Bill/Resolution Search Results
Search for Legislation Referred To Revenue Committee in the 108th Legislature
Use the column headers to sort by Document Number, Primary Introducer, Status, or Description.
Document | Primary Introducer | Status | Description |
---|---|---|---|
LB4 | Sanders | Indefinitely postponed | Change homestead exemption provisions relating to qualifications, application requirements, and penalties |
LB10 | Blood | Referral | Change motor vehicle and property tax exemptions for disabled veterans |
LB24 | Wayne | Referral | Change tax provisions relating to cigars, cheroots, and stogies |
LB28 | Erdman | Indefinitely postponed | Change provisions relating to decisions on appeals under the Tax Equalization and Review Commission Act |
LB29 | Erdman | General File | Change provisions relating to the assessment of real property that suffers significant property damage |
LB36 | DeBoer | Referral | Change individual income tax brackets and rates |
LB38 | Blood | Referral | Provide an income tax adjustment relating to federal retirement annuities |
LB58 | Cavanaugh, J. | Referral | Provide a sales and use tax exemption for diapers |
LB74 | Linehan | Indefinitely postponed | Change sales tax provisions relating to purchasing agents |
LB79 | Erdman | Referral | Adopt the Nebraska EPIC Option Consumption Tax Act |
LB96 | Slama | Referral | Provide a sales and use tax exemption for twine |
LB97 | Clements | Indefinitely postponed | Change provisions relating to required reports for inheritance tax |
LB100 | Erdman | Referral | Change provisions relating to qualified locations under the ImagiNE Nebraska Act |
LB118 | Brandt | Referral | Change provisions of the Nebraska Advantage Rural Development Act |
LB126 | Day | Delivered to Governor | Change provisions relating to homestead exemptions and property assessment and tax rolls |
LB146 | Kauth | Passed | Change provisions relating to assessment of improvements on leased lands and methods for giving notice by the Tax Commissioner |
LB147 | Kauth | Passed | Change procedures for property tax refunds |
LB154 | DeBoer | Referral | Change notice provisions relating to treasurer's tax deeds |
LB165 | von Gillern | General File | Include elementary and secondary schools in the Nebraska educational savings plan trust and change tax benefits |
LB173 | Bostar | Referral | Change provisions relating to the taxation of nonresident income |
LB180 | Brandt | Referral | Adopt the Nebraska Biodiesel Tax Credit Act |
LB185 | Cavanaugh, J. | Referral | Require the Department of Revenue to distribute funds to individuals as prescribed |
LB192 | Halloran | Referral | Change the definition of household income for homestead exemptions |
LB206 | von Gillern | Indefinitely postponed | Change provisions relating to the taxation of partnerships |
LB209 | Bostar | Referral | Provide tax exemptions relating to data centers |
LB211 | Blood | Referral | Adopt the Property Tax Circuit Breaker Act |
LB213 | Slama | Referral | Change provisions regarding tax credits under the Nebraska Job Creation and Mainstreet Revitalization Act and grants under the Rural Workforce Housing Investment Act |
LB235 | Wayne | Select File | Change provisions relating to the use of tax credits under the ImagiNE Nebraska Act |
LB239 | Wayne | Referral | Change individual income tax brackets and rates |
LB242 | Briese | Referral | Change provisions of the Nebraska Property Tax Incentive Act |
LB243 | Briese | Passed | Adopt the School District Property Tax Limitation Act, change levying authority and provide aid to community college areas, and change provisions relating to the Tax Equalization and Review Commission and property and income taxes |
LB244 | Lippincott | Referral | Provide an additional tax credit under the Nebraska Property Tax Incentive Act |
LB251 | Brewer | Withdrawn | Change tax provisions relating to cigars, cheroots, and stogies |
LB294 | Conrad | Referral | Adopt the Child Tax Credit Act |
LB295 | Conrad | Referral | Increase the earned income tax credit |
LB300 | Linehan | Indefinitely postponed | Change provisions relating to sales and use tax exemptions for nonprofit organizations |
LB303 | Linehan | Passed | Change provisions relating to an annual estimate for necessary funding under the Tax Equity and Educational Opportunities Support Act |
LB309 | Bostar | Referral | Change an interest rate relating to property tax refunds |
LB317 | von Gillern | Passed | Change provisions relating to inspection of real property by county assessors |
