This legislative bill outlines the appropriations for the Nebraska State Government for the biennium ending June 30, 2027, detailing the allocation of funds from the federal Coronavirus State Fiscal Recovery Fund in accordance with the American Rescue Plan Act of 2021. It includes provisions for capital construction, property acquisition, and the reappropriation of unexpended balances, while defining fiscal years 2024-25 through 2028-29. The bill emphasizes the need for energy-efficient designs in construction projects and sets limitations on salaries, wages, and per diems for state employees, allowing increases only under specific conditions. It also permits employee furloughs as a temporary measure to address budget shortfalls without negatively impacting benefits.

Additionally, the bill allocates significant funding across various state agencies, including education, health services, and public safety, with specific amounts designated for juvenile justice reform, early childhood education, and workforce development. It mandates the reappropriation of unexpended balances and emphasizes collaboration between state departments to maximize federal matching funds. The bill also includes provisions for the management of federal funds, ensuring that expenditures are not limited to specified amounts, and establishes guidelines for financial transfers and appropriations from multiple funds. Overall, the bill aims to ensure responsible financial management and effective use of state and federal resources while addressing critical areas of need within the state.