NE LB1182

Establishes a $50,000 annual minimum base salary for all full-time certificated teachers in Nebraska public school districts, effective with the 2027-28 school year, regardless of experience or education level

Requires biennial adjustments to the minimum salary beginning in 2029-30, tied to the percentage change in Nebraska's General Fund receipts over the preceding two years, with a floor of zero percent (no reductions allowed)

Expresses legislative intent to create a new block grant funding system for public education, replacing portions of the Tax Equity and Educational Opportunities Support Act, with quarterly distributions to districts beginning July 1, 2027

Block grant amounts would be calculated based on factors including student enrollment and the minimum teacher salary requirements

Directs the State Board of Education to adopt rules for implementation, including procedures for monitoring district compliance and reporting on teacher salaries and student counts