Bill
Bill > LB1023
summary
Introduced
01/13/2026
01/13/2026
In Committee
01/15/2026
01/15/2026
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 77-2704.67, Reissue Revised Statutes of Nebraska; to eliminate provisions relating to an exemption from sales and use taxes for zoo and aquarium admissions; to provide an operative date; and to repeal the original section.
AI Summary
This bill proposes to eliminate the existing exemption from sales and use taxes for admissions to zoos and aquariums that are operated by public agencies or nonprofit corporations for educational, scientific, or tourism purposes. Currently, Nebraskans do not pay sales tax on tickets to these institutions, but this bill, which will become effective on October 1, 2026, would remove that tax break, meaning admissions to these facilities will be subject to the state's sales and use tax. The bill also repeals the original law that established this exemption.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Revenue Hearing (13:30:00 2/18/2026 Room 1524) (on 02/18/2026)
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=63330 |
| Fiscal Note for LB1023 | https://nebraskalegislature.gov/FloorDocs/109/PDF/FN/LB1023_20260217-124355.pdf |
| Analysis - Statement of Intent | https://nebraskalegislature.gov/FloorDocs/109/PDF/SI/LB1023.pdf |
| Kauth FA679 | https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/FA679.pdf |
| BillText | https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB1023.pdf |
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