LB815A is an appropriation bill that provides funding to the Nebraska Department of Revenue to carry out the provisions of Legislative Bill 815 from the 109th Legislature, Second Session. The bill draws money from the Motor Fuel Tax Enforcement and Collection Cash Fund for the specified fiscal years and authorizes the department to use those funds for the program tied to LB815. The text is narrowly focused on funding implementation rather than creating new substantive policy.
The appropriation also sets a cap on total expenditures for permanent and temporary salaries and per diems from the appropriated funds. In practical terms, LB815A supplies the fiscal authority needed for the related motor fuel tax enforcement and collection program to operate, while limiting how much can be spent on personnel costs. Because it is an A bill, its effect is to finance the underlying policy bill rather than independently change the underlying tax or enforcement statutes.
Impact
LB815A affects state law by appropriating money from the Motor Fuel Tax Enforcement and Collection Cash Fund to the Department of Revenue for administration of the related LB815 program. It does not itself amend tax rates or enforcement procedures, but it enables implementation of the companion legislation by providing the necessary spending authority and imposing a fiscal limit on salaries and per diem expenditures. The bill therefore has a direct budgetary impact on the cash fund and an operational impact on the Department of Revenue and any parties affected by the underlying motor fuel tax enforcement provisions.
Sentiment
The bill appears to have been broadly supported and noncontroversial. It advanced unanimously from the Legislature on March 30, 2026, and then passed final reading with a strong majority of 42-7 on April 10, 2026. The lack of committee transcript discussion suggests there was little public debate on the appropriation itself, and the governor approved it on April 14, 2026.
Contention
There is little evidence of major contention over LB815A itself, likely because appropriation bills are typically technical and tied to a separate policy measure. Any disagreement would most likely have centered on the amount of funding, the use of the Motor Fuel Tax Enforcement and Collection Cash Fund, or the expenditure cap for salaries and per diems, but the available record does not show specific objections. The recorded floor vote indicates a small minority opposed the measure, though no stated rationale is provided in the materials.