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NE LB613

Change provisions relating to the disclosure of tax information to municipalities


summary

Introduced
01/22/2025
In Committee
01/24/2025
Crossed Over
04/03/2025
Passed
06/06/2025
Dead
Signed/Enacted/Adopted
06/05/2025

Introduced Session

109th Legislature

Bill Summary

A BILL FOR AN ACT relating to revenue and taxation; to amend sections 77-2711, 77-27,144, and 77-5725, Revised Statutes Cumulative Supplement, 2024; to change provisions relating to the disclosure of tax information to municipalities; to harmonize provisions; and to repeal the original sections.

AI Summary

This bill modifies provisions related to the disclosure of tax information to municipalities in Nebraska. Specifically, the bill changes how municipalities can request and receive information from the Department of Revenue about sales and use tax collections. Under the new provisions, municipalities can request names and addresses of retailers collecting local sales taxes up to three times annually, and they can request additional information from the Department of Revenue, with some limitations. The bill clarifies that while municipalities can receive this information, they cannot disclose specific revenue, expense, or operational details about individual businesses. Additionally, the bill allows municipalities to certify an individual who can request and review confidential sales and use tax returns, but restricts how that information can be used and shared. The changes aim to provide municipalities with more transparency about local tax collections while maintaining confidentiality protections for businesses. The bill also makes technical amendments to harmonize various sections of state tax law and ensures that the new provisions are applied consistently across different tax-related statutes.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Approved by Governor on June 4, 2025 (on 06/06/2025)

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