Neb. Rev. Stat. § 39-2803: Neb. Rev. Stat. § 39-2803

(1) The Transportation Infrastructure Bank Fund is created. The fund shall be administered by the department and shall be used for purposes of sections 39-2803 to 39-2807 . Transfers may be made from the fund to the General Fund at the direction of the Legislature. Any money in the Transportation Infrastructure Bank Fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act. Investment earnings from investment of money in the fund shall be credited to the fund.

(2) The Transportation Infrastructure Bank Fund shall consist of money transferred from the Cash Reserve Fund pursuant to section 84-612 and any other money as determined by the Legislature.

(3) It is the intent of the Legislature that additional fuel tax revenue generated by Laws 2015, LB610, shall be transferred from the Roads Operations Cash Fund to the Transportation Infrastructure Bank Fund. Transfers shall be initiated each fiscal year by the State Treasurer following certification of revenue receipts by the Director-State Engineer from July 1, 2016, through June 2033. Transferred funds shall be used for purposes of sections 39-2803 to 39-2807 .