Bill
Bill > LB901
NE LB901
NE LB901Adopt the Domestic Violence and Human Trafficking Service Providers Tax Credit Act, change provisions related to the confidentiality of shared information, the distribution of certain tax revenue, contracts between the Tax Commissioner and collection agencies, the collection and enforcement of delinquent income tax claims, the ImagiNE Nebraska Act, the Kratom Consumer Protection Act, the Mechanical Amusement Device Tax Act, and the Nebraska Advantage Research and Development Act, provide for fee
summary
Introduced
01/08/2026
01/08/2026
In Committee
01/12/2026
01/12/2026
Crossed Over
03/06/2026
03/06/2026
Passed
04/07/2026
04/07/2026
Dead
Signed/Enacted/Adopted
04/07/2026
04/07/2026
Introduced Session
109th Legislature
Bill Summary
A BILL FOR AN ACT relating to law; to amend sections 77-367, 77-377.01, 77-3,109, 77-3,118, 77-2704.46, 77-27,107, 77-27,235, and 77-5804, Reissue Revised Statutes of Nebraska, sections 77-377.02, 77-382, 77-2704.12, 77-2717, 77-3003.01, 77-3003.02, 77-3004, 77-3006, 77-3012, and 77-6818, Revised Statutes Cumulative Supplement, 2024, and sections 9-1,101, 71-812, 71-3801, 71-3809, 71-3810, 71-3812, 77-202, 77-3,110, 77-2715.07, 77-2734.03, 77-3003, 77-3003.03, and 77-5601, Revised Statutes Supplement, 2025; to adopt the Domestic Violence and Human Trafficking Service Providers Tax Credit Act; to provide for the disclosure of certain confidential information by the Department of Health and Human Services and the Department of Revenue; to provide fees; to change provisions relating to the Behavioral Health Services Fund; to provide an excise tax and change provisions relating to adulterated kratom under the Kratom Consumer Protection Act; to eliminate a property tax exemption; to change the purposes of and money credited to the Department of Revenue Enforcement Fund; to change and provide provisions relating to delinquent taxes and the collection of delinquent taxes; to change provisions relating to a report on tax expenditures; to change and eliminate certain sales and use tax exemptions; to provide an income tax credit; to provide for the registration of a claim for due and owing delinquent taxes as a judgment; to eliminate a renewable energy tax credit as provided; to change provisions relating to fees for manufacturer and distributor licenses and cash devices, the advertisement and operation of mechanical amusement devices and cash devices, and the amount and distribution of taxes collected under the Mechanical Amusement Device Tax Act; to change provisions relating to the use of funds; to change credits under the Nebraska Advantage Research and Development Act; to redefine a term under the ImagiNE Nebraska Act; to terminate the Department of Revenue Miscellaneous Receipts Fund; to eliminate obsolete provisions; to harmonize provisions; to provide operative dates; to repeal the original sections; to outright repeal sections 77-2701.54, 77-2704.57, 77-2704.60, 77-2704.61, and 77-2704.62, Reissue Revised Statutes of Nebraska; and to declare an emergency.
AI Summary
This bill enacts the Domestic Violence and Human Trafficking Service Providers Tax Credit Act, which allows for refundable income tax credits for qualifying organizations that provide services to victims of domestic violence and human trafficking, with provisions for selling these credits to other taxpayers. It also allows for the disclosure of confidential information between the Department of Health and Human Services and the Department of Revenue for administrative purposes, introduces fees for various tax-related services, and amends provisions related to the collection and enforcement of delinquent taxes, including adding collection fees and allowing for the registration of delinquent tax claims as judgments. Additionally, the bill imposes an excise tax on the retail sale of kratom products, strengthens regulations against adulterated kratom, modifies provisions of the ImagiNE Nebraska Act and the Nebraska Advantage Research and Development Act, and makes changes to the Mechanical Amusement Device Tax Act, including adjusting fees, taxes, and the distribution of revenue, while also eliminating certain tax exemptions and credits.
Committee Categories
Budget and Finance
Sponsors (0)
No sponsors listed
Other Sponsors (1)
Revenue Committee (Unicameral)
Last Action
Provisions/portions of LB1109 amended into LB901 by AM2406 (on 05/06/2026)
Official Document
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