PREPARED BY: Kenneth Boggs
LB 432 DATE PREPARED: January 18, 2023
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 2023-24 FY 2024-25
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 432 seeks to allow the use of nitrogen hypoxia as a method of carrying out the death penalty.
The Nebraska Department of Correctional Services (NDCS) states that the frequency of nitrogen hypoxia use is uncertain due to the
irregularity of death penalty cases and the department's discretion in selecting execution methods. While implementing nitrogen
hypoxia would require purchasing equipment, the costs could be offset by savings from reduced reliance on lethal injection, with the
overall impact likely manageable without additional appropriations.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 432 AM: AGENCY/POLT. SUB: Department of Correctional Services
REVIEWED BY: Jacob Leaver DATE: 1/27/2025 PHONE: (402) 471-4173
COMMENTS: Concur with the Department of Correctional Services’ estimate of no fiscal impact as a result of LB 432
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 432 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Nebraska Department of Correctional Services
Prepared by:
(3) Lisa Stanton Date Prepared:
(4)
01/21/2025 Phone:
(5)
(402)479-5702
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:
LB432 would allow for the death penalty to be carried out by nitrogen hypoxia in the State of Nebraska. How
often nitrogen hypoxia would be used is indeterminable because we cannot predict the regularity of the use of
the death penalty, and because the bill provides the department discretion over which method to use.
The use of nitrogen hypoxia would require the department to acquire equipment, but such costs would be
offset by reduced expenses needed for lethal injection.
The specific impact is indeterminable but could likely be accomplished without additional appropriation.
_____________________________________________________________________________________________________ _
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……………………………… .....