NE LB294

Amends section 81-3720 to establish a minimum grant amount of $5,000 for County Visitors Improvement Fund grants, allowing counties to award the greater of proceeds from a 1% sales tax or $5,000

Grants can be awarded for up to 20 years and may be pledged by recipients to secure bonds for visitor attraction expansion, improvement, or construction projects

Eligible recipients include publicly-owned visitor attractions and nonprofit organizations whose primary purpose is operating a visitor attraction

Visitor attractions are defined as public locations of educational, cultural, historical, artistic, recreational, or entertainment significance

Declared an emergency measure, taking effect immediately upon approval by Governor on April 7, 2025