead would limit the achievement gap for Black students in Under LB364, she said, those who total amount of credits available each the Omaha Public Schools district has donate to scholarship granting orga- year to $5 million. grown over the past decade and that nizations would receive a much larger The amend- Nebraska’s public school system does tax benefit than those who contribute ment also includes not offer parents true choice because to other charitable causes. the amended pro- of limits on option enrollment. “The problem isn’t the program visions of LB531, “While [the] public school system that these dollars are going to,” De- introduced by continues to operate in a way that Boer said. “It’s that this is a kind of Albion Sen. Tom neglects and outright harms the educa- tax loophole my constituents asked me Briese. Sen. tion of Black children, what’s amazing to come down here and not create.” Under his proposal, taxpayers who is we are the same people who are Linehan offered to amend the bill make a qualifying financial contribu- standing up to block the choice that on select file to reduce the value of the tion to certain child care and early parents want,” Wayne said. “I believe credit, cap the amount each individual childhood education programs in that it’s unfair, unjust and just flat-out or business could contribute and end Nebraska could apply for a nonre- wrong to not give parents a choice.” the program after five years. fundable income tax credit equal to a Omaha Sen. Terrell McKinney After eight hours of first-round de- portion of the contribution. opposed LB364, saying it would not bate, Linehan filed a motion to invoke The contributions would have to address the underlying factors that cloture, which would end debate and promote or enhance quality child care cause the achievement gap. force a vote on LB364 and any pend- and early childhood education pro- “Giving a scholarship does not ing amendments. grams, which Briese said are “critical” erase that the kid is living in poverty, The motion failed on a vote of 29- to Nebraska’s workforce and economic that they have to go home to places 18. Thirty-three votes were needed. A development. where the water isn’t running, the failed cloture motion results in debate “As we try to attract a skilled lights are off,” he said. “Yes, education on a proposal ceasing for the day. The workforce to our communities, the is important, but how could you learn bill is unlikely to be placed on the presence of quality early childhood if you’re living in poverty, if you’re go- agenda again this session. n [programs] is crucial,” he said. “Young ing to sleep hungry?” families want to locate where they have Also in opposition was Sen. Megan access to early child care.” Hunt of Omaha. She said the mea- An eligible child care or early child- sure primarily would benefit wealthy hood education program would have donors and that a nondiscrimination to be enrolled in the quality rating and provision in the committee amend- improvement system developed under ment is “lacking.”

107TH LEGISLATURE • UNICAMERAL UPDATE • PAGE 3 April 26 - 29, 2021

Corporate tax cut, other revenue measures advanced (continued from page 2) personhood to the unborn. A better ry of income earned by U.S. multina- $11.6 million in FY2022-23 and $11.5 way to assist families in that situation tional corporations. million in FY2023-24. would be to provide paid medical The 2017 Tax Cuts and Jobs Act Sen. John Cavanaugh opposed the leave, she said. created a provision to tax Global In- provision, saying corporations avoided Sen. of Oma- tangible Low-Taxed Income, a certain paying federal and state taxes on that ha said the credit would not provide type of income earned by foreign sub- income in the past only through “cre- immediate help because parents would sidiaries of U.S. corporations. The tax ative bookkeeping.” not receive it until after filing their is meant to discourage multinational “This does not benefit us to adopt taxes the following year. Additionally, corporations from shifting profits to this cut,” he said. “This is money that she said, the proposal is unclear about jurisdictions with tax rates lower than we’re giving away that we could use for which parent could claim the credit. the 21 percent U.S. corporate rate. something else for no reason other A final amend- Lindstrom’s proposal would allow than these companies want it.” ment included Nebraska taxpayers to exclude GILTI Linehan later withdrew the amend- the amended pro- from state income tax. He said sur- ment, citing the proposal’s cost and visions of LB347, rounding states offer a full or partial the limited funds available this session sponsored by tax exclusion for that income. for bills that reduce tax revenue. Omaha Sen. Brett The department estimates that the Senators then voted 41-1 to ad- Lindstrom, which change would reduce general fund vance LB432 to select file. n deal with a catego- Sen. revenue by $8.9 million in FY2021-22,

Economic forecasting board raises revenue projections n its final meeting before the Legislature considers possible adjustments to several Ibills that would cut tax revenue, the Ne- braska Economic Forecasting Advisory Board voted April 29 to raise revenue projections in the short term. The board provides an advisory forecast of general fund receipts. Revenue projections for the current fiscal year were raised by $90 million to $5.6 billion. The adjustment was based on anticipated in- creases of $65 million in corporate income tax receipts and $25 million in individual income tax receipts. Total projected revenue receipts for FY2021- 22 were lowered by $5 million. The FY2022-23 projections remain unchanged. The next meeting of the board is set for Oct. 29. n

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monly known as the “Beatrice Six,” $700,000 in gen- sued Gage County in federal court eral funds in fiscal after DNA evidence exonerated them. year 2021-22 and Lawmakers passed a bill in 2019 FY2022-23 to the State aid to counties for allowing the county to impose a sales state Department certain federal judgments and use tax of 0.5 percent on transac- of Health and Hu- advanced tions within the county to help speed man Services to retirement of the judgment. provide funding to Sen. Lawmakers gave first-round ap- More than 30 percent of the coun- the Fred LeRoy Health and Wellness proval April 29 to a bill that would ty’s property tax revenue currently Center in Omaha. provide state general funds to counties goes toward paying the federal judg- Brewer said the tribally owned, to pay certain federal judgments. ment, Dorn said. Estimates are that it federally qualified health center LB103, sponsored by Sen. Myron will take the county nearly four years was established in the 1990s by the Dorn of Adams, to pay off the remaining $16 million, Ponca Tribe of Nebraska and provides would appropriate he said, adding that many people who medical, dental, behavioral and public $2 million in gen- are paying these taxes were not alive health services to individuals who are eral funds in fiscal when the original crime happened. eligible for Indian health services. year 2021-22 and “Gage County has exhausted every The Ponca Tribe does not have tribal FY2022-23 to any financial resource available to the land, Brewer said, and the Fred LeRoy county that has a county and the taxpayers,” Dorn said. Health and Wellness Center serves the judgment against Sen. Myron Dorn “The county and its residents have tribal community on such important it from a federal court of more than done everything fiscally possible to health issues as maternal health, obesity $25 million, if the total cost of the pay this federal judgment.” and diabetes management. judgment exceeds 20 percent of the Omaha Sen. John Cavanaugh The clinic’s federal funding is lim- county’s annual budget. supported the proposal. He said ited, he said, and LB185 would ensure Funds appropriated under the bill the weight of responsibility for the state funding similar to that provided could be used only for payment of a Beatrice Six should be borne at least to Nebraska’s seven other FQHCs. qualifying judgment. partially by the state. An Appropriations Committee An Appropriations Committee “We’ve created a structure that amendment, adopted 43-0, would amendment, adopted 36-2, would di- over-prosecutes [and] over-incarcerates reduce the amount to $531,000 in rect the funds to the state treasurer for people and often we aren’t forced to each of the next two fiscal years. Ger- distribution through a program that see the cost of that,” Cavanaugh said, ing Sen. , chairperson of provides aid to counties. It also would “This situation is one where it is very the committee, said the change would require that an eligible county set its explicitly put out as a cost that people bring the appropriation to a level property tax levy at the maximum for can easily comprehend — it’s $28 mil- comparable to the amount provided each year that it receives the aid. lion for the years of those people’s to other FQHCs in Nebraska. The committee amendment also lives who were wrongfully convicted.” Omaha Sen. sup- would have increased the appropria- Senators voted 35-3 to advance ported the bill. The Appropriations tion to $5 million per year for two LB103 to select file. Committee has worked for the last years. Dorn offered an amendment, several years to ensure equitable fund- adopted 35-3, that retained the origi- Tribal health center funding ing for Nebraska’s federally qualified nal amount. clears first round health centers, he said, and LB185 Dorn said the proposal is intended would further that goal. to help the residents of Gage County. Lawmakers advanced a bill to select “[FQHCs] serve a high-uninsured In 2016, a federal judge awarded more file April 27 to provide state funds to population and a high-need popula- than $28 million in damages to the six one of Nebraska’s federally qualified tion and they are an asset to our com- men and women wrongfully convicted health centers. munities across the state,” Vargas said. of the rape and homicide of a Beatrice LB185, as introduced by Gordon Senators advanced LB185 to select woman in 1985. The individuals, com- Sen. Tom Brewer, would appropriate file on a 41-0 vote.

