PREPARED BY: John Wiemer
LB 483 DATE PREPARED: February 27, 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 See Below See Below See Below See Below
Any Fiscal Notes received from state agencies and political subdivisions are attached following the Legislative Fiscal Analyst Estimate.
LB 483 amends the Nebraska Medical Cannabis Patient Protection Act (Act) as a result of Initiative Law 2024, No. 437.
The bill changes the definition of allowable amount of cannabis to mean permissible cannabis products containing up to 300 milligrams
of delta-9 THC instead meaning five ounces of cannabis.
The bill removes language that states that allowable amount of cannabis does not include the weight of any other ingredient combined
with cannabis as part of topical or oral administrations, food, drink, or other preparations. The bill also removes language that states
cannabis includes marijuana, hashish, and concentrated cannabis. Cannabis accessories means any equipment, products, or materials
of any kind that are used, intended for use, or designed for use in storing or containing permissible cannabis products, or for ingesting,
or otherwise introducing permissible cannabis products into the human body. The bill provides that a health care practitioner must
practice in Nebraska under the Act. The definition of permissible cannabis is added to mean cannabis in the form of a pill or liquid
tincture.
The bill provides exceptions regarding legality under section 28-416 connected to the Nebraska Me dical Cannabis Patient Protection
Act and the Nebraska Medical Cannabis Regulation Act.
The bill amends section 28-439 to provide that this section in statute does not apply to conduct involving the mentioned cannabis
accessories when such conduct is lawful under the Nebraska Medical Cannabis Patient Protection Act or the Nebraska Medical
Cannabis Regulation Act.
The bill amends section 28-476 to provide that this section in statute does not apply to cannabis transported in accor dance with the
Nebraska Medical Cannabis Patient Protection Act or the Nebraska Medical Cannabis Regulation Act.
The bill amends the Nebraska Liquor Control Act (Act).
The bill provides that the members of the Nebraska Liquor Control Commission shall also serve as members of the Nebraska Medical
Cannabis Commission as provided in section 4 of Initiative Law 2024, No. 438. The bill amends section 53-110 under the Act to provide
the definition of Commission to mean the Nebraska Liquor Control Commission and the Nebraska Medical Cannabis Commission and
harmonizes provisions under the Act in connection to Initiatives No. 437 and 438.
The bill removes those lawfully in possession of cannabis under the Nebraska Medical Cannabis Patient Pro tection Act or the Nebraska
Medical Cannabis Regulation Act from the tax on marijuana and controlled substances under section 77-4303.
Sections 28-463 through 28- 469 are outright repealed which terminated on October 1, 2019.
The bill contains the emergency clause.
The Supreme Court estimates minimal impact to it as a result of the bill. The re is no basis to disagree with this estimate.
CONTINUED ON PAGE 2 LB 483
PAGE 2
The Nebraska State Patrol (NSP) estimates costs for equipment, supplies, and other operation al expenses as well as for 1 FTE
Forensic Technician and 3 FTE Forensic Scientist I’s beginning FY27 as a result of the bill. NSP also estimates revenue decreases to
their Drug Control and Education Cash Fund of $30,000 per fiscal year as a result of excluding those lawfully in poss ession of cannabis
as a result of the Nebraska Medical Cannabis Patient Protection Act and the Nebraska Medical Cannabis Regulation Act from the tax
under section 77- 4303 with a corresponding increase to General Fund and decrease to Cash Fund appropriations to cover agency
expenses. We estimate minimal revenue losses to the Department of Revenue’ s Marijuana and Controlled Substances Tax
Administration Fund as well as revenue losses to counties as a result of this tax change.
The Nebraska Liquor Contr ol Commission notes it is unable to determine the fiscal i mpact of expenditures or revenue as a result of this
bill. The Commission is unclear if it is responsible for administering the ballot initiatives 437 and 438. The ballot initiatives would require
appropriations to administer the responsibilities outlined in those initiatives. However, the appropriations to administer the initiatives
depend upon if the new Nebraska Medical Cannabis Commission is a stand-alone agency or housed administratively under the
Nebraska Liquor Control Commission.
The Nebraska Department of Agriculture estimates no fiscal impact to it as a result of the bill. There is no basis to disagree with this
estimate.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 483 AM: AGENCY/POLT. SUB: 05 Supreme Court
REVIEWED BY: Joe Massey DATE: 2/26/2025 PHONE: (402) 471-4181
COMMENTS: No basis to disagree with the 05 Supreme Court assessment of minimal fiscal impact from LB 483.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 483 AM: AGENCY/POLT. SUB: Nebraska Department of Agriculture
REVIEWED BY: Joe Massey DATE: 1/28/2025 PHONE: (402) 471-4181
COMMENTS: Concur with the Nebraska Department of Agriculture assessment of no fiscal impact from LB 483.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 483 AM: AGENCY/POLT. SUB: Nebraska State Patrol
REVIEWED BY: Joe Massey DATE: 2/7/2025 PHONE: (402) 471-4181
COMMENTS: No basis to disagree with the Nebraska State Patrol’s assessment of fiscal impact from LB: 483
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPO NSE
LB: 483 AM: AGENCY/POLT. SUB: Lancaster County Department of Corrections
REVIEWED BY: Joe Massey DATE: 1/27/2025 PHONE: (402) 471-4181
COMMENTS: No basis to disagree with the Lancaster County Department of Corrections assessment of no fiscal impact
from LB 483
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 483 AM: AGENCY/POLT. SUB: Lincoln Police Department
REVIEWED BY: Joe Massey DATE: 2/7/2025 PHONE: (402) 471-4181
COMMENTS: No basis to disagree with the Lincoln Police Department’s assessment of no fiscal impact from LB 483.
