The proposed constitutional amendment, introduced by members of the Nebraska Legislature, seeks to amend Article III, section 22 of the Nebraska Constitution. This amendment will be presented to voters during the general election in November 2026. It stipulates that the Legislature must make appropriations for government expenses and requires a two-thirds majority vote for any further appropriations deemed necessary. Additionally, it establishes that the Legislature cannot impose new responsibilities or increased service levels on political subdivisions after 2026 unless the state fully reimburses these subdivisions for the associated costs.

The amendment aims to ensure that any new programs or service enhancements mandated by the Legislature do not financially burden local governments without state support. The reimbursement must be provided through specific appropriations or increased state revenue distributions to the affected political subdivisions. The ballot language for this amendment will clearly indicate that it pertains to the requirement for state reimbursement for responsibilities imposed after 2026, allowing voters to express their approval or rejection of the measure.