reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1002 - Legislative intent.

79-1002.
Legislative intent.
It is the intent, purpose, and goal of the Legislature to create a system of financing the public school system which will:
(1) Provide state support from all sources of state funding sufficient to support the statewide aggregate general fund operating expenditures for Nebraska elementary and secondary public education that cannot be met by local resources;
(2) Reduce the reliance on the property tax for the support of the public school system;
(3) Broaden financial support for the public school system by dedicating a portion of the revenue received from the state income tax for support of the system;
(4) Keep pace with the increasing cost of operating the public school system;
(5) Assure a foundation support level for the operation of the public school system, taking local resources into consideration;
(6) Recognize a portion of the costs of programs to address the unique educational needs of students who are in poverty or who have limited English proficiency as being specific to the local system providing such programs;
(7) Create a process to collect information regarding the programs and the cost of the programs provided to address the unique educational needs of students who are in poverty or who have limited English proficiency in order to analyze which programs may be appropriate to receive state support and to analyze the poverty and limited English proficiency allowances;
(8) Assure a greater level of equity of educational opportunities for all public school students;
(9) Assure a greater level of equity in property tax rates for the support of the public school system; and
(10) Assure measured growth in the state aid appropriation through the continuation of limits on the growth of general fund budgets of districts.
Source
Laws 1990, LB 1059, § 2;
R.S.1943, (1994), § 79-3802;
Laws 1996, LB 900, § 653;
Laws 1996, LB 1050, § 11;
Laws 1997, LB 806, § 30;
Laws 2006, LB 1024, § 72.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1005.01 - Tax Commissioner; certify data; department; calculate allocation percentage and local system's allocated income tax funds.

79-1005.01.
Tax Commissioner; certify data; department; calculate allocation percentage and local system's allocated income tax funds.
(1) Not later than November 15 of each year, the Tax Commissioner shall certify to the department for the preceding tax year the income tax liability of resident individuals for each local system.
(2) For school fiscal years prior to 2017-18, one hundred two million two hundred eighty-nine thousand eight hundred seventeen dollars which is equal to the amount appropriated to the School District Income Tax Fund for distribution in school fiscal year 1992-93 shall be disbursed as option payments as determined under section 79-1009 and as allocated income tax funds as determined in this section and sections 79-1008.01, 79-1015.01, 79-1017.01, and 79-1018.01. For school fiscal years prior to school fiscal year 2017-18, funds not distributed as allocated income tax funds due to minimum levy adjustments shall not increase the amount available to local systems for distribution as allocated income tax funds.
(3) Using the data certified by the Tax Commissioner pursuant to subsection (1) of this section, the department shall calculate the allocation percentage and each local system's allocated income tax funds. The allocation percentage shall be the amount stated in subsection (2) of this section minus the total amount paid for option students pursuant to section 79-1009, with the difference divided by the aggregate statewide income tax liability of all resident individuals certified pursuant to subsection (1) of this section. Each local system's allocated income tax funds shall be calculated by multiplying the allocation percentage times the local system's income tax liability certified pursuant to subsection (1) of this section.
(4) For school fiscal year 2017-18 and each school fiscal year thereafter, each local system’s allocated income tax funds shall be calculated by multiplying the local system’s income tax liability certified pursuant to subsection (1) of this section by two and twenty-three hundredths percent.
Source
Laws 1997, LB 806, § 33;
Laws 1998, Spec. Sess., LB 1, § 16;
Laws 1999, LB 149, § 4;
Laws 2002, LB 898, § 4;
Laws 2004, LB 1093, § 2;
Laws 2008, LB988, § 11;
Laws 2009, First Spec. Sess., LB5, § 4;
Laws 2011, LB235, § 7;
Laws 2016, LB959, § 3;
Laws 2016, LB1066, § 17;
Laws 2016, LB1067, § 34;
Laws 2019, LB675, § 6.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1006 - Foundation aid; calculation.

79-1006.
Foundation aid; calculation.
(1) For school fiscal year 2023-24 and each school fiscal year thereafter, the department shall determine the foundation aid to be paid to each school district in accordance with subsection (2) of this section.
(2) The foundation aid to be paid to each school district in each school fiscal year shall equal one thousand five hundred dollars multiplied by the number of formula students for such school district.
(3) Twenty-four percent of the total amount of foundation aid paid each school fiscal year shall be paid from money appropriated from the Education Future Fund.
(4) For school fiscal years 2023-24 and 2024-25, one hundred percent of foundation aid shall be included as a formula resource pursuant to section 79-1017.01. For school fiscal year 2025-26 and each school fiscal year thereafter, sixty percent of foundation aid shall be included as a formula resource pursuant to section 79-1017.01.
Source
Laws 2023, LB583, § 3.
Effective Date: June 1, 2023
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1007.06 - Poverty allowance; calculation.

