Bill
Bill > LB1160
NE LB1160
NE LB1160Change provisions relating to civil procedure, decedents' estates, trusts, and inheritance taxes
summary
Introduced
01/20/2026
01/20/2026
In Committee
01/23/2026
01/23/2026
Crossed Over
Passed
Dead
Introduced Session
Potential new amendment
109th Legislature
Bill Summary
A BILL FOR AN ACT relating to property; to amend sections 25-2701, 30-2301, 30-2302, 30-2322, 30-2323, 30-2325, 30-3803, 30-38,103, and 77-3503, Reissue Revised Statutes of Nebraska, and sections 30-3801 and 77-2004, Revised Statutes Cumulative Supplement, 2024; to change provisions relating to civil procedure and decedents' estates; to redefine terms; to change and add requirements relating to contracts to make or not to revoke a trust, penalties for contesting a trust, and rules of construction for the interpretation of certain trust provisions; to allow a certification of trust to establish ownership of a homestead; to change provisions relating to the persons who are subject to a certain inheritance tax rate; to harmonize provisions; and to repeal the original sections.
AI Summary
This bill modifies several Nebraska statutes related to civil procedure, decedents' estates, trusts, and inheritance taxes, aiming to clarify and update existing laws. Key changes include clarifying that civil procedure rules apply to county court proceedings unless otherwise specified in the Uniform Probate Code, adjusting the intestate share for surviving spouses and heirs, and increasing the homestead allowance and exempt property amounts for decedents dying on or after January 1, 2027. The bill also introduces new provisions for establishing contracts to make or not revoke a trust, making "no-contest" clauses in trusts unenforceable if there's probable cause to contest, and applying will construction rules to trusts. Additionally, it allows a certification of trust to be used to prove ownership of a homestead for exemption purposes and redefines the categories of individuals subject to a specific inheritance tax rate, expanding the scope of those who qualify for a lower tax rate and higher exemption.
Committee Categories
Business and Industry, Justice
Sponsors (1)
Last Action
Placed on General File (on 02/18/2026)
Official Document
bill text
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://nebraskalegislature.gov/bills/view_bill.php?DocumentID=63896 |
| Analysis - Committee Statement | https://nebraskalegislature.gov/FloorDocs/109/PDF/CS/LB1160.pdf |
| Fiscal Note for LB1160 | https://nebraskalegislature.gov/FloorDocs/109/PDF/FN/LB1160_20260206-130046.pdf |
| Analysis - Statement of Intent | https://nebraskalegislature.gov/FloorDocs/109/PDF/SI/LB1160.pdf |
| Kauth FA820 | https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/FA820.pdf |
| BillText | https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB1160.pdf |
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