NE LB817

Creates a new penalty structure specifically for fentanyl offenses: Class IB felony for 140+ grams, Class IC felony for 28-140 grams, and Class ID felony for 10-28 grams of fentanyl or mixtures containing detectable amounts

Defines fentanyl broadly to include the base substance, all isomers, esters, ethers, and salts, as well as fentanyl analogs listed in Schedule I of section 28-405

Amends sections 28-416 (controlled substances), 28-1354 (Public Protection Act/racketeering), and 28-1701 (immunity for reporting sexual assault) to incorporate the new fentanyl subsection

Applies existing penalty enhancements to fentanyl offenses, including increased penalties for distribution near schools, to minors, using minors in drug operations, or possessing firearms during violations