79-1007.06.
Poverty allowance; calculation.
(1) For each school fiscal year, the department shall determine the poverty allowance for each school district that meets the requirements of this section and section 79-1007.07. Each school district shall designate a maximum poverty allowance on a form prescribed by the department on or before October 15 of the school fiscal year immediately preceding the school fiscal year for which aid is being calculated. The school district may decline to participate in the poverty allowance by providing the department with a maximum poverty allowance of zero dollars on such form on or before October 15 of the school fiscal year immediately preceding the school fiscal year for which aid is being calculated.
(2) The poverty allowance for each school district shall equal the lesser of:
(a) The maximum amount designated pursuant to subsection (1) of this section by the school district in the local system, if such school district designated a maximum amount, for the school fiscal year for which aid is being calculated; or
(b) The sum of:
(i) The statewide average general fund operating expenditures per formula student multiplied by 0.0375 then multiplied by the poverty students comprising more than five percent and not more than ten percent of the formula students in the school district; plus
(ii) The statewide average general fund operating expenditures per formula student multiplied by 0.0750 then multiplied by the poverty students comprising more than ten percent and not more than fifteen percent of the formula students in the school district; plus
(iii) The statewide average general fund operating expenditures per formula student multiplied by 0.1125 then multiplied by the poverty students comprising more than fifteen percent and not more than twenty percent of the formula students in the school district; plus
(iv) The statewide average general fund operating expenditures per formula student multiplied by 0.1500 then multiplied by the poverty students comprising more than twenty percent and not more than twenty-five percent of the formula students in the school district; plus
(v) The statewide average general fund operating expenditures per formula student multiplied by 0.1875 then multiplied by the poverty students comprising more than twenty-five percent and not more than thirty percent of the formula students in the school district; plus
(vi) The statewide average general fund operating expenditures per formula student multiplied by 0.2250 then multiplied by the poverty students comprising more than thirty percent of the formula students in the school district.
Source
Laws 2006, LB 1024, § 79;
Laws 2007, LB641, § 19;
Laws 2008, LB988, § 28;
Laws 2009, LB549, § 27;
Laws 2015, LB525, § 19;
Laws 2018, LB1081, § 12.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1007.07 - Financial reports relating to poverty allowance; department; duties; powers.

79-1007.07.
Financial reports relating to poverty allowance; department; duties; powers.
(1)(a) The annual financial report required pursuant to section 79-528 shall include:
(i) The amount of the poverty allowance used in the certification of state aid pursuant to section 79-1022 for such school fiscal year;
(ii) The amount of federal funds received based on poverty as defined by the federal program providing the funds; and
(iii) The expenditures and sources of funding for each program related to poverty and the expenditures and sources of funding for support costs directly attributable to poverty.
(b) The department shall set up accounting codes for the receipts and expenditures required to be reported on the annual financial report pursuant to this subsection.
(2) The department shall determine the poverty allowance expenditures using the reported expenditures on the annual financial report for the most recently available complete data year that would include in the poverty allowance expenditures only those expenditures that are not included in other allowances, that were used to specifically address issues related to the education of students living in poverty, that do not replace expenditures that would have occurred if the students involved in the program did not live in poverty, and that are paid for with noncategorical funds generated by state or local taxes.
(3) If the poverty allowance expenditures do not equal 117.65 percent or more of the poverty allowance for the most recently available complete data year, the department shall calculate a poverty allowance correction. The poverty allowance correction shall equal the poverty allowance minus eighty-five percent of the poverty allowance expenditures.
(4) The department may request additional information from any school district to assist with calculations and determinations pursuant to this section. If the school district does not provide information upon the request of the department pursuant to this section, the school district shall be disqualified from receiving a poverty allowance for the school fiscal year for which aid is being calculated.
Source
Laws 2006, LB 1024, § 80;
Laws 2007, LB641, § 20;
Laws 2008, LB988, § 29;
Laws 2009, LB545, § 5;
Laws 2011, LB18, § 3;
Laws 2012, LB782, § 158;
Laws 2013, LB407, § 4;
Laws 2015, LB525, § 20;
Laws 2018, LB1081, § 13;
Laws 2019, LB675, § 7.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1007.08 - Limited English proficiency allowance; calculation.

79-1007.08.
Limited English proficiency allowance; calculation.
(1) For each school fiscal year, the department shall determine the limited English proficiency allowance for each school district that meets the requirements of this section. Each school district shall designate a maximum limited English proficiency allowance on or before October 15 of the school fiscal year immediately preceding the school fiscal year for which aid is being calculated. The school district may decline to participate in the limited English proficiency allowance by providing the department with a maximum limited English proficiency allowance of zero dollars on such form on or before October 15 of the school fiscal year immediately preceding the school fiscal year for which aid is being calculated.
(2) The limited English proficiency allowance for each school district that has not been disqualified pursuant to section 79-1007.09 shall equal the lesser of:
(a) The amount designated pursuant to subsection (1) of this section by the school district, if such school district designated a maximum amount, for the school fiscal year for which aid is being calculated; or
(b) The statewide average general fund operating expenditures per formula student multiplied by 0.25 then multiplied by:
(i) The number of students in the school district who are limited English proficient as defined under 20 U.S.C. 7801, as such section existed on January 1, 2006, if such number is greater than or equal to twelve;
(ii) Twelve, if the number of students in the school district who are limited English proficient as defined under 20 U.S.C. 7801, as such section existed on January 1, 2006, is greater than or equal to one and less than twelve; or
(iii) Zero, if the number of students in the school district who are limited English proficient as defined under 20 U.S.C. 7801, as such section existed on January 1, 2006, is less than one.
Source
Laws 2006, LB 1024, § 81;
Laws 2007, LB641, § 21;
Laws 2008, LB988, § 30;
Laws 2009, LB549, § 28;
Laws 2018, LB1081, § 14.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1007.09 - Financial reports relating to limited English proficiency; department; duties; powers.

