This bill appropriates funds to support the Department of Revenue in Nebraska for the fiscal years 2025-26 and 2026-27. Specifically, it allocates $164,210 from the General Fund for FY2025-26 and $50,800 from the General Fund for FY2026-27, designated for Program 102. Additionally, the bill stipulates that total expenditures for permanent and temporary salaries and per diems from these appropriated funds shall not exceed $37,000 for FY2025-26 or $38,200 for FY2026-27.

The bill also declares an emergency, allowing it to take effect immediately upon passage and approval. This urgency underscores the importance of the appropriations to ensure the Department of Revenue can effectively carry out its responsibilities in the upcoming fiscal years.