PREPARED BY: Kenneth Boggs LB 05 DATE PREPARED: January 16, 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 following the Legislative Fiscal Analyst Estimate. LB 5 relates to the Uniform Controlled Substances Act. The bill looks to provide for immunity for administration of naloxone or other federally approved opioid antagonists. No fi scal impact t o the state.