79-1007.09.
Financial reports relating to limited English proficiency; department; duties; powers.
(1)(a) The annual financial report required pursuant to section 79-528 shall include:
(i) The amount of the limited English proficiency allowance used in the certification of state aid pursuant to section 79-1022 for such school fiscal year;
(ii) The amount of federal funds received based on students who are limited English proficient as defined by the federal program providing the funds; and
(iii) The expenditures and sources of funding for each program related to limited English proficiency and the expenditures and sources of funding for support costs directly attributable to limited English proficiency.
(b) The department shall set up accounting codes for the receipts and expenditures required to be reported on the annual financial report pursuant to this subsection.
(2) The department shall determine the limited English proficiency allowance expenditures using the reported expenditures on the annual financial report for the most recently available complete data year that would only include in the limited English proficiency allowance expenditures those expenditures that are not included in other allowances, that were used to specifically address issues related to the education of students with limited English proficiency, that do not replace expenditures that would have occurred if the students involved in the program did not have limited English proficiency, and that are paid for with noncategorical funds generated by state or local taxes.
(3) If the limited English proficiency allowance expenditures do not equal 117.65 percent or more of the limited English proficiency allowance for the most recently available complete data year, the department shall calculate a limited English proficiency allowance correction. The limited English proficiency allowance correction shall equal the limited English proficiency allowance minus eighty-five percent of the limited English proficiency allowance expenditures. If the limited English proficiency allowance expenditures do not equal fifty percent or more of the allowance for such school fiscal year, the school district shall also be disqualified from receiving a limited English proficiency allowance for the school fiscal year for which aid is being calculated.
(4) The department may request additional information from any school district to assist with calculations and determinations pursuant to this section. If the school district does not provide information upon the request of the department pursuant to this section, the school district shall be disqualified from receiving a limited English proficiency allowance for the school fiscal year for which aid is being calculated.
Source
Laws 2006, LB 1024, § 82;
Laws 2007, LB641, § 22;
Laws 2008, LB988, § 31;
Laws 2009, LB545, § 6;
Laws 2011, LB18, § 4;
Laws 2013, LB407, § 5;
Laws 2018, LB1081, § 15;
Laws 2019, LB675, § 8.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1007.10 - Cost growth factor; computation.

79-1007.10.
Cost growth factor; computation.
(1) For state aid calculated for all school fiscal years except school fiscal year 2010-11, the cost growth factor shall equal the sum of: (a) The basic allowable growth rate pursuant to section 79-1025 for the school fiscal year in which the aid is to be distributed; plus (b) the basic allowable growth rate pursuant to section 79-1025 for the school fiscal year immediately preceding the school fiscal year in which the aid is to be distributed.
(2) For state aid calculated for school fiscal year 2010-11, the cost growth factor shall equal the sum of: (i) One; plus (ii) the basic allowable growth rate pursuant to section 79-1025 for the school fiscal year in which the aid is to be distributed; plus (iii) the basic allowable growth rate pursuant to section 79-1025 for the school fiscal year immediately preceding the school fiscal year in which the aid is to be distributed; plus (iv) two percent.
Source
Laws 2006, LB 1024, § 83;
Laws 2007, LB21, § 2;
Laws 2008, LB988, § 32;
Laws 2009, LB545, § 7;
Laws 2011, LB235, § 8.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1007.12 - Transportation allowance; calculation.

79-1007.12.
Transportation allowance; calculation.
The department shall calculate a transportation allowance for each district equal to the lesser of:
(1) Each local system's general fund expenditures for regular route transportation and in lieu of transportation expenditures pursuant to section 79-611 in the second school fiscal year immediately preceding the school fiscal year in which aid is to be paid, but not including special education transportation expenditures or other expenditures previously excluded from general fund operating expenditures; or
(2) The number of miles traveled in the second school fiscal year immediately preceding the school fiscal year in which aid is to be paid by vehicles owned, leased, or contracted by the district or the districts in the local system for the purpose of regular route transportation multiplied by four hundred percent of the mileage rate established by the Department of Administrative Services pursuant to section 81-1176 as of January 1 of the most recently available complete data year added to in lieu of transportation expenditures pursuant to section 79-611 from the same data year.
Source
Laws 2008, LB988, § 14.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1007.13 - Special receipts allowance; calculation.

79-1007.13.
Special receipts allowance; calculation.
The department shall calculate a special receipts allowance for each district equal to the amount of special education, state ward, and accelerated or differentiated curriculum program receipts included in local system formula resources under subdivisions (7), (8), (15), and (16) of section 79-1018.01 attributable to the school district.
Source
Laws 2008, LB988, § 15;
Laws 2016, LB1067, § 36.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1007.14 - Distance education and telecommunications allowance; calculation.

