PREPARED BY: John Wiemer
LB 184 DATE PREPARED: January 22, 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 184 provides that no tobacco stor e would be able to sell, offer for sale, or distribute any object containing nitrous oxide in any form
or willingly allow such an object to be taken from such store by any person. A person holding specified licensing for a tobacco specialty
store who violates this would be g uilty of misdemeanors and be subject to the additional penalty of revocation and forfeiture of such
license, at the discretion of the court before wh om the complaint for the violation may be heard. All objects containing nitrous oxide that
would be sold, offered for sale, given, or furnished in violation of this section would be subject to seizure, forfeiture, and destruction.
The cost of such seizure, forfeiture , and destruction would be borne by the person from who the products are seized.
The bill provides that a person holding the specified license could not , by delivery sale, sell, give, or furnish to any consumer in this
state any object containing nitrous oxide in any form. A violation of this would be a Class I misdemeanor. Any common carrier that
knowingly transports any object containing nitrous oxide in any form for a person who is in violation is guilty of a Class I Misdemeanor.
In addition to any other penalty, a violation of this section would constitute a deceptive trade practice under the Uniform Deceptive
Trade Practices Act and would be subject to any remedies or penalties av ailable for a violation of such act. All objects containing
nitrous oxide that would be sold, offered for sale, given, or furnished in violation of this section would be subject to seizure, forfeiture,
and destruction and could not be purchased or sold in the state. The cost of such seizure, forfeiture, and destruction would be borne by
the person from who the products are seized.
Section 6 provides that a person could not sell, offer for sale, or distribute an object that is specifically designed for inhaling nitrous
oxide for recreational purposes or that the person knows will be used to inhale nitrous oxide for recreation al purposes. A violation would
result in misdemeanors. All objects containing n itrous oxide that would be sold, offered for sale, given, or furnished in violation of this
section would be subject to seizure, forfeiture and destruction. The cost of such seizure, forfeiture, and destruction would be borne by
the person from whom the products are seized.
The Department of Revenue estimates a minimal impact to General Fund revenues as a result of this bill. There is no basis to disagree.
The Nebraska State Patrol estimates no fiscal impact from this bill. There is no basis to disagree.
The Supreme Court est imates minimal fiscal impact to provide judicial education. There is no basis to disagree.
We estimate a minimal fiscal impact to revenue credited to the Tobacco Products Administration Cash Fund .
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB.
RESPONSE
LB: 184 AM: AGENCY/POLT. SUB: Department of Revenue
REVIEWED BY: Jacob Leaver DATE: 1/21/2025 PHONE: (402)
471-4173
COMMENTS: Concur with the Department of Revenue’s estimate of minimal fiscal impact as a result
of LB 184.
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 184 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Nebraska State Patrol
Prepared by:
(3) Carol Aversman Date Prepared:
(4)
01/21/2025 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
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……………………………… .....
LB 0184 Fiscal Note 2025
State Agency Estimate
State Agency Name: Department of Revenue Date Due LFO:
Approved by: James R. Kamm Date Prepared: 01/17/2025 Phone: 471-5896
FY 2025-2026 FY 2026-2027 FY 2027-2028
Expenditures Revenue Expenditures Revenue Expenditures Revenue
General Funds Minimal Minimal Minimal
Cash Funds
Federal Funds
Other Funds
Total Funds Minimal Minimal Minimal
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 184 would prevent any tobacco specialty store (store that generates 75% of income from
tobacco/nicotine/tobacco related product sales and prevents entry to those under the age of 21 without an adult)
from selling or willingly allowing to be taken from the store (gift with purchase) any objects containing nitrous
oxide. Doing so would be misdemeanor and affect licensing.
It is estimated that this bill will have minimal impact on General Fund revenues.
LB 184 operative date is 90 days after signing.
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 184 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
05 Supreme Court
Prepared by:
(3) Eric Asboe Date Prepared:
(4)
1/21/2025 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 impact to provide judicial education. 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……………………………… .....