PREPARED BY: John Wiemer
LB 635 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
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 635 amends statute so that the following activities are under the purview of the Athletic Commission: professional bare -knuckle
mixed martial arts, professional mixed martial arts on ice, amateur kickboxing, and all slap fighting matches and exhibitions.
The Department of Revenue estimates no impact to General Fund revenues and no cost to it to implement the bill. There is no basis to
disagree with this estimate.
Any increase in cash fund revenue to the State Athletic Commissioner ’s cash fund is estimated to be minimal.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 635 AM: AGENCY/POLT. SUB: Department of Revenue
REVIEWED BY: Ryan Walton DATE: 2/6/2025 PHONE: (402) 471- 4174
COMMENTS: The Department of Revenue’s assessment of no fiscal impact from LB 635, appears reasonable.
LB 635 Fiscal Note 2025
State Agency Estimate
State Agency Name: Department of Revenue Date Due LFO:
Approved by: James R. Kamm Date Prepared: 02/05/2025 Phone: 471-5896
FY 2025-2026 FY 2026-2027 FY 2027-2028
Expenditures Revenue Expenditures Revenue Expenditures Revenue
General Funds $ 0 $ 0 $ 0
Cash Funds
Federal Funds
Other Funds
Total Funds $ 0 $ 0 $ 0
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 635 would authorize the regulation of professional bare-knuckle mixed martial arts, professional mixed
martial arts on ice, amateur kickboxing, and slap fighting by the State Athletic Commissioner.
It is estimated that LB 635 will have no impact to the General Fund revenues and no cost to the Department of
Revenue.