This legislative bill amends several sections of the Revised Statutes Supplement, 2025, to enhance oversight of Nebraska's child welfare and juvenile justice systems. Key provisions include improved access to records for juvenile probation officers, a process for the Office of Inspector General of Nebraska Child Welfare to request these records, and a requirement for the Inspector General to report on the implementation of audit recommendations. The bill clarifies the Inspector General's roles, ensuring independent investigations and audits, and introduces measures for the dissemination of confidential information to legislative committees while maintaining confidentiality. Overall, the bill aims to strengthen oversight mechanisms and improve the operational effectiveness of systems responsible for the care and protection of children and youth in Nebraska.

Additionally, the bill addresses the confidentiality and privacy of taxpayer information under the Nebraska Revenue Act of 1967, establishing responsibilities for certified service providers in protecting personally identifiable information (PII) and requiring the state to notify consumers about its data practices. It also modifies the auditing process for tax returns, allowing access to tax return information under strict conditions and imposing severe penalties for unauthorized disclosure. Furthermore, the bill enhances accountability regarding room confinement for juveniles in facilities, mandating documentation and supervisor approval for confinements longer than one hour, and requiring quarterly reports to the Division of Legislative Oversight. These measures aim to improve oversight and accountability while ensuring the protection of individuals' rights and information.

Statutes affected:
Introduced: 50-1205, 50-1803, 50-1805, 50-1812, 50-1912, 50-1918, 77-2711
Final Reading: 50-1205, 50-1803, 50-1805, 50-1812, 50-1912, 50-1918, 77-2711
Slip Law: 50-1205, 50-1803, 50-1805, 50-1812, 50-1912, 50-1918, 77-2711