PREPARED BY: Scott Danigole
LB 383 DATE PREPARED: April 15, 2025
PHONE: 402-471-0055
Revision: 01
Updated to reflect all amendments adopted to date. 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 383, as amended, amends the Child Sexual Abuse Material Prevention Act. The adopted amendments incorporate provisions of LB
172 into LB 383.
Section 2 provides definitions for the Act.
Section 3 adds knowingly and intentionally receiving any child sexual abuse material as being unlawful for a person und er nineteen
years of age.
As amended, the bill expands the definition of child pornography to include computer-generated imagery indistinguishable from real
children and replaces related terminology with "visual depictions of sexually explicit conduct involving minors." The bill criminalizes
compelling a child to appear in suc h depictions and amends the Exploited Children’s Civil Remedy Act to include aiding in their creation
or distribution. Penalties for repeat offenders are increased, with first-time violations by minors classified as Class III felonies, adults
facing Class ID felonies, and repeat offenses resulting in Class IC felonies. Enhanced sentencing applies to multiple sexual offenses,
and forfeiture provisions are strengthened for assets used in these crimes. The bill also clarifies procedures for handling digital
evidence, ensures law enforcement retains control while allowing controlled expert review, expands judicial oversight on sentencing,
and mandates pretrial hearings to determine if seized property was involved in a crime.
Sections 26 to 30 are the Parental R ights in Social Media Act.
Section 27 provides definitions. Under the Parental Rights in Social Media Act, a social media company shall not permit a minor to
become an account holder. Social media platforms shall use reasonable age verification methods to verify the age of the individual.
Minors may become account holders if parental consent is obtained. Under the act, parents are provided certain rights and remedies,
such as revocation of consent for a minor and methods to supervise the minor’s account.
The Attorney General and the Supreme Court both estimate no fiscal impact. These estimates appear to be reasonable.
No fiscal impact.
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 383, AM1007, AM1009, AM1010, AM1016 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
05 Supreme Court
Prepared by:
(3) Eric Asboe Date Prepared:
(4)
4/14/2025 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:
LB383, amended as of 4/11/25, would have a minimal fiscal impact to provide judicial education. No additional
resources required. Any potential impact of AM1010 on judicial workload cannot be determined at this time.
_____________________________________________________________________________________________________ _
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 ………………………………... ..