79-1007.14.
Distance education and telecommunications allowance; calculation.
The department shall calculate a distance education and telecommunications allowance for each school district equal to eighty-five percent of the difference of the costs for (1) telecommunications services, (2) access to data transmission networks that transmit data to and from the school district, and (3) the transmission of data on such networks paid by the school districts in the local system as reported on the annual financial report for the most recently available complete data year minus the receipts from the federal Universal Service Fund pursuant to section 254 of the Telecommunications Act of 1996, 47 U.S.C. 254, as such section existed on January 1, 2008, for the school districts in the local system as reported on the annual financial report for the most recently available complete data year.
Source
Laws 2008, LB988, § 16.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1007.20 - Student growth adjustment; school district; application; department; powers.

79-1007.20.
Student growth adjustment; school district; application; department; powers.
(1) School districts may apply to the department for a student growth adjustment, on a form prescribed by the department, on or before October 15 of the school fiscal year immediately preceding the school fiscal year for which aid is being calculated. Such form shall require an estimate of the average daily membership for the school fiscal year for which aid is being calculated, the estimated student growth calculated by subtracting the fall membership of the current school fiscal year from the estimated average daily membership for the school fiscal year for which aid is being calculated, and evidence supporting the estimates. On or before the immediately following December 1, the department shall approve the estimated student growth, approve a modified student growth, or deny the application based on the requirements of this section, the evidence submitted on the application, and any other information provided by the department. The state board shall establish procedures for appeal of decisions of the department to the state board for final determination.
(2) The student growth adjustment for each approved district shall equal the sum of the product of the school district's basic funding per formula student multiplied by the difference of the approved student growth minus the greater of twenty-five students or one percent of the fall membership for the school fiscal year immediately preceding the school fiscal year for which aid is being calculated plus the product of fifty percent of the school district's basic funding per formula student multiplied by the greater of twenty-five students or one percent of the fall membership for the school fiscal year immediately preceding the school fiscal year for which aid is being calculated.
(3) The department shall calculate a student growth adjustment correction for each district that received a student growth adjustment for aid distributed in the most recently available complete data year. Such student growth correction shall equal the product of the difference of the actual student growth for such school fiscal year minus the estimated student growth for such school fiscal year used to calculate the student growth adjustment for such school fiscal year multiplied by the school district's basic funding per formula student used in the final calculation of aid pursuant to section 79-1065 for such school fiscal year, except that the absolute value of a negative correction shall not exceed the original adjustment.
Source
Laws 2008, LB988, § 22;
Laws 2009, LB549, § 30;
Laws 2013, LB410, § 9;
Laws 2014, LB725, § 1.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1007.21 - Two-year new school adjustment; school district; application; department; powers.

79-1007.21.
Two-year new school adjustment; school district; application; department; powers.
(1) For school fiscal year 2009-10 and each school fiscal year thereafter, school districts may apply to the department for a two-year new school adjustment, on a form prescribed by the department, on or before October 15 of the school fiscal year immediately preceding the school fiscal year for which the first-year new school adjustment would be included in the calculation of state aid. Such form shall require evidence of recent and expected student growth, evidence that a new building or the expansion or remodeling of an existing building is being completed to provide additional student capacity to accommodate such growth and not to replace an existing building, evidence that the school fiscal year for which the district would receive the first-year adjustment will be the first full school fiscal year for which students will utilize such additional capacity, and evidence of the estimated additional student capacity to be provided by the project. On or before the immediately following December 1, the department shall approve the estimated additional capacity for use in the adjustment, approve a modified estimated additional capacity for use in the adjustment, or deny the application based on the requirements of this section, the evidence submitted on the application, and any other information provided by the department. Each approval shall include an approved estimated additional student capacity for the new building. The state board shall establish procedures for appeal of decisions of the department to the state board for final determination.
(2) The first-year new school adjustment for each approved district shall equal the school district's basic funding per formula student multiplied by twenty percent of the approved estimated additional student capacity. The second-year new school adjustment for each approved district shall equal the school district's basic funding per formula student multiplied by ten percent of the approved estimated additional student capacity.
Source
Laws 2008, LB988, § 23;
Laws 2009, LB549, § 31.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1008.01 - Equalization aid; amount.

79-1008.01.
Equalization aid; amount.
Each local system shall receive equalization aid in the amount that the total formula need, as determined pursuant to section 79-1007.11, exceeds its total formula resources, as determined pursuant to section 79-1017.01. The equalization aid for a local system shall be zero if the total formula resources equals or exceeds the total formula need for such local system.
Source
Laws 1997, LB 710, § 11;
Laws 1997, LB 806, § 38;
Laws 1998, LB 989, § 7;
Laws 1998, Spec. Sess., LB 1, § 19;
Laws 1999, LB 149, § 6;
Laws 2001, LB 797, § 20;
Laws 2002, LB 898, § 8;
Laws 2003, LB 540, § 4;
Laws 2004, LB 1093, § 5;
Laws 2006, LB 1024, § 84;
Laws 2008, LB988, § 33;
Laws 2009, First Spec. Sess., LB5, § 10;
Laws 2011, LB8, § 2;
Laws 2011, LB18, § 5;
Laws 2011, LB235, § 12;
Laws 2016, LB959, § 5;
Laws 2019, LB675, § 9.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1009.01 - Converted contract option students; department; calculations; notice to applicant district.

