Committee
Nebraska Legislature Revenue Committee
Links
| Bill | Bill Name | Progress | Referral Date |
|---|---|---|---|
| LB8 | Change provisions relating to the tax credits under the Sustainable Aviation Fuel Tax Credit Act | In Committee | 01/13/2025 |
| LB9 | Change provisions relating to cigarette taxes and the Tobacco Products Tax Act and provide for regulation of products containing nicotine analogues | Signed/Enacted/Adopted | 01/13/2025 |
| LB28 | Provide for an income tax adjustment for tip income | In Committee | 01/13/2025 |
| LB30 | Provide for an income tax adjustment for income received from overtime compensation | In Committee | 01/13/2025 |
| LB50 | Change provisions relating to the distribution of the nameplate capacity tax | Passed | 01/13/2025 |
| LB78 | Adopt the Domestic Violence and Sex Trafficking Survivor Assistance Act, change provisions relating to sentencing juveniles, and change the rate and allocation of the documentary stamp tax | Signed/Enacted/Adopted | 01/13/2025 |
| LB81 | Define a term and change tax credit provisions under the Nebraska Property Tax Incentive Act | In Committee | 01/13/2025 |
| LB107 | Provide an income tax credit for renters and change provisions relating to a property tax credit | In Committee | 01/14/2025 |
| LB115 | Increase the income tax credit and change the qualification criteria under the Volunteer Emergency Responders Incentive Act | In Committee | 01/14/2025 |
| LB116 | Change provisions of the Convention Center Facility Financing Assistance Act and the Nebraska Visitors Development Act | Signed/Enacted/Adopted | 01/14/2025 |
| LB117 | Provide a sales and use tax exemption for electricity, natural gas, propane, and sewer utilities | In Committee | 01/14/2025 |
| LB131 | Include elementary and secondary schools in the Nebraska educational savings plan trust and change tax benefits | In Committee | 01/15/2025 |
| LB151 | Adopt the First-Time Homebuyers Savings Account Act and provide income tax adjustments | In Committee | 01/15/2025 |
| LB152 | Create a homestead exemption | In Committee | 01/15/2025 |
| LB157 | Adopt the Child Tax Credit Act | In Committee | 01/15/2025 |
| LB169 | Eliminate certain sales and use tax exemptions and impose sales and use tax on certain services | In Committee | 01/15/2025 |
| LB170 | Eliminate the sales tax exemptions for candy and soft drinks | In Committee | 01/15/2025 |
| LB171 | Change provisions relating to individual and corporate income tax rates | In Committee | 01/15/2025 |
| LB182 | Change provisions relating to the Affordable Housing Tax Credit Act and the Child Care Tax Credit Act | Signed/Enacted/Adopted | 01/15/2025 |
| LB194 | Change provisions relating to a documentary stamp tax exemption | Signed/Enacted/Adopted | 01/15/2025 |
| LB200 | Provide for exemptions under the Personal Property Tax Relief Act | In Committee | 01/16/2025 |
| LB208 | Change provisions relating to sales tax collection fees, confidentiality of sales tax information, the streamlined sales and use tax agreement, a sales tax database, and certain income tax credits | Signed/Enacted/Adopted | 01/16/2025 |
| LB209 | Change provisions relating to homestead exemptions for certain veterans and a property tax exemption for certain facilities | Signed/Enacted/Adopted | 01/16/2025 |
| LB211 | Change provisions relating to the calculation of property tax request authority under the Property Tax Growth Limitation Act | In Committee | 01/16/2025 |
| LB212 | Change tax provisions relating to cigars, cheroots, and stogies | In Committee | 01/16/2025 |
| LB234 | Redefine economic redevelopment area under the Urban Redevelopment Act | In Committee | 01/16/2025 |
| LB242 | Change the Property Tax Growth Limitation Act and the School District Property Tax Relief Act and change provisions relating to budget limitations, municipal occupation taxes, and property tax statements | In Committee | 01/16/2025 |
| LB269 | Change provisions relating to the state database of sales and use tax rates for local jurisdictions | In Committee | 01/17/2025 |
| LB270 | Provide for a review by the Auditor of Public Accounts for suspected sales and use tax reporting irregularities and discrepancies | In Committee | 01/17/2025 |
| LB272 | Change provisions relating to homestead exemptions for certain disabled veterans and surviving spouses | In Committee | 01/17/2025 |
| LB305 | Adopt the Preceptorship Tax Credit Act | In Committee | 01/17/2025 |
| LB314 | Change provisions of the Sports Arena Facility Financing Assistance Act | In Committee | 01/21/2025 |
| LB328 | Change provisions relating to the disbursement of the documentary stamp tax | In Committee | 01/21/2025 |
| LB330 | Change provisions relating to the sales tax rate and create the Alcohol Addiction Prevention and Treatment Fund | In Committee | 01/21/2025 |
| LB331 | Adopt the Nebraska EPIC Option Consumption Tax Act and terminate tax provisions | Dead | 01/21/2025 |