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 483 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Lancaster County Department of Corrections
Prepared by:
(3) Lt. Joe Anderson Date Prepared:
(4)
1-24-25 Phone:
(5)
(402) 441-1919
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:
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……………………………… .....
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 483 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Liquor Control Commission
Prepared by:
(3) LeAnna Prange Date Prepared:
(4)
2/27/25 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 0 0 0
FEDERAL FUNDS
0 0 0 0
OTHER FUNDS
0 0 0 0
TOTAL FUNDS
0 0 0 0
Explanation of Estimate:
Unable to estimate fiscal impact of expenditures or revenue. It is unclear if Liquor Control Commission is
responsible for administering the ballot initiatives.
_____________________________________________________________________________________________________ _
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……………………………… .....
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 483 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Lincoln Police Department
Prepared by:
(3) Captain Todd Kocian #940 Date Prepared:
(4)
01-29-2025 Phone:
(5)
402-441-1871
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:
This bill changes provisions specific to the allowable amount of medical cannabis a qualified patient may
possess and designates members of the Nebraska Liquor Control Commission will also serve on the Nebraska
Medical Cannabis Commission.
Based on current draft of this bill I do not believe there would be a fiscal impact to our agency.
_____________________________________________________________________________________________________ _
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……………………………… .....
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 483 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Nebraska State Patrol
Prepared by:
(3) Carol Aversman Date Prepared:
(4)
01/31/2025 Phone:
(5)
402-471-4545
ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION
FY 2025-26 FY 2026-27
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
$30,000 $1,993,976
CASH FUNDS
($30,000) ($30,000) ($30,000) ($30,000)
FEDERAL FUNDS
OTHER FUNDS
TOTAL FUNDS
($30,000) $1,963,976 ($30,000)
Explanation of Estimate:
Impact to the Nebraska State Patrol Crime Laboratory
This bill will have an impact on the Nebraska State Patrol Crime Laboratory. LB 483 allows for the possession
and use of medicinal cannabis products with delta-9 tetrahydrocannabinol (THC) concentrations higher than
those specified as hemp products, for individuals with qualifying medical conditions. Visual examination cannot
differentiate hemp products from high delta -9 THC medicinal cannabis products or high delta-9 THC illicit
products. The high delta-9 THC medicinal cannabis products would be exempt from the penalties which exist in
Nebraska Revised Statute 28- 416 if they are possessed and used by someone with a qualifying condition and
approved by a qualified health practitioner but these and other illicit high delta-9 THC products will fall under
these penalties if not prescribed by qualified practitioners and possessed by qualified individuals, additionally
penalties do not exist for hemp products. Due to these factors, the crime laboratory estimates there could be a
significant increase in the number of samples requiring testing to determine legality to possess and use. This
estimation is based on the impact that was seen when the hemp legislation was enacted in 2019. At that time the
laboratory validated and began using a semi-quantitative method for plant material samples only. The laboratory
does not currently have a validated method for performing this semi-quantitative analysis on oil, wax, or edible
products which would include cannabis products as defined by LB 483. To provide testing needed for potential
prosecution of violations of the rules set forth in this bill, the laboratory will need to develop and validate, at a
minimum, semi-quantitative testing to determine delta-9 THC concentration of permissible cannabis products as
defined in LB 483. Validations are time consuming and draw on resources normally devoted to case sample
analysis so an impact to backlog and turnaround time for cases will be expected.
Data supports that semi-quantitative delta-9 THC concentration testing takes at least four times longer than
identification testing, and costs roughly six times more. Because of the availability of substances allowed in LB
483, if no mitigation of testing requirements for violations is created, the crime laboratory will need to add
resources to reduce the negative impacts to the judicial system in the form of increased backlog and turnaround
time for all controlled substance related cases such as those that include methamphetamine and fentanyl. To
properly allocate resources in the form of staff , the Drug Section of the crime laboratory w ill require 2 Forensic
Scientists. The cost for these employees is reflected as beginning July 1, 2026. Completion of the crime
laboratory addition is anticipated in late summer or early fall of 2026. Space does not currently exist to house
new additional employees or equipment that are needed because of this bill until the expansion project is
completed. The equipment needed for these scientists will include 2 Gas Chromatographs, 2 Gas
Chromatographs/Mass Spectrometers, and 1 High Performance Liquid Chromatograph with UV detector.
An increase in driving under the influence of drug submissions which will impact the Toxicology Section is
anticipated because of this legislation. The Crime Lab is currently the only laboratory providing toxicology
services for DUI-D prosecution in Nebraska. The cost of 1 forensic scientist for this section has been included
in the fiscal note, beginning July 1, 2026. The equipment needed for this scientist includes Immuno-Assay
Screening instrument and 1 High Performance Liquid Chromatograph/triple quad Mass Spectrometer
(HPLC/QQQMS).
The Crime Lab also estimates that the increase in submissions will require 1 Forensic Technician to handle the
increase in evidence received by the lab, and its management, until testing is completed, and it is returned to the
submitting agencies. The fiscal note includes the cost of this added personnel beginning July 1, 2026.
As described above, multiple pieces of lab equipment will be required to meet the anticipated demands of LB
483. The 2 Gas Chromatographs have been included in the Fiscal Note at a cost of $90,000. The 2 Gas
Chromatograph/Mass Spectrometers are reflected at a cost of $300,000. The HPLC/UV is reflected at a cost of
$190,000. The Immuno-Assay Screening Instrument has been included at a cost of $77,000, and the HPLC/QQQ
at a cost of $650,000. Maintenance contracts for the additional lab equipment are estimated at an annual ongoing
cost of $79,714 per year. Laboratory supplies have been included based upon an estimated 3,000 samples @
$80.00 per sample for consumables/supplies, for a total of $240,000. Actual cases could be more or less; the
number that will be received is unknown. Other ongoing operational expenses include office supplies ($600),
computer leases ($2,772) and OCIO expenses ($8,880). Office furniture and workstations are estimated at a total
cost of $23,200 in additional capital outlay.
Note that the current facility expansion plan did not include the space needed for addition of the instrumentation
and staff to mitigate the impact of cannabis testing made necessary by this legislation, it included space for
growth based on national trends of other controlled substance cases. Utilizing space for a cannabis testing
section will impact the ability for future expansion to accommodate non-cannabis testing within the controlled
substance and toxicology sections.
Impact to the Drug Control and Education Cash Fund
The Agency is identified by statute as the recipient of a portion of the revenues collected by the Department of
Revenue related to a tax on marijuana and controlled substances (Section 77 -4303 Revised Statutes of
Nebraska). It is also the recipient of restitution that has been paid, as ordered by the court in cases where such
taxes have not been paid. These revenues are required to be deposited in the Drug Control and Education Cash
Fund. Annual revenues in recent years have been approximately $150,000. LB 483 includes language to remove
the tax on medicinal marijuana that would be deposited in the Drug Control and Education Cash Fund. The
National Institute of Health has published statistics that indicate medicinal use of marijuana is 23% in states
where recreational use is illegal. For purposes of this fiscal note, it has been assumed that 20% or $30,000
annually of tax revenue would be lost due to the removal of tax provisions to the Patrol. These funds have
historically been used to purchase vehicles and equipment for drug investigators and to purchase crime lab
equipment needed for drug investigations. The Fiscal note reflects the reduction in revenues and expenses to
this cash fund beginning 7/1/2025, and the corresponding increase in General Funds to cover these expenses
(drug investigator vehicle purchases and crime lab equipment).
_____________________________________________________________________________________________________ _
BREAKDOWN BY MAJOR OBJECTS OF EXPENDITURE
Personal Services:
POSITION TITLE
NUMBER OF POSITIONS
25-26 26-27
2025-26
EXPENDITURES
2026-27
EXPENDITURES
NE State Patrol Forensic Technician 1 $43,346
NE State Patrol Forensic Scientist I 3 $180,217
Benefits………………………………...…… $78,247
Operating…………………………...………. $331,966
Travel………………………………………..
Capital outlay…………………...………….. $1,330,200
Aid…………………………………………...
Capital improvements……………………...
TOTAL……………………………… ..... $1,963,976
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 483 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Nebraska Department of Agriculture
Prepared by:
(3) Ashley Dempsey Date Prepared:
(4)
1/24/2025 Phone:
(5)
402-429-2487
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:
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……………………………… .....
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 483 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Nebraska Association of County Officials
Prepared by:
(3) Elaine Menzel Date Prepared:
(4)
1/28 /2025 Phone:
(5)
402.434.5660
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:
LB483 limits permissible forms of medical cannabis to pills or liquid tinctures.
It is unknown at this time to what degree LB 483 would fiscally impact counties due to the
uncertainty of the number of occurrences that would happen; however, it is projected that county
attorneys would have fewer prosecutions. _____________________________________________________________________________________________________ _
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……………………………… .....
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 483 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
05 Supreme Court
Prepared by:
(3) Eric Asboe Date Prepared:
(4)
2/25/2025 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:
Minimal fiscal impact to provide judicial education. No additional resources required.
_____________________________________________________________________________________________________ _
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……………………………… .....