79-1009.01.
Converted contract option students; department; calculations; notice to applicant district.
For school fiscal years prior to school fiscal year 2027-28, a district which will have converted contract option students shall apply to the department on a form approved by the department within fifteen days after April 27, 2011, for converted contract option students for school fiscal year 2011-12 and on or before November 1 of the calendar year preceding the beginning of all other school fiscal years for which there will be converted contract option students. The department shall determine the amount of tuition receipts from converted contracts to be excluded from the calculation of local system formula resources for each of the first two school fiscal years for which the converted contract will not be in effect and shall determine the number of converted contract option students to be attributed to the receiving district in the calculation of state aid for the first school fiscal year for which the converted contract will not be in effect, and the same number shall be attributed as optioning out of the resident school district. In the final calculation of state aid pursuant to section 79-1065, students that were attributed as optioning into or out of a district shall be replaced with the actual number from fall membership. The department shall notify the applicant district within thirty days after receipt of the completed application.
Source
Laws 2011, LB235, § 15.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1015.01 - Local system formula resources; local effort rate yield; determination.

79-1015.01.
Local system formula resources; local effort rate yield; determination.
(1) Local system formula resources shall include local effort rate yield which shall be computed as prescribed in this section.
(2) For each school fiscal year except school fiscal years 2017-18 and 2018-19: (a) For state aid certified pursuant to section 79-1022, the local effort rate shall be the maximum levy, for the school fiscal year for which aid is being certified, authorized pursuant to subdivision (2)(a) of section 77-3442 less five cents; (b) for the final calculation of state aid pursuant to section 79-1065, the local effort rate shall be the rate which, when multiplied by the total adjusted valuation of all taxable property in local systems receiving equalization aid pursuant to the Tax Equity and Educational Opportunities Support Act, will produce the amount needed to support the total formula need of such local systems when added to state aid appropriated by the Legislature and other actual receipts of local systems described in section 79-1018.01; and (c) the local effort rate yield for such school fiscal years shall be determined by multiplying each local system's total adjusted valuation by the local effort rate.
(3) For school fiscal years 2017-18 and 2018-19: (a) For state aid certified pursuant to section 79-1022, the local effort rate shall be the maximum levy, for the school fiscal year for which aid is being certified, authorized pursuant to subdivision (2)(a) of section 77-3442 less two and ninety-seven hundredths cents; (b) for the final calculation of state aid pursuant to section 79-1065, the local effort rate shall be the rate which, when multiplied by the total adjusted valuation of all taxable property in local systems receiving equalization aid pursuant to the Tax Equity and Educational Opportunities Support Act, will produce the amount needed to support the total formula need of such local systems when added to state aid appropriated by the Legislature and other actual receipts of local systems described in section 79-1018.01; and (c) the local effort rate yield for such school fiscal years shall be determined by multiplying each local system's total adjusted valuation by the local effort rate.
Source
Laws 1997, LB 806, § 45;
Laws 1998, Spec. Sess., LB 1, § 23;
Laws 1999, LB 149, § 8;
Laws 2001, LB 797, § 24;
Laws 2007, LB641, § 27;
Laws 2008, LB988, § 38;
Laws 2011, LB235, § 16;
Laws 2013, LB407, § 11;
Laws 2014, LB725, § 2;
Laws 2017, LB409, § 3.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1017.01 - Local system formula resources; amounts included.

79-1017.01.
Local system formula resources; amounts included.
(1) For state aid calculated for each school fiscal year prior to school fiscal year 2023-24, local system formula resources includes other actual receipts determined pursuant to section 79-1018.01, net option funding determined pursuant to section 79-1009, allocated income tax funds determined pursuant to section 79-1005.01, and community achievement plan aid determined pursuant to section 79-1005, and is reduced by amounts paid by the district in the most recently available complete data year as property tax refunds pursuant to or in the manner prescribed by section 77-1736.06.
(2) For state aid calculated for school fiscal year 2023-24 and each school fiscal year thereafter, local system formula resources includes other actual receipts determined pursuant to section 79-1018.01, net option funding determined pursuant to section 79-1009, allocated income tax funds determined pursuant to section 79-1005.01, community achievement plan aid determined pursuant to section 79-1005, and a percentage of foundation aid determined pursuant to section 79-1006, and is reduced by amounts paid by the district in the most recently available complete data year as property tax refunds pursuant to or in the manner prescribed by section 77-1736.06.
Source
Laws 1997, LB 806, § 48;
Laws 2002, LB 898, § 11;
Laws 2009, LB545, § 14;
Laws 2011, LB235, § 17;
Laws 2013, LB407, § 12;
Laws 2014, LB967, § 17;
Laws 2015, LB519, § 14;
Laws 2016, LB959, § 7;
Laws 2016, LB1067, § 40;
Laws 2017, LB512, § 14;
Laws 2019, LB675, § 10;
Laws 2023, LB583, § 4.
Effective Date: June 1, 2023
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1020 - Aid allocation adjustments; department; duties.

