Bill > LR10CA

This joint resolution proposes a constitutional amendment to establish a new taxation framework in Nebraska, which would require the state to implement a retail consumption tax or excise tax on all new goods and services starting January 1, 2028. The amendment would allow the Legislature to authorize political subdivisions (like cities or counties) to also impose such taxes. Importantly, the proposed amendment would create a single tax exemption exclusively for grocery items purchased for off-premises consumption, meaning food intended to be eaten at home would be exempt from the new tax. The proposed amendment would be submitted to Nebraska voters during the November 2026 general election, where citizens will have the opportunity to vote for or against the constitutional change. If approved, this would represent a significant shift in the state's taxation policy, potentially creating a broad-based consumption tax system with a limited exemption for essential food items.

Budget and Finance

https://nebraskalegislature.gov/bills/view_bill.php?DocumentID=58805