Nebraska Administrative Code › Topic - ACCOUNTABILITY AND DISCLOSURE COMMISSION › Title 4 - NEBRASKA ACCOUNTABILITY AND DISCLOSURE COMMISSION › Chapter 6 - RULES AND REGULATIONS FOR LOBBYING › Section 4-6-008 - CONTENTS OF NEBRASKA REGISTERED LOBBYIST QUARTERLY REPORT

Current through June 17, 2024
Each report shall show the total amount received or expended
				  directly or indirectly for the purpose of carrying on lobbying activities, with
				  the following categories of expenses each being separately itemized:
(a) Miscellaneous expenses,
(b) entertainment, including expenses for
				food and drink,
(c) lodging
				expenses,
(d) travel expenses,
(e) lobbyists compensation,
(f) lobbyist expense
				reimbursement,
(g) admissions to a
				state-owned facility or a state-sponsored industry or event, and
(h) extraordinary office expenses directly
				related to the practice of lobbying.
Each report shall also include a detailed statement of any
				  money which is loaned, promised, or paid by a lobbyist or anyone acting on his
				  or her behalf to an official or staff of an official in the executive or
				  legislative branch of State Government. The detailed statement shall identify
				  the recipient and the amount and terms of the loan, promise, or payment.
				  Additionally, each report shall disclose the total amount of money expended for
				  gifts other than admissions to a state-owned facility or a state-sponsored
				  industry or event. Section
				  49-1483(2),
Neb. Rev. Stat.
(Reference: 002.10)
.01 Receipts need be reported only in total
				and not itemized.
.02 Lobbyist
				compensation as a receipt by the lobbyist. Except for lobbyist reimbursement as
				described in section 008.03 of this rule, the lobbyist must report all payments
				received from the principal and from others on behalf of the principal in a
				given calendar quarter, except amounts excludable pursuant to sections 002.09
				and
				002.06A of this
				rule. When a lobbyist is an employee of the principal, part of the lobbyist's
				compensation must be reported as lobbyist compensation if the lobbyist engaged
				in any lobbying activity during the reporting period. When an employer of a
				lobbyist is engaged by the principal of the lobbyist to provide consulting or
				management services which include lobbying activity, part of the lobbyist
				compensation or wages must be reported as lobbyist compensation if the lobbyist
				engages in any lobbying activity during the reporting period even if the
				lobbyist is not directly compensated by the principal.
.02A Compensated time reasonably attributable
				to influencing legislative action must be reported. Section
				49-1483
				of the Nebraska Political Accountability and Disclosure Act provides that
				lobbyists shall report the total amount received or expended directly or
				indirectly for the purpose of carrying on lobbying activities and specifically
				lobbyist fees for lobbyist services. When a principal retains the services of a
				person who has only part-time lobbying duties, only the compensation paid which
				is reasonably attributable to influencing legislative action need be reported.
The test to determine whether a given activity constitutes
				  influencing legislative action is one of fact, i.e., the principal purpose of
				  the activity. If the purpose of the activity is to promote, support, influence,
				  modify, oppose or delay any legislative action, then the activity is within the
				  definition. A lobbyist normally is not employed merely to communicate with
				  officials in the legislative or executive branches of state government but is
				  also expected to perform a number of other activities which assist both the
				  lobbyist and the principal in promoting or defeating legislative action. To the
				  extent payments received by a lobbyist are only partially in consideration for
				  his or her duties and services for influencing legislative action, the lobbyist
				  may apportion the payments based on the percentage of the lobbyist's
				  compensated time which is reasonably attributable to influencing legislative
				  action and report the apportioned dollar amount.
.02A1 If an individual is otherwise required
				to be registered as a lobbyist, the lobbyist must include time attributable to
				appearances before legislative committees and writing letters or furnishing
				written materials to individual members of the Legislature or the committees
				thereof.
03
				Receipts for lobbyist reimbursement. The lobbyist must report all amounts
				received during the calendar quarters for reimbursement of expenses from a
				principal or from a third person, regardless of the calendar quarter in which
				the expenditure for which reimbursement is made actually occurred.
