NE LB142

Amends section 79-1003 of Nebraska's Tax Equity and Educational Opportunities Support Act to modify the definition of "free lunch and free milk calculated students"

Removes the "one hundred ten percent" multiplier previously applied when calculating free lunch and free milk students for schools using the community eligibility provision

Schools providing free meals to all students under community eligibility will now use the actual product of students qualified multiplied by the identified student percentage, rather than 110% of that figure

Retains the cap that free lunch and free milk calculated students cannot exceed 100% of students qualified for free meals under community eligibility

Introduced by Senator Hughes on January 13, 2025, during the first session of the 109th Legislature