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 establishing duties for state agencies regarding budget status reports and program statements for capital projects. The bill emphasizes energy efficiency in state construction projects and allows for the transfer of funds, setting limitations on salaries, wages, and per diems for state employees. Notably, it allocates significant funding for various state agencies, including education, health services, and workforce development, with specific amounts earmarked for programs aimed at supporting at-risk populations and enhancing public services.

Additionally, the bill includes provisions for the reappropriation of unexpended General Fund balances and mandates that appropriations be reaffirmed by the current Legislature for fiscal years beginning after June 30, 2025, as previous appropriations will be considered null and void unless specifically reaffirmed. The act is set to become operative on July 1, 2025, and includes an emergency clause for immediate effect upon passage and approval. Overall, the bill reflects a comprehensive approach to funding essential services and programs across various sectors, ensuring that funds are utilized effectively to meet the documented needs of the state.