PREPARED BY: Nikki Swope
LB 508 DATE PREPARED: January 28, 2025
PHONE: 402-471-0042
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 508 would change provisions relating to the ordering of the Nebraska National Guard into active combat in military service of the
United States, unless the United States Congress has declared war or called forth the Nebraska National Guard to execute the laws of
the union, suppress insurrection, or repel invasions pursuant to the United States Constitution. The bill further requires the Gover nor to
review every federal order that has placed members of the Nebraska National Guard into active combat to ensure compliance with the
legislation. The bill also requires t he Governor shall submit a report to the Government, Military and Veterans Affairs Committee of the
Legislature that summarizes the Governor's review of the federal orders and any action that the Governor took in response to that
review, within thirty days after the review is completed.
No fiscal impact.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISIO N: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 508 AM: AGENCY/POLT. SUB: Nebraska Military Department
REVIEWED BY: Jacob Leaver DATE: 1/27/2025 PHONE: (402) 471-4173
COMMENTS: Concur with the Nebraska Military Department’s estimate of no direct fiscal impact as a result
of LB 508 but could impact federal funding.
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 508 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
031 – Nebraska Military Department
Prepared by:
(3) Richard Dahlman Date Prepared:
(4)
01/27/2025 Phone:
(5)
402-309-8106
ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION
FY 2025-26 FY 2026-27
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
No Fiscal
Impact
No Fiscal
Impact
No Fiscal
Impact
No Fiscal
Impact
CASH FUNDS
No Fiscal
Impact
No Fiscal
Impact
No Fiscal
Impact
No Fiscal
Impact
FEDERAL FUNDS
No Fiscal
Impact
No Fiscal
Impact
No Fiscal
Impact
No Fiscal
Impact
OTHER FUNDS
No Fiscal
Impact
No Fiscal
Impact
No Fiscal
Impact
No Fiscal
Impact
TOTAL FUNDS
No Fiscal
Impact
No Fiscal
Impact
No Fiscal
Impact
No Fiscal
Impact
Explanation of Estimate:
No Fiscal Impact would be initially realized if this bill passed.
However, the second order effects of this action c ould be a reallocation of Nebraska N ational Guard units to a state that
does not require approval of the Governor to be federally deployed outside the country. The Army and Air Force fund all
federal pay and allowances as well as pay for all military equipment in the Nebraska National Guard. This funding would
follow the units and equipment if moved to another state regardless of it being reassessed and taken back into the active
component or reallocated to another state’s national guard. This could affect thousands of part time soldier and airmen
jobs and perhaps hundreds of full- time jobs. The Military Department has a total federal appropriation in FY2025 of $340
million annually which may be in jeopardy.
The authority to assign Army and Air Force units lies with the Department of the Defense, Department of the Army and
Department of the Air Force. The Nebraska Military Department is extremely proud of its military units in Nebraska and
would want to keep those units in 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
No Fiscal
Impact
No Fiscal
Impact
Benefits………………………………...……
No Fiscal
Impact
No Fiscal
Impact
Operating…………………………...………. No Fiscal No Fiscal Impact Impact
Travel………………………………………..
No Fiscal
Impact
No Fiscal
Impact
Capital outlay…………………...…………..
No Fiscal
Impact
No Fiscal
Impact
Aid…………………………………………...
No Fiscal
Impact
No Fiscal
Impact
Capital improvements……………………...
No Fiscal
Impact
No Fiscal
Impact
TOTAL……………………………… .....
No Fiscal
Impact
No Fiscal
Impact