Neb. Rev. Stat. § 81-125.01

The Governor, when preparing the budget provided for in section 81-125 , and the Legislature, when preparing its proposed budget, shall include a reserve requirement, calculated pursuant to subsection (1) of section 77-2715.01 , of not less than three percent of the appropriations included in such budget, except that for the biennium ending June 30, 2019, the percentage shall not be less than two and one-half percent.