Nebraska Legislative Bill 1114, passed in April 2026, contains the Community Improvement District Act. This Act allows for the creation of community improvement districts ("CIDs"). CIDs can be formed "for the purpose of construction, installation, improvement, equipping, maintenance, and repair of public infrastructure in or related to such community improvement district, and contracting with the city or village in which the community improvement district is located or other political subdivisions of [Nebraska] for any public purpose." They can be used by communities to make updates, improvements, and repairs in their neighborhoods through the collection of taxes from the property owners within the CID.