LB 1208

LB1208  LB1208
2026  2026
                                LEGISLATURE OF NEBRASKA
                          ONE HUNDRED NINTH LEGISLATURE
                                    SECOND SESSION
                     LEGISLATIVE BILL 1208
    Introduced by Juarez, 5.
    Read first time January 21, 2026
    Committee: Education
1    A   BILL   FOR   AN   ACT    relating    to   the   Tax   Equity   and   Educational
2Opportunities Support Act; to amend section 79-1001, Reissue Revised
3Statutes of Nebraska; to provide a budget requirement; to harmonize
4provisions; and to repeal the original section.
5  Be it enacted by the people of the State of Nebraska,
                                            -1-
LB1208  LB1208
2026  2026
1Section 1. Section 79-1001, Reissue Revised Statutes of Nebraska, is
2    amended to read:
379-1001 Sections 79-1001 to 79-1033 and section 2 of this act shall
4  be known and may be cited as the Tax Equity and Educational Opportunities
5  Support Act.
6Sec. 2.     For school fiscal year 2026-27 and each school fiscal year
7    thereafter, each local system shall budget general fund expenditures for
8     salaries and benefits for teachers in an amount equal to or greater than
9 fifty percent of the total general fund budget of expenditures for such
10    school fiscal year.
11Sec.   3.    Original   section    79-1001,   Reissue   Revised   Statutes   of
12  Nebraska, is repealed.
                                          -2-