PREPARED BY: Bill Biven, Jr.
LB 89 DATE PREPARED: March 25, 2025
PHONE: 402-471-0054
Revision: 01
Revised to reflect the adoption of AM701 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.
LB89 adopts the Stand with Women Act, & defines female & male.
The bill requires a governing body of a school to designate each group restroom & locker room within each school building as either for
use by females or for use by males.
The bill requires interscholastic or intramural athletic team or sport sponsored by a school or athletic association to be designated as
female, male, or coed & includes restrictions on participation.
The bill prohibits a government entity, licensing or accrediting organization, or athletic association to file a complaint, open an
investigation, or take any other adverse action against a school for maintaining any separate interscholastic or intramural athletic team
or sport for female students.
Each state agency, in the adoption & promulgation of administrative rules & regulations, the enforcement of administrative decisions, &
the adjudication of disputes by administrative agencies, is required to define a person's sex as that person's biological sex, meaning
either a male or female.
State agencies must designate each group restroom within any facility operated or used by that state agency as either for use by
females or for use by males, subject to certain exceptions.
The bill provides that Individuals born with a diagnosis of a disorder or difference in sex development retain relevant legal protections &
accommodations afforded under the federal Americans with Disabilities Act of 1990.
AM701 requires that the governing bodies of public schools & public postsecondary institutions designate each restroom & locker room
within each school building as either for use by females, for use by males, single occupancy, or for use by families.
Requirements included are that the team or sport be expressly designated as for males, females, or coed for in interscholastic &
intramural sports sponsored by public schools, for those sponsored by private schools whose athletes compete against public schools,
for private schools that are members of an athletic association, for public postsecondary institutions, & for private postsecondary
institutions that complete against public postsecondary institutions.
NO FISCAL IMPACT.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 89 AM: 701 AGENCY/POLT. SUB: Supreme Court
REVIEWED BY: Kimberly Burns DATE: 04/09/2025 PHONE: (402) 471-4171
COMMENTS: Concur with the Supreme Court’s assessment of no fiscal impact from LB 89, as amended by AM 701.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 89 AM: 701 AGENCY/POLT. SUB: Department of Education
REVIEWED BY: Kimberly Burns DATE: 03/31/2025 PHONE: (402) 471-4171
COMMENTS: Concur with the Department of Education’s assessment of no fiscal impact from LB 89, as amended by
AM 701.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 89 AM: 701 AGENCY/POLT. SUB: Nebraska Department of Veterans Affairs (NDVA)
REVIEWED BY: Kimberly Burns DATE: 03/31/2025 PHONE: (402) 471-4171
COMMENTS: Concur with the Nebraska Department of Veterans Affairs’ assessment of no fiscal impact from LB 89, as
amended by AM 701.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 89 AM: 701 AGENCY/POLT. SUB: Nebraska Military Department
REVIEWED BY: Kimberly Burns DATE: 03/31/2025 PHONE: (402) 471-4171
COMMENTS: Concur with the Nebraska Military Department’s assessment of no fiscal impact from LB 89, as amended
by AM 701.
