The bill appropriates funds to support the operations of the Nebraska Legislature during its Second Session in 2026. Specifically, it allocates $523,247 from the General Fund for the fiscal year 2026-27 and an additional $136,300 for the fiscal year 2027-28 to the Department of Revenue, designated for Program 102. The bill also stipulates that total expenditures for salaries and per diems from these appropriated funds shall not exceed $99,500 for FY2026-27 and $102,500 for FY2027-28.

Furthermore, the bill declares an emergency, allowing it to take effect immediately upon passage and approval. This urgency underscores the necessity of the appropriations to ensure the smooth functioning of the legislative session.