PREPARED BY: John Wiemer
LB 16 DATE PREPARED: January 28, 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 See Below See Below See Below See Below
Any Fiscal Notes received from state agencies and political subdivisions are attached following the Legislative Fiscal Analyst Estimate.
LB 16 establishes the Nebraska Consumable Hemp Control Act.
The Act creates the Nebraska Hemp Control Commission (Commission). The Commission shall consist of the members of the
Nebraska Liquor Control Commission.
The executive director of the Nebraska Liquor Control Commission shall also serve as executive director of the Nebraska Hemp Control
Commission. The executive director shall keep a record of all pro ceedings, transactions, communications, and official acts of the
Nebraska Hemp Control Commission. The executive director shall be the custodian of all records and perform such other duties as the
Commission may prescribe.
The Commission may, with the advice and approval of the Governor, appoint or employ such clerks and other employees as may be
necessary to carry out the Nebraska Consumable Hemp Control Act or to perform the duties and exercise the powers conferred by law
upon the C ommission.
The office of the Commission shall be in Lincoln, but the Commission may, with the approval of the Governor, establish and maintain
branch offices at places other than the seat of government.
The Attorney General of Nebraska shall designate an assistant atto rney general or assistant attorneys general when requested by the
Commission and directed by the Governor, and the services of such assistant attorney general or assistant attorneys general shall be
available to the Commission whenever demanded. The compensation of such assistant attorney general or assistant attorneys general
as are assigned to the Commission shall be paid by the office of the Attorney General.
The bill specifies the powers, functions, and duties of the Commission .
The Commission may adopt and promulgate rules and regulations to carry out the Act.
The bill specifies the powers, functions, and duties of local governing bodies with respect to retail licenses within its jurisdiction.
The Commission may issue a retailer license to any person to sell and offer for sale at ret ail either in the original package or otherwise,
as prescribed in the retail license, on the premises specified in the retail license, any consumable hemp product. The applicant for a
license shall submit two legible sets of fingerprints to be furnished to the Federal Bureau of Investigation through the Nebraska State
Patrol (NSP) for a national criminal history record check and the fee for such record check payable to the NSP. The application for initial
issuance shall also have a licensing fee of $500 and an application fee of $400. A licensee may renew a license annually by filing with
the Commission an application along with a licensing fee of $500 and an application fee of $45.
On or before January 1, 2026, the Commission shall adopt and promulgate rules and regulations governing p rograms which provide
training for persons employed in the sale of consumable hemp products and the management of licensed premises. The Commission
may charge each person enrolling in the training program an enrollment fee, as provided in the rules and regulations, but such fee shall
not exceed $30. All such fees shall be collected by the Commission and remitted to the State Treasurer for credit to the Nebraska
Consumable Hemp Control Commission Cash Fund created in the bill.
CONTINUED ON PAGE 2 LB 16
PAGE 2
The bill establishes an excise tax on the first sale or transfer of consumable hemp products by a distributor to a retail licensee. The tax
shall be at a rate of 3% of:
• The average market rate of the consumable hemp products if the transactio n is between affiliated licensees; or
• The contract price for consumable hemp products if the transaction is between unaffiliated licensees ;
Every retail licensee shall file a return with the Commission by the 20
th
day of the month following the month reported and with the
report shall remit the amount of excise tax due. The Commission shall collect the excise tax and shall account for and remit to the State
Treasurer at least once each month all money collected pursuant to such tax for credit to the General Fund.
The bill adds that members of the Nebraska Liquor Control Commission shall also serve as the members of the Nebraska Consumable
Hemp Control Commission.
Revenues:
The Department of Revenue and the Nebraska Liq uor Control Commission both provided estimates for the excise tax collections in the
bill. Additionally, the Nebraska Liquor Control Commission estimated fees to be collected. The methodologies for both agencies varied
greatly. More time is needed to review these methodologies. Upon further review, the fiscal note will be updated with revenue
estimates.