79-1020.
Aid allocation adjustments; department; duties.
Nothing in the Tax Equity and Educational Opportunities Support Act shall be construed as altering, amending, or changing in any manner the duties or obligations of the department under section 79-1065, and the provisions of the act shall not be construed as relieving the department of its obligation to make appropriate aid allocation adjustments following a final determination of the amount of funds due to any school district or local system under the provisions of or through the operation of the act.
Source
Laws 1995, LB 542, § 3;
R.S.Supp.,1995, § 79-3811.02;
Laws 1996, LB 900, § 666;
Laws 1996, LB 1050, § 28;
Laws 1998, Spec. Sess., LB 1, § 26.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1022 - Distribution of income tax receipts and state aid; effect on budget.

79-1022.
Distribution of income tax receipts and state aid; effect on budget.
(1) On or before June 15, 2023, and on or before March 1 of each year thereafter, the department shall determine the amounts to be distributed to each local system for the ensuing school fiscal year pursuant to the Tax Equity and Educational Opportunities Support Act and shall certify the amounts to the Director of Administrative Services, the Auditor of Public Accounts, and each local system. On or before June 15, 2023, and on or before March 1 of each year thereafter, the department shall report the necessary funding level for the ensuing school fiscal year to the Governor, the Appropriations Committee of the Legislature, and the Education Committee of the Legislature. The report submitted to the committees of the Legislature shall be submitted electronically. Except as otherwise provided in this subsection, certified state aid amounts, including adjustments pursuant to section 79-1065.02, shall be shown as budgeted non-property-tax receipts and deducted prior to calculating the property tax request in the local system's general fund budget statement as provided to the Auditor of Public Accounts pursuant to section 79-1024.
(2) Except as provided in this subsection, subsection (8) of section 79-1016, and sections 79-1005, 79-1033, and 79-1065.02, the amounts certified pursuant to subsection (1) of this section shall be distributed in ten as nearly as possible equal payments on the last business day of each month beginning in September of each ensuing school fiscal year and ending in June of the following year, except that when a local system is to receive a monthly payment of less than one thousand dollars, such payment shall be one lump-sum payment on the last business day of December during the ensuing school fiscal year.
Source
Laws 1990, LB 1059, § 13;
Laws 1991, LB 511, § 79;
Laws 1992, LB 245, § 84;
Laws 1994, LB 1290, § 8;
Laws 1994, LB 1310, § 16;
Laws 1995, LB 840, § 9;
R.S.Supp.,1995, § 79-3813;
Laws 1996, LB 900, § 668;
Laws 1996, LB 1050, § 30;
Laws 1997, LB 710, § 13;
Laws 1997, LB 713, § 5;
Laws 1997, LB 806, § 51;
Laws 1998, Spec. Sess., LB 1, § 28;
Laws 1999, LB 149, § 10;
Laws 1999, LB 194, § 35;
Laws 1999, LB 813, § 23;
Laws 2002, LB 898, § 12;
Laws 2002, Second Spec. Sess., LB 4, § 1;
Laws 2003, LB 67, § 12;
Laws 2003, LB 540, § 5;
Laws 2004, LB 973, § 67;
Laws 2005, LB 126, § 47;
Laws 2005, LB 198, § 3;
Laws 2006, LB 1024, § 86;
Referendum 2006, No. 422;
Laws 2007, LB21, § 3;
Laws 2007, LB641, § 28;
Laws 2008, LB988, § 41;
Laws 2009, LB61, § 1;
Laws 2009, LB545, § 15;
Laws 2009, LB548, § 1;
Laws 2010, LB711, § 2;
Laws 2010, LB1071, § 19;
Laws 2011, LB18, § 6;
Laws 2012, LB633, § 1;
Laws 2012, LB782, § 159;
Laws 2013, LB408, § 1;
Laws 2014, LB838, § 1;
Laws 2016, LB1067, § 43;
Laws 2017, LB119, § 1;
Laws 2019, LB430, § 1;
Laws 2019, LB675, § 11;
Laws 2020, LB880, § 1;
Laws 2023, LB583, § 5.
Effective Date: June 1, 2023
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1022.02 - School fiscal year 2023-24 certifications null and void.

79-1022.02.
School fiscal year 2023-24 certifications null and void.
Notwithstanding any other provision of law, any certification of state aid pursuant to section 79-1022, certification of budget authority pursuant to section 79-1023, and certification of applicable allowable reserve percentages pursuant to section 79-1027 completed prior to June 1, 2023, for school fiscal year 2023-24 are null and void.
Source
Laws 2002, LB 898, § 13;
Laws 2003, LB 540, § 6;
Laws 2008, LB988, § 42;
Laws 2011, LB18, § 7;
Laws 2012, LB633, § 2;
Laws 2017, LB119, § 2;
Laws 2019, LB430, § 2;
Laws 2020, LB880, § 2;
Laws 2023, LB583, § 6.
Effective Date: June 1, 2023
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1023 - School district; general fund budget of expenditures; limitation; department; certification.

