The proposed constitutional amendment seeks to modify Article IV of the Nebraska Constitution by amending section 13 and adding a new section 29. The amendment aims to establish a Nebraska Board of Commutation, which would be responsible for commuting sentences for offenses against the state's criminal laws, excluding treason and impeachment cases. This new board would consist of seven members appointed by the Governor and confirmed by the Legislature, with a requirement for the members to have expertise in areas such as mental health, restorative justice, criminal law, law enforcement, and personal experiences related to incarceration and victimization. The amendment also clarifies the existing powers of the Board of Pardons, which includes the Governor, Attorney General, and Secretary of State, to grant paroles and remit fines.

The proposed amendment will be presented to Nebraska voters during the general election in November 2026, allowing them to decide whether to transfer the power to commute criminal sentences from the Board of Pardons to the newly established Board of Commutation. The ballot will include language indicating the nature of the amendment, with options for voters to express their support or opposition.