LB838A is an appropriation bill that provides funding from the General Fund to the Nebraska Department of Revenue to carry out the provisions of Legislative Bill 838 from the 109th Legislature, Second Session. The bill is a companion appropriations measure, meaning it does not create the underlying policy change itself but supplies the money needed for implementation.
The bill authorizes General Fund appropriations for fiscal years specified in the act and caps total expenditures for permanent and temporary salaries and per diems from the appropriated funds. It also includes an emergency clause, allowing the act to take effect immediately upon passage and approval rather than waiting for the normal effective date.
Impact
LB838A amends state spending authority by directing General Fund dollars to the Department of Revenue for administration of LB838. Its practical effect is to enable the department to implement whatever tax, revenue, or administrative changes are contained in the underlying substantive bill. Because it is an appropriation measure, it affects state budget law and agency funding rather than creating new regulatory duties directly for private parties.
Sentiment
The bill appears to have had strong bipartisan support and little visible controversy. It advanced 36-0 and then passed final reading 49-0 with the emergency clause, indicating unanimous or near-unanimous legislative approval. The governor also approved the measure, suggesting broad agreement that the appropriation was necessary to support implementation of the related legislation.
Contention
No committee testimony or floor debate is provided, and the recorded votes show no opposition. As a result, there is no documented substantive contention in the available record. Any underlying policy disagreements would likely have centered on LB838 itself rather than this appropriation bill, but those issues are not reflected in the materials provided here.