PREPARED BY: John Wiemer
LB 270 DATE PREPARED: March 05, 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 270 amends subdivision (14) of section 77-2711 to add subdivision (c) to provide that if upon review of the specified tax documents
the individual certified by a municipality identifies a suspected ir regularity or discrepancy, such individual may provide notification of the
suspected irregularity or discrepancy to the Auditor of Public Accounts who may conduct an audit as provided in subsection (11) of the
section.
The Auditor of Public Accounts estimates that it can handle changes under this bill within current resources. There is no basis to
disagree with this estimate.
The Department of Revenue estimates that this bill has no impact on General Fund revenues and minimal costs to it to implement the
bill. There is no basis to disagree with this estimate.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 270 AM: AGENCY/POLT. SUB: Nebraska Department of Revenue
REVIEWED BY: Ann Linneman DATE: 3 -4-2025 PHONE: (402) 471-4180
COMMENTS: Concur with the Nebraska Department of Revenue’s assessment of no fiscal impact.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 270 AM: AGENCY/POLT. SUB: Nebraska Auditor of Public Accounts
REVIEWED BY: Ann Linneman DATE: 1 -17-2025 PHONE: (402) 471-4180
COMMENTS: The Auditor of Public Account’s assessment of no fiscal impact seems reasonable given the assumptions
used.
LB 270 Fiscal Note 2025
State Agency Estimate
State Agency Name: Department of Revenue Date Due LFO:
Approved by: James R. Kamm Date Prepared: 03/03/2025 Phone: 471-5896
FY 2025-2026 FY 2026-2027 FY 2027-2028
Expenditures Revenue Expenditures Revenue Expenditures Revenue
General Funds $ 0 $ 0 $ 0
Cash Funds
Federal Funds
Other Funds
Total Funds $ 0 $ 0 $ 0
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 270 would allow a person who is certified by a municipality to review specific sales tax return information to
provide notification of any suspected irregularity or discrepancy to the Auditor of Public Accounts (APA). The
APA may then conduct an audit.
It is estimated that this bill will have no impact on General Fund revenues.
It is estimated that there will be minimal costs to the Department of Revenue to implement this bill.
The operative date for this bill is three months after adjournment of the Legislature.
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 270 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Nebraska Auditor of Public Accounts
Prepared by:
(3) Craig Kubicek Date Prepared:
(4)
1/17/2025 Phone:
(5)
402-326-3063
ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION
FY 2025-26 FY 2026-27
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
$0 $0
CASH FUNDS
$0 $0
FEDERAL FUNDS
$0 $0
OTHER FUNDS
$0 $0
TOTAL FUNDS
$0 $0
Explanation of Estimate:
If passed, we will handle such changes within our current resources.
_____________________________________________________________________________________________________ _
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……………………………… .....