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 reimbursement must be provided either through a specific appropriation or an increase in state revenue distribution to the affected political subdivisions. The proposed amendment aims to ensure that local governments are not financially burdened by new mandates from the state without adequate funding. The ballot language for the amendment will clearly state its purpose, allowing voters to express their support or opposition to the measure.