The Nebraska State Patrol estimates revenues of $45,250 in FY26 and $27,150 in FY27 credited to the Nebraska State Patrol Cash
Fund. There is no basis to disagree with this estimate.
Expenditures:
The Nebraska Liquor Control Commission estimates expenditures based upon if the Nebraska Hemp Control Commission works in
tandem with the Nebraska Liquor Control Commission and expenditures based upon the Nebraska Hemp Control C ommission being a
stand-alone Commission. It is unclear from the language in the bill, if the new Nebraska Hemp Control Commission is a stand-alone
agency or housed administratively under the Nebraska Liquor Control Commission.
The Attorney General estimates a need for an Assistant Attorney General as a result of the bill. There is no basis to disagree with this
estimate.
The Nebraska State Patrol estimates 3 additional full -time staff to process the required background checks and to accommodate for
future growth in the number of retailers anticipated. Cash Fund revenues discussed above partially cover these Ge neral Fund costs but
the Nebraska State Patrol estimates General Fund costs of $133,080 in FY26 and $135,579 in FY27 as a result of the bill. There is no
basis to disagree with this estimate.
The Department of Administrative Services (DAS) estimates a need for additional revolving fund appropriations as a result of the bill.
There is no basis to disagree with this estimate.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 16 AM: AGENCY/POLT. SUB: Attorney General
REVIEWED BY: Joe Massey DATE: 1/15/2025 PHONE: (402) 471-4181
COMMENTS: No basis to disagree with the Attorney General’s assessment of fiscal impact from LB 16
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 16 AM: AGENCY/POLT. SUB: State Treasurer
REVIEWED BY: Joe Massey DATE: 1/21/2025 PHONE: (402) 471-4181
COMMENTS: No basis to disagree with the State Treasurer’s assessment of no fiscal impact from LB 16
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 16 AM: AGENCY/POLT. SUB: Department of Revenue
REVIEWED BY: Joe Massey DATE: 1/27/2025 PHONE: (402) 471-4181
COMMENTS: No basis to disagree with the Department of Revenue assessment of fiscal impact from LB 16
CONTINUED ON PAGE 3
LB 16
PAGE 3
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 16 AM: AGENCY/POLT. SUB: Liquor Control Commis sion
REVIEWED BY: Joe Massey DATE: 1/21/2025 PHONE: (402) 471-4181
COMMENTS: Liquor Control Commission’s assessment of fiscal impact from LB 16 appears reasonable using the
assumptions provided
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 16 AM: AGENCY/POLT. SUB: Nebraska State Patrol
REVIEWED BY: Joe Massey DATE: 1/22/2025 PHONE: (402) 471-4181
COMMENTS: Concur with the Nebraska State Patrol’s assessment of impact from the transfer articulated in LB 16
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 16 AM: AGENCY/POLT. SUB: Department of Administrative Services
REVIEWED BY: Joe Massey DATE: 1/22/2025 PHONE: (402) 471-4181
COMMENTS: No basis to disagree with the Department of Administrative Services assessment of fiscal impact from LB: 16
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 16 AM: AGENCY/POLT. SUB: Lancaster County Clerk
REVIEWED BY: Joe Massey DATE: 1/21/2025 PHONE: (402) 471-4181
COMMENTS: No basis to dispute that there will be a fiscal impact from LB 16. Insufficient information to concur or dispute
with the Lancaster County Clerk assessment of net fiscal impact.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 16 AM: AGENCY/POLT. SUB: Lancaster County Department of Corrections
REVIEWED BY: Joe Massey DATE: 1/14/2025 PHONE: (402) 471-4181
COMMENTS: No basis to disagree with the Lancaster County Department of Correction’s assessment of no fiscal impact
from LB 16
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 16 AM: AGENCY/POLT. SUB: Lancaster County Sheriff’s Office
REVIEWED BY: Joe Massey DATE: 1/15/2025 PHONE: (402) 471-4181
COMMENTS: No basis to disagree with the Lancaster County Sheriff’s Office assessment of indeterminate impact
from LB 16.
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 16 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Department of Administrative Services (DAS) State Building
Division (SBD) & Office of the Chief Information Officer
Prepared by:
(3) Brent Flachsbart
Ann Martinez
Date Prepared:
(4)
1/10/25 Phone:
(5)
531-207-9029
402-471-4135
ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION
FY 2025-26 FY 2026-27
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
CASH FUNDS
FEDERAL FUNDS
REVOLVING
FUNDS
TOTAL FUNDS
See Below See Below
Explanation of Estimate:
LB 16, as introduced, would require funding for the purpose of creating the Nebraska Consumable Hemp Control
Commission. The Commission may, with the approval of the Governor, appoint or employ such clerks and other
employees as may be necessary. The Commission shall be in Lincoln but may, with the approval of the Governor,
establish and maintain branch offices in other places.
The Department of Administrative Services – State Building Division (DAS-SBD) would have the responsibility of
securing office space for the new commission. DAS-SBD would require additional revolving fund spending authority
to provide commercial space to accommodate the need for personnel. It is undeterminable at this time if state-
owned space would be available.
Typically, each person requires 200-225 square feet at a rate of approximately $24 per square feet. The current
rent estimate per person is between $4,800 to $5,400 (200 x $ 24 = $4,800) (225 x $24 = $5,400). DAS-SBD would
bill the Commission monthly for the lease.
There would also be a one- time cost for furniture, fixtures, and equipment (FFE) of about $8,000 per person. These
costs could be paid directly by the C ommission to the vendor or processed and billed back to the Commission by
DAS-SBD.
The creation of the Commission would incur one-time and on-going services from the DAS Office of the Chief
Information Officer (DAS-OCIO). The commercial space may require one-time network setup costs estimated at
$815 plus monthly services for additional phone, computer lease, and other technology services estimated at $254
per month. The new Commission would be billed for the one -time and on- going costs. The OCIO would request
additional revolving fund spending authority to provide these one-time and on- going services.
DAS - SBD and DAS -OCIO would require an increase in revolving fund appropriation that is sufficient to cover the
additional operational costs because of the creation of the new Commission.
Annually, low estimates per employee would be $15,848 and high estimates $17,263. Should the Commission hire
ten employees, DAS averaged the high and low estimates to determine approximate annual revolving fund
appropriation requests for SBD and OCIO to be $165,555 the first year (includes the one- time costs), and $85,555
in the following years.
_____________________________________________________________________________________________________ _
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) 16 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:
The fiscal impact is unknown. W e do not have a way of estimating the number of li censes that would be issued
in our county.
If the number of licenses is comparable to the number of tobacco licenses currently issued, we would estimate
that the County Clerk’s office could process those within existing staff time.
_____________________________________________________________________________________________________ _
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) 16 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Liquor Control Commission
Prepared by:
(3) LeAnna Prange Date Prepared:
(4)
1/28/25 Phone:
(5)
471-4892
ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION
FY 2025-26 FY 2026-27
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
742,000 3,574,475 712,000 4,302,050
CASH FUNDS
0 0 0 19,000
FEDERAL FUNDS
0 0 0 0
OTHER FUNDS
0 475,000 0 475,000
TOTAL FUNDS
742,000 4,049,475 712,000 4,796,050
Explanation of Estimate:
If Hemp Control Commission works in tandem with the Liquor Control Commission, the Revenue of this fiscal
note assumes issuances of licenses and collection of excise tax outlined in LB 16. The excise tax will be
reduced the first fiscal year to 9 months since effective date would be approximately September 2025 and
excise tax collection would start the following month October 2025. If Hemp Control Commission is a stand-
alone Commission, the Revenue may be delayed until new Commission is operational.
Revenue
Information provided by members of the hemp industry selling consumable hemp products. These
establishments estimated their 3% excise tax as $8,518 per establishment for 350 stand-alone stores
which equal $2,981,300 excise tax revenue. From a polling of 6,000 liquor license holders,
approximately 10 percent of liquor license holders intend to sell consumable help products as part of
their liquor business. Average excise tax collection on liquor/hemp establishments are estimated at
25% of stand-alone establishments. Twenty-five percent of $8,518 is $2,130 x 600 establishments
which equals $1,278,000 additional excise tax. Total projected excise tax revenue would be
$4,259,300 deposited into the General Fund. Licensing fees annually (with renewal annually) of $500 x
950 estimated wanting to sell consumable hemp products is $475,000 deposited into the Common
School Fund; $400 One -time application fees for 950 retail stores is $380,000 deposited into the
General Fund the first fiscal year; $45 renewal fees for 950 retail stores for FY 2026- 2027 &
subsequent years is $42,750 deposited into General Fund.
Seller Training for Hemp Consumable Products is estimated at $19 ,000 (950 retail employees x $2 0)
deposited into the Nebraska Consumable Hemp Control Commission Cash Fund. Because this training
program will need to be created, revenue is delayed until FY2026 -2027.
Expenditures
The Expenditures of this fiscal note assumes that the Hemp Control Commission would work in tandem with
the Nebraska Liquor Control Commission and Liquor Control Commission resources could be used for both
Commissions. Additional enforcement is required to ensure compliance and reporting consumable hemp
licensees by hiring 3 sworn officers, configuring the Liquor Commission’s software system to add reporting in
units other than gallons, and two staff members to handle increased licensing of approximately 950 locations
and collecting excise taxes. Total projected expenditures for this option (Option A) are FY2025- 2026 $742,000
and FY 2026-2027 $712,000.
PSL for 1 Licensing, 1 Auditor, 3 sworn officers $458,000
Personnel related expenses(FICA, Health, Retirement) $129,000
General Expenses (computers, enforcement gear, small rent increase) $125,000
Total Annual Expenditures $712,000
1 X Expenditures, 1 configuration to current system $25,000
Cubicles/Office Furniture $5,000
Total Expenditures Option A $742,000 If LB 16 assumes a stand- alone Hemp Control Commission, please use OPTION B as outlined here.
OPTION B: Assuming a stand- alone Nebraska Hemp Control Commission, total projected expenditures are
FY 2025- 2026 $3,582,825 and FY 2026-2027 $1,565,325. Staffing is projected for half of the positions of the
Liquor Control Commission. Functions required per LB 16 are licensing, background checks, legal actions
against licensees, enforcement against licensees to ensure compliance, excise tax collection and auditing. A
software system will be required for the new Commission.
PSL for half of Liquor Commission staff plus 3 sworn officers $910,000
Personnel related expenses(FICA, Health, Retirement) $333,325
General Expenses(computers, office equipment, rent, enforcement gear) $322,000
Total Annual Expenditures $1,565,325
1 X Expenditures, Software System $2,000,000
Cubicles/Office Furniture $17,500
Total 1 X Expenditures $2,017,500
Total Expenditures Option B $3,582,825
_____________________________________________________________________________________________________ _
BREAKDOWN BY MAJOR OBJECTS OF EXPENDITURE
Personal Services:
POSITION TITLE
NUMBER OF POSITIONS
25-26 26-27
2025-26
EXPENDITURES
2026-27
EXPENDITURES
Administrative Specialist (Licensing) 1 1 42,000 42,000
Fiscal Compliance Analyst (Auditor) 1 1 56,000 56,000
Sworn Officers (arresting power) 3 3 360,000 360,000
Benefits………………………………...…… 129,000 129,000
Operating…………………… ……...………. 105,000 105,000
Travel……………………………………….. 20,000 20,000
Capital outlay…………………...…………..
Aid…………………………………………...
