PREPARED BY: Suzanne Houlden
LB 173 DATE PREPARED: February 20, 2025
PHONE: 402-471-0057
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 $13,062,234 $14,062,234
CASH FUNDS
FEDERAL FUNDS
OTHER FUNDS
TOTAL FUNDS $13,062,234 $14,062,234
Any Fiscal Notes received from state agencies and political subdivisions are attached following the Legislative Fiscal Analyst Estimate.
LB 173 appropriates $13,062,234 from the General Fund for FY26 and $14,062,234 from the General Fund for FY27 as aid to
community colleges, to be used for the purpose of dual enrollment. Dual enrollment is defined as a course delivered to a student for
which credit may be applied toward high school graduation requirements or will be reported on the student’s high school transcript and
for which credit may be applied t oward graduation at a postsecondary educational institution.
In its budget request for the FY26-FY27 biennium, the Comm unity Colleges had requested $10,000,000 for FY26, and $11,000,00 0 for
FY27, for General Funds to be used for dual enrollment. This request has not been included in the Appropriation committee preliminary
recommendation for the upcoming biennium.