79-1023.
School district; general fund budget of expenditures; limitation; department; certification.
(1) On or before June 15, 2023, and on or before March 1 of each year thereafter, the department shall determine and certify to each school district budget authority for the general fund budget of expenditures for the ensuing school fiscal year.
(2) Except as provided in sections 79-1028.01, 79-1029, 79-1030, and 81-829.51, each school district shall have budget authority for the general fund budget of expenditures equal to the greater of (a) the general fund budget of expenditures for the immediately preceding school fiscal year minus exclusions pursuant to subsection (1) of section 79-1028.01 for such school fiscal year with the difference increased by the basic allowable growth rate for the school fiscal year for which budget authority is being calculated, (b) the general fund budget of expenditures for the immediately preceding school fiscal year minus exclusions pursuant to subsection (1) of section 79-1028.01 for such school fiscal year with the difference increased by an amount equal to any student growth adjustment calculated for the school fiscal year for which budget authority is being calculated, or (c) one hundred ten percent of formula need for the school fiscal year for which budget authority is being calculated minus the special education budget of expenditures as filed on the school district budget statement on or before September 30 for the immediately preceding school fiscal year, which special education budget of expenditures is increased by the basic allowable growth rate for the school fiscal year for which budget authority is being calculated.
(3) For any school fiscal year for which the budget authority for the general fund budget of expenditures for a school district is based on a student growth adjustment, the budget authority for the general fund budget of expenditures for such school district shall be adjusted in future years to reflect any student growth adjustment corrections related to such student growth adjustment.
Source
Laws 1990, LB 1059, § 14;
Laws 1991, LB 829, § 33;
Laws 1992, LB 1063, § 202;
Laws 1992, Second Spec. Sess., LB 1, § 173;
Laws 1995, LB 613, § 3;
Laws 1996, LB 299, § 27;
R.S.Supp.,1995, § 79-3814;
Laws 1996, LB 900, § 669;
Laws 1998, LB 989, § 8;
Laws 2003, LB 67, § 13;
Laws 2008, LB988, § 43;
Laws 2009, LB61, § 2;
Laws 2009, LB545, § 16;
Laws 2009, LB548, § 2;
Laws 2009, First Spec. Sess., LB5, § 11;
Laws 2010, LB711, § 3;
Laws 2010, LB1071, § 20;
Laws 2011, LB18, § 8;
Laws 2011, LB235, § 19;
Laws 2012, LB633, § 3;
Laws 2013, LB408, § 2;
Laws 2014, LB838, § 2;
Laws 2015, LB283, § 3;
Laws 2017, LB119, § 3;
Laws 2019, LB430, § 3;
Laws 2020, LB880, § 3;
Laws 2021, LB644, § 23;
Laws 2023, LB583, § 7.
Effective Date: June 1, 2023
Cross References
Retirement expenditures, not exempt from limitations, see section 79-977.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1025 - Basic allowable growth rate.

79-1025.
Basic allowable growth rate.
The basic allowable growth rate for general fund expenditures other than expenditures for special education shall be the base limitation established under section 77-3446. The budget authority for special education for all classes of school districts shall be the actual anticipated expenditures for special education subject to the approval of the state board. Such budget authority and funds generated pursuant to such budget authority shall be used only for special education expenditures.
Source
Laws 1990, LB 1059, § 16;
Laws 1991, LB 511, § 81;
Laws 1992, LB 245, § 86;
Laws 1992, LB 1063, § 203;
Laws 1992, Second Spec. Sess., LB 1, § 174;
Laws 1995, LB 613, § 4;
Laws 1996, LB 299, § 28;
R.S.Supp.,1995, § 79-3816;
Laws 1996, LB 900, § 671;
Laws 1998, LB 989, § 9;
Laws 1998, Spec. Sess., LB 1, § 30;
Laws 2003, LB 540, § 7;
Laws 2011, LB235, § 20.
Cross References
Retirement expenditures, not exempt from limitations, see section 79-977.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1027 - Budget; restrictions.

79-1027.
Budget; restrictions.
No district shall adopt a budget, which includes total requirements of depreciation funds, necessary employee benefit fund cash reserves, and necessary general fund cash reserves, exceeding the applicable allowable reserve percentages of total general fund budget of expenditures as specified in the schedule set forth in this section.
Average daily
Allowable
membership of
reserve
district
percentage
0 - 471
45
471.01 - 3,044
35
3,044.01 - 10,000
25
10,000.01 and over
20
On or before June 15, 2023, and on or before March 1 each year thereafter, the department shall determine and certify each district's applicable allowable reserve percentage for the ensuing school fiscal year.
Each district with combined necessary general fund cash reserves, total requirements of depreciation funds, and necessary employee benefit fund cash reserves less than the applicable allowable reserve percentage specified in this section may, notwithstanding the district's applicable allowable growth rate, increase its necessary general fund cash reserves such that the total necessary general fund cash reserves, total requirements of depreciation funds, and necessary employee benefit fund cash reserves do not exceed such applicable allowable reserve percentage.
Source
Laws 1990, LB 1059, § 18;
Laws 1991, LB 511, § 83;
Laws 1992, LB 245, § 88;
Laws 1992, LB 1063, § 204;
Laws 1992, Second Spec. Sess., LB 1, § 175;
R.S.1943, (1994), § 79-3818;
Laws 1996, LB 900, § 673;
Laws 1998, Spec. Sess., LB 1, § 31;
Laws 1999, LB 149, § 12;
Laws 1999, LB 813, § 26;
Laws 2001, LB 797, § 28;
Laws 2002, LB 460, § 2;
Laws 2003, LB 67, § 16;
Laws 2005, LB 126, § 49;
Referendum 2006, No. 422;
Laws 2007, LB21, § 5;
Laws 2009, LB61, § 4;
Laws 2009, LB545, § 18;
Laws 2009, LB548, § 4;
Laws 2010, LB711, § 5;
Laws 2010, LB1071, § 22;
Laws 2011, LB18, § 10;
Laws 2012, LB633, § 4;
Laws 2013, LB408, § 3;
Laws 2014, LB838, § 3;
Laws 2017, LB119, § 4;
Laws 2019, LB430, § 4;
Laws 2020, LB880, § 4;
Laws 2023, LB583, § 8.
Effective Date: June 1, 2023
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1029 - Budget authority for general fund budget of expenditures; vote to exceed; procedure.