107TH LEGISLATURE • UNICAMERAL UPDATE • PAGE 5 April 26 - 29, 2021

used to measure the performance of to start recapturing a portion of the 90 individual public schools and school percent of our school food dollars that districts. are currently leaving the state.” Lawmakers passed the bill on a Omaha Sen. Megan Hunt spoke 46-0 vote. in support of LB396. She said the Student discipline tracking bill would allow Nebraska schools to system approved Statewide farm-to-school reduce their dependence on large food Nebraska will track and report indi- program clears first round distribution companies. vidual student discipline data under a “Locally produced food is better proposal given final approval April 29. A Nebraska farm-to-school pro- for the environment and it reduces LB154, introduced by Omaha gram would provide locally grown our carbon footprint ... because it Sen. Justin Wayne, and minimally processed food to doesn’t require as much transporta- requires the State elementary and secondary school tion,” Hunt said. “The food is fresher Board of Educa- students under a proposal advanced and it has everything our kids need to tion to implement from general file April 26. stay healthy.” a statewide system LB396, introduced by Sen. Tom Senators voted 43-0 to advance for tracking in- Brandt of Plym- LB396 to select file. dividual student outh, would re- Sen. Justin Wayne discipline by type quire the state Financial literacy requirements and by demographic characteristics Department of advanced including race, poverty, high mobil- Education to hire ity, attendance, disability and limited a coordinator to Lawmakers gave first-round ap- English proficiency. administer the pro- proval April 28 to a bill intended to Under the bill, each school district gram, which also Sen. Tom Brandt improve the personal finance skills of is required to report any individual could provide students with hands-on Nebraska students. student act resulting in suspension learning activities, such as farm visits, LB452, as introduced by Omaha or expulsion, assignment to an alter- cooking demonstrations and school Sen. Terrell McK- native school or alternative learning gardening and composting programs. inney, would re- program, the use of physical contact The coordinator would partner quire each school with a student or the restraint or seclu- with public agencies and nonprofits district to create a sion of a student. on a public engagement campaign and financial literacy Districts will report any offense build a communication network that program and in- constituting grounds for a student’s links farmers and schools. corporate it into its long-term suspension, expulsion or They also would encourage schools K-12 curriculum. Sen. Terrell McKinney mandatory reassignment regardless of to develop and improve their nutrition An Education Committee amend- the consequences assigned. They also plans using locally grown or processed ment replaced the bill. As amended, will report any student act resulting in food and provide technical assistance LB452 would add a half-credit high law enforcement involvement and any to school food services staff, farmers, school personal financial literacy school-related citation or arrest. processors and distributors regarding course as a graduation requirement, Each school will designate at least the demand for and availability of a provision origi- one person to gather and report the Nebraska food products. nally introduced required data. The state Department Brandt said a localized food pro- by Peru Sen. Julie of Education will analyze and report duction and distribution system would Slama in LB327. It on student discipline in a currently increase the likelihood that current also would require required annual report on student and future generations always will financial literacy achievement. have plenty to eat. to be incorporated Finally, LB154 requires the board “By providing a stable, reliable mar- into each district’s Sen. to include student discipline as an ket for local produce,” he said, “farm-to- curriculum in kindergarten through indicator in an accountability system school enables Nebraska communities 8th grade.

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The state Department of Education should not determine school curricu- ing body of research demonstrating would recommend academic content lum no matter the subject. The state air pollution’s negative effects on standards for financial literacy, which has educational experts to fulfill that children’s health and development, the bill defines as knowledge and skills duty, she said. Bostar said, Nebraska should further regarding budget and financial record After voting 42-0 to adopt the com- investigate classroom air filters. keeping, taxes, debt, savings, risk mittee amendment, senators advanced “It would be a missed opportunity management, insurance, investment LB452 to select file 44-0. not to ask our education system to strategies and establishing, building, investigate this matter fully,” he said. maintaining and monitoring credit. Classroom air filter study An Education Committee amend- Each district would be required to clears first round ment, adopted 44-0, would require the adopt its own standards and develop a department to work in conjunction program based on those standards. By The state would install high-quality with researchers at the University of Dec. 1, 2022, districts would present air filters in 150 classrooms to study Nebraska-Lincoln. evidence to the department that they their effect on student test scores and Lincoln Sen. sup- are teaching students financial literacy. behavior under a bill advanced from ported the bill, which he described Districts that do not provide a general file April 27. as a new approach to addressing the financial literacy program, require a LB630, introduced by Lincoln Sen. problem of student performance. half-credit high school financial lit- Eliot Bostar, would require the state “LB630 is a small investment to eracy course or provide the required Department of Ed- try to see whether this data that we’re annual evidence to the department ucation to develop seeing in other places will lead to a would lose their accreditation status. and implement a [similar] result,” Hilgers said. “If it Additionally, the department pilot program to does, I think it’s a no-brainer for us to would collect data on the program, study the efficacy look at [doing] this in the school sys- evaluate its effectiveness and report of commercial air tems across our state, given the value that information to the Legislature filters to remove and the potential benefits.” and the State Board of Education. air pollution from Sen. Eliot Bostar Omaha Sen. Megan Hunt said McKinney said young people often classrooms and their impact on aca- she would support the bill on general find themselves making “high stakes” demic performance and behavior. file but expressed concerns about the financial decisions regarding per- The pilot program would include amendment. She said she was skep- sonal and student loan debt without 50 schools, with six participating tical of putting inflexible research the proper knowledge of how those classrooms in each school. Half of the requirements into state law that may choices may impact them later in life. classrooms would be assigned to the not reflect best practices. “So many Nebraskans spend a life- control group. “Basically, the parameters of a time learning about finances through At the end of the study, the depart- randomized control study are being trial and error — trying to build their ment would submit the results to the legislated in the language of this bill,” boats as they sail them,” he said. Legislature. Hunt said. “My question is what if Gothenburg Sen. Matt Williams Bostar said a recent study measured researchers find out that it would be supported the bill. As a banker, he said the effect of air quality on academic better to execute this study in a [dif- that he has seen the consequences of fi- performance in several California ferent] way?” nancial illiteracy across all walks of life. schools that installed high-quality Senators voted 41-2 to advanced “Not providing a strong financial commercial air filters in response to LB630 to select file. background to our young people is a a leak at a nearby natural gas storage significant penalty for them for the rest facility in 2015. Priority college admission for of their lives,” Williams said. Compared to schools outside the service members expanded, Sen. Megan Hunt of Omaha said affected area, he said, schools that advanced she supports financial literacy but installed air filters saw a significant couldn’t vote for the bill. While stop- increase in students’ math and English Lawmakers gave second-round ap- ping short of actively opposing the test scores. proval April 27 to a bill that would measure, Hunt said the Legislature Given those results and the grow- give priority college admission to

107TH LEGISLATURE • UNICAMERAL UPDATE • PAGE 7 April 26 - 29, 2021

certain uniformed service members passed April 29. income standard, which is set by the after amending it to expand eligibility. LB152, introduced by Sen. Ju- federal government. LB669, introduced by Omaha Sen. lie Slama of Peru, SNAP benefits are entirely funded Tony Vargas, would adopts the federal by the federal government, McCol- require Nebraska’s standard of con- lister said, and all administrative public postsecond- sumer fireworks, costs associated with LB108 would be ary institutions to which is more covered through the federal American accept military and permissive than Rescue Plan Act. veteran students current Nebraska McCollister proposed an amend- who apply to enroll law. The bill also Sen. Julie Slama ment on select file to end the bill’s as undergraduates Sen. Tony Vargas authorizes the State Fire Marshal to provisions on Sept. 30, 2023. At that if they otherwise meet admissions test commercially available fireworks time, the income eligibility limit would requirements. in response to complaints and declare revert to its current level. The amend- A student who graduates from a them unsafe if necessary. ment was adopted on a 34-2 vote. Nebraska high school on or after Jan. 1, The bill passed on a 42-3 vote and La Vista Sen. John Arch offered 2022, signs enlistment papers to serve takes effect immediately. an amendment, adopted 38-0, that in a uniformed service and meets other would require individuals earning requirements related to the length of between 130 and 165 percent of the their service would be eligible. federal poverty level to enroll in the Nebraska high school graduates SNAP Next Step program unless they and individuals who graduate from are exempt from work participation high school in another state on or requirements and if the program is after Jan. 1, 2022, and served in a offered in the recipient’s county. uniformed service while assigned to SNAP eligibility expansion Arch said the amendment would a location in Nebraska also would amended, advanced help individuals whose jobs were lost qualify if they received an honorable or scaled back because of the corona- discharge from a uniformed service. Lawmakers placed limits on a bill virus pandemic while also encouraging Vargas introduced an amendment to expand eligibility for the federal them to find work. on select file under which students Supplemental Nutrition Assistance “We have restaurants that cannot who graduate from high school on or Program, formerly known as food open because they cannot fill posi- after Jan. 1, 2002, also would qualify. stamps, before advancing it from select tions. We cannot build disincentives Vargas said the amendment also file April 28. [to working] into our system,” he said. would add an emergency clause to Nebraska families making up to “The Next Step program has delivered the bill to ensure its provisions would 165 percent of the federal poverty very beneficial results for the Nebras- be operative before the upcoming level would be eligible for SNAP ben- kans that have taken advantage of the school year. efits under LB108, introduced by program.” After adopting the Vargas amend- Sen. John McCol- Sen. of Bayard sup- ment 39-0, senators advanced LB669 lister of Omaha. ported Arch’s amendment, saying it’s to final reading by voice vote. Currently, a fam- important to get Nebraskans back to ily is eligible for work. the program with After adoption of the amendments, a gross income of senators advanced LB108 to final read- 130 percent or less ing on a voice vote. of the federal pov- Sen. John McCollister erty level and an adjusted net income Expansion of home energy Fireworks sales expanded — after deducting expenses such as program advanced housing and child care — of 100 per- Nebraskans will have more options cent or less of the federal poverty level. More Nebraskans could be eligible when buying fireworks under a bill LB108 would not change the net for assistance with their residential

