Section 4-6-008 - CONTENTS OF NEBRASKA REGISTERED LOBBYIST QUARTERLY REPORTEach report shall show the total amount received or expended directly or indirectly for the purpose of carrying on lobbying activities, with the following categories of expenses each being separately itemized:
(a) Miscellaneous expenses, (b) entertainment, including expenses for food and drink, (e) lobbyists compensation, (f) lobbyist expense reimbursement, (g) admissions to a state-owned facility or a state-sponsored industry or event, and (h) extraordinary office expenses directly related to the practice of lobbying. Each report shall also include a detailed statement of any money which is loaned, promised, or paid by a lobbyist or anyone acting on his or her behalf to an official or staff of an official in the executive or legislative branch of State Government. The detailed statement shall identify the recipient and the amount and terms of the loan, promise, or payment. Additionally, each report shall disclose the total amount of money expended for gifts other than admissions to a state-owned facility or a state-sponsored industry or event. Section 49-1483(2), Neb. Rev. Stat. (Reference: 002.10)
.01 Receipts need be reported only in total and not itemized..02 Lobbyist compensation as a receipt by the lobbyist. Except for lobbyist reimbursement as described in section 008.03 of this rule, the lobbyist must report all payments received from the principal and from others on behalf of the principal in a given calendar quarter, except amounts excludable pursuant to sections 002.09 and 002.06A of this rule. When a lobbyist is an employee of the principal, part of the lobbyist's compensation must be reported as lobbyist compensation if the lobbyist engaged in any lobbying activity during the reporting period. When an employer of a lobbyist is engaged by the principal of the lobbyist to provide consulting or management services which include lobbying activity, part of the lobbyist compensation or wages must be reported as lobbyist compensation if the lobbyist engages in any lobbying activity during the reporting period even if the lobbyist is not directly compensated by the principal. .02A Compensated time reasonably attributable to influencing legislative action must be reported. Section 49-1483 of the Nebraska Political Accountability and Disclosure Act provides that lobbyists shall report the total amount received or expended directly or indirectly for the purpose of carrying on lobbying activities and specifically lobbyist fees for lobbyist services. When a principal retains the services of a person who has only part-time lobbying duties, only the compensation paid which is reasonably attributable to influencing legislative action need be reported. The test to determine whether a given activity constitutes influencing legislative action is one of fact, i.e., the principal purpose of the activity. If the purpose of the activity is to promote, support, influence, modify, oppose or delay any legislative action, then the activity is within the definition. A lobbyist normally is not employed merely to communicate with officials in the legislative or executive branches of state government but is also expected to perform a number of other activities which assist both the lobbyist and the principal in promoting or defeating legislative action. To the extent payments received by a lobbyist are only partially in consideration for his or her duties and services for influencing legislative action, the lobbyist may apportion the payments based on the percentage of the lobbyist's compensated time which is reasonably attributable to influencing legislative action and report the apportioned dollar amount.
.02A1 If an individual is otherwise required to be registered as a lobbyist, the lobbyist must include time attributable to appearances before legislative committees and writing letters or furnishing written materials to individual members of the Legislature or the committees thereof.03 Receipts for lobbyist reimbursement. The lobbyist must report all amounts received during the calendar quarters for reimbursement of expenses from a principal or from a third person, regardless of the calendar quarter in which the expenditure for which reimbursement is made actually occurred..04 Total and individually categorized items of expenditures should reflect expenditures incurred, although not necessarily paid by the lobbyist during the calendar quarter. Reference: Section 49-1419(4), Neb. Rev. Stat. Provided, however, so long as there is no arrangement for or willful late billing by a vendor, the same may be reported in the calendar quarter of the receipt of a bill or invoice therefor..05 A lobbyist must report and itemize all expenditures which are made to influence legislative action, including but not limited to, payments to vendors for goods and services, transactions with or for the benefit of a public official, a member of his or her immediate family or a member of his or her staff, including money loaned, promised or paid to an official or staff of an official in the legislative or executive branches of state government or anyone on his or her behalf, including a business with which the official or staff is associated, the forgiveness of a loan, a preferential interest rate and forbearance on the collection of an obligation. The expenditures by the lobbyist referred to above shall not be deemed to have been made to influence legislative action if they are done in the normal course of business, are clearly reasonable and there was an exchange of equal consideration between the parties..06 Expenditures must be itemized pursuant to the categories set forth in this Section. .06A Miscellaneous expenses. Miscellaneous expenses means any expenditure by a lobbyist or anyone acting on behalf of such lobbyist, including an expenditure which is made for the benefit of a public official in the executive or legislative branch of state government or the official's staff or relatives which does not otherwise fall within the categories of entertainment expense, lodging expense, travel expense, lobbyist compensation, lobbyist expense reimbursement, admissions to a state-owned facility or a state-sponsored industry or event, or extraordinary office expenses. Miscellaneous expenses include expenditures of money loaned, promised or paid to any official, or staff of an official in the executive or legislative branch of state government, including a business with which the official or staff member is associated if the payment is made to influence legislative action. .06A1 Campaign contributions need not be reported by a lobbyist as lobbying expenditures, unless the principal reimburses the lobbyist therefor. In such case, the lobbyist shall report the campaign contribution as a miscellaneous expense. In addition, the lobbyist shall report the reimbursement as a receipt..06B Entertainment, including