PREPARED BY: John Wiemer
LB 113 DATE PREPARED: January 31, 2025
PHONE: 402-471-0051
Revision: 00
FISCAL NOTE
LEGISLATIVE FISCAL ANALYST ESTIMATE
ESTIMATE OF FISCAL IMPACT – STATE AGENCIES (See narrative for political subdivision estimates)
FY 2025-26 FY 2026-27
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
CASH FUNDS
FEDERAL FUNDS
OTHER FUNDS
TOTAL FUNDS
Any Fiscal Notes received from state agencies and political subdivisions are attached following the Legislative Fiscal Analyst Estimate.
LB 113 amends the Nebraska Liquor Control Act.
Under the bill, the holder of a manufacturer’s license may continue to operate up to ten, a change from five, retail locations which are in
operation at the time such manufacturer’s license is issued and shall divest itself from retail locations in excess of ten, a change from
five, locations.
The bill changes the number of licensed premises for craft brewery and microdistillery licensees from five to ten separate physical
locations.
The bill amends requirements for holders of microdistillery licenses so that they may directly sell for resale up to $5,000 gallons per
calendar year of microdistilled products produced at their licensed premises directly to retail licensees located in the State of Nebraska
which hold the appropriate retail license, under specified conditions. This is a change from 500 gallons per calendar year.
The Nebraska Liquor Control Commission estimates no fiscal impact. There is no basis to disagree with this estimate.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 113 AM: AGENCY/POLT. SUB: Liquor Control Commission
REVIEWED BY: Jacob Leaver DATE: 1/15/2025 PHONE: (402) 471-4173
COMMENTS: Concur with the Liquor Control Commission’s estimate of no fiscal impact as a result of LB 113.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 113 AM: AGENCY/POLT. SUB: Nebraska Association of County Officials
REVIEWED BY: Jacob Leaver DATE: 1/15/2025 PHONE: (402) 471-4173
COMMENTS: Concur with NACO’s estimated minimal savings as a result of LB 113.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 113 AM: AGENCY/POLT. SUB: Lancaster County Clerk
REVIEWED BY: Jacob Leaver DATE: 1/21/2025 PHONE: (402) 471-4173
COMMENTS: Concur with the Lancaster County Clerk’s estimate of no fiscal impact as a result of LB 113.
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 113 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Lancaster County Clerk
Prepared by:
(3) Matt Hansen Date Prepared:
(4)
1/17/2025 Phone:
(5)
(402) 441-7481
ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION
FY 2025-26 FY 2026-27
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
CASH FUNDS
FEDERAL FUNDS
OTHER FUNDS
TOTAL FUNDS
Explanation of Estimate:
No fiscal impact.
_____________________________________________________________________________________________________ _
BREAKDOWN BY MAJOR OBJECTS OF EXPENDITURE
Personal Services:
POSITION TITLE
NUMBER OF POSITIONS
25-26 26-27
2025-26
EXPENDITURES
2026-27
EXPENDITURES
Benefits………………………………...……
Operating…………………………...……….
Travel………………………………………..
Capital outlay…………………...…………..
Aid…………………………………………...
Capital improvements……………………...
TOTAL……………………………… .....
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 113 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Liquor Control Commission
Prepared by:
(3) LeAnna Prange Date Prepared:
(4)
1/14/25 Phone:
(5)
471-4892
ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION
FY 2025-26 FY 2026-27
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
0 0 0 0
CASH FUNDS
0 0 0 0
FEDERAL FUNDS
0 0 0 0
OTHER FUNDS
0 0 0 0
TOTAL FUNDS
0 0 0 0
Explanation of Estimate:
No fiscal impact expected.
_____________________________________________________________________________________________________ _
BREAKDOWN BY MAJOR OBJECTS OF EXPENDITURE
Personal Services:
POSITION TITLE
NUMBER OF POSITIONS
25-26 26-27
2025-26
EXPENDITURES
2026-27
EXPENDITURES
Benefits………………………………...……
Operating…………………………...……….
Travel………………………………………..
Capital outlay…………………...…………..
Aid…………………………………………...
Capital improvements……………………...
TOTAL……………………………… .....
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 113 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Nebraska Association of County Officials
Prepared by:
(3) Elaine Menzel Date Prepared:
(4)
1/15/2025 Phone:
(5)
402.434.5660
ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION
FY 2025-26 FY 2026-27
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
CASH FUNDS
FEDERAL FUNDS
OTHER FUNDS
TOTAL FUNDS
Explanation of Estimate:
LB 113 would allow a holder of manu facturer of alcohol license to operate up to ten retail locations increased
from five retail locations and craft brewers and microdistilleries to operate up to ten increased from five
physical locations. These increases would lessen the administerial processing required by the county and
result in minimal savings to them.
_____________________________________________________________________________________________________ _
BREAKDOWN BY MAJOR OBJECTS OF EXPENDITURE
Personal Services:
POSITION TITLE
NUMBER OF POSITIONS
25-26 26-27
2025-26
EXPENDITURES
2026-27
EXPENDITURES
Benefits………………………………...……
Operating…………………………...……….
Travel………………………………………..
Capital outlay…………………...…………..
Aid…………………………………………...
Capital improvements………………… …...
TOTAL…………………………… ….....