LB318 | Bostar | Referral | Adopt the Child Care Tax Credit Act and reauthorize tax credits under the School Readiness Tax Credit Act |
LB322 | Linehan | Referral | Prohibit creation of new joint public agencies with power or authority relating to tax |
LB344 | Armendariz | Indefinitely postponed | Exclude certain delinquent taxes from qualifying for tax credit under the Nebraska Property Tax Incentive Act |
LB350 | Wayne | General File | Adopt the Pioneer Economic Tax Credit Act |
LB369 | Linehan | Referral | Change property tax provisions relating to net book value |
LB370 | Linehan | General File | Require a notice relating to the availability of certain tax credits |
LB381 | Cavanaugh, M. | Referral | Adopt the Mental Health Wellness Act and authorize county sales and use taxes |
LB384 | Bostar | Indefinitely postponed | Change the distribution of sales tax revenue on aircraft |
LB387 | Linehan | Referral | Change provisions relating to income tax rates |
LB388 | Linehan | Final Reading | Adopt the Property Tax Growth Limitation Act, the Advertising Services Tax Act, and the Property Tax Relief Act and change provisions relating to revenue and taxation |
LB398 | Erdman | Referral | Change provisions relating to in lieu of tax payments by the Game and Parks Commission |
LB407 | Linehan | Referral | Extend an application deadline under the Nebraska Transformational Projects Act |
LB416 | Kauth | Referral | Change provisions relating to the taxation of nonresident income |
LB429 | Walz | Referral | Create a fund under the Tax Equity and Educational Opportunities Support Act and transfer unclaimed income tax credits to the fund |
LB440 | Albrecht | Referral | Change provisions relating to certain school taxes and special funds |
LB447 | Bostar | Indefinitely postponed | Provide an income tax deduction for retired firefighters for health insurance premiums, rename and change provisions of the Law Enforcement Education Act to include tuition waivers for professional firefighters and dependents, and provide powers and duties for the Department of Revenue |
LB491 | von Gillern | Referral | Change provisions relating to claiming tax credits under the Nebraska Advantage Research and Development Act |
LB492 | von Gillern | Referral | Allow income tax deductions for the cost of certain property and for certain research or experimental expenditures |
LB495 | Briese | Indefinitely postponed | Redefine nonqualified withdrawal for purposes of the Nebraska educational savings plan |
LB496 | Linehan | Referral | Provide a sales and use tax exemption for business inputs |
LB497 | Linehan | Referral | Change provisions relating to itemized deductions |
LB498 | Linehan | Referral | Provide a sales tax credit for certain franchise fees paid |
LB499 | Cavanaugh, M. | Referral | Change provisions relating to the availability of tax credits under the School Readiness Tax Credit Act |
LB505 | Bostar | Indefinitely postponed | Provide for motor vehicle registration of plug-in hybrid electric vehicles, impose an excise tax on electric energy used at commercial electric vehicle charging stations, provide for regulation of commercial electric vehicle charging stations, and provide a sales tax exemption for certain electric energy |
LB524 | Fredrickson | Indefinitely postponed | Provide an income tax credit for food donations |
LB529 | Hansen, B. | Referral | Change provisions of the Property Tax Request Act |
LB577 | Cavanaugh, J. | Referral | Change provisions relating to collection of delinquent real property taxes by sale of real property |
LB580 | Holdcroft | Indefinitely postponed | Change provisions relating to agricultural or horticultural land receiving special valuation |
LB584 | Hughes | Indefinitely postponed | Impose a tax on selling or dealing in electronic nicotine delivery systems |
LB589 | Briese | Referral | Adopt the School District Property Tax Limitation Act |
LB602 | Linehan | Referral | Exclude certain pensions and annuities from income taxes |
LB606 | Albrecht | General File | Adopt the Nebraska Pregnancy Help Act and provide tax credits |
LB616 | McDonnell | Indefinitely postponed | Provide for awards under the ImagiNE Nebraska Act relating to the federal Creating Helpful Incentives to Produce Semiconductors (CHIPS) for America Act |
LB622 | McDonnell | Referral | Change the Sports Arena Facility Financing Assistance Act |
LB623 | McDonnell | Referral | Redefine eligible sports arena facility under the Sports Arena Facility Financing Assistance Act |
LB641 | Kauth | Referral | Change provisions relating to the taxation of social security benefits |
