This legislative bill establishes the budget appropriations for the Nebraska State Government for the biennium ending June 30, 2027, covering fiscal years FY2024-25 through FY2028-29. It details allocations for various state operations, including general operations, education, state aid, capital projects, and equipment acquisition. The bill emphasizes energy efficiency in state construction, mandates budget status reports from agencies, and allows for employee furloughs to address budget shortfalls without impacting benefits. It also includes provisions for the reappropriation of unexpended balances from previous fiscal years and sets limitations on salaries and per diems for state employees.

The bill further outlines specific funding allocations for various state agencies, including significant amounts for education, health services, and transportation. It allocates over $1.25 billion for state aid to public schools, funding for early childhood education, and various health-related programs. Additionally, it specifies the management of federal and cash funds, ensuring that appropriations are used solely for their intended purposes. The bill also includes provisions for financial transfers between funds and mandates that any previous appropriations for fiscal years beginning after June 30, 2025, are null and void unless reaffirmed by the current legislature. The act is set to take effect immediately upon passage due to an emergency clause.