The proposed constitutional amendment, introduced by members of the Nebraska Legislature, seeks to amend Article III, section 22 of the Nebraska Constitution. It stipulates that any appropriations made by the Legislature for government expenses must be approved by a two-thirds vote of all elected members. Additionally, the amendment introduces a provision that prohibits the Legislature from imposing new responsibilities or increased service levels on political subdivisions after the year 2026 unless the state fully reimburses these subdivisions for the associated costs. This reimbursement can be provided through specific appropriations or increased state revenue distributions.

The amendment is set to be presented to Nebraska voters during the general election in November 2026. The ballot will include language that clearly outlines the amendment's intent to require state reimbursement for any new responsibilities or service level increases mandated by the Legislature after the specified date. Voters will have the option to approve or reject this amendment, which aims to ensure that local governments are not financially burdened by unfunded mandates from the state.