79-1029.
Budget authority for general fund budget of expenditures; vote to exceed; procedure.
A school district may exceed the budget authority for the general fund budget of expenditures prescribed in section 79-1023 by an amount approved by a majority of legal voters voting on the issue at a primary, general, or special election called for such purpose upon the recommendation of the board or upon the receipt by the county clerk or election commissioner of a petition requesting an election, signed by at least five percent of the legal voters of the district. The recommendation of the board or the petition of the legal voters shall include the amount by which the board would increase its general fund budget of expenditures for the ensuing school year over and above the budget authority for the general fund budget of expenditures prescribed in section 79-1023. The county clerk or election commissioner shall place the question on the primary or general election ballot or call for a special election on the issue after the receipt of such board recommendation or legal voter petition. The election shall be held pursuant to the Election Act or section 77-3444, and all costs for a special election shall be paid by the district. A vote to exceed the budget authority for the general fund budget of expenditures prescribed in section 79-1023 may be approved on the same question as a vote to exceed the levy limits provided in section 77-3444.
Source
Laws 1990, LB 1059, § 20;
Laws 1991, LB 511, § 85;
Laws 1992, LB 245, § 90;
Laws 1994, LB 76, § 608;
Laws 1996, LB 299, § 31;
R.S.1943, (1994), § 79-3820;
Laws 1996, LB 900, § 675;
Laws 1997, LB 345, § 29;
Laws 1998, LB 989, § 12;
Laws 1999, LB 813, § 28;
Laws 2000, LB 1213, § 1;
Laws 2003, LB 67, § 19;
Laws 2008, LB988, § 47;
Laws 2011, LB235, § 22;
Laws 2018, LB377, § 63.
Cross References
Election Act, see section 32-101.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1030 - Unused budget authority for general fund budget of expenditures; carried forward; limitation.

79-1030.
Unused budget authority for general fund budget of expenditures; carried forward; limitation.
A school district may choose not to increase its general fund budget of expenditures by the full amount of budget authority for the general fund budget of expenditures as calculated pursuant to section 79-1023. In such cases, the department shall calculate the amount of unused budget authority which shall be carried forward to future budget years. The amount of unused budget authority that may be used by a district in a single school fiscal year to increase its general fund budget of expenditures above the budget authority for the general fund budget of expenditures as calculated pursuant to section 79-1023 shall be limited to two percent of the difference of the general fund budget of expenditures minus the sum of special grant funds, the special education budget of expenditures, and exceptions pursuant to subsection (1) of section 79-1028.01 for the immediately preceding school fiscal year.
Source
Laws 1990, LB 1059, § 21;
R.S.1943, (1994), § 79-3821;
Laws 1996, LB 900, § 676;
Laws 1998, LB 989, § 13;
Laws 1998, Spec. Sess., LB 1, § 32;
Laws 2006, LB 1024, § 91;
Laws 2010, LB1071, § 23;
Laws 2011, LB235, § 23;
Laws 2018, LB377, § 64.
2023 Nebraska Revised Statutes › Chapter 79 - Schools › 79-1031 - Department; annual estimate required.

79-1031.
Department; annual estimate required.
The department, with assistance from the Property Tax Administrator, the Legislative Fiscal Analyst, and the budget division of the Department of Administrative Services, shall annually, on or before November 15, provide an estimate of the necessary funding level for the next school fiscal year under the Tax Equity and Educational Opportunities Support Act to the Governor, the Appropriations Committee of the Legislature, and the Education Committee of the Legislature.
Source
Laws 1990, LB 1059, § 22;
Laws 1991, LB 511, § 86;
Laws 1992, LB 245, § 91;
Laws 1993, LB 348, § 72;
R.S.1943, (1994), § 79-3822;
Laws 1996, LB 900, § 677;
Laws 1996, LB 1050, § 40;
Laws 1997, LB 401, § 4;
Laws 1997, LB 710, § 16;
Laws 1997, LB 806, § 53;
Laws 1998, Spec. Sess., LB 1, § 33;
Laws 1999, LB 149, § 14.