06/07/2026
This is an overview of the State of Nebraska's General Fund obligations (including transfers out to cash funds).
Notes:
- The General Fund is the state government’s primary spending account, funded mostly by Nebraska’s individual income tax, corporate income tax, and sales tax. The Legislature’s budget debates usually focus on the use of this money.
- This chart displays General Fund obligations by major category when state appropriations are combined with transfers out to cash funds. (See previous posts on this page for a closer look at General Fund transfers out.)
- For FY 2026-27, the total amount of General Fund appropriations plus transfers out to cash funds is $7.07 billion.
See how Nebraska's state government is funded — and how those dollars are spent — at StateSpending.Nebraska.gov