Bill > LR13CA

This joint resolution proposes a constitutional amendment to prohibit the state of Nebraska and its political subdivisions from levying an inheritance tax. Specifically, the proposed amendment would add a new section (Section 1C) to Article VIII of the Nebraska Constitution, which would explicitly ban inheritance taxes at both the state and local government levels. The proposed amendment would be submitted to voters during the November 2026 general election, where citizens will have the opportunity to approve or reject the measure. If approved, the constitutional amendment would prevent Nebraska's state government and local jurisdictions from implementing any form of inheritance tax, which is a tax imposed on the transfer of property or assets from a deceased person to their heirs. The ballot language will provide voters with a clear, direct description of the proposed amendment, allowing them to vote either "For" or "Against" the prohibition of inheritance taxes.

Budget and Finance

https://nebraskalegislature.gov/bills/view_bill.php?DocumentID=59122