expenses for food and drink. The total expenditure of the lobbyist must be reported if made while engaged in a lobbying activity, direct or indirect, or otherwise to influence legislative action and not just the amount expended for food and drink for a public official, a member of his or her immediate family or a public employee. Expenses reported under this category shall disclose the aggregate expenses for each of the following two categories of elected officials: (1) Members of the Legislature, and (2) officials of the executive branch of government. Cross Reference: section 013.02A.06B1 For the purpose of reporting aggregate expenses for entertainment for members of the Legislature, the amount reported shall be the actual amount attributable to entertaining members of the Legislature. (Reference: § 49-1483(3)(b).06B2 When the nature of the event makes it impractical to determine actual cost, the cost of entertainment shall be the average cost per person multiplied by the number of members of the Legislature in attendance. (Reference: § 49-1483(3)(b) ) .06B3 For the purpose of reporting aggregate expenses for entertainment for officials in the executive branch, the amount reported shall be the actual amount attributable to entertaining members of the executive branch. (Reference: § 49-1483(3)(b) ) .06B4 When the nature of the event makes it impractical to determine actual cost, the cost of entertainment shall be the average cost per person multiplied by the number of officials in the executive branch in attendance. (Reference: § 49-1483(3)(b) ) .06B5 In all cases where a lobbyist claims reimbursement from his or her principal, the total amount of such entertainment expense must be reported where any part of the same was for food and drink for a public official, a member of his or her immediate family or a member of his or her staff. In addition, the reimbursement received from the principal must be included in total receipts..06C Lodging expenses. Payments made by a lobbyist solely for the lodging of the lobbyist or the specific reimbursement therefor by the principal need not be reported. If lodging expenses are incurred for the purpose of carrying on other lobbying activities, such as providing lodging to, or paying the lodging expenses of others to influence legislative action, then the total expenditure by the lobbyist shall be reported including the lodging expense of the lobbyist. Cross Reference: section 013.02B.06D Travel expenses. Payments made by a lobbyist solely for the transportation of the lobbyist or the specific reimbursement therefor by the principal need not be reported. If travel expenses are incurred for the purpose of carrying on other lobbying activities, such as providing travel to, or paying the travel expenses of others to influence legislative action, then the total expenditure by the lobbyist shall be reported including the travel expense of the lobbyist. Cross Reference: section 013.02C .06D1 If a public official accompanies such lobbyist, the total cost or value of the trip, and not just the value of the benefit to the public official, must be reported. If such trip is by private airplane the amount reported shall be the fair value of the cost to operate such airplane for that trip. If such trip is by automobile, the amount to be reported shall not be less than the highest reimbursement rate per mile allowed pursuant to Section 81-1176, Neb. Rev. Stat, as the same may be amended from time to time. If such trip is by commercial transportation, the amount to be reported shall be the actual fares paid by the lobbyist, including the fare of the lobbyist and all other persons on such trip..06E Lobbyist compensation as an expenditure by the lobbyist. All amounts paid by a lobbyist to others, as salary or other compensation, pursuant to section 002.09 of this rule, whether or not the recipient is, or is required to be, a registered lobbyist for the same principal as the paying lobbyist, shall be reported by the paying lobbyist as an expenditure for lobbyist compensation. Amounts paid as general overhead for typing, filing or other types of clerical office work do not have to be reported as compensation, unless the persons receiving the same are compensated additionally or separate and apart from their regular salaries for engaging in other lobbying activities..06F Lobbyist expense reimbursement as an expenditure by a lobbyist. Any amounts expended by a lobbyist to reimburse others for activity reasonably attributable to the influencing of legislation shall be reported..06G Admissions to a state-owned facility or to a state-sponsored industry or event shall disclose the aggregate amounts given to each of the following two categories of elected officials: (1) Members of the Legislature, and (2) officials in the executive branch of government. .06H Extraordinary office expenses. Only extraordinary office expenses must be reported. An office expense by a lobbyist directly related to lobbying activity which is other than the normal overhead and operating expense of the lobbyist is an extraordinary office expense. An office expense directly related to lobbying activity for which the lobbyist is reimbursed by the principal is an extraordinary office expense and shall be reported. (Reference: 002.016).07 Money loaned, promised or paid by a lobbyist or anyone acting on his or her behalf. In addition to the provisions of sections 002.07 and 008.06A of this rule for reporting the amount of money loaned, promised or paid as a miscellaneous expense, the quarterly report of a lobbyist must contain a detailed statement of any money loaned, promised or paid by the lobbyist, or anyone acting on his or her behalf, to an official or staff of an official in the executive or legislative branches of state government. The detailed statement should include money loaned, promised or paid to a third party for the benefit of an official or staff of an official in the executive or legislative branch of state government, including a business with which the official or staff member is associated. .07A The detailed statement shall identify the recipient and the amount and terms of the loan, promise, or payment. The terms shall include the date of the loan, promise, or payment and the reason for such payment. If the loan, promise or payment is made to a third party for the benefit of an official in the executive or legislative branch of state government or a member of the official's staff, the detailed statement shall also identify the beneficiary..08 Gifts. The total amount expended for gifts, other than admissions to a state owned facility or a state-sponsored industry or event, shall disclose the aggregate amounts given to each of the following categories of elected officials: (1) Members of the Legislature, and (2) officials in the executive branch of government.4 Neb. Admin. Code, ch. 6, § 008
Amended effective 12/9/2015.