.04 Total and individually categorized items
				of expenditures should reflect expenditures incurred, although not necessarily
				paid by the lobbyist during the calendar quarter. Reference: Section
				49-1419(4),
Neb. Rev. Stat.
Provided, however, so long as there is no
				arrangement for or willful late billing by a vendor, the same may be reported
				in the calendar quarter of the receipt of a bill or invoice therefor.
.05 A lobbyist must report and itemize all
				expenditures which are made to influence legislative action, including but not
				limited to, payments to vendors for goods and services, transactions with or
				for the benefit of a public official, a member of his or her immediate family
				or a member of his or her staff, including money loaned, promised or paid to an
				official or staff of an official in the legislative or executive branches of
				state government or anyone on his or her behalf, including a business with
				which the official or staff is associated, the forgiveness of a loan, a
				preferential interest rate and forbearance on the collection of an obligation.
				The expenditures by the lobbyist referred to above shall not be deemed to have
				been made to influence legislative action if they are done in the normal course
				of business, are clearly reasonable and there was an exchange of equal
				consideration between the parties.
.06 Expenditures must be itemized pursuant to
				the categories set forth in this Section.
.06A Miscellaneous expenses. Miscellaneous
				expenses means any expenditure by a lobbyist or anyone acting on behalf of such
				lobbyist, including an expenditure which is made for the benefit of a public
				official in the executive or legislative branch of state government or the
				official's staff or relatives which does not otherwise fall within the
				categories of entertainment expense, lodging expense, travel expense, lobbyist
				compensation, lobbyist expense reimbursement, admissions to a state-owned
				facility or a state-sponsored industry or event, or extraordinary office
				expenses. Miscellaneous expenses include expenditures of money loaned, promised
				or paid to any official, or staff of an official in the executive or
				legislative branch of state government, including a business with which the
				official or staff member is associated if the payment is made to influence
				legislative action.
.06A1 Campaign
				contributions need not be reported by a lobbyist as lobbying expenditures,
				unless the principal reimburses the lobbyist therefor. In such case, the
				lobbyist shall report the campaign contribution as a miscellaneous expense. In
				addition, the lobbyist shall report the reimbursement as a
				receipt.
.06B
				Entertainment, including expenses for food and drink. The total expenditure of
				the lobbyist must be reported if made while engaged in a lobbying activity,
				direct or indirect, or otherwise to influence legislative action and not just
				the amount expended for food and drink for a public official, a member of his
				or her immediate family or a public employee. Expenses reported under this
				category shall disclose the aggregate expenses for each of the following two
				categories of elected officials:
(1) Members
				of the Legislature, and
(2)
				officials of the executive branch of government. Cross Reference: section
				013.02A
.06B1 For the purpose of reporting aggregate
				expenses for entertainment for members of the Legislature, the amount reported
				shall be the actual amount attributable to entertaining members of the
				Legislature. (Reference: §
												49-1483(3)(b)
.06B2 When the nature of the event
				makes it impractical to determine actual cost, the cost of entertainment shall
				be the average cost per person multiplied by the number of members of the
				Legislature in attendance. (Reference: §
												49-1483(3)(b)
				 )
.06B3 For the purpose of reporting aggregate
				expenses for entertainment for officials in the executive branch, the amount
				reported shall be the actual amount attributable to entertaining members of the
				executive branch. (Reference: §
												49-1483(3)(b)
				 )
.06B4 When the nature of the event makes it
				impractical to determine actual cost, the cost of entertainment shall be the
				average cost per person multiplied by the number of officials in the executive
				branch in attendance. (Reference: §
												49-1483(3)(b)
				 )
.06B5 In all cases where a lobbyist claims
				reimbursement from his or her principal, the total amount of such entertainment
				expense must be reported where any part of the same was for food and drink for
				a public official, a member of his or her immediate family or a member of his
				or her staff. In addition, the reimbursement received from the principal must
				be included in total receipts.
