LB803A is the companion appropriations bill for LB803. It provides General Fund appropriations to the Nebraska Department of Revenue for two program areas to carry out the provisions of LB803, which was enacted by the 109th Legislature, Second Session. The bill is a fiscal measure only; it does not create the underlying policy changes itself, but instead supplies the funding needed for the Department of Revenue to administer and implement LB803.
The bill includes 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 states that no state employee salaries or per diems may be paid from the funds appropriated in the section. Because it contains an emergency clause, the act takes effect immediately upon passage and approval rather than waiting for the normal effective date.
Impact
LB803A amends state law only in the sense that it authorizes and directs General Fund spending for the Department of Revenue tied to implementation of LB803. Its practical effect is to make funds available for administrative and programmatic work associated with that earlier bill, while limiting how those funds may be used for salaries, per diems, and other expenditures. The bill affects state budgeting and the Department of Revenue, but it does not directly regulate private parties or create substantive tax or regulatory obligations on its own.
Sentiment
The bill appears to have enjoyed broad support and little controversy. It advanced with unanimous or near-unanimous votes at earlier stages and passed final reading 48-1, indicating strong legislative approval. The emergency clause also suggests a shared view that the appropriation needed to become effective immediately to support timely implementation of LB803.
Contention
There is little evidence of substantive contention in the available record. The only notable dissent was a single no vote on final reading, but no committee transcript or debate is provided to show the reason. The main legislative issue appears to have been the size and use of the appropriation, including the restriction on using the funds for state employee salaries and per diems, rather than disagreement over the underlying policy being funded.