NE LB584

Bill

NE LB584

Impose a tax on selling or dealing in electronic nicotine delivery systems

Introduced
01/17/2023

In Committee
01/19/2023

Crossed Over

Passed

Dead
06/01/2023

Introduced Session

Potential new amendment

108th Legislature

Bill Summary

A BILL FOR AN ACT relating to revenue and taxation; to impose a tax on electronic nicotine delivery systems; to provide for rules and regulations; and to declare an emergency.

AI Summary

This bill imposes a tax of five cents per milliliter of consumable material on the selling or dealing of electronic nicotine delivery systems (ENDS) in Nebraska, starting July 1, 2023. The tax applies to distributors of ENDS and retail dealers who bring ENDS into the state, manufacture them in the state, or sell them to consumers in the state. The bill also authorizes the Tax Commissioner to adopt rules and regulations to implement the tax. The bill declares an emergency and takes effect upon passage and approval.

Committee Categories

Budget and Finance

Sponsors (1)

Jana Hughes (NP)*,

Last Action

Provisions/portions of LB584 amended into LB727 by AM1152 (on 06/01/2023)

Bill Topics

Health

‐ Tobacco Abuse, Treatment, and Education

Macroeconomics

‐ Taxation, Tax Policy, and Tax Reform

Official Document

https://nebraskalegislature.gov/bills/view_bill.php?DocumentID=50648

Version:

Document Type	Source Location	Created
State Bill Page	https://nebraskalegislature.gov/bills/view_bill.php?DocumentID=50648	01/17/2023
Hunt MO693	https://nebraskalegislature.gov/FloorDocs/108/PDF/AM/MO693.pdf	03/31/2023
Hunt MO692	https://nebraskalegislature.gov/FloorDocs/108/PDF/AM/MO692.pdf	03/31/2023
Hunt MO691	https://nebraskalegislature.gov/FloorDocs/108/PDF/AM/MO691.pdf	03/31/2023
Hunt MO690	https://nebraskalegislature.gov/FloorDocs/108/PDF/AM/MO690.pdf	03/31/2023
Hunt MO689	https://nebraskalegislature.gov/FloorDocs/108/PDF/AM/MO689.pdf	03/31/2023
Hunt MO688	https://nebraskalegislature.gov/FloorDocs/108/PDF/AM/MO688.pdf	03/31/2023
Hunt MO687	https://nebraskalegislature.gov/FloorDocs/108/PDF/AM/MO687.pdf	03/31/2023
Revenue AM509	https://nebraskalegislature.gov/FloorDocs/108/PDF/AM/AM509.pdf	03/28/2023
Analysis - Committee Statement	https://nebraskalegislature.gov/FloorDocs/108/PDF/CS/LB584.pdf	03/28/2023
Fiscal Note for LB584	https://nebraskalegislature.gov/FloorDocs/108/PDF/FN/LB584_20230221-124102.pdf	02/21/2023
Analysis - Statement of Intent	https://nebraskalegislature.gov/FloorDocs/108/PDF/SI/LB584.pdf	02/15/2023
BillText	https://nebraskalegislature.gov/FloorDocs/108/PDF/Intro/LB584.pdf	01/17/2023

Bill > LB584

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (1)

Last Action

Bill Topics

Health

Macroeconomics

Official Document

bill text

bill summary

bill summary

bill summary