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 includes a provision that prohibits the Legislature from imposing 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 increased service requirements mandated by the Legislature do not financially burden local governments without state support. The reimbursement must be provided either through specific appropriations or increased state revenue distributions to the affected political subdivisions. The ballot language for this amendment will clearly indicate that it is a constitutional amendment requiring state reimbursement for responsibilities imposed after 2026.