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Bill > LB1131
NE LB1131
NE LB1131Adopt the Domestic Violence and Human Trafficking Service Providers Tax Credit Act and eliminate personal property tax and sales and use tax exemptions relating to data centers
summary
Introduced
01/20/2026
01/20/2026
In Committee
01/22/2026
01/22/2026
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 77-2717, Revised Statutes Cumulative Supplement, 2024, and sections 77-202, 77-2715.07, and 77-2734.03, Revised Statutes Supplement, 2025; to adopt the Domestic Violence and Human Trafficking Service Providers Tax Credit Act; to eliminate a personal property tax exemption and a sales and use tax exemption for data centers; to harmonize provisions; to provide an operative date; to repeal the original sections; and to outright repeal sections 77-2701.54 and 77-2704.62, Reissue Revised Statutes of Nebraska.
AI Summary
This bill, titled the "Domestic Violence and Human Trafficking Service Providers Tax Credit Act," establishes new tax credits for organizations providing services to victims of domestic violence and human trafficking, and simultaneously eliminates certain tax exemptions for data centers. Specifically, it creates a refundable income tax credit program, distributed among tribal governments, statewide coalitions, and other entities based on factors like population and service area size, to support these vital services. Additionally, the bill removes exemptions from personal property tax and sales and use tax that were previously available to data centers, meaning these businesses will now be subject to these taxes. The operative date for these changes is January 1, 2027.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Revenue AM2071 filed (on 02/23/2026)
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=62766 |
| Revenue AM2071 | https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/AM2071.pdf |
| Analysis - Committee Statement | https://nebraskalegislature.gov/FloorDocs/109/PDF/CS/LB1131.pdf |
| Fiscal Note for LB1131 | https://nebraskalegislature.gov/FloorDocs/109/PDF/FN/LB1131_20260203-131538.pdf |
| Analysis - Statement of Intent | https://nebraskalegislature.gov/FloorDocs/109/PDF/SI/LB1131.pdf |
| Kauth FA791 | https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/FA791.pdf |
| BillText | https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB1131.pdf |
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