PREPARED BY: Mikayla Findlay
LB 621 DATE PREPARED: March 17, 2025
PHONE: 402-471-0062
Revision: 01
Revised for accuracy and clarity FISCAL NOTE
LEGISLATIVE FISCAL ANALYST ESTIMATE
ESTIMATE OF FISCAL IMPAC T – 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.
This bill appropriates $7,500,000 from the Health Care Cash Fund in FY26 and FY27 to the Department of Health and Human Services
(DHHS) Program 502, Health Aid, for state aid to the seven Federally Qualified Health Centers (FQHC). The bill directs $700,000 to
each FQHC with the remaining $2. 6m to be distributed to each FQHC based on the number of unins ured patients.
Note that the specified cash fund would not be able to sustain the appropriations without provision of additional funds. The Health Care
Cash Fund is funded by annual transfers from the Nebraska Tobacco Settlement Trust Fund in section 71- 7611. This annual transfer is
increased for FY26 and FY27 , but not in the subsequent years to accommodate the amounts indicated in this bill.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 621 AM: AGENCY/POLT. SUB: Nebraska Department of Health & Human Services
REVIEWED BY: Ann Linneman DATE: 3 -17-2025 PHONE: (402) 471-4180
COMMENTS: Concur with the Nebraska Department of Health and Human Services’ assessment of fiscal impact.
Technical Note: LB621 increases the transfer from the Nebraska Tobacco Settlement Trust Fund to the Nebraska Health
Care Cash Fund $7,450,000 for 2 years, FY2025-26 and FY2026-27. There is a great deal of uncertainty in projecting
Tobacco Master Settlement Agreement payments into the Health Care Cash Fund. Any increase in spending from the fund
will jeopardize the sustainability of this fund in the future.
Technical Note: The current appropriation lang uage is not sufficient to create an appropriation. The fiscal impact
assessment assumes an accompanying A-bill articulating appropriation in accordance with §49-804.
LB (1) 621 FISCAL NOTE 2025
ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION
State Agency or Political Subdivision Name:(2) Department of Health and Human Services
Prepared by: (3) John Meals Date Prepared 2-4-25 Phone: (5) 471-6719
FY 2025-2026 FY 2026-2027
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
CASH FUNDS $7,500,000 $7,500,000
FEDERAL FUNDS
OTHER FUNDS
TOTAL FUNDS $7,500,000 $0 $7,500,000 $0
Return by date specified or 72 hours prior to public hearing, whichever is earlier.
Explanation of Estimate:
LB621 provides an intent to transfer $7,500,000 for each year in the biennium from the Nebraska Health Care
Cash Fund to Department of Health and Human Services (DHHS), Program 502 for aid to the seven Nebraska
Community Health Centers. Each center shall receive $700,000 with remaining funds distributed
proportionately based the ratio of uninsured patients.
If an associated “A” Bill for LB621 is passed to appropriate the funds, $7,500,000 million dollars from the
Nebraska Health Care Cash Fund would be appropriated to DHHS to carry out this section.
MAJOR OBJECTS OF EXPENDITURE
PERSONAL SERVICES:
NUMBER OF POSITIONS 2025-2026 2026-2027
POSITION TITLE 25-26 26-27 EXPENDITURES EXPENDITURES
Benefits...............................................................................................................................
Operating............................................................................................................................
Travel..................................................................................................................................
Capital Outlay.....................................................................................................................
Aid......................................................................................................................................
$7,500,000 $7,500,000
Capital Improvements.........................................................................................................
TOTAL............................................................................................................
$7,500,000 $7,500,000