LB 1072 — Provide for and change transfers from the Cash Reserve Fund and provide, change, and eliminate provisions relating to fees, funds, fund transfers, agency powers and duties, and various statutory programs

Sec.

8.

The State Treasurer shall transfer the remaining balance from subfund number 64651 and subfund name Welfare & Club Accounts within the Inmate Welfare and Club Accounts Fund in the Nebraska State Accounting System to the General Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

9.

The State Treasurer shall transfer the remaining balance from subfund number 64652 and subfund name Welfare & Club Accounts within the Inmate Welfare and Club Accounts Fund in the Nebraska State Accounting System to the General Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

10.

The State Treasurer shall transfer the remaining balance from subfund number 64660 and subfund name Welfare & Club Accounts within the Inmate Welfare and Club Accounts Fund in the Nebraska State Accounting System to the General Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

11.

The State Treasurer shall transfer the remaining balance from administratively created fund number 68930 and fund name Insurance Trust in the Nebraska State Accounting System to the General Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

12.

The State Treasurer shall transfer the remaining balance from administratively created fund number 47827 and fund name 05 JAIBG in the Nebraska State Accounting System to the General Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

-2- LB1072 LB1072 2026 Sec.

13.

The State Treasurer shall transfer the remaining balance from the Job Training Cash Fund to the General Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

14.

The State Treasurer shall transfer the remaining balance from administratively created fund number 47821 and fund name Juvenile Accountability in the Nebraska State Accounting System to the General Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

15.

The State Treasurer shall transfer the remaining balance from the Leaking Underground Storage Tanks Trust Fund to the General Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

16.

The State Treasurer shall transfer the remaining balance from administratively created fund number 28920 and fund name Miscellaneous Claims Cash Fund in the Nebraska State Accounting System to the General Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

17.

The State Treasurer shall transfer the remaining balance from administratively created fund number 61180 and fund name Multi-State Trust Fund in the Nebraska State Accounting System to the General Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

18.

The State Treasurer shall transfer the remaining balance from the Nebraska Community College Student Performance and Occupational Education Grant Fund to the General Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

19.

The State Treasurer shall transfer the remaining balance from the Nebraska Competitive Telephone Marketplace Fund to the General Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

20.

The State Treasurer shall transfer the remaining balance of the Nebraska Film Office Fund to the General Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

21.

The State Treasurer shall transfer the remaining balance from the Nebraska Grain Warehouse Surveillance Cash Fund to the General Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

22.

The State Treasurer shall transfer the remaining balance from the Nursing Faculty Student Loan Cash Fund to the General Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

23.

The State Treasurer shall transfer the remaining balance from the Petroleum Products and Hazardous Substances Storage and Handling Fund to the General Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

24.

The State Treasurer shall transfer the remaining balance from administratively created fund number 46520 and fund name Public Safety Communications Fund in the Nebraska State Accounting System to the General Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

25.

The State Treasurer shall transfer the remaining balance from the Public Service Commission Pipeline Regulation Fund to the General Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

26.

The State Treasurer shall transfer the remaining balance from the Radiation Transportation Emergency Response Cash Fund to the General Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

27.

The State Treasurer shall transfer the remaining balance of the Rural Broadband Task Force Fund to the General Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

28.

The State Treasurer shall transfer the remaining balance from the Small Watersheds Flood Control Fund to the General Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

29.

The State Treasurer shall transfer the remaining balance from the Soil and Plant Analysis Laboratory Cash Fund to the General Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

-3- LB1072 LB1072 2026 Sec.

30.

The State Treasurer shall transfer the remaining balance from the State Apiary Cash Fund to the General Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

31.

The State Treasurer shall transfer the remaining balance from subfund number 51322 and subfund name Dept of Ed Revolving LAN Usage within the State Department of Education Revolving Fund in the Nebraska State Accounting System to the General Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

32.

The State Treasurer shall transfer the remaining balance from subfund number 51324 and subfund name Dept of Ed Revolving Data Syst within the State Department of Education Revolving Fund in the Nebraska State Accounting System to the General Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

33.

The State Treasurer shall transfer the remaining balance from subfund number 51327 and subfund name Dept of Ed Revolving Color Prt within the State Department of Education Revolving Fund in the Nebraska State Accounting System to the General Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

34.

The State Treasurer shall transfer the remaining balance from subfund number 68920 and subfund name Health Plan within the State Employees Insurance Fund in the Nebraska State Accounting System to the General Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

35.

The State Treasurer shall transfer the remaining balance from the Tractor Permit Cash Fund to the General Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

36.

The State Treasurer shall transfer the remaining balance from the Violence Prevention Cash Fund to the General Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

37.

The State Treasurer shall transfer the remaining balance from administratively created fund number 28020 and fund name World Day on the Mall Cash Fund in the Nebraska State Accounting System to the General Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

38.

The State Treasurer shall transfer $100,000 from the Certified Public Accountants Fund to the General Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

39.

The State Treasurer shall transfer $1,000,000 from the Compensation Court Cash Fund to the General Fund on or after May 1, 2026, but before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

40.

The State Treasurer shall transfer $1,250,000 from the Grade Crossing Protection Fund to the General Fund on or after June 1, 2026, but before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

41.

The State Treasurer shall transfer $1,898,895 from the Health and Human Services Cash Fund to the General Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

42.

The State Treasurer shall transfer $250,000 from the Integrated Solid Waste Management Cash Fund to the General Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

43.

The State Treasurer shall transfer $1,730,000 from the motor fuel trust fund to the General Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

44.

The State Treasurer shall transfer $400,000 from the Municipality Infrastructure Aid Fund to the General Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

45.

The State Treasurer shall transfer $2,424,287 from the Nebraska Rural Projects Fund to the General Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

46.

The State Treasurer shall transfer $700,000 from the Professional and Occupational Credentialing Cash Fund to the General Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

47.

The State Treasurer shall transfer $3,000,000 from the Records Management Cash Fund to the General Fund before June 30, 2026, on such dates -4- LB1072 LB1072 2026 and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

48.

The State Treasurer shall transfer $300,000 from the Shovel- Ready Capital Recovery and Investment Fund to the General Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

49.

The State Treasurer shall transfer $100,000 from the State Energy Cash Fund to the General Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

50.

 The State Treasurer shall transfer $12,285 from administratively created fund number 56570 and fund name Transportation Services Bureau Revolving Fund in the Nebraska State Accounting System to the General Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

51.

The State Treasurer shall transfer the remaining balance from the Nebraska Environmental Response Cash Fund to the General Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

52.

The State Treasurer shall transfer the unobligated remaining balance from the Shovel-Ready Capital Recovery and Investment Fund to the General Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

53.

The State Treasurer shall transfer the remaining balance from the Superfund Cost Share Cash Fund to the General Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

54.

 The State Treasurer shall transfer $100,000 from the Abstracters Board of Examiners Cash Fund to the General Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

55.

The State Treasurer shall transfer $100,000 from the Appraisal Management Company Fund to the General Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

56.

The State Treasurer shall transfer $25,000 from the Board of Barber Examiners Fund to the General Fund on or after July 1, 2026, but before July 15, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

57.

The State Treasurer shall transfer $450,000 from the Boiler Inspection Cash Fund to the General Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

58.

The State Treasurer shall transfer $2,000,000 from the Building Renewal Allocation Fund to the General Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

59.

The State Treasurer shall transfer $100,000 from the Certified Public Accountants Fund to the General Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

60.

The State Treasurer shall transfer $1,300,000 of accumulated investment earnings from the Clean Air Title V Cash Fund to the General Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

61.

The State Treasurer shall transfer $500,000 from the Community College State Dependents Fund to the General Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

62.

The State Treasurer shall transfer $300,000 from the Community Corrections Uniform Data Analysis Cash Fund to the General Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

63.

The State Treasurer shall transfer $1,000,000 from the Compensation Court Cash Fund to the General Fund on or after May 1, 2027, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

64.

The State Treasurer shall transfer $3,500,000 from the Correctional Services Insurance Proceeds Fund to the General Fund on or after -5- LB1072 LB1072 2026 July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

65.

The State Treasurer shall transfer $1,000,000 from the Economic Recovery Contingency Fund to the General Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

66.

 The State Treasurer shall transfer $100,000 from the Engineering Plan Review Cash Fund to the General Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

67.

The State Treasurer shall transfer $8,977,251 from administratively created fund number 42600 and fund name Federal Clearing in the Nebraska State Accounting System to the General Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

68.

The State Treasurer shall transfer $305,337 from administratively created fund number 72610 and fund name Food Distribution Fund in the Nebraska State Accounting System to the General Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

69.

The State Treasurer shall transfer $200,000 from the Game Law Investigation Cash Fund to the General Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

70.

The State Treasurer shall transfer $1,250,000 from the Grade Crossing Protection Fund to the General Fund on or after June 1, 2027, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

71.

The State Treasurer shall transfer $3,410,000 from the Health and Human Services Cash Fund to the General Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

72.

The State Treasurer shall transfer $6,500,000 from the Homeless Shelter Assistance Trust Fund to the General Fund on or after June 1, 2027, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

73.

The State Treasurer shall transfer $250,000 from the Integrated Solid Waste Management Cash Fund to the General Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

74.

The State Treasurer shall transfer $2,900,000 from the Jobs and Economic Development Initiative Fund to the General Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

75.

 The State Treasurer shall transfer $75,000 from administratively created fund number 73410 and fund name NEBASE in the Nebraska State Accounting System to the General Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

76.

The State Treasurer shall transfer $100,000 from subfund number and subfund name Arts Maintenance Fund within the Nebraska Arts Council Cash Fund in the Nebraska State Accounting System to the General Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

77.

The State Treasurer shall transfer $5,000,000 from the Nebraska Cultural Preservation Endowment Fund to the General Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

78.

The State Treasurer shall transfer $125,000 from the Nebraska Job Creation and Mainstreet Revitalization Fund to the General Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

79.

The State Treasurer shall transfer $1,500,000 from the Nebraska Outdoor Recreation Development Cash Fund to the General Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

80.

The State Treasurer shall transfer $25,000 from the Nebraska Snowmobile Trail Cash Fund to the General Fund on or after July 1, 2026, but -6- LB1072 LB1072 2026 before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

81.

 The State Treasurer shall transfer $50,000,000 from the Nebraska Tobacco Settlement Trust Fund to the General Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

82.

 The State Treasurer shall transfer $300,000 from the Oil and Gas Conservation Fund to the General Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

83.

The State Treasurer shall transfer $5,747,931 from the Perkins County Canal Project Fund to the General Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

84.

The State Treasurer shall transfer $800,000 from the Professional and Occupational Credentialing Cash Fund to the General Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

85.

 The State Treasurer shall transfer $4,000,000 from the Racetrack Gaming Fund to the General Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

86.

The State Treasurer shall transfer $1,000,000 from the Records Management Cash Fund to the General Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

87.

 The State Treasurer shall transfer $1,000,000 from the Secretary of State Cash Fund to the General Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

88.

The State Treasurer shall transfer $25,000 from the State Board of Landscape Architects Cash Fund to the General Fund on or after June 1, 2027, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

89.

The State Treasurer shall transfer $5,100,000 from the Surface Water Irrigation Infrastructure Fund to the General Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

90.

The State Treasurer shall transfer $3,627,750 from the Trail Development and Maintenance Fund to the General Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

91.

The State Treasurer shall transfer $250,000 from the Treasury Management Cash Fund to the General Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

92.

The State Treasurer shall transfer $100,000 from the Tuition Recovery Cash Fund to the General Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

93.

 The State Treasurer shall transfer $1,000,000 from the Unclaimed Property Cash Fund to the General Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

94.

The State Treasurer shall transfer $1,500,000 from the Vacant Building and Excess Land Cash Fund to the General Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

95.

The State Treasurer shall transfer $1,000,000 from the Vehicle Title Registration System Replacement and Maintenance Cash Fund to the General Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

96.

The State Treasurer shall transfer $8,518,601 from the Water Recreation Enhancement Fund to the General Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

97.

The State Treasurer shall transfer $438,000 from the Wildlife -7- LB1072 LB1072 2026 Conservation Fund to the General Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

98.

The State Treasurer shall transfer the unobligated remaining balance from the Middle Income Workforce Housing Investment Fund to the Affordable Housing Trust Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

99.

The State Treasurer shall transfer the unobligated remaining balance from the Rural Workforce Housing Investment Fund to the Affordable Housing Trust Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

100.

The State Treasurer shall transfer the remaining balance from subfund number 28141 and subfund name NCBVI within the NCBVI Enhancement Fund in the Nebraska State Accounting System to administratively created fund number and fund name CBVI Trust in the Nebraska State Accounting System before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

101.

The State Treasurer shall transfer the remaining balance from subfund number 23651 and subfund name Self Exclusion within the Racetrack Gaming Fund in the Nebraska State Accounting System to the Compulsive Gamblers Assistance Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

102.

 The State Treasurer shall transfer $1,500,000 from the Nebraska Veterans' Aid Fund to the Department of Veterans' Affairs Cash Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

103.

 The State Treasurer shall transfer $1,500,000 from the Nebraska Veterans' Aid Fund to the Department of Veterans' Affairs Cash Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

104.

The State Treasurer shall transfer $700,000 from the Certification Fund to the Education Future Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

105.

The State Treasurer shall transfer $4,694,064 of accumulated interest from the State Lottery Operation Trust Fund to the Education Future Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

106.

The State Treasurer shall transfer $70,000 of accumulated interest from the State Lottery Prize Trust Fund to the Education Future Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

107.

The State Treasurer shall transfer $2,500,000 from administratively created fund number 63320 and fund name Ag & University Land Lease Fund in the Nebraska State Accounting System to subfund number 21354 and subfund name Education Future Apportionment Fund within the Education Future Fund in the Nebraska State Accounting System before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

108.

The State Treasurer shall transfer $2,000,000 from administratively created fund number 63210 and fund name Land Exchanges in the Nebraska State Accounting System to subfund number 21354 and subfund name Education Future Apportionment Fund within the Education Future Fund in the Nebraska State Accounting System before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

109.

The State Treasurer shall transfer $2,000,000 from the Community College Gap Assistance Program Fund to the Education Future Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

110.

The State Treasurer shall transfer $1,000,000 from the Excellence in Teaching Cash Fund to the Education Future Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

111.

The State Treasurer shall transfer $500,000 from the Nebraska Education Improvement Fund to the Education Future Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

112.

The State Treasurer shall transfer $40,000,000 of accumulated interest and earnings from the permanent school fund to subfund number 21354 and subfund name Education Future Apportionment Fund within the Education -8- LB1072 LB1072 2026 Future Fund in the Nebraska State Accounting System on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

113.

The State Treasurer shall transfer $174,975 from the Nebraska State Historical Society Collections Trust Fund to the Historical Society Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

114.

 The State Treasurer shall transfer $1,000,000 from the Military Installation Development and Support Fund to the Military Department Cash Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

115.

The State Treasurer shall transfer $260,000 from administratively created fund number 64960 and fund name Davis Scholarship Trust Fund in the Nebraska State Accounting System to the Nebraska Opportunity Grant Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

116.

The State Treasurer shall transfer $300,000 from the Perkins County Canal Project Fund to the State Settlement Cash Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

117.

 The State Treasurer shall transfer $7,522,461 from the Nebraska Environmental Trust Fund to the Water Recreation Enhancement Fund before June 30, 2026, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

118.

 The State Treasurer shall transfer $6,000,000 from the Nebraska Environmental Trust Fund to the Water Resources Cash Fund on or after July 1, 2026, but before June 30, 2027, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.

Sec.

119.

(1) The 988 Emergency Lifeline Cash Fund is created.

The fund shall consist of money received as a result of contracts, grants, gifts, or fees designated for the fund and transfers at the direction of the Legislature.

The 988 Emergency Lifeline Cash Fund shall be used for costs of the Department of Health and Human Services related to the 988 Suicide and Crisis Lifeline in Nebraska.

(2) Any money in the fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.

Any investment earnings from investment of money in the fund shall be credited to the General Fund.

Sec.

120.

The Correctional Services Insurance Proceeds Fund is created.

The fund shall consist of insurance claim proceeds received by the Department of Correctional Services.

The fund shall be used for operating or capital costs incurred by the department.

The fund shall be administered by the Director of Correctional Services or his or her designee.

Transfers may be made from the fund to the General Fund at the direction of the Legislature.

Any money in the Correctional Services Insurance Proceeds Fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.

Sec.

121.

Section 1-111, Reissue Revised Statutes of Nebraska, is amended to read:

1-111 (1) All fees collected under the Public Accountancy Act and all costs collected under subdivision (8) of section 1-148 shall be remitted by the board to the State Treasurer for credit to the Certified Public Accountants Fund which is hereby created.

Such fund shall, if and when specifically appropriated by the Legislature during any biennium for that purpose, be paid out from time to time by the State Treasurer upon warrants drawn by the Director of Administrative Services on vouchers approved by the board, and such board and expense thereof shall not be supported or paid from any other fund of the state.

Transfers may be made from the fund to the General Fund at the direction of the Legislature through June 30, 2011.

Any money in the Certified Public Accountants Fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.

(2) The board shall remit civil penalties collected under subdivision (5) of section 1-148 to the State Treasurer for distribution in accordance with Article VII, section 5, of the Constitution of Nebraska.

Sec.

122.

Section 2-2701, Reissue Revised Statutes of Nebraska, is amended to read:

2-2701 (1) No person shall be permitted to sell or dispose of any current tractor model of one hundred or more horsepower in the State of Nebraska without first having (a) made application for a permit and obtained a permit to sell the tractor model, (b) the model tested by the University of Nebraska onsite or offsite or by any Organization for Economic Cooperation and Development test station, and (c) the model passed upon by the board.

(2) A person may obtain a permit to sell or dispose of a current tractor model of less than one hundred horsepower by meeting the permit requirements of sections 2-2701 to 2-2711.

A purchaser of a current tractor model is not -9- LB1072 LB1072 2026 eligible to claim the exemption from sales and use tax for agricultural machinery and equipment under section 77-2704.36 unless the current tractor model has been permitted for sale pursuant to sections 2-2701 to 2-2711.

(3) Each and every tractor model presented for testing shall be a stock model and shall not be equipped with any special accessory unless regularly supplied to the trade.

Any tractor model not complying with this section shall not be tested under sections 2-2701 to 2-2711.

Applications shall be made to the board and shall be accompanied by specifications of the tractor model required by the board and by the applicable fees specified in section sections 2-2705 and 2-2705.01.

(4) If an official test application, with the required specifications and fees, is submitted to any Organization for Economic Cooperation and Development test station or to the University of Nebraska and an application for a temporary permit is and the fee prescribed in section 2-2705.01 are submitted, the department, with the approval of the board, may issue a temporary permit for the sale of the tractor model specified in the official test application.

The date on which the temporary permit terminates shall be fixed by the board.

All temporary permits shall be conditioned upon such tractor model being tested at a mutually agreed-upon date, and the person to whom a temporary permit has been issued shall submit a tractor model for testing which conforms to the specifications filed with the official test application.

Such tractor model shall be delivered for testing at the mutually agreed-upon date.

Upon failure so to do, all such fees deposited by such person shall be forfeited to the University of Nebraska Tractor Test Cash Fund, except that the fee imposed in section 2-2705.01 shall be deposited in and forfeited to the Tractor Permit Cash Fund, and in addition such person shall not be issued any temporary permit for a period of five years from the date such tractor was to be delivered for testing and until such person meets the obligations required under subsection (5) of this section to the department's satisfaction.

(5) All sales of tractors upon which a temporary permit has been issued shall be made subject to the final official test and approval of the tractor model as follows:

(a) If a tractor model upon which a temporary permit has been issued was not submitted for the official test and approval on the mutually agreed-upon date, the person to whom the temporary permit was issued shall repurchase any such tractor sold in Nebraska under the temporary permit.

A claim by a purchaser under this subdivision shall be brought within two years after the date of the expiration of the temporary permit;

and (b) If a tractor model upon which a temporary permit has been issued fails in the official test to meet the specifications of the tractor model which were filed with the application and fee fees, the person to whom the temporary permit was issued shall send a notice, as approved by the department, to any person in Nebraska who has purchased a tractor sold under the temporary permit.

The person to whom the temporary permit was issued shall either modify the tractor to meet the specifications filed with the board or remedy to the satisfaction of the purchaser any injury incurred by the purchaser which was caused by the failure of the tractor to meet the specifications claimed.

Such person shall be prohibited from modifying sales literature, advertisement claims, or specifications of the tractor to avoid such notice.

Sec.

123.

Section 2-2703.01, Reissue Revised Statutes of Nebraska, is amended to read:

2-2703.01 Upon application by any person and payment of the fee required in section 2-2705.01, the board may recommend to the department that a supplemental permit be issued to such person for the sale of a new tractor model based upon the official test results of a previous tractor model.

The specifications and performance representations of the new tractor model shall be compared to the official test results of the previous tractor model, and if there are no substantial changes in specifications, performance representations, and the capacity of the new tractor model to meet such specifications and representations of performance, the board shall recommend to the department the issuance of a supplemental permit.

The board may require further testing of the new tractor model upon which a permit is sought and may require the person making application to provide for reimbursement for the cost of such tests pursuant to section 2-2705.

If further testing is performed, the board shall certify the results of such tests and forward them to the department.

Sec.

124.

Section 2-2705, Reissue Revised Statutes of Nebraska, is amended to read:

2-2705 Application to the board for the testing of a tractor model by the University of Nebraska shall be accompanied by the fee prescribed in section 2-2705.01 and such fee as is prescribed by the Board of Regents of the University of Nebraska as a partial reimbursement for making the application.

Fees collected for the testing of tractors by the Nebraska Tractor Testing Laboratory shall be credited to the University of Nebraska Tractor Test Cash Fund, which fund is hereby created.

The fund shall be used by the Nebraska Tractor Testing Laboratory to defray the expenses of testing tractors.

Any accrued interest shall also be credited to the fund, except that the cash carryover of such fund from one biennium to the next biennium shall not exceed, by more than fifteen percent, the total cash fund expenditures for the average of the five preceding years.

Any amount in excess of such fifteen percent shall be forwarded to the University of Nebraska.

Any money in the fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.

-10- LB1072 LB1072 2026 The Board of Regents of the University of Nebraska may establish and change from time to time as it determines advisable a schedule of fees for such tractor tests , except that such fee schedule shall not include the application fee prescribed in section 2-2705.01.

Sec.

125.

Section 2-2706, Reissue Revised Statutes of Nebraska, is amended to read:

2-2706 The failure of any tractor model to meet the specifications and representations made by the applicant shall not prevent the applicant from placing on the market other tractor models that do comply with the permit requirements of sections 2-2701 to 2-2711.

Any tractor model that fails in the official test to meet the applicant's own specifications and representations may be retested upon submission of a new test application and the fee specified in section 2-2705 fees prescribed in sections 2-2705 and 2-2705.01.

Each and every permit issued under sections 2-2701 to 2-2711 shall specify the model or models included in such permit to sell.

Sec.

126.

Section 9-812, Revised Statutes Cumulative Supplement, 2024, is amended to read:

9-812 (1) All money received from the operation of lottery games conducted pursuant to the State Lottery Act in Nebraska shall be credited to the State Lottery Operation Trust Fund, which fund is hereby created.

All payments of the costs of establishing and maintaining the lottery games shall be made from the State Lottery Operation Cash Fund.

In accordance with legislative appropriations, money for payments for expenses of the division shall be transferred from the State Lottery Operation Trust Fund to the State Lottery Operation Cash Fund, which fund is hereby created.

All money necessary for the payment of lottery prizes shall be transferred from the State Lottery Operation Trust Fund to the State Lottery Prize Trust Fund, which fund is hereby created.

The amount used for the payment of lottery prizes shall not be less than forty percent of the dollar amount of the lottery tickets which have been sold.

Subject to Article III, section 24, of the Constitution of Nebraska, transfers may be made from the State Lottery Operation Trust Fund and the State Lottery Prize Trust Fund to the Education Future Fund at the direction of the Legislature.

(2) A portion of the dollar amount of the lottery tickets which have been sold on an annualized basis shall be transferred from the State Lottery Operation Trust Fund as provided in subsection (3) of this section.

The dollar amount transferred pursuant to this subsection shall equal the greater of (a) the dollar amount transferred in fiscal year 2002-03 or (b) any amount which constitutes at least twenty-two percent and no more than twenty-five percent of the dollar amount of the lottery tickets which have been sold on an annualized basis.

To the extent that funds are available, the Tax Commissioner and director may authorize a transfer exceeding twenty-five percent of the dollar amount of the lottery tickets sold on an annualized basis.

(3) Of the money available to be transferred as provided in this subsection:

(a) The first five hundred thousand dollars shall be transferred to the Compulsive Gamblers Assistance Fund to be used as provided in section 9-1006;

(b) Forty-four and one-half percent of the money remaining after the payment of prizes and operating expenses and the initial transfer to the Compulsive Gamblers Assistance Fund shall be used for education and transferred pursuant to section 79-3501;

(c) Forty-four and one-half percent of the money remaining after the payment of prizes and operating expenses and the initial transfer to the Compulsive Gamblers Assistance Fund shall be transferred to the Nebraska Environmental Trust Fund to be used as provided in the Nebraska Environmental Trust Act;

(d) Ten percent of the money remaining after the payment of prizes and operating expenses and the initial transfer to the Compulsive Gamblers Assistance Fund shall be transferred to the Nebraska State Fair Board if the most populous city within the county in which the fair is located provides matching funds equivalent to ten percent of the funds available for transfer.

Such matching funds may be obtained from the city and any other private or public entity, except that no portion of such matching funds shall be provided by the state.

If the Nebraska State Fair ceases operations, ten percent of the money remaining after the payment of prizes and operating expenses and the initial transfer to the Compulsive Gamblers Assistance Fund shall be transferred to the General Fund;

and (e) One percent of the money remaining after the payment of prizes and operating expenses and the initial transfer to the Compulsive Gamblers Assistance Fund shall be transferred to the Compulsive Gamblers Assistance Fund to be used as provided in section 9-1006.

(4) Any money in the State Lottery Operation Trust Fund, the State Lottery Operation Cash Fund, or the State Lottery Prize Trust Fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.

Beginning July 1, 2026, any investment earnings from investment of money in these funds shall be credited to the Education Future Fund.

(5) Unclaimed prize money on a winning lottery ticket shall be retained for a period of time prescribed by rules and regulations.

If no claim is made within such period, the prize money shall be used at the discretion of the Tax Commissioner for any of the purposes prescribed in this section.

Sec.

127.

Section 9-1107, Revised Statutes Supplement, 2025, is amended to read:

-11- LB1072 LB1072 2026 9-1107 (1) The Racetrack Gaming Fund is created.

The fund shall consist of all license, application, and other fees collected under the Nebraska Racetrack Gaming Act and all license fees and gross tax receipts collected by the commission under sections 2-1203, 2-1203.01, and 2-1208 relating to horseracing but shall not include taxes collected pursuant to section 2-1208.01.

The fund shall be used for administration of the Nebraska Racetrack Gaming Act and the administration of horseracing pursuant to Chapter 2, article 12.

Transfers may be made from the fund to the General Fund and the Compulsive Gamblers Assistance Fund at the direction of the Legislature.

Any money in the Racetrack Gaming Fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.

Beginning October 1, 2024, any investment earnings from investment of money in the fund shall be credited to the General Fund.

(2) The State Treasurer shall transfer any money in the Racing and Gaming Commission's Racing Cash Fund on September 3, 2025, to the Racetrack Gaming Fund.

Sec.

128.

Section 13-2041, Reissue Revised Statutes of Nebraska, is amended to read:

13-2041 There is hereby created the Integrated Solid Waste Management Cash Fund.

All fees collected by the department pursuant to this section or fees designated pursuant to section 13-2042 or money forfeited under subsection (21) of section 81-1505 shall be remitted to the State Treasurer for credit to the fund.

Forfeited funds may only be used for purposes specified in the underlying financial assurance instrument.

Transfers may be made from the Integrated Solid Waste Management Cash Fund to the General Fund at the direction of the Legislature.

Any money in the Integrated Solid Waste Management Cash Fund fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.

The council shall adopt and promulgate rules and regulations establishing a fee schedule to be paid to the department by persons applying for a permit to operate a facility pursuant to the Integrated Solid Waste Management Act or the Environmental Protection Act.

Payment shall be made in full to the department before the application is processed.

By October 1 of each year, any person holding a permit under the Integrated Solid Waste Management Act or to operate a solid waste management facility under the Environmental Protection Act shall pay an annual fee in an amount to be determined by the council.

The annual fee shall be sufficient to cover the costs of ongoing permit considerations.

The fees collected pursuant to this section shall not exceed the amount necessary to pay reasonable costs of administering the permit program pursuant to the Integrated Solid Waste Management Act or the Environmental Protection Act.

The State Treasurer shall transfer one million three hundred eighty-four thousand four hundred eighty-four dollars from the Integrated Solid Waste Management Cash Fund to the Superfund Cost Share Cash Fund on or before June 1, 2006.

Sec.

129.

Section 19-5707, Revised Statutes Cumulative Supplement, 2024, is amended to read:

19-5707 The Municipality Infrastructure Aid Fund is created.

The fund shall be administered by the Department of Economic Development and shall be used for the purposes of the Municipality Infrastructure Aid Act, except that transfers may be made from the fund to the General Fund at the direction of the Legislature.

The Municipality Infrastructure Aid Fund shall consist of money transferred by the Legislature and money that was recouped under the Municipality Infrastructure Aid Act.

Any money in the fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.

Investment earnings from investment of money in the fund shall be credited to the fund.

Sec.

130.

Section 29-2262.07, Reissue Revised Statutes of Nebraska, is amended to read:

29-2262.07 The Probation Program Cash Fund is created.

All funds collected pursuant to section 29-2262.06 shall be remitted to the State Treasurer for credit to the fund.