LB689 | Linehan | Referral | Change provisions relating to an income tax credit for community college taxes paid |
LB692 | Linehan | Referral | Adopt the Good Life Transformational Projects Act and change the sales tax rate |
LB694 | Linehan | Referral | Provide for a sales and use tax exemption for certain machinery and equipment related to broadband communications services |
LB695 | Linehan | Referral | Provide a property tax exemption |
LB697 | Conrad | Referral | Change the Nebraska Job Creation and Mainstreet Revitalization Act |
LB699 | Murman | Referral | Change the valuation of certain real property for purposes of taxes levied by school districts |
LB704 | Murman | Referral | Provide for distribution of certain account balances upon death under the achieving a better life experience program |
LB706 | Moser | Indefinitely postponed | Authorize the issuance of highway bonds under the Nebraska Highway Bond Act |
LB727 | Linehan | Passed | Change provisions relating to revenue and taxation |
LB732 | Bostar | Referral | Change provisions of the Convention Center Facility Financing Assistance Act |
LB745 | Cavanaugh, M. | Referral | Increase the cigarette tax and provide for distribution of the proceeds |
LB747 | Cavanaugh, M. | Referral | Provide an income tax credit for renters and change provisions relating to a property tax credit |
LB750 | Albrecht | Referral | Change provisions relating to the valuation of agricultural land and horticultural land |
LB753 | Linehan | Passed | Adopt the Opportunity Scholarships Act and provide tax credits |
LB754 | Linehan | Passed | Adopt the Child Care Tax Credit Act and change provisions relating to the School Readiness Tax Credit Act and income tax rates |
LB756 | Vargas | Referral | Change the Nebraska Job Creation and Mainstreet Revitalization Act |
LB783 | Murman | Referral | Eliminate the levy authority of community college areas |
LB797 | Wayne | Referral | Change provisions of the Convention Center Facility Financing Assistance Act |
LB803 | von Gillern | General File | Change provisions of the Sports Arena Facility Financing Assistance Act |
LB804 | von Gillern | Referral | Change corporate income tax rates |
LB806 | von Gillern | Referral | Change individual income tax rates |
LB809 | Murman | Referral | Change limitations on applications under the Nebraska Advantage Rural Development Act |
LB820 | Albrecht | Referral | Adopt the Agricultural Valuation Fairness Act |
LB825 | Blood | Referral | Adopt the Nebraska Farmers of Color Opportunity Act and provide tax credits |
LB853 | Jacobson | Referral | Change provisions relating to homestead exemptions |
LB863 | Linehan | Referral | Change an income tax adjustment for federal retirement annuities |
LB877 | Holdcroft | Passed | Change provisions relating to agricultural or horticultural land receiving special valuation |
LB893 | Ibach | Referral | Change provisions of the ImagiNE Nebraska Act relating to the types of property receiving a property tax exemption |
LB901 | Linehan | General File | Provide a sales and use tax exemption for purchases by certain nonprofit organizations |
LB924 | McKinney | Referral | Provide a homestead exemption for residents of qualified census tracts |
LB937 | Bostar | Delivered to Governor | Provide for tax credits, tax exemptions, and certain grant programs and change provisions relating to tax credits and fuel taxes |
LB949 | Linehan | Referral | Change provisions relating to inspection of real property by county assessors |
LB950 | Linehan | Referral | Change provisions relating to the collection of occupation taxes |
LB968 | DeKay | Withdrawn | Adopt the Live Adult Entertainment Establishment Fee Act |
LB1002 | Brandt | Referral | Change provisions of the Nebraska Biodiesel Tax Credit Act |
LB1019 | Holdcroft | General File | Change provisions relating to the correction of assessment and tax rolls |
LB1022 | Sanders | Referral | Adopt the Cast and Crew Nebraska Act and provide for tax credits and grants |
LB1023 | von Gillern | Delivered to Governor | Adopt the Relocation Incentive Act and change provisions relating to certain business deductions, nonresident income, incentives under the ImagiNE Nebraska Act, and occupation taxes |
LB1025 | Bostar | Referral | Adopt the Individuals with Intellectual and Developmental Disabilities Support Act and provide tax credits |
LB1026 | Hardin | General File | Change provisions relating to the achieving a better life experience program |
LB1032 | Bostelman | General File | Provide for tuition waivers for conservation officers of the Game and Parks Commission under the First Responder Recruitment and Retention Act |