Capital improvements……………………... 30,000
TOTAL…………… ………………… ..... 742,000 712,000
LB 16 Fiscal Note 2025
State Agency Estimate
State Agency Name: Department of Revenue Date Due LFO:
Approved by: James R. Kamm Date Prepared: 01/24/2025 Phone: 471-5896
FY 2025-2026 FY 2026-2027 FY 2027-2028
Expenditures Revenue Expenditures Revenue Expenditures Revenue
General Funds $499,000 $698,800 $734,000
Cash Funds Minimal Minimal Minimal
Federal Funds
Other Funds
Total Funds $499,000 $698,800 $734,000
Major Objects of Expenditure
25-26 26-27 27-28 25-26 26-27 27-28
Class Code Classification Title FTE FTE FTE Expenditures Expenditures Expenditures
Benefits………………………………………………………………………………………………………….
Operating Costs………………………………………………………………………………………………….
Travel……………………………………………………………………………………………………………
Capital Outlay…………………………………………………………………………………………………...
Capital Improvements…………………………………………………………………………………………...
Total…………………………………………………………………………………………………………….
LB 16 creates the Nebraska Consumable Hemp Control Act (Act) . It imposes an excise tax upon consumable
hemp products. Consumable hemp product is defined as a product which includes hemp, and which is intended
for human or animal consumption by inhalation or ingestion. It defines hemp as the same meaning as in section
2-503.
The excise tax is levied and collected on the first retail sale or transfer of consumable hemp products by a
distributor to a retail license. The tax shall be at a rate of three percent (3%) of
• The average market rate of the consumable hemp products by a distributor if the transaction is between
affiliated licensees; or
• The contract price for consumable hemp products if the transaction is between unaffiliated licensees.
The excise tax is in addition to all other occupation or privilege taxes imposed by the state or any political
subdivision of the state. Every license will file a return with the commission by the twentieth of the month
following the month reported and remit the amount of excise tax due.
The commission shall collect the excise tax and shall account for a remit to the State Treasurer at least one each
month all money collected pursuant to such tax for credit to the General Fund.
The Act also creates the Nebraska Hemp Control Commission and will consist of members of the Nebraska Liquor
Control Commission. One of the commissions duties includes receiving, accounting for, and remitting to the State
Treasurer state license fees and taxes provided in the A ct.
The Act creates the Nebraska Consumable Hemp Control Cash Fund (Fund), and any monies collected from
enrollment fee, procedures and fees for certification is credited to this fund. The purpose of the fund is to cover
administrative costs, including salary and benefits, incurred by the commission and to defray the costs associated
with electronic regulatory transactions, industry education events, enforcement training, and equipment for
regulatory work. Transfers may be made from the Fund to the General Fund at the direction of the Legislature. LB 16, page 2 Fiscal Note 2025
It is estimated that LB 16 will have the following impact:
Fiscal Year
General Fund
Revenues
Nebraska Consumable
Hemp Control Cash Fund
FY 2025-26 $499,000 Minimal
FY 2026-27 $698,800 Minimal
FY 2027-28 $734,000 Minimal
FY 2028-29 $770,400 Minimal
It is estimated that there will be no costs to the Department of Revenue to implement this bill.
The operative date for this bill is three months after the adjournment of the Legislature. Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 16 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Nebraska State Patrol
Prepared by:
(3) Carol Aversman Date Prepared:
(4)
01/17/2025 Phone:
(5)
402-471-4545
ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION
FY 2025-26 FY 2026-27
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
$133,080 $135,579
CASH FUNDS
$45,250 $45,250 $27,150 $27,150
FEDERAL FUNDS
OTHER FUNDS
TOTAL FUNDS
$178,330 $45,250 $162,729 $27,150
Explanation of Estimate:
The Nebraska Consumable Hemp Act creates a commission to regulate all phases of retail sales of
consumable hemp products, except for those specifically excluded by the Act. This includes receiving
applications, issuing licenses and suspending , canceling and revoking licenses of retailers. An applicant for
license shall submit (1) an application to the commission, (2) two legible sets of fingerprints to be furnished to
the Federal Bureau of Investigation through the Nebraska State Patrol for a national criminal history record
check and (3) the fee for such record check payable to the Patrol. Research conducted by the Patrol indicates
that there are approximately 450 retailers presently in existence in the State. It is anticipated that the number
of retailers within the State will continue to grow over time, although the rate of growth is not able to be
determined at this time. Note that the bill requires that both the owners and the managers of the retailers must
undergo background checks. For purposes of this fiscal note, it has been estimated that each existing retailer
will require 2 or more background checks in the first year of the biennium for a total population of 1,000
background checks for FY 26. For the 2
nd
year of the biennium a growth rate of 2 5% in the number of new
retailers (250) has been estimated, along with new background checks at existing retailers due to new
employees and turnover (350), at a rate of 33%, resulting in an estimated total population of approximately 600
background checks in FY 27. As stated earlier, this market is predicted to continue to grow, and accordingly
so will the number of required background checks.
