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 limited to those expenses and salaries, requiring a two-thirds majority vote for any additional appropriations deemed necessary. Furthermore, the amendment establishes that starting in 2026, the Legislature cannot impose new responsibilities or increased service levels on political subdivisions unless the state fully reimburses them for the associated costs. This reimbursement must be provided through specific appropriations or increased state revenue distributions.

The amendment will be presented to Nebraska voters during the general election in November 2026, allowing them to approve or reject the changes. The ballot language will clearly outline the amendment's intent to require state reimbursement for any new responsibilities or service level increases imposed on political subdivisions after 2026, ensuring that local governments are not financially burdened without state support.