ADMINISTRATIVE SERVICES STATE BUDGET DIV ISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 89 AM: 701 AGENCY/POLT. SUB: Nebraska Racing & Gaming Commission
REVIEWED BY: Kimberly Burns DATE: 04/02/2025 PHONE: (402) 471-4171
COMMENTS: Concur with the Nebraska Racing & Gaming Commission’s assessment of no fiscal impact from LB 89, as
amended by AM 701.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 89 AM: 701 AGENCY/POLT. SUB: Nebraska Department of Correctional Services
REVIEWED BY: Kimberly Burns DATE: 03/31/2025 PHONE: (402) 471-4171
COMMENTS: Concur with the Nebraska Department of Correctional Services’ assessment of no fiscal impact
from LB 89, as amended by AM 701.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 89 AM: 701 AGENCY/POLT. SUB: Coordinating Commission for Postsecondary
Education
REVIEWED BY: Kimberly Burns DATE: 03/31/2025 PHONE: (402) 471-4171
COMMENTS: Concur with the Coordinating Commission for Postsecondary Education’s assessment of no fiscal impact
from LB 89, as amended by AM 701.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 89 AM: 701 AGENCY/POLT. SUB: Nebraska State College System
REVIEWED BY: Kimberly Burns DATE: 03/31/2025 PHONE: (402) 471-4171
COMMENTS: Concur with the Nebraska State College System’s assessment of no fiscal impact from LB 89, as
amended by AM 701.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 89 AM: 701 AGENCY/POLT. SUB: University of Nebraska System
REVIEWED BY: Kimberly Burns DATE : 04/16/2025 PHONE: (402) 471-4171
COMMENTS: No basis to disagree with the University of Nebraska System’s assessment of indeterminate fiscal impact
resulting from LB 89, as amended by AM 701.
ADMINISTRATIVE SERVICES STATE BUDGET DIVISION: REVIEW OF AGENCY & POLT. SUB. RESPONSE
LB: 89 AM: 701 AGENCY/POLT. SUB: Department of Administrative Services – State Building
Division and Office of Capitol Commission
REVIEWED BY: Kimberly Burns DATE: 04/01/2025 PHONE: (402) 471-4171
COMMENTS: Concur with the Department of Administrative Services’ assessment of no fiscal impact from LB 89, as
amended by AM 701.
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 89 AM701 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Education
Prepared by:
(3) Lane Carr/Bryce Wilson Date Prepared:
(4)
3/25/25 Phone:
(5)
402.419.3012
ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION
FY 2025-26 FY 2026-27
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
0 0
CASH FUNDS
FEDERAL FUNDS
OTHER FUNDS
TOTAL FUNDS
0 0
Explanation of Estimate:
LB89 would require the Commissioner of Education to monitor and enforce school district compliance with the
Stand with Women Act. There is no fiscal impact for the NDE.
_____________________________________________________________________________________________________ _
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……………………………… ..... 0 0
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 89 AM 701 – Stand with Women Act FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Nebraska Game & Park Commission
Prepared by:
(3) Christina Peters Date Prepared:
(4)
March 25, 2025 Phone:
(5)
(402) 471-5403
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:
No Fiscal Impact.
_____________________________________________________________________________________________________ _
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……………………………… .....
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 89 AM 701 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
031 – Nebraska Military Department
Prepared by:
(3) Lauren Hargreaves Date Prepared:
(4)
03/27/2025 Phone:
(5)
402-309-8120
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
_____________________________________________________________________________________________________ _
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
Impact
No Fiscal
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
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 89 AM701 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Nebraska Department of Correctional Services
Prepared by:
(3) Lisa Stanton Date Prepared:
(4)
03/25/2025 Phone:
(5)
(402)479-5702
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:
NDCS estimates no fiscal impact because of LB89 as amended by AM701 .
_____________________________________________________________________________________________________ _
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……………………………… .....
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 89 AM 701 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Department of Administrative Services (DAS) – State Building
Division (SBD), Office of the Capitol Commission (OCC)
Prepared by:
(3) Jennifer Sommars-Link Date Prepared:
(4)
3/19/2025 Phone:
(5)
402-471-1405
ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION
FY 2025-26 FY 2026-27
EXPENDITURES REVENUE EXPENDITURES REVENUE
GENERAL FUNDS
CASH FUNDS
FEDERAL FUNDS
REVOLVING
FUNDS
TOTAL FUNDS
Explanation of Estimate:
LB 89 AM 701 adopts the Stand with Women Act which provides that in the adoption and promulgation of
administrative rule and regulations, the enforcement of administrative decisions, and the adjudication of disputes by
administrative agencies shall define an individual’s sex as either male or female.