| LB354 | Prohibit cities of the first class from receiving state aid from the Municipal Equalization Fund | In Committee | 01/21/2025 |
| LB355 | Change provisions relating to census data used for certain tax and economic development programs | Signed/Enacted/Adopted | 01/21/2025 |
| LB384 | Require a majority of the elected members of the governing bodies of participating political subdivisions to attend joint public hearings under the Property Tax Request Act | In Committee | 01/22/2025 |
| LB389 | Eliminate the levy authority of educational service units and provide state funding to educational service units | In Committee | 01/22/2025 |
| LB391 | Adopt the Give to Enable Scholarship Act and provide for certain income tax adjustments | Signed/Enacted/Adopted | 01/22/2025 |
| LB399 | Change provisions relating to property tax rates and qualifications for certain distributions under the Mutual Finance Assistance Act | Signed/Enacted/Adopted | 01/22/2025 |
| LB401 | Change provisions relating to income taxes imposed on partnerships and small business corporations and notices of deficiency determinations, deficiencies, and denials of claims for refunds | Dead | 01/22/2025 |
| LB424 | Limit increases in property tax bills | In Committee | 01/22/2025 |
| LB425 | Change provisions relating to homestead exemptions for certain disabled veterans and surviving spouses | In Committee | 01/22/2025 |
| LB439 | Adopt the Property Tax Circuit Breaker Act | In Committee | 01/23/2025 |
| LB458 | Change provisions relating to tax sale certificates, real property sold for delinquent taxes, certain tax-related foreclosure actions, and land banks and adopt the Permitting Approval Timeliness Act and the By-Right Housing Development Act | In Committee | 01/23/2025 |
| LB468 | Change provisions relating to inheritance taxes, change certain fee and tax provisions, and eliminate a sales tax exemption relating to data centers | Crossed Over | 01/23/2025 |
| LB479 | Change the distribution of sales and use tax revenue | In Committee | 01/23/2025 |
| LB484 | Redefine agricultural land and horticultural land for property tax assessment | In Committee | 01/23/2025 |
| LB494 | Change provisions relating to the School District Property Tax Relief Act and transfers of General Fund net receipts to the Cash Reserve Fund and the School District Property Tax Relief Credit Fund | In Committee | 01/23/2025 |
| LB495 | Change provisions relating to community colleges under the Property Tax Request Act | In Committee | 01/23/2025 |
| LB501 | Change provisions relating to the assessment of real property that suffers significant property damage | Signed/Enacted/Adopted | 01/23/2025 |
| LB503 | Authorize the designation of American energy friendly counties and change provisions relating to privately developed renewable energy generation facilities and the nameplate capacity tax | In Committee | 01/23/2025 |
| LB509 | Adopt the Opportunity Scholarships Act and provide for income tax credits | In Committee | 01/23/2025 |
| LB510 | Change provisions relating to the sales tax rate, the Good Life Transformational Projects Act, and the Good Life District Economic Development Act | In Committee | 01/23/2025 |
| LB526 | Provide powers and duties for public power districts related to cryptocurrency mining operations | Signed/Enacted/Adopted | 01/24/2025 |
| LB547 | Redefine disabled veteran for purposes of motor vehicle and property tax exemptions | In Committee | 01/24/2025 |
| LB558 | Create the Infrastructure Review Task Force for the state highway system | Signed/Enacted/Adopted | 02/11/2025 |
| LB564 | Change provisions relating to fund transfers to the School District Property Tax Relief Credit Fund and the amount of tax relief granted under the School District Property Tax Relief Act | In Committee | 01/24/2025 |
| LB566 | Eliminate a sunset date relating to an income tax credit for the purchase of certain residential property | Dead | 01/24/2025 |
| LB575 | Change provisions relating to the Property Tax Request Act and property tax levy limits | In Committee | 01/24/2025 |
| LB582 | Change provisions under the Mechanical Amusement Device Tax Act relating to the amount of tax imposed on cash devices and how such collected taxes are remitted and change the revenue submitted to the Nebraska Tourism Commission Promotional Cash Fund | In Committee | 01/24/2025 |
| LB583 | Change provisions relating to the rate and disbursement of the documentary stamp tax, the Child Care Grant Fund, child care grants, the Military Installation Development and Support Fund, the Affordable Housing Trust Fund, the Innovation Hub Cash Fund, the Economic Recovery Contingency Fund, and the Health Care Homes for the Medically Underserved Fund | In Committee | 01/24/2025 |
| LB592 | Change provisions relating to the achieving a better life experience program | Signed/Enacted/Adopted | 01/24/2025 |
