PREPARED BY: Kenneth Boggs LB 431 DATE PREPARED: January 24, 2025 PHONE: 402-471-0050 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. LB 431 seeks to amend sections under Nebraska's Uniform Controlled Substances Act. Specifically, it aims to prohibit kratom by classifying it as a controlled substance. Any fiscal impact would be dependent on the number of individuals convic ted of such offense.