The proposed bill seeks to amend various sections of the Nebraska Revised Statutes to strengthen legislative oversight of juvenile probation records and the operations of the Office of Inspector General of Nebraska Child Welfare and the Nebraska Correctional System. Key provisions include a five-day timeframe for the Inspector General to access juvenile probation records upon court order and an expansion of the Inspector General's responsibilities to include oversight of the juvenile justice system. The bill also emphasizes the confidentiality of juvenile records while allowing for specific disclosures to law enforcement and relevant parties under certain conditions. Additionally, it modifies the Legislative Performance Audit Act to ensure audits are free from partisan influence and clarifies the Inspector General's roles, including a requirement for certification as a Certified Inspector General within two years of appointment.

Furthermore, the bill addresses the confidentiality and handling of taxpayer information, particularly in relation to audits, and establishes penalties for violations classified as Class I misdemeanors. It introduces provisions to protect personally identifiable information for consumers dealing with model 1 sellers under the streamlined sales and use tax agreement, mandating that certified service providers maintain anonymity and inform consumers about data practices. The bill also sets stricter documentation and reporting requirements for the use of room confinement in juvenile facilities, including the need for written approval for confinements longer than one hour and quarterly reporting to the Division of Legislative Oversight. Overall, the bill aims to enhance accountability and transparency in both tax information handling and juvenile confinement practices while safeguarding sensitive information.

Statutes affected:
Introduced: 50-1205, 50-1803, 50-1805, 50-1812, 50-1912, 50-1918, 77-2711