.06C Lodging expenses. Payments made by a
				lobbyist solely for the lodging of the lobbyist or the specific reimbursement
				therefor by the principal need not be reported. If lodging expenses are
				incurred for the purpose of carrying on other lobbying activities, such as
				providing lodging to, or paying the lodging expenses of others to influence
				legislative action, then the total expenditure by the lobbyist shall be
				reported including the lodging expense of the lobbyist. Cross Reference:
				section
				013.02B
.06D Travel expenses. Payments made by a
				lobbyist solely for the transportation of the lobbyist or the specific
				reimbursement therefor by the principal need not be reported. If travel
				expenses are incurred for the purpose of carrying on other lobbying activities,
				such as providing travel to, or paying the travel expenses of others to
				influence legislative action, then the total expenditure by the lobbyist shall
				be reported including the travel expense of the lobbyist. Cross Reference:
				section 013.02C
.06D1 If a public official
				accompanies such lobbyist, the total cost or value of the trip, and not just
				the value of the benefit to the public official, must be reported. If such trip
				is by private airplane the amount reported shall be the fair value of the cost
				to operate such airplane for that trip. If such trip is by automobile, the
				amount to be reported shall not be less than the highest reimbursement rate per
				mile allowed pursuant to Section
				81-1176,
Neb. Rev. Stat,
as the same may be amended from time to time.
				If such trip is by commercial transportation, the amount to be reported shall
				be the actual fares paid by the lobbyist, including the fare of the lobbyist
				and all other persons on such trip.
.06E Lobbyist compensation as an expenditure
				by the lobbyist. All amounts paid by a lobbyist to others, as salary or other
				compensation, pursuant to section 002.09 of this rule, whether or not the
				recipient is, or is required to be, a registered lobbyist for the same
				principal as the paying lobbyist, shall be reported by the paying lobbyist as
				an expenditure for lobbyist compensation. Amounts paid as general overhead for
				typing, filing or other types of clerical office work do not have to be
				reported as compensation, unless the persons receiving the same are compensated
				additionally or separate and apart from their regular salaries for engaging in
				other lobbying activities.
.06F
				Lobbyist expense reimbursement as an expenditure by a lobbyist. Any amounts
				expended by a lobbyist to reimburse others for activity reasonably attributable
				to the influencing of legislation shall be reported.
.06G Admissions to a state-owned facility or
				to a state-sponsored industry or event shall disclose the aggregate amounts
				given to each of the following two categories of elected officials:
(1) Members of the Legislature, and
(2) officials in the executive
				branch of government.
.06H Extraordinary office expenses. Only
				extraordinary office expenses must be reported. An office expense by a lobbyist
				directly related to lobbying activity which is other than the normal overhead
				and operating expense of the lobbyist is an extraordinary office expense. An
				office expense directly related to lobbying activity for which the lobbyist is
				reimbursed by the principal is an extraordinary office expense and shall be
				reported. (Reference: 002.016)
.07 Money loaned, promised or paid by a
				lobbyist or anyone acting on his or her behalf. In addition to the provisions
				of sections 002.07 and
				008.06A of this rule
				for reporting the amount of money loaned, promised or paid as a miscellaneous
				expense, the quarterly report of a lobbyist must contain a detailed statement
				of any money loaned, promised or paid by the lobbyist, or anyone acting on his
				or her behalf, to an official or staff of an official in the executive or
				legislative branches of state government. The detailed statement should include
				money loaned, promised or paid to a third party for the benefit of an official
				or staff of an official in the executive or legislative branch of state
				government, including a business with which the official or staff member is
				associated.
.07A The detailed statement shall
				identify the recipient and the amount and terms of the loan, promise, or
				payment. The terms shall include the date of the loan, promise, or payment and
				the reason for such payment. If the loan, promise or payment is made to a third
				party for the benefit of an official in the executive or legislative branch of
				state government or a member of the official's staff, the detailed statement
				shall also identify the beneficiary.
.08 Gifts. The total amount expended for
				gifts, other than admissions to a state owned facility or a state-sponsored
				industry or event, shall disclose the aggregate amounts given to each of the
				following categories of elected officials:
(1) Members of the Legislature, and
(2) officials in the executive
				branch of government.