PREPARED BY: Mikayla Findlay
LB 192 DATE PREPARED: February 4, 2025
PHONE: 402-471-0062
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.
This bill changes provisions for the Supplemental Nutrition Assistance Program ( SNAP). The bill extend s the SNAP gross income
eligibility threshold of 165% of the federal poverty level (FPL ) indefinitely. Currently, the gross income threshold is set to revert to 130%
FPL on October 1, 2025. The net income eligibility threshold is 100% F PL. Gross is the total amount before deductions, while net is the
amount after deductions. Only qualifying individuals who’s income after deductions is under 100% FPL receive SNAP benefits. The
Department of Health and Human Services (DHHS), the administering agency, estimates over 4,000 families who would otherwise fail
to qualify for SNAP benefit s due to their gross income may remain on SNAP if the provisions of the bill are adopted.
SNAP benefits, aid received by individuals and spent on qualifying purchases at SNAP retailers, are 100% federally funded. SNAP
administrative costs are split 50/50 between the state and federal partner, Food and Nutrition Services, a subagency of United States
Department of Agriculture (USDA). DHHS indicates potential administrative savings, decreased need for staff, which would be initiated
through the budget process if the current su nset is realized. Because staff are already onboarded, there is no additional cost to the
agency to implement the provisions of the bill.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 192 AM: AGENCY/POLT. SUB: Nebraska Department of Health & Human Services
REVIEWED BY: Ann Linneman DATE: 2 -5-2025 PHONE: (402) 471-4180
COMMENTS: Concur with the Nebraska Department of Health and Human Services’ assessment of fiscal impact.
LB (1) 192 FISCAL NOTE 2025
ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION
State Agency or Political Subdivision Name:(2) Department of Health and Human Services
Prepared by: (3) John Meals Date Prepared 2-3-25 Phone: (5) 471-6719
FY 2025-2026 FY 2026-2027
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
CASH FUNDS
FEDERAL FUNDS
OTHER FUNDS
TOTAL FUNDS
$0 $0 $0 $0
Return by date specified or 72 hours prior to public hearing, whichever is earlier.
LB192 changes the Supplemental Nutrition Assistance Program (SNAP) eligibility requirements for individuals eligible for
Broad- Based Categorical Eligibility (BBCE), alternatively referred to as Expanded Resource Program (ERP). Furthermore,
it amends Neb. Rev. Stat. § 68- 1017.02(3)(b).
Enactment of this bill would continue the SNAP gross income eligibility limit increase to 165% of the Federal Poverty Level
(FPL) from 130% of the FPL but would not increase the net income eligibility limit of 100% FPL. This bill removes the
sunset date of September 30
th
, 2025, and will continue indefinitely. Moreover, it also removes the requirement to submit
an annual report regarding the gross income limit and if it maximizes the number of Nebraska residents served.
SNAP benefit amounts are 100% Federally funded whereas Food and Nutrition Services (FNS) and the State share
administrative expenses are 50/50 split between Federal Funds and State General Funds. Administrative costs would be
paid using State General Funds.
Approximately 4,085 SNAP families or 9,834 clients were eligible as of November 2024 that would no longer be eligible
for benefits if the sunset date is not indefinite.
If the sunset remains in place, the department anticipates a reduction in costs by decreasing the staff needed to process
these cases. The reduction would be for the 4,085 applications that require an average of 2 hours of work per application
from a Social Service Worker (SSW). This results in an estimated total of 8,170 SSW hours. Given that there are 2,080
work hours in a year, this equates to approximately 4 SSW FTE. The total cost reduction for Fiscal Years 2026 and 2027
would be $205,838 ($102,919 from State General and Federal Funds) and $288,173 ($144,086 from State General and
Federal Funds), respectively.
MAJOR OBJECTS OF EXPENDITURE
PERSONAL SERVICES:
NUMBER OF POSITIONS 2025-2026 2026-2027
POSITION TITLE 26-26 26-27 EXPENDITURES EXPENDITURES
Benefits...............................................................................................................................
Operating............................................................................................................................
Travel..................................................................................................................................
Capital Outlay.....................................................................................................................
Aid......................................................................................................................................
Capital Improvements.........................................................................................................
TOTAL............................................................................................................
$0 $0