PREPARED BY: John Wiemer
LB 33 DATE PREPARED: January 31, 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 ($400) ($400)
FEDERAL FUNDS
OTHER FUNDS
TOTAL FUNDS ($400) ($400)
Any Fiscal Notes received from state agencies and political subdivisions are attached following the Legislative Fiscal Analyst Estimate.
LB 33 amends the Nebraska Liquor Control Act.
Under the bill, nonalcoholic beer does not apply to the Act
Near beer would be removed from the definition of beer and the bill requires that beer does not include nonalcoholic beer. The term
near beer under the A ct is changed to nonalcoholic beer.
The bill outright repeals section 53 -160.02 under which the manufacture, distribution, sale, and purchase of near beer shall be subject
to all provisions of the Nebraska Liquor Control Act, except taxation provisions, to which the manufacture, distribution, sale, and
purchase of beer are subject.
The Nebraska Liquor Control Commission (NLCC) estimates a reduction of $400 per fiscal year as a result of a decrease in the
collection of brand registration fees credited to the NLCC Rule and Regulation Cash Fund. There is no basis to disagree with this
estimate.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISIO N: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 33 AM: AGENCY/POLT. SUB: Liquor Control Commission
REVIEWED BY: Jacob Leaver DATE: 1/13/2025 PHONE: (402) 471-4173
COMMENTS: Concur with the Liquor Control Commission’s estimated fiscal impact as a result of LB 33.
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 33 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Liquor Control Commission
Prepared by:
(3) LeAnna Prange Date Prepared:
(4)
1/13/25 Phone:
(5)
471-4892
ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION
FY 2025-26 FY 2026-27
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
0 0 0 0
CASH FUNDS
0 -400 0 -400
FEDERAL FUNDS
0 0 0 0
OTHER FUNDS
0 0 0 0
TOTAL FUNDS
0 0 0 0
Explanation of Estimate:
De-regulating Nonalcoholic Beer, formerly called Near Beer, would reduce only the Brand Registration fees
NLCC collects. Brands are registered for a one- time fee of $20 each and NLCC remits these fees to the State
Treasurer for credit to the NLCC Rule and Regulation Cash Fund.
At this time there are 100 near beers registered. NLCC is estimating 20 new near beers be registered each
year which would be a reduction of $400 annually being collected. Currently there is no fee for renew ing
brands.
Expenditures have 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……………………………… .....