LB1040 | Fredrickson | Referral | Change provisions relating to income tax credits for food donations |
LB1041 | Fredrickson | Referral | Change provisions relating to homestead exemptions |
LB1043 | McKinney | Referral | Require the development of certain real property and provide for the revocation of property tax exemptions |
LB1047 | Brandt | General File | Change motor fuel tax provisions |
LB1049 | Bostar | Referral | Change the amount authorized for the municipal occupation tax on telecommunications companies |
LB1058 | Wayne | Referral | Exclude certain pension and annuity payments from income taxes |
LB1059 | Linehan | General File | Change provisions relating to income taxes imposed on partnerships and small business corporations and notices of deficiency |
LB1067 | Clements | General File | Eliminate the inheritance tax, adopt the State Prisoner Reimbursement Act, and change the authorized uses of certain county funds |
LB1072 | Dungan | Referral | Provide a tax credit for sustainable aviation fuel |
LB1084 | Ibach | Referral | Adopt the Nebraska Shortline Rail Modernization Act and provide tax credits |
LB1088 | Linehan | Passed | Change provisions relating to certain employment and investment requirements under the Nebraska Advantage Act |
LB1093 | Bostar | General File | Provide for limited law enforcement officer certificates and change provisions relating to tuition waivers under the First Responder Recruitment and Retention Act |
LB1095 | Dorn | Passed | Change provisions relating to tax credits under the Nebraska Biodiesel Tax Credit Act and change provisions of the E-15 Access Standard Act |
LB1113 | Meyer | General File | Change provisions relating to the types of property receiving a property tax exemption under the ImagiNE Nebraska Act |
LB1114 | Bostar | Referral | Adopt the Endow Nebraska Act and provide tax credits |
LB1134 | von Gillern | General File | Change provisions relating to the accrual of interest on taxes due after an order by the Tax Equalization and Review Commission |
LB1149 | Day | Referral | Provide an exemption from the motor vehicle tax for motor vehicles with Gold Star Family plates |
LB1151 | Dover | General File | Define the term occupy for purposes of homestead exemptions |
LB1158 | Bostar | Referral | Adopt the Medical Debt Relief Act and provide certain income tax consequences |
LB1177 | von Gillern | General File | Change provisions relating to a documentary stamp tax exemption |
LB1182 | Bostar | Referral | Increase the earned income tax credit |
LB1183 | Bostar | Referral | Change provisions relating to county assessors and require counties to offer to purchase certain property at the assessed value |
LB1184 | Bostar | Referral | Adopt the Reverse Osmosis System Tax Credit Act, provide for income tax credits, and state intent relating to appropriations |
LB1197 | von Gillern | Passed | Change the Sports Arena Facility Financing Assistance Act and allowable uses of competitive grants awarded by the Nebraska Arts Council |
LB1206 | Arch | Referral | Eliminate provisions relating to the Long-Term Care Savings Plan Act that terminated |
LB1216 | Bostar | Referral | Change calculation of the base limitation for political subdivision budgets |
LB1217 | Bostar | Referral | Provide certain property tax exemptions and change valuation provisions relating to rent-restricted housing projects and sales-restricted houses |
LB1218 | Bostar | Referral | Provide for motor vehicle registration of certain electric vehicles, impose an excise tax on electric energy used at commercial electric vehicle charging stations, provide for regulation of certain charging stations, and provide a sales tax exemption for certain electric energy |
LB1228 | Wayne | Referral | Change the Good Life Transformational Projects Act |
LB1241 | von Gillern | Referral | Change provisions relating to property tax levy limits |
LB1248 | Kauth | Referral | Eliminate certain sales and use tax exemptions |
LB1251 | Linehan | Referral | Authorize state assistance for certain small sports facilities under the Sports Arena Facility Financing Assistance Act |
LB1279 | Halloran | Referral | Provide an income tax adjustment for unrealized capital gains |
LB1295 | von Gillern | Referral | Adopt the Financial Institution Data Match Act |
LB1299 | Hughes | Referral | Change the tax on sales of electronic nicotine delivery systems |
LB1305 | Hansen | General File | Prohibit tax liability on the purchase, sale, or exchange of gold or silver bullion, change sales tax exemption provