PREPARED BY: Kenneth Boggs
LB 172 DATE PREPARED: January 30, 2025
PHONE: 402-471-0050
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 f ollowing the Legislative Fiscal Analyst Estimate.
LB 172 amends existing statutes related to child pornography.
The bill expands the definition of child pornography to include computer-generated imagery indistinguishable from real children and
replaces related terminology with "visual depictions of sexually explicit conduct involving minors."
The bill criminalizes compelling a child to appear in such depictions and amends the Exploited Children’s Civil Remedy Act to include
aiding in their creation or distribution. Penalties for repeat offenders are increased, with first-time violations by minors classified as
Class III felonies, adults facing Class ID felonies, and repeat offenses resulting in Class IC felonies. Enhanced sent encing applies to
multiple sexual offenses, and forfeiture provisions are strengthened for assets used in these crimes. The bill also clarifies procedures
for handling digital evidence, ensures law enforcement retains control while allowing controlled expe rt review, expands judicial oversight
on sentencing, and mandates pretrial hearings to determine if seized property was involved in a crime.
The Supreme Court states a minimal fiscal impact from LB 172.
ADMINISTRATIVE SERVICES STATE BUDGET D IVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 172 AM: AGENCY/POLT. SUB: Supreme Court
REVIEWED BY: Jacob Leaver DATE: 2/4/2025 PHONE: (402) 471-4173
COMMENTS: Concur with the Supreme Court’s estimate of minimal fiscal impact as a result of LB 172.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 172 AM: AGENCY/POLT. SUB: Attorney General
REVIEWED BY: Jacob Leaver DATE: 1/17/2025 PHONE: (402) 471-4173
COMMENTS: No basis to dispute the Attorney General’s estimate of no fiscal impact as a result of LB 172.
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 172 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
05 Supreme Court
Prepared by:
(3) Eric Asboe Date Prepared:
(4)
2/2/2025 Phone:
(5)
402-326-9215
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:
Minimal fiscal impact to provide judicial educ ation. No additional resources required.
_____________________________________________________________________________________________________ _
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……………………………… .....