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Bill > LB931
NE LB931
NE LB931Provide an income tax credit related to premium payments for a qualified health plan
summary
Introduced
01/09/2026
01/09/2026
In Committee
01/13/2026
01/13/2026
Crossed Over
Passed
Dead
Introduced Session
Potential new amendment
109th Legislature
Bill Summary
A BILL FOR AN ACT relating to revenue and taxation; to amend section 77-2715.07, Revised Statutes Supplement, 2025; to provide an income tax credit related to premium payments for a qualified health plan; and to repeal the original section.
AI Summary
This bill amends Nebraska tax law to create a new refundable income tax credit for individuals starting in tax year 2026. This credit is for those who received a premium assistance credit under a specific section of the U.S. Internal Revenue Code (26 U.S.C. 36B), which helps lower the cost of health insurance purchased through the Health Insurance Marketplace. The new credit will be equal to the difference between the premium assistance amount they would have received under an older version of the law (prior to its expiration) and the amount they actually received under the current law. This aims to provide additional financial relief to individuals who qualified for premium assistance for their health insurance.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Revenue Hearing (13:30:00 2/25/2026 Room 1524) (on 02/25/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://nebraskalegislature.gov/bills/view_bill.php?DocumentID=63303 |
| Fiscal Note for LB931 | https://nebraskalegislature.gov/FloorDocs/109/PDF/FN/LB931_20260224-125152.pdf |
| Analysis - Statement of Intent | https://nebraskalegislature.gov/FloorDocs/109/PDF/SI/LB931.pdf |
| Kauth FA590 | https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/FA590.pdf |
| BillText | https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB931.pdf |
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