LB 89 AM 701 has no fiscal impact to the Department of Administrative Services.
_____________________________________________________________________________________________________ _
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……………………………… .....
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 89 AM 701 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Nebraska State College System
Prepared by:
(3) Brenda Owen Date Prepared:
(4)
3-26-25 Phone:
(5)
402-471-2507
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:
No fiscal impact.
As the legislation is drafted, fiscal impact is not ascertainable.
_____________________________________________________________ ________________________________________ _
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…………………… ………… .....
AM701
0089Adopt the Stand With Women Act
__________________________________
EXPENDITURESEXPENDITURES
NUMBER OF POSITIONS
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1)
FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
University of Nebraska System
Prepared by:
(3)
Anne Barnes Date Prepared:
(4)
04/02/2025 Phone:
(5)
(402) 559-6300
ESTIMATE PROVIDED BY STATE AGENCY OR POLITICAL SUBDIVISION
FY 2025 - 26 FY 2026 - 27
EXPENDITURES REVENUE
GENERAL FUNDS
0.00 0.00
CASH FUNDS
0.00 0.00
FEDERAL FUNDS
0.00 0.00
OTHER FUNDS
0.00 0.00
TOTAL FUNDS
0.00 0.00
EXPENDITURES REVENUE
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
Explanation of Estimate:
LB89, as amended by AM701, may have an unknown fiscal impact for the University of Nebraska System.
Section 6, subsection (5), requires students participating in interscholastic or intramural athletics that are not coed and are sponsored by the
University to provide documentation signed by a physician (or under their authority) confirming their sex. This provision may require the University to
implement a new system for collecting, verifying, and storing medical documents in a manner that is compliant with HIPPA, FERPA and other privacy
laws. Clarification is needed on whether this verification must be submitted once per student, per sport, or per season.
The implementation timeline remains unclear, and without a delayed effective date or further guidance, the University may not have adequate time to
develop compliant systems and policies prior to the next academic year.
BREAKDOWN BY MAJOR OBJECTS OF EXPENDITURE
Personal Services:
POSITION TITLE
Benefits..............................................
Operating...........................................
Travel.................................................
Capital outlay....................................
Aid...................................................
Capital improvements........................
TOTAL......................................
25 - 26
0
0
26 - 27
0
0
2025 - 26 2026 - 27 Please complete ALL (5) blanks in the first three lines. 2025
LB
(1)
89 AM 701 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Nebraska Department of Veterans Affairs (NDVA)
Prepared by:
(3)
Nicole S Zimmermann Date Prepared:
(4)
3/25/2025 Phone:
(5)
531-220-1433
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:
“No Fiscal Impact"
LB 89 AM 701 does not have a fiscal impact for Nebraska Department of Veterans Affairs.
_____________________________________________________________________________________________________ _
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……………………………… .....
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 89 AM701 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
Coordinating Commission for Postsecondary Education
Prepared by:
(3) Gary Timm Date Prepared:
(4)
3/27/2025 Phone:
(5)
402.471.0020
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:
No Fiscal Impact
_____________________________________________________________________________________________________ _
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……………………………… .....
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 89 AM701 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
NE Racing & Gaming Commission
Prepared by:
(3) Rita Pracht Date Prepared:
(4)
3/25/2025 Phone:
(5)
531-310-4536
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:
No fiscal impact
_____________________________________________________________________________________________________ _
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……………………………… .....
Please complete ALL (5) blanks in the first three lines. 2025
LB
(1) 89, AM701 FISCAL NOTE
State Agency OR Political Subdivision Name:
(2)
05 Supreme Court
Prepared by:
(3) Eric Asboe Date Prepared:
(4)
4/5/2025 Phone:
(5)
402-326-9215
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:
No fiscal impact.
_____________________________________________________________________________________________________ _
BREAKDOWN BY MAJOR OBJECTS OF EXP ENDITURE
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……………………………… .....