The State Patrol has estimated that 3 additional full-time FTE will be needed to process the required
background checks, and to accommodate for future growth in the number of retailers anticipated. Total
salaries and benefits for FY 26 are estimated at $104,108 and $38,834 per year respectively. Salaries and
benefits for FY 27 are estimated at $107,232 and $39,999 per year respectively. Ongoing OCIO charges for
laptop leases and support fees total $7,578 and $7,848 per year for FY 26 and FY 27, respectively. Office
supplies have been estimated at approximately $4 50 per year. One-time costs for computer monitors,
workstations and equipment total $1 5,360 in FY 26 only. Lastly, fees charged by the FBI total $12, 000 and
$7,200 for FY 26 and FY 27, respectively (based on recently published reduced rates of $12 .00 per applicant).
Revenues have been estimated at $4 5,250 and $27,150 for FY 26 and FY 27, respectively, which will be
deposited in the Nebraska State Patrol Cash Fund ($45.25 per applicant). Note that the revenues received by
the Cash Fund do not cover the full cost of the expenses. Therefore, the shortfall has been reflected as
General Fund costs.
_____________________________________________________________________________________________________ _
BREAKDOWN BY MAJOR OBJECTS OF EXPENDITURE
Personal Services:
POSITION TITLE
NUMBER OF POSITIONS
25-26 26-27
2025-26
EXPENDITURES
2026-27
EXPENDITURES
Office Specialist 2 2 $67,712 $69,744
Administrative Technician 1 1 $36,396 $37,488
Benefits………………………………...…… $38,834 $39,999
Operating…………………………...………. $20,028 $15,498
Travel………………………………………..
Capital outlay…………………...………….. $15,360
Aid…………………………………………...
Capital improvements……………………...
TOTAL……………………………… ..... $178,330 $162,729
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 16 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
State Treasurer
Prepared by:
(3) Jason Walters Date Prepared:
(4)
Phone:
(5)
402-471-2793
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:
The State Treasurer’s Office doesn’t expect any fiscal impact from LB 16 to the office.
_____________________________________________________________________________________________________ _
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) 16 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Lancaster County Department of Corrections
Prepared by:
(3) Lt. Joe Anderson Date Prepared:
(4)
1-13-25 Phone:
(5)
(402) 441-1919
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
_____________________________________________________________________________________________________ _
BREAKDOW N 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) 16 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Lancaster County Sheriff’s Office
Prepared by:
(3) Chief Deputy Ben Houchin Date Prepared:
(4)
January 14, 2025 Phone:
(5)
402-441-6500
ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBD IVISION
FY 2025-26 FY 2026-27
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
Can not be
determined NA
Can not be
determined NA
CASH FUNDS
0 NA 0 NA
FEDERAL FUNDS
0 NA 0 NA
OTHER FUNDS
0 NA 0 NA
TOTAL FUNDS
Unknown NA Unknown NA
Explanation of Estimate:
At the present time there are to many variables to be able to determine the fiscal cost this bill will have on the
Lancaster County Sheriff’s Office. There is no way to know how many businesses will be licensed in Lancaster
County. There will also be cost in training deputies on the new laws and regulations. I am also unable to say
how many compliance checks and application checks that the Sheriff’s Office will have to complete.
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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……………………………….....