| LB608 | Change insurance provisions relating to firefighters and include correctional officers, youth detention officers, certain disabled persons, and their children in the First Responder Recruitment and Retention Act | Signed/Enacted/Adopted | 01/24/2025 |
| LB613 | Change provisions relating to the disclosure of tax information to municipalities | Passed | 01/24/2025 |
| LB622 | Provide for the Statewide Housing Assistance Program and change provisions relating to the Affordable Housing Trust Fund, recipients of assistance, and selection of recipients under the Nebraska Affordable Housing Act and the rate and disbursement of the documentary stamp tax | Dead | 01/24/2025 |
| LB628 | Adopt the Recreational Trail Easement Property Tax Exemption Act and change provisions relating to the filing of statements of recorded easements and property tax exemptions | Dead | 01/24/2025 |
| LB637 | Adopt the Destination Nebraska Act and provide for certain taxing authority | In Committee | 01/24/2025 |
| LB643 | Prohibit income tax deductions relating to interest or taxes paid on or maintenance of certain properties and provide exemptions to prohibited deductions | In Committee | 01/24/2025 |
| LB647 | Adopt the Recreational Trail Easement Property Tax Exemption Act and the Adoption Tax Credit Act and change provisions relating to budget limitations, property tax request authority, municipal occupation taxes, real property assessments, the Property Tax Request Act, income tax credits, taxation of business entities, the School District Property Tax Relief Act, and the Nebraska educational savings plan trust | Passed | 01/24/2025 |
| LB648 | Change the sales and use tax rate | In Committee | 01/24/2025 |
| LB649 | Adopt the Defense Efforts Workforce Act | Passed | 01/24/2025 |
| LB650 | Adopt the Community Development Assistance Act and change provisions relating to land banks, property tax exemptions, real property sold for delinquent taxes, sales tax provisions, and certain tax credits | Signed/Enacted/Adopted | 01/24/2025 |
| LB679 | Change provisions relating to the sale of real property for delinquent taxes | In Committee | 01/24/2025 |
| LB683 | Change provisions relating to duties of county assessors regarding notification of real property assessments and eliminate and change provisions of the Property Tax Request Act | In Committee | 01/24/2025 |
| LB692 | Change provisions relating to property tax request authority under the School District Property Tax Limitation Act | In Committee | 01/24/2025 |
| LB699 | Change provisions relating to certain sales and use tax incentives under the ImagiNE Nebraska Act | In Committee | 01/24/2025 |
| LB707 | Change provisions relating to the sales tax rate, the Good Life Transformational Projects Act, and the Good Life District Economic Development Act | Signed/Enacted/Adopted | 01/24/2025 |
| LB709 | Adopt the Adoption Tax Credit Act | Dead | 01/24/2025 |
| LB710 | Increase the earned income tax credit | In Committee | 01/24/2025 |
| LB712 | Change the tax on sales of electronic nicotine delivery systems | In Committee | 01/24/2025 |
| LR10CA | Constitutional amendment to require the state to impose a consumption tax or an excise tax on all new goods and services and to provide a tax exemption for grocery items | Dead | 01/15/2025 |
| LR11CA | Constitutional amendment to prohibit governmental entities from imposing any taxes other than retail consumption taxes and excise taxes | Dead | 01/15/2025 |
| LR12CA | Constitutional amendment to impose a limit on ad valorem taxes for real property, provide a new method of valuing real property for tax purposes, provide certain exceptions, and eliminate conflicting constitutional provisions | In Committee | 01/16/2025 |
| LR13CA | Constitutional amendment to prohibit the levying of an inheritance tax | In Committee | 01/16/2025 |
| LR118 | Interim study to examine and formulate a standardized method of classifying and valuing property relating to biofuel facilities | In Committee | 05/19/2025 |
| LR126 | Interim study to examine the impact of certain tax incentive programs currently in effect in Nebraska | In Committee | 05/19/2025 |
| LR201 | Interim study to examine the rates, revenues, and uses of the documentary stamp tax | In Committee | 05/19/2025 |
| LR229 | Interim study to examine the Firefighter Cancer Benefits Act and potential changes to the act that would not include an unfunded mandate and would better serve the needs of Nebraska's paid and volunteer firefighters | In Committee | 05/19/2025 |
| LR255 | Interim study to examine the fiscal, constitutional, and administrative implications of adopting LR12CA, 2025, which proposes reforms to Nebraska's property tax system | In Committee | 05/19/2025 |
| LR260 | Interim study to determine the return on investment per kilowatt hour for businesses that choose to locate and set up their businesses in Nebraska | In Committee | 05/19/2025 |