PREPARED BY: John Wiemer
LB 60 DATE PREPARED: February 06, 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 $488,000 $859,000
FEDERAL FUNDS
OTHER FUNDS
TOTAL FUNDS $488,000 $859,000
Any Fiscal Notes received from state agencies and political subdivisions are attached following the Legislative Fiscal Analyst Estimate.
LB 60 amends the State Lottery Act.
The bill removes the prohibition that lottery tickets cannot be sold through a vending or dispensing device.
The Department of Revenue (DOR) estimates the following increase to Cash Fund revenues as a result of the bill:
The DOR estimates minimal costs to it as a result of the bill.
There is no basis to disagree with these estimates.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 60 AM: AGENCY/POLT. SUB: Department of Revenue
REVIEWED BY: Ryan Yang DATE: 2/6/2025 PHONE: (402) 471-4178
COMMENTS: The Department of Revenue assessment of fiscal impact from LB 60 appears reasonable.
LB 0060 Fiscal Note 2025
State Agency Estimate
State Agency Name: Department of Revenue Date Due LFO:
Approved by: James R. Kamm Date Prepared: 02/06/2025 Phone: 471-5896
FY 2025-2026 FY 2026-2027 FY 2027-2028
Expenditures Revenue Expenditures Revenue Expenditures Revenue
General Funds
Cash Funds $ 488,000 $ 859,000 $ 879,000
Federal Funds
Other Funds
Total Funds $ 488,000 $ 859,000 $ 879,000
Major Objects of Expenditure
25-26 26-27 27-28 25-26 26-27 27-28
Class Code Classification Title FTE FTE FTE Expenditures Expenditures Expenditures
Benefits………………………………………………………………………………………………………….
Operating Costs………………………………………………………………………………………………….
Travel……………………………………………………………………………………………………………
Capital Outlay…………………………………………………………………………………………………...
Capital Improvements…………………………………………………………………………………………...
Total…………………………………………………………………………………………………………….
LB 60 amends the State Lottery Act to remove the prohibition that lottery tickets cannot be sold via vending
machines.
The Department estimates that LB 60 would impact various cash funds as follows:
Fiscal Year
Nebraska
Education
Improvement
Fund
Nebraska
Environmental
Trust Fund
Nebraska State
Fair Board
Compulsive
Gamblers
Assistance
Fund
Total
FY2025-26 $ 217,000 $ 217,000 $ 49,000 $ 5,000 $ 488,000
FY2026-27 $ 382,000 $ 382,000 $ 86,000 $ 9,000 $ 859,000
FY2027-28 $ 391,000 $ 391,000 $ 88,000 $ 9,000 $ 879,000
It is estimated that there will be minimal costs to DOR to implement this bill.
LB 60 operative date is three months after adjournment of the Legislature.