PREPARED BY: Bill Biven, Jr.
LB 507 DATE PREPARED: February 06, 2025
PHONE: 402-471-0054
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.
LB507 amends §79- 1129 to change the provisions relating to transportation expenses for children with disabilities.
§79-1129 is updated to change the providing of transportati on to students with disabilities from having to res ide within the school district
to just needing to be enrolled in that school district.
FISCAL IMPACT:
The impact would be at the school district level & cannot be determined at this time. An increase in transportation costs would factor
into the state’s reimbursem ent of eighty percent of allowable Special Education expenses & also the calculation of the Tax Equity &
Educational Opportunities Support Act (TEEOSA) but those costs cannot be determined at this ti me.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 507 AM: AGENCY/POLT. SUB: Nebraska Department of Education
REVIEWED BY: Kimberly Bu rns DATE: 02/07/2025 PHONE: (402) 471-4171
COMMENTS: Concur with the Nebraska Department of Education’s assessment of no fiscal impact to the agency
from LB 507.
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 507 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Nebraska Department of Education
Prepared by:
(3) Bryce Wilson Date Prepared:
(4)
Phone:
(5)
402-471-4320
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:
LB 507 changes the responsibility to provide for the transportation expense of any child with a disability from the
district the child resides in , to the school district in which the child is enrolled.
No fiscal impact to NDE or the State.
_____________________________________________________________________________________________________ _
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……………………………… .....