PAGE 8 • UNICAMERAL UPDATE • 107TH LEGISLATURE April 26 - 29, 2021 energy consumption under a bill 24/7 sobriety programs created by the fine or both. advanced from general file April 28. sheriff or a designated entity. He said the amendment would LB306, introduced by Sen. Tom Under the bill, a person awaiting bring the penalty in line with that im- Brandt of Plym- trial for driving under the influence posed for similar violations involving outh, would in- could join a voluntary 24/7 sobriety ignition interlock devices. crease the eligibil- program as a condition of bail and Elmwood Sen. Robert Clements ity threshold for submit to twice-daily sobriety testing expressed concern that the reduced the Low Income or use of a continuous alcohol moni- penalty would not be an adequate Home Energy As- toring device. Participants would agree deterrent for repeat offenders. sistance Program not to consume alcohol or any drug Following the 27-11 adoption of from 130 percent Sen. Tom Brandt not prescribed by a physician while the Morfeld amendment, senators of the federal poverty level to 150 enrolled in the program. advanced LB271 to final reading by percent. The bill also would require An individual who violates a pro- voice vote. the state Department of Health and gram’s terms would face immediate Human Services to allocate at least 10 sanctions as established in their par- Emergency YRTC placements percent of LIHEAP funds to weather- ticipation agreement. A sixth violation amended, advanced ization assistance. would result in immediate expulsion Brandt said the bill was a “no- from the program and exclusion from Juveniles housed in the state’s brainer” that would help a projected further participation. youth rehabilitation and treatment 8,313 Nebraskans better manage LB271 also would authorize a spe- centers could be moved more quickly extreme weather. cial motor vehicle operating permit for during an emergency situation under “Weatherization assistances pro- individuals enrolled in a 24/7 sobriety a bill amended and advanced from grams enable low-income families to program. The permit would be subject select file April 28. permanently reduce their energy bills to court approval, a $45 issuance fee LB273, as introduced by Kearney by making their households more and at least 30 consecutive days in the Sen. John Lowe energy efficient,” he said. program without sanction. and amended on Senators advanced LB306 on a The bill was amended on general general file, would 28-5 vote. file to limit permit eligibility to indi- allow the state viduals whose operator’s license has Department of been revoked related to the current Health and Hu- pending offense. An individual would man Services to not be eligible if they are subject to a file an immediate Sen. John Lowe different suspension, cancellation or change of placement motion to trans- revocation of their license or are under fer a juvenile to a different facility. A Pretrial DUI sobriety program a required no-driving period. hearing on the motion would be held amended, advanced An individual with a 24/7 sobriety within 24 hours and could be conduct- permit who is found to be driving ed by telephone or videoconference. Individuals awaiting trial for driv- under the influence or who refuses a An immediate change of placement ing under the influence of alcohol chemical test would be guilty of a Class could be filed in cases when a juvenile and other drugs could enroll in an IV felony, punishable by up to two requires additional specialized care to alternative diversion program under years imprisonment with 12 months address substance use or behavioral a bill amended and post-release supervision, a $10,000 health needs. A qualifying emergency advanced from se- fine or both. also could include a public health lect file April 27. Morfeld brought an amendment emergency, natural disaster or damage LB271, spon- on select file to lower the penalty that renders a YRTC uninhabitable. sored by Lincoln for failing or refusing a chemical test The court would order a temporary Sen. Adam Mor- from a Class IV felony to a Class III emergency change of placement if it feld, would autho- misdemeanor, punishable by up to determines that the change would be rize county-level Sen. three months imprisonment, a $500 appropriate and in the best interests

107TH LEGISLATURE • UNICAMERAL UPDATE • PAGE 9 April 26 - 29, 2021 of the juvenile. detained outside of the home: intent to make sure that when people Lowe offered an amendment on se- • between adjudication and dis- do waive [counsel], it is a knowing lect file that would require the court to position of the case; and understanding waiver and then notify a juvenile’s parent or guardian • during any probationary period; is fully effectuated because they know of the motion to transfer, including or what they’re doing,” Cavanaugh said. that the hearing would be held within • in response to an alleged proba- Finally, an amendment offered by 24 hours. tion violation. Omaha Sen. incorpo- Additionally, the department The Nebraska State Supreme rated provisions of would be required to provide all Court would develop a process to his LB354, which parties of record with the evidence ensure that a juvenile is provided with would require a and witnesses to be presented during an opportunity to consult counsel in judge to consider an emergency hearing. The juvenile making the initial decision to waive a motion to trans- would be ensured an opportunity to counsel. fer a criminal case consult with legal counsel and review Lincoln Sen. offered to juvenile court the motion and all evidence before an amendment on select file that within 30 days. Sen. Steve Lathrop the hearing. would narrow the provisions of the Lathrop said his amendment would Omaha Sen. Tony Vargas spoke in bill to apply only when a juvenile has ensure juveniles are able to receive support of the amendment, saying that been charged with a felony. rehabilitative services sooner. timeliness is key in addressing immedi- Speaking in support of the Geist “It is in the best interests of the ate changes of placement. amendment was Lincoln Sen. Matt juvenile to have that decision made in “We want to make sure that in- Hansen. He said ensuring that parents a timely manner and to get [them] into formation is being provided to all and juveniles understand their rights, juvenile court and start the rehabilita- interested parties, which also includes regardless of their legal knowledge, tion process,” he said. parents and guardians, and that notice is vital in a system that already is Following the 38-1 adoption of the is provided in a way that gets to those “stacked” against them. Lathrop amendment, senators voted individuals as quickly as possible,” “[This] makes it clear that they can to advance LB307 to final reading by he said. have an opportunity to consult with a voice vote. Following the 37-0 adoption of the someone who is objective and can Lowe amendment, senators advanced advise them all collectively of their Tenant protection omnibus bill LB273 to select file on a voice vote. rights to figure out where to go next,” passed Hansen said. Juvenile court standards Sen. Mike Hilgers of Lincoln of- Senators passed a bill April 29 amended, advanced fered an amendment, adopted 40-1, to that makes several changes to existing address concerns expressed by North landlord and tenant law. Lawmakers narrowed and advanced Platte Sen. Mike Groene that LB307 LB320, spon- a bill from select file April 28 that would infringe upon parental rights. sored by Omaha would ensure legal consultation for ju- Under the amendment, an initial Sen. John Cava- veniles facing serious criminal charges. consultation with counsel would not naugh, allows a Under LB307, sponsored by Lin- be required if the juvenile and their tenant who is a coln Sen. , if a family already have conferred with victim of domes- juvenile waives private counsel before the hearing. tic violence to the right to le- Omaha Sen. John Cavanaugh seek early release Sen. John Cavanaugh gal counsel, the supported the Hilgers amendment. from a rental agreement under certain court would Consulting with counsel before waiv- conditions. be required to ing that right is important, he said, To be released from a rental agree- show affirma- because an attorney can guarantee ment, the tenant is required to provide tively that the that the juvenile understands their their landlord with a copy of an active juvenile would Sen. Patty Pansing Brooks rights fully. protective or restraining order or cer- not be removed from their home or “This [amendment] preserves that tification confirming domestic abuse

PAGE 10 • UNICAMERAL UPDATE • 107TH LEGISLATURE April 26 - 29, 2021 by a qualified nonprofit organization the same procedures as those by lawmakers April 29. that provides services to victims of brought against renters of mo- LB451, sponsored by Omaha Sen. domestic violence. bile homes, apartments, houses Terrell McKinney, Additionally, the tenant must pro- and other residences; expands the defi- vide written notice, including the date • LB268, sponsored by Omaha nition of race to of release — to be no sooner than 14 Sen. John include character- days and no later than 30 days — and McCollis- istics associated the names of any household members ter, which with race such as also to be released. requires skin color, hair The tenant is required to pay rent landlords texture and pro- Sen. Terrell McKinney for the month in which the agreement to provide tective hairstyles. The bill defines was terminated, but is not liable for written no- protective hairstyles as braids, locks any rent, damages or fees incurred tice to each Sen. John McCollister and twists. after the release date. The protec- individual unit 24 hours before An employer may implement tions provided under LB320 are not seeking entry; health and safety standards regulating available to a perpetrator of domestic • LB277, sponsored by Omaha characteristics associated with race as violence. Sen. Megan long as they are non-discriminatory The bill also includes provisions Hunt, which and applied equally to all employees, of several additional measures, in- updates and if good faith efforts have been cluding: the Mo- made to accommodate an employee. • LB45, sponsored by Lincoln bile Home The Nebraska National Guard and Sen. , which repeals Landlord state, county and local law enforce- a provision and Tenant ment agencies still may impose their prohibiting act to reflect Sen. Megan Hunt own dress and grooming standards. judges from changes made in 2019 to the LB451 passed on a 40-4 vote. granting Uniform Residential Landlord continuanc- Tenant Act; and Financial assistance approved es in eviction • LB402, sponsored by DeBoer, for assault patients proceedings which requires the Nebraska unless ex- Sen. Matt Hansen Supreme Court to submit a bi- Individuals who have experienced traordinary cause is shown and annual report to the Legislature domestic or sexual violence can avoid accrued back rent is paid; with information pertaining to a lengthy and expensive reimburse- • LB46, also sponsored by Han- eviction procedures. ment process under a bill passed by sen, which requires that sum- Tenants facing eviction can receive the Legislature April 29. mons in an eviction proceeding a first continuance by showing good Under LB497, sponsored by Ben- be conducted through meth- cause and will be required to show nington Sen. Wendy DeBoer, a ods commonly used in civil extraordinary cause for any subse- health care provider can apply to the proceedings, unless otherwise quent continuances. Additionally, Nebraska Crime Victim’s Reparations authorized; if an approved continuance extends Program for reimbursement of costs • LB246, sponsored by Benning- into a new rental period, the tenant associated with treating or examining ton Sen. Wendy DeBoer, which is required to deposit rental payments an individual’s injuries directly related requires that accrue while the eviction proceed- to sexual assault or domestic abuse. that a civil ing is pending. The reimbursement covers the action for LB320 passed on a 43-3 vote. portion of costs that are not covered possession by insurance or other sources and typi- against rent- Hair discrimination banned cally paid by the patient. Currently, a ers of mo- person receiving such services is billed bile home A bill to extend employment dis- and required to pay for the services be- lots follow Sen. Wendy DeBoer crimination protections was approved fore then applying for reimbursement.

107TH LEGISLATURE • UNICAMERAL UPDATE • PAGE 11 April 26 - 29, 2021

The bill requires that a health care mare” for the commission, Hughes economic development and promote provider obtain a patient’s consent said. The original, higher proposed private investment along the Platte before applying for reimbursement. fees also would have resulted in the River and its tributaries from Colum- It also adds child abuse as an offense loss of certain federal funding, he said. bus to Plattsmouth. eligible for reimbursement. Hughes said Lake McConaughy The committee would conduct Senators voted 47-0 to approve and Lake Ogallala are among Ne- similar studies on the Lake McCo- LB497. braska’s top tourist attractions, draw- naughy region and the region in Knox ing tens of thousands of out-of-state County that includes Lewis and Clark visitors on certain holiday weekends. Lake and Niobrara State Park. The fee increase would allow the Under the amendment, the Platte commission to hire additional law River study could not include a study enforcement officers and build facili- of any dam on the river’s channel Nonresident park entry fee ties that can handle the large number but could include infrastructure that increase clears first round of visitors, he said. maintains the integrity of its main The amendment, unlike the origi- channel. A bill that would increase state park nal bill, would not direct the com- The committee could hold hear- entry fees for nonresidents advanced mission to use the additional revenue ings and request reports from federal, from general file April 29. for improvements at the two lakes, state, county, city and village agencies As introduced by Venango Sen. Dan Hughes said, but the commission has and natural resources districts on mat- Hughes, LB336 indicated that it would. ters pertaining to the studies. It could would require the Senators voted 37-0 to advance hold one or more closed sessions to re- state Game and LB336 to select file. ceive confidential information upon a Parks Commission majority vote of committee members. to create “regular” Special committee on flood With the Executive Board’s ap- and “limited” an- control, water resources proval, the committee could enter into nual and tempo- advanced contracts for consulting, engineering rary nonresident Sen. Dan Hughes and development studies. The com- motor vehicle permits. A legislative task force would study mittee would complete the studies no Most of the additional revenue potential flood control projects and later than Dec. 31, 2022. from the new permits would be des- related economic development op- The amendment states that it is ignated to help defray operational, portunities in three areas of the state the Legislature’s intent to appropriate maintenance and improvement costs under a bill advanced from the first $2 million to the committee for fiscal at Lake McConaughy State Recreation round of debate April 29. year 2021-22. Area and Lake Ogallala State Recre- LB406, as introduced by Omaha Speaker Mike Hilgers of Lincoln ation Area. Sen. Mike McDonnell, would have supported the amendment, saying it A Natural Resources Committee created a task force would expand the proposal’s scope amendment, adopted 35-0, instead to study three to beyond the southeast part of the state. would set the annual permit for a five flood control “This is an opportunity to actually nonresident motor vehicle at twice infrastructure proj- study something in an aggressive way the fee for a resident motor vehicle or ects in the Lower that could form the basis for a big swing $60, whichever is greater. Platte River basin. for the state of Nebraska,” he said. It would set the fee for a temporary A Natural Re- Creighton Sen. Tim Gragert also permit for a nonresident motor vehicle sources Commit- Sen. Mike McDonnell supported the bill. He said the pro- at twice the fee for a resident motor tee amendment, adopted 43-2, re- posed study area in northeast Nebras- vehicle or $12, whichever is greater. placed the bill. It instead would create ka, which includes scenic views and The committee made the change a special committee, consisting of at hunting and fishing opportunities, is after it became apparent that having least seven members of the Legislature, underdeveloped and underused but two types of nonresident permits that would study the need to protect could attract more tourism with ad- would have been a “logistical night- public and private property, enhance ditional investment.

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Also in support was Sen. Robert tion or land application. the qualifying number of antlerless Clements of Elmwood. He said he op- The bill contains provisions of elk on their land. posed the original proposal because it three additional bills, including The commission will use income would have considered building a dam LB190, introduced by Venango Sen. from the special permits to abate dam- on the Platte River, threatening private Dan Hughes, which prohibit the age caused by deer, antelope and elk. property and infrastructure. Legislature from appropriating or The bill passed 48-0 and takes ef- Clements said the amendment transferring money from the Water fect immediately. would restrict potential flood control Sustainability Fund for purposes other projects to the river’s tributaries and to than those outlined in statute after levees in the area, some of which still June 30, 2021. have not been repaired after floods The provisions of LB191, also in- in 2019. troduced by Hughes, allow a qualified Sen. Mike Groene of North Platte landowner or leaseholder to be an ir- supported LB406 but said he would rigation district elector if they live in seek to amend it on select file. The bill a certain irrigation district in which at Retirement changes approved as introduced does not set a termina- least half of the landowners, leasehold- tion date for the committee, require ers or entrymen of government lands Lawmakers approved a bill April 29 it to seek bids or include the state are not Nebraska residents. to address a shortfall in a state retire- Department of Natural Resources in Under provisions originally in- ment plan and shorten amortization the process, he said. troduced by Creighton Sen. Tim periods. Columbus Sen. Mike Moser op- Gragert as LB395, LB17, introduced by Seward Sen. posed the bill, saying the state’s natu- the secretary of the , ral resources districts could conduct state Game and increases a dedi- similar studies. Parks Commission cated court fee to “I think this is just another study may designate spe- provide additional to put on a shelf somewhere,” he said. cial antelope and revenue to cover After adopting a technical amend- elk depredation a shortfall in the ment, senators voted 42-2 to advance seasons or extend Sen. Tim Gragert judges’ retirement LB406 to select file. existing hunting seasons when they plan. The fee will Sen. Mark Kolterman determine that the animals are causing increase from $6 to $8 on July 1, 2021. Treated seed in ethanol excessive property damage. It then will rise incrementally until production banned A Nebraska resident will pay no reaching $12 on July 1, 2025. more than $25 for a special depreda- The bill does not increase fees on Lawmakers gave final approval tion season permit, and a nonresident any criminal cause of action, traffic April 29 to a bill that prohibits the will pay no more than $75. misdemeanor or infraction, or city or use of treated seed in ethanol produc- The bill requires the commission village criminal ordinance violation tion under certain circumstances and to charge landowners and their im- filed in district court or county court. makes additional changes to laws gov- mediate family members no more than LB17 adds an annual contribution erning natural resources in Nebraska. $10 for a special depredation season from the state to the judges’ retirement LB507, introduced by Brainard permit. Those who own or operate at fund of 5 percent of total compensa- Sen. Bruce Bostel- least 20 acres of farm or ranch land tion of the members of the judges’ re- man, prohibits the within the geographic area in which tirement system beginning July 1, 2023. use of treated seed hunting is permitted may take deer The rate may be adjusted or terminated corn in the produc- and antelope, and those who own or but cannot rise above 5 percent. tion of ethanol if operate at least 80 acres may take elk. The bill also adopts shorter amor- its use results in The proposal also requires the tization periods to reflect current ac- the generation of commission to issue one free-earned tuarial standards for the judges’, state a byproduct that is Sen. elk permit to certain landowners and patrol and school employee retirement deemed unsafe for livestock consump- lessees when hunters have harvested plans. Beginning July 1, 2021, the

107TH LEGISLATURE • UNICAMERAL UPDATE • PAGE 13 April 26 - 29, 2021 amortization period will be reduced fying employer. The bill also would consumption of from the current 30-year period to a change the definition of two qualifying residential water 25-year period. business activities under the ImagiNE services. LB17 passed on a 33-13 vote and Act to clarify terms and conform with Wayne said the takes effect immediately. a recent U.S. Supreme Court decision. state currently does Gering Sen. John Stinner support- not tax bottled wa- ed the bill, which he said would ensure ter. It also exempts that border businesses with employees water used in man- Sen. Justin Wayne who do not live in Nebraska are on ufacturing and agriculture because it is equal footing with companies across viewed as an “essential input” in those Updates to 2020 tax incentive the state. He said his district, which industries. program advance borders Wyoming, has at least three “[Drinking] water is essential for businesses that want to use the incen- human life,” Wayne said. Lawmakers gave first-round ap- tive to increase their employment base Sen. Rich Pahls of Omaha sup- proval April 27 to a bill that would and bring economic development to ported the bill. He said the cost to the update the provisions of a major tax the area. state in lost revenue from other water incentive program passed in 2020. Sen. Mike Groene of North Platte tax exemptions is more than $40 mil- LB18, sponsored by Seward Sen. questioned the assertion that out- lion a year. The state Department of Mark Kolterman, of-state employees are substantially Revenue estimates that LB26 would would make three similar to those who live in Nebraska. reduce general fund revenue by $4.6 changes to the The purpose of the ImagiNE Act was million in fiscal year 2021-22 and $7.8 ImagiNE Act, a to create jobs for Nebraskans, he said, million in FY2022-23. business tax incen- adding that the program has been in “This is a fairness issue,” Pahls said. tive program that place for only half a year. Albion Sen. Tom Briese also spoke replaced the Ne- “Let’s wait a year or two and see in support, saying the bill would pro- braska Advantage Sen. Mark Kolterman what effect it has,” Groene said. vide a small measure of tax relief to Act. Kolterman said the bill would An amendment offered by Omaha many Nebraskans. address minor implementation issues Sen. Machaela Cavanaugh to increase “This relief gets disbursed to most that have arisen since the program’s the qualifying hourly wage threshold of our population, probably more so enactment. under the act failed on a 15-31 vote. than many of the other things we do A provision in the ImagiNE Act re- She said qualifying wages should be in [the Legislature],” Briese said. quires all qualifying new full-time jobs high enough that an employee would Columbus Sen. Mike Moser op- to be filled by individuals who reside not qualify for income-based state posed the bill. Municipalities also tax in the state. The result, Kolterman benefits such as the Supplemental residential water service, he said, and said, is that several businesses that are Nutrition Assistance Program. LB26 could cause cities and towns to located near borders with other states Lawmakers then voted 38-4 to look to property taxes to offset the loss are unable to qualify for the program advance LB18 to select file. of revenue. because the jobs they’ve created are “I think a property tax is worse than filled by individuals who don’t live in Bill to eliminate residential paying a sales tax,” Moser said. “Little Nebraska. water tax advanced bit by little bit, we’re giving up revenue “This issue affects more than and we’re not spending less.” Omaha and Bellevue,” he said. “Com- Residential water service in Ne- Lawmakers advanced the bill to panies that are located in all of our braska could become less expensive select file on a 38-3 vote. border communities … all attract work- under a bill advanced from general ers from communities in other states.” file April 26. Phase-out of Social Security LB18 would remove the residency LB26, introduced by Sen. Justin income tax advanced requirement. Employees still would Wayne of Omaha, would exempt the be subject to Nebraska income tax on gross receipts received from the sale, The Nebraska tax on Social Se- compensation received from a quali- lease or rental of and storage use or curity income would be phased out

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gradually under a bill given first-round of desirable retirement options, she income exemption would be indexed approval April 26. said, because of the state tax on Social to adjusted gross income. The exemp- As introduced by Omaha Sen. Security income. tion would start at 20 percent for those Brett Lindstrom, “We need to do better,” Linehan married filing jointly with an AGI of LB64 would set said. “We need to be more competi- less than $75,000 in tax year 2022 the exemption on tive if we want retirees to stay in Ne- and gradually increase until topping such income, to braska and continue to contribute to out at 4 percent for filers with higher the extent that it is our state financially through other incomes. included in federal taxes — especially property taxes — and For individuals, the exemption adjusted gross in- through social, family and cultural would start at 20 percent for those come, at 20 percent Sen. Brett Lindstrom contributions.” with an AGI of less than $60,000 in in tax year 2021. The exemption would Sen. Mark Kolterman of Seward tax year 2022. The proposal would cap increase by 20 percent per year until also supported LB64, saying it would eligibility for married couples filing reaching 100 percent in tax year 2025. increase financial security for senior jointly at an AGI of $95,000 and for Nebraska is one of only 13 states to citizens on fixed incomes. He said individuals at $80,000. tax Social Security income, Lindstrom the average monthly Social Security Flood said the amendment — which said, but he acknowledged the need benefit in Nebraska is $1,232. mirrors the provisions of LB237, intro- to take a slow approach to ending the “This isn’t a tax break for the rich,” duced by Gordon tax entirely — citing concerns over Kolterman said. “This allows our citi- Sen. Tom Brewer — decreased revenue to the state. zens receiving Social Security benefits would have a much As introduced, the bill was expect- to live with greater dignity and better less significant rev- ed to result in a decrease in general independence.” enue impact but fund revenue of nearly $32 million in Henderson Sen. Curt Friesen said still would benefit fiscal year 2021-22 and $138 million other considerations, such as property seniors who need by FY2026-27. tax rates and proximity to grandchil- it most. Projections Sen. Tom Brewer A Revenue Committee amend- dren, are as important to people show the proposal would reduce rev- ment, adopted 45-0, would extend the as taxation of their Social Security enue by $884,000 in FY2021-22 and phase-out period to 10 years, starting benefits when it comes to deciding $34 million in FY2026-27, he said. the exemption at 5 percent of AGI for where to live. Brewer supported the amendment tax year 2022, increasing to 20 percent He expressed concern with the pro- as a compromise in the face of poten- in 2023 and rising 10 percent per year posal’s “substantial” fiscal impact and tially negative economic news. The until reaching 100 percent in 2030. suggested that senators consider the state’s Economic Forecasting Advisory Lindstrom said the change would revenue position that their decisions Board is scheduled to meet April 29 impact Nebraskans across the income will create for future lawmakers. He to provide lawmakers with an updated spectrum. The proposal could in- said a more targeted approach might revenue forecast. centivize individuals with disposable be a better option that could lower the “With the limitations that we may income to stay in Nebraska who might bill’s projected impact on the state’s have, this is a way of giving relief to otherwise move to a state that does not revenue stream. those who need it and not to blow up tax Social Security income, he said, “We’re going to have to start mak- the cost,” he said. and could help low-income retirees ing some choices and some of them Following adoption of a technical stay in their homes. are going to be hard choices,” Friesen amendment, lawmakers voted 47-0 to “[Taxing benefits] hurts our vul- said. “But we’re going to have to look advance LB64 to select file. nerable seniors, especially those on a at what our priorities are and how we fixed income, and it seems logical to fund those priorities … we’re going Tax incentives for nuclear move away from the taxation of Social to have to start deciding how much energy firms clear first round Security entirely,” Lindstrom said. money can we give away?” Elkhorn Sen. Lou Ann Linehan Sen. Michael Flood of Norfolk Companies that build advanced supported the proposal. Nebraska offered and later withdrew an amend- nuclear reactors in Nebraska would be consistently has ranked at the bottom ment under which the Social Security eligible for tax incentives under a bill

107TH LEGISLATURE • UNICAMERAL UPDATE • PAGE 15 April 26 - 29, 2021 advanced from general file April 26. reasonable way.” credit to approved microbusiness Under LB84, sponsored by Sen. Senators voted 36-1 to advance the taxpayers for new investment or em- Bruce Bostelman bill to select file. ployment equal to 20 percent of the of Brainard, a re- investment amount — up to a maxi- newable energy Income tax credit change mum of $10,000 — is set to expire in firm that uses approved for passthroughs 2022. Total credits approved under nuclear energy to the program are limited to $2 million produce electricity Lawmakers gave final approval annually. would qualify for April 29 to a bill that changes the way As introduced by Albion Sen. Tom incentives under Sen. Bruce Bostelman in which passthrough entities claim a Briese, LB366 would extend the pro- the ImagiNE Nebraska Act. refundable income tax credit under gram expiration Bostelman said the bill is intended the Property Tax Incentive Act. date through 2024 to help Nebraska attract companies The act, passed last year, requires and decrease the that currently are developing advanced passthrough entities, trusts and estates credit from 20 to nuclear energy technology. He said to allocate the credit — which is based 10 percent of the small modular reactors, molten salt on school property taxes paid — in new investment reactors and microreactors, which are the same proportion that income is amount for eligible the size of semi-trailers, are safer than distributed to shareholders, partners, depreciable tan- Sen. Tom Briese current designs and can improve the members or beneficiaries. gible personal property. electrical grid’s reliability. LB181, sponsored by Elkhorn Sen. Briese said the program has had a “As the energy industry becomes Lou Ann Linehan, “tremendous impact” on his legisla- more reliant on renewable energy, allows passthrough tive district, with more than 340 total and given the current administration’s entities, trusts and credit users since 2007. commitment … to all carbon-free estates to distrib- “Knowing how important small sources of energy, including advanced ute the credit in businesses are in my own district, and nuclear reactors, it would be prudent the current man- the impact that this program has made to incentivize nuclear energy in Ne- ner for taxable toward their success, I believe this braska,” Bostelman said. years beginning or Sen. Lou Ann Linehan credit could be used by many others Sen. Julie Slama of Peru supported deemed to begin before Jan. 1, 2021. across the state,” he said. the bill. She said small modular For taxable years beginning or A Revenue Committee amend- reactors can be turned off and on deemed to begin on or after that ment, adopted 39-1, would extend the to meet electricity demand, making date, the credit will be claimed at the program through 2032 and retain the them more flexible than traditional entity level. credit at 20 percent of the taxpayer’s large-scale reactors that must run at The bill passed on a 46-0 vote and new investments in property or em- nearly full capacity at all times. That takes effect immediately. ployment. is important at a time when renewable The bill also would raise the maxi- energy, which can fluctuate with the Microenterprise tax credit mum lifetime tax credits claimed by any weather, is becoming a larger part of changes advance individual from $10,000 to $20,000. utilities’ power generation portfolio, Briese said the adjustment reflects Slama said. Senators gave first-round approval changes in the cost of doing business “Small-[scale] nuclear reactors are April 26 to a bill intended to modern- that have taken place since the credit coming,” she said. “Nebraska has a ize the state’s small business tax credit. was first implemented in 2005. great opportunity here to be a leader Under the Advantage Microenter- Finally, LB366 would strengthen on that front.” prise Tax Credit Act, a business with reporting requirements and allow Elkhorn Sen. Lou Ann Linehan five or fewer full-time employees can certain family members of a person also supported LB84, saying advanced apply to receive a refundable tax credit who has received the maximum credit nuclear energy projects would create designed to help decrease the cost of to participate in the program also — as high-paying jobs and generate elec- startup and expansion. long as ownership is not shared and tricity in rural Nebraska in a “fiscally The program, which offers a tax the businesses are completely separate.

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The tax commissioner’s report Legislature due to term limits, he said, Sales and use would provide information on project- programs should not be extended for tax currently may specific total credits for each approved a period longer than that. not be imposed on application that includes the: Following adoption of the commit- the gross receipts • taxpayer’s identity; tee amendment, senators voted 41-1 to from the sale, lease • location or locations where advance LB366 to select file. or rental of depre- credits are being earned; ciable agricultural Sen. Dave Murman • new investment or new employ- Tax exemption for ethanol machinery and cer- ment that was produced by the inputs, ag machinery advances tain equipment used in commercial taxpayer; and agriculture. • total credits used in the previ- A bill containing several sales and Under Murman’s proposal, agri- ous two years. use tax exemptions advanced from cultural machinery and equipment The changes made by LB366 would general file April 27. would be defined as tangible personal apply only to applications made after Under LB595, introduced by Thur- property used directly in cultivating or the bill’s operative date. ston Sen. Joni Albrecht, state sales and harvesting a crop, raising or caring for Plymouth Sen. Tom Brandt sup- use taxes could animal life, protecting the health and ported the bill and the amendment, not be imposed welfare of animal life or collecting or calling the changes “welcome improve- on gross receipts processing an agricultural product on ments” to an important economic from the sale, lease a farm or ranch. development program that has proven or rental of — and The measure also would specify to be a successful strategy for growing storage, use or oth- that agricultural machinery and equip- small businesses. er consumption in ment includes header trailers, head He said approximately 70 percent Nebraska of — en- Sen. Joni Albrecht haulers, header transports and seed of the businesses in his district have zymes, yeast and related products used tender trailers. 20 or fewer employees and most have to manufacture ethanol. The department estimates the pro- fewer than five. The state Department of Rev- posal would reduce state general fund “These businesses are the heart of enue estimates that LB595 would revenue by $4 million in FY2021-22, our communities,” Brandt said. “They reduce state general fund revenue $6.4 million in FY2022-23 and $6.6 not only provide valuable services, by $593,000 in fiscal year 2021-22, in FY2023-24. which boost local economies and $898,000 in FY2022-23 and $907,000 The amended provisions of LB182, ensure everyone has access to neces- in FY2023-24. introduced by Elkhorn Sen. Lou Ann sities, they also make up a substantial Albrecht said taxing those inputs Linehan, would exempt from state portion of the jobs and income.” makes Nebraska’s biofuel industry less sales and use tax the gross income Sen. of Omaha also sup- competitive with ethanol producers in received from the lease or use of tow- ported the proposal. Programs like other states. ers or other structures primarily used the microenterprise tax credit are a “These tax dollars could instead in conjunction with the furnishing of “crucial lifeline” to small businesses, be used by our ethanol producers to internet access service. she said. invest in efficiency and technology and The department estimates that “We have really large, robust cor- to improve their carbon index score, Linehan’s proposal would reduce state porate tax incentive programs in which would also result in making this general fund revenue by $2.7 million Nebraska … and those are great and Nebraska product more valuable and in FY2021-22, $4.5 million in FY2022- wonderful, but I think we could do a sought after,” she said. 23 and $5 million in FY2023-24. better job of supporting local, small A Revenue Committee amend- Under the amended provisions businesses,” Day said. ment, adopted 38-0, includes the of LB350, also introduced by Line- North Platte Sen. Mike Groene provisions of LB672, introduced by han, the proceeds of sales and use expressed concern about extending Glenvil Sen. Dave Murman, and the taxes imposed on the sale or lease the credit for 10 years. Because sena- amended provisions of three other of motorboats, personal watercraft, tors are allowed to serve a maximum bills heard by the committee this ses- all-terrain vehicles and utility-type of only eight years at a time in the sion. vehicles would be credited to the state

107TH LEGISLATURE • UNICAMERAL UPDATE • PAGE 17 April 26 - 29, 2021

Game and Parks Commission Capital Joint hearing for property tax held on or after Sept. 17 and before Maintenance Fund until 2027 rather request increases amended, Sept. 29. than 2022. advanced Senators voted 36-0 to adopt Han- Finally, the amended provisions of sen’s amendment. LB502, introduced by Sen. Michael A bill that would require certain Omaha Sen. Flood of Norfolk, political subdivisions to hold a joint introduced an amendment, adopted would allow tax- public hearing before increasing their 41-0, that would require publication of payers who have property tax requests advanced to the notice of the hearing in a newspaper signed agreements final round of debate April 28 after of general circulation in the relevant to receive tax in- lawmakers amended it to account for county. centives under the real property growth. As amended on general file, LB644 Nebraska Advan- Under LB644, introduced by Sen. also would require a political subdivi- tage Act to receive Sen. Michael Flood Ben Hansen of sion’s governing body to make provi- sales and use tax incentives using the Blair, counties, cit- sions in its next budget to pay a refund process created under the ImagiNE ies, school districts of real or personal property taxes. Nebraska Act. and community Under the bill, interest on refunds The department estimates that colleges could in- would accrue at a rate of 9 percent Flood’s proposal would reduce state crease their prop- on the unpaid balance beginning general fund revenue by $11.7 million erty tax requests 30 days after the entry of the final in FY2021-22, $5.9 million in FY2022- only if they first Sen. Ben Hansen non-appealable order or other action 23 and $2 million in FY2023-24. participate in a joint public hearing. approving the refund. Although Flood’s proposal would The bill would require counties to Under an amendment introduced not reduce overall state tax collections notify affected taxpayers of the hearing by Sen. John Cavanaugh of Omaha, over the long term, Linehan said, by postcard, the cost of which would interest instead would accrue begin- it would result in a faster revenue be shared by the political subdivisions ning 30 days after the date when the reduction over the next two years seeking to increase their property tax county assessor certifies the amount than would otherwise occur. For that request. of the refund based upon the order. reason, she introduced an amend- The hearing would be open to pub- After adopting the Cavanaugh ment, adopted 27-0, that removed lic testimony, and its agenda would amendment 40-0, lawmakers ad- the proposal from the committee include only the property tax request vanced LB644 to final reading by amendment. proposals. voice vote. Bayard Sen. Steve Erdman intro- Hansen introduced an amendment duced an amend- on select file that he said was the result ment that would of a compromise with other senators include provisions and representatives of the affected of his LB165. They political subdivisions. contain several To accommodate growing commu- technical chang- nities, he said, the amendment would Rural-based broadband es to legislation require those political subdivisions to funding plan adopted passed in 2019 that Sen. Steve Erdman hold the joint public hearing only if requires county boards of equalization they seek to increase their property A bill to give rural customers more to adjust the value of destroyed real tax request by more than an allow- input on their broadband carriers was property in certain circumstances. able growth percentage, equal to two passed by lawmakers April 29. The amendment failed on a vote of percent plus the political subdivision’s The Public Service Commission 23-7. Twenty-five votes were needed. real growth percentage. adopted rules in 2018 to withhold LB595 advanced to select file on a Among other changes, the amend- Nebraska Universal Service Fund vote of 35-0. ment clarifies that political subdivi- support from telecommunications sions would send only one represen- carriers that do not offer broadband tative to the hearing, which would be services and instead redirect that fund-

PAGE 18 • UNICAMERAL UPDATE • 107TH LEGISLATURE April 26 - 29, 2021

ing to eligible carriers who could pro- Expansion of broadband grant Grant applications must be submit- vide broadband in the same exchange funding advanced ted on or before Oct. 1, 2021, for FY area through a reverse auction process. 2021-2022, and on or before July 1 for LB338, spon- Lawmakers advanced a bill from subsequent fiscal years. Political sub- sored by Brainard general file April 27 meant to encour- divisions would be required to form Sen. Bruce Bostel- age increased broadband availability a public-private partnership with a man, authorizes throughout the state. service provider to qualify for funding a second method Under LB388, introduced by Hen- under LB388 and include matching to redirect funds, derson Sen. Curt Friesen at the request funds equal to 50 percent of the total known as a rural- of the governor, development costs. Sen. Bruce Bostelman based plan. the Public Ser- If a grant recipient fails to complete To qualify for consideration by the vice Commission a project within 18 months, 10 percent PSC, a rural-based plan must include would administer of the grant would be repaid for each an eligible telecommunications com- grants to provid- month that the project is not com- pany. Plans will be judged on a com- ers, cooperatives plete, up to 100 percent of the grant. pany’s history and service capability and political sub- If the project is not complete despite a in the area, as well as local support, divisions to fund Sen. Curt Friesen six-month extension, 20 percent of the partnerships with local public power qualifying broadband development grant would be repaid for each month and wireless internet service providers projects. that the project is not complete, up to and cooperation by the incumbent Friesen said broadband expansion 100 percent of the original funding. local exchange carrier that has lost is key to helping all Nebraskans stay LB388 would require all grant support from the commission. connected, productive and prosperous. recipients to conduct randomized A plan approved under the provi- “Overall, the [program] prioritizes speed tests and submit the results to sions of LB338 by the PSC will include areas with the greatest need, ensures the PSC. If speeds fail to meet the bill’s a deployment timeline to include state and federal dollars will be orderly requirements, the provider would be periodic milestones and reporting and efficiently awarded and provides required to repay the grant. requirements from the telecommuni- for accountability through speed test- Finally, the bill would require the cations company. ing and clawback provisions,” he said. PSC to publish all grant applicants The bill requires any recipient of The bill would appropriate $20 on its website within three days of the ongoing high-cost financial support million annually beginning in fiscal application deadline. Any service pro- from the universal service fund to year 2021-22 to the commission to vider could, within 30 days, challenge submit to broadband service speed fund the grants. Priority would be an applicant’s eligibility for funding if tests by the PSC. Any universal service given to grants to unserved areas that the applicant already provides broad- funds distributed for new broadband previously have not been targeted for band or has begun construction in or infrastructure construction will be di- such a project, unserved areas that are near the proposed area. rected to projects that provide service receiving federal support for construc- A Transportation and Telecom- scalable to 100 Mbps or greater of tion that would not be completed munications Committee amend- upload speed. within 24 months and underserved ment, adopted 43-0, would establish Additionally, any political subdivi- areas that have developed a broadband a weighted scoring system by which sion that receives federal funding for and digital inclusion plan. grant funding applications would be broadband service enhancement will Eligibility would be restricted to evaluated. The commission would be required to provide service scalable projects providing broadband internet judge each applicant based on their to 100 Mbps or greater for both upload service scalable to 100 Mbps for down- financial, technical and legal capabil- and download speed. loading and 100 Mbps for uploading, ity to deploy broadband that meets No federal funding can be used to or greater. Each project would have minimum speeds at competitive prices expand broadband service in locations a completion deadline of 18 months and can be scalable to higher speeds already capable of 100 Mbps or greater from the date the grant is awarded in the future. for both upload and download speed. and be eligible for one extension of six Applicants also would be required LB338 passed on a 46-0 vote. months, to be approved by the PSC. to commit more than 50 percent of

107TH LEGISLATURE • UNICAMERAL UPDATE • PAGE 19 April 26 - 29, 2021 the total project development costs supported the Wayne amendment. from sources other than grants pro- The state’s largest telecommunications vided under LB388. providers benefit from tax dollars, he The commission would approve said, but have left much of Nebraska grants for all qualified applicants underserved while resisting account- Annexation changes approved while funding remains available, with ability and regulation. “These are people who are taking no award to exceed $5 million. An Certain first class cities in Nebraska money from the taxpayers and they are applicant must provide broadband have greater authority to annex nearby building it into their budgets and they’re service for the entirety of the funding land under a bill passed April 29. building their businesses with it,” Flood agreement. A grant recipient that fails For annexation purposes, LB9, said. “They’re taking [the state] for a ride to provide service at required speeds introduced by Bellevue Sen. Carol and we need to take over.” would have reasonable time to address Blood, deems land, Friesen opposed the amendment, the speed deficiency before funding lots, tracts, streets saying it would place an undue burden would be withdrawn. and highways as on municipalities that already are Speaking in support of the amend- contiguous to a struggling. ed bill was Lincoln Sen. Mike Hilgers. first class city even “We have cities and counties that He said the ongoing coronavirus pan- if areas owned by can’t maintain their roads and bridges demic has highlighted the importance the federal govern- and we’re going to ask them to build of broadband access for people trying ment are located Sen. broadband and maintain it?” he said. to work and learn from home. between potentially annexed land and The Wayne amendment failed on “The $40 million over two years is a city’s corporate limits. a 20-24 vote. going to have a real, significant impact The provision applies only to first Following the adoption of a techni- for Nebraksans and [their] communi- class cities located in counties with cal amendment, senators voted 44-0 to ties and businesses at a time when it’s at least three first class cities and advance LB388 to select file. most needed,” Hilgers said. prohibits annexation that changes Omaha Sen. Jus- electrical service without approval of tin Wayne offered New abandoned vehicle the electric utility serving the poten- an amendment to timeline requirements adopted tially annexed area. incorporate provi- The bill also allows for a special Nebraska law enforcement will be sions of his LB656 valuation of agricultural or horticul- required to make timely abandoned that would allow tural land within the boundaries of a vehicle reports under a bill passed by municipalities to city or village if the land is subject to Sen. Justin Wayne the Legislature April 29. offer broadband air installation compatible-use zone When an abandoned vehicle is service, which is prohibited under regulations or is within a flood plain. towed, the towing company must current state law. LB9 passed on a 46-0 vote and takes notify any lienholder on the title, as Under the amendment, municipali- effect immediately. ties would be required to conduct a fea- well as the owner, within 15 business sibility study and public hearing before days. LB616, sponsored by Venango SID authority expanded deploying broadband service. Program Sen. Dan Hughes, requires the law en- eligibility would end on Dec. 31, 2031. Sanitary and improvement districts forcement agency Broadband service should be con- can build off-street parking facili- with jurisdiction sidered part of the state’s infrastructure, ties under a bill also to follow the Wayne said, and should be treated simi- passed April 29. notification re- larly to the state’s public power system. LB81, intro- quirements. “Nebraska has [historically] said that duced by Sen. The bill also in- Sen. Dan Hughes when it comes to infrastructure, share- Robert Hilke- creases the value of an abandoned holders’ profits should not mean more mann of Omaha, vehicle from $250 to $500. than the citizens of Nebraska,” he said. enables SIDs to Senators voted 45-0 to pass LB616. Sen. Michael Flood of Norfolk acquire, purchase, Sen. Robert Hilkemann

PAGE 20 • UNICAMERAL UPDATE • 107TH LEGISLATURE April 26 - 29, 2021 own, erect, construct, equip, operate or der a bill passed April 29. eral liability insurance of not less maintain off-street parking facilities. LB423, introduced by Omaha than $250,000. The bill establishes Senators passed the bill on a 40-0 Sen. Steve Lath- a maximum registration fee of $300 vote. rop, requires in- and allows an inspector to list any spectors to register national home inspection certifica- Home inspector registry with the Nebraska tion he or she holds. approved secretary of state, Violation of the bill’s provisions pay a registration will be a Class IV misdemeanor. Home inspectors in Nebraska are fee and provide a LB423 passed on a 41-2 vote and required to register with the state un- certificate of gen- Sen. Steve Lathrop takes effect Jan. 1, 2023. n How a Bill Becomes Law

107TH LEGISLATURE • UNICAMERAL UPDATE • PAGE 21 April 26 - 29, 2021 LEGISLATIVE GLOSSARY “A” Bill - see Appropriation Bill. Engrossment - the process of preparing a bill for Final Read- Amendment On File - an amendment of 10 or more pages, ing by incorporating all adopted amendments. not printed separately or in the Journal, that is available in Enrollment and Review (E&R) - the process of incorporating the Clerk’s Office (Room 2018). adopted amendments into a bill and reviewing the bill for Amendment Printed Separate - an amendment of 10 or more technical and grammatical accuracy. pages, printed separately from the Journal, that is available Executive Session - a closed meeting of a committee to dis- in the Bill Room (Room 1102). cuss and act on bills and resolutions. An executive session Appropriation Bill (“A” Bill) - a bill to appropriate funds to is open only to committee members, committee staff and finance another bill bearing the same number. the media. Attorney General’s Opinion - a written analysis of a question Final Reading - the third and last stage at which a bill is of law prepared by the attorney general for the governor, considered by the entire Legislature. The clerk reads the the head of an executive department or any state senator. entire bill aloud, unless final reading is waived, and sena- Bill - see Legislative Bill. tors vote without debate on whether to submit the bill to Bracket - to delay consideration of a bill. the governor. Call of the House - a procedure used to compel attendance Fiscal Note - a statement prepared by the Legislative Fiscal of unexcused senators in the chamber. Office estimating the effect a bill would have on state and/ Carry-over Legislation - bills and resolutions introduced or local expenditures and revenue. during the regular session in an odd-numbered year and Floor - the area of the legislative chamber where the senators held over for consideration during the regular session in sit. When a committee advances a bill “to the floor,” it means an even-numbered year. the bill is being sent to the full Legislature for consideration. Chair - the presiding officer. General File - the first stage at which a bill is considered by Cloture - a parliamentary action to cease debate on a bill and the full Legislature. Bills on General File may be amended, vote immediately on its advancement. A motion for cloture returned to committee, indefinitely postponed or advanced may be made after eight hours of to Select File. debate on most bills and after 12 Hearing - a regularly scheduled hours on appropriation bills in- committee meeting to receive troduced by the Appropriations public comment on proposed bills Committee. and resolutions. Constitutional Amendment Reso- House Under Call - the term used lution - a proposal to amend when all unexcused senators are the state constitution, ratify or required to be in their seats in reject an amendment to the U.S. the chamber and unauthorized Constitution, or petition Con- personnel must leave the floor. gress about amending the U.S. Indefinitely Postpone (IPP) - to Constitution. State CA resolu- kill a bill. tions have the suffix “CA” by Interim - the period between regu- the resolution number, and they lar legislative sessions. must be approved by the voters as well as the Legislature. Interim Study Resolution - a resolution authorizing a Consent Calendar - a portion of the agenda in which relatively committee to study an issue following adjournment of a noncontroversial bills are considered and quickly advanced legislative session. to the next legislative stage. Usually, a bill on consent cal- IPP - see Indefinitely Postpone. endar can be debated for no more than 15 minutes. Journal - see Legislative Journal. “E” Clause - see Emergency Clause. Laws of Nebraska (Session Laws) - bound compilation of all E&R - see Enrollment and Review. laws and constitutional amendment resolutions passed in Emergency Clause (“E” Clause) - a provision that allows a a legislative session, the state Constitution, and subject bill or a portion of a bill to take effect immediately after and section indexes. the governor signs it or after the Legislature overrides the Legislative Bill (LB) - a proposal to create, change or delete governor’s veto. one or more laws.

PAGE 22 • UNICAMERAL UPDATE • 107TH LEGISLATURE April 26 - 29, 2021

Legislative History - the committee and floor debate records may be printed in the Legislative Journal. for any bill. A history includes transcripts of the bill’s hear- Select Committee - a permanent committee with a subject- ing and all floor debate. matter jurisdiction related to the administration of the Legislative Journal - official record of legislative floor Legislature. action, including all motions, the number of yeas Select File - the second stage at which a bill is con- and nays on each vote, etc. sidered by the entire Legislature. Bills on Select Legislative Resolution (LR) - a proposal to File may be amended, returned to committee, make a formal expression of opinion, in- indefinitely postponed or advanced to Final tent or recognition; amend the state or Reading. federal constitution; or authorize a study Session - a period of time, usually a num- of an issue during the interim. See also ber of days, during which the Legislature Constitutional Amendment Resolution, meets and transacts business. Interim Study Resolution. Session Laws - compilation of all laws Line-Item Veto - the power of the governor and constitutional amendment resolu- to make specific reductions in any part tions passed in a session. of a budget bill passed by the Legislature. Sine Die - without setting a future date Machine Vote - a vote taken by electronic for reconvening. When the Legislature voting system. The voting board shows adjourns sine die, the legislative session how each senator voted, but only vote is finished for the year. totals are entered in the Legislative Journal. Slip Law - a bill or constitutional amend- Major Proposal - a bill or constitutional amend- ment resolution printed individually in its ment resolution that the speaker designates as approved form after being enacted into law or important enough for scheduling priority. Each submitted to voters. session, up to five bills may be chosen as major proposals, Speaker of the Legislature - the officer of the Legislature, all of which must be senator priority bills and must get the elected from among the senators, who prepares the daily approval of two-thirds of the Executive Board. agenda and the session calendar and presides in the absence One-liner - a one-line description of a bill or resolution. of the lieutenant governor. Override a Veto - see Veto Override. Special Committee - a committee created by law for a specific President of the Legislature - the lieutenant governor. While reason. Except for the Executive Board, special committees senators address whomever is in the chair as Mr. or Madam have no jurisdiction over bills or resolutions. President, the lieutenant governor alone holds the official Special Session - a limited legislative session called for a spe- title. cific purpose by the governor or two-thirds (33 members) Presiding Officer - the senator currently presiding over leg- of the Legislature. islative proceedings. Standing Committee - a permanent committee with subject- Priority Bill - a bill that has priority status and generally is matter jurisdiction related to an area of public policy. considered ahead of other bills in debate. Each senator may Almost all bills and resolutions are referred to one of the select one priority bill, each committee may select two prior- 14 standing committees. ity bills, and the speaker may select up to 25 priority bills. Summary Sheet - a daily list of all legislative activity that has Record Vote - a vote on which a record is kept of how each taken place in one legislative day, including action taken senator voted. The vote is taken by electronic voting system on bills and resolutions. and the senators’ names and corresponding votes are then Veto - the power of the governor to reject bills passed by the printed in the Legislative Journal. Legislature. The governor has five days, excluding Sundays, Regular Session - the annual session that begins the first to either sign or veto a bill. The Legislature then has an Wednesday after the first Monday in January. opportunity to override the veto. Resolution - see Legislative Resolution. Veto Override - the power of the Legislature to pass a bill over Revisor Bill - a bill, prepared by the Office of the Revisor of the governor’s veto. A veto override requires the approval Statutes, proposing a technical correction or the repeal of of three-fifths (30 members) of the Legislature. an obsolete statute. Voice Vote - a vote in which senators cast their votes orally Roll Call Vote - a vote during which the senators vote one at and no totals are recorded. a time as the clerk reads their names. Senators cast their Worksheet - a list, prepared daily, that indicates the status of votes verbally, and their names and corresponding votes all bills and resolutions at the end of that legislative day.

107TH LEGISLATURE • UNICAMERAL UPDATE • PAGE 23 Unicameral Information Office PRESRT STD Nebraska Legislature U.S. POSTAGE PAID P.O. Box 94604 LINCOLN, NE Lincoln, NE 68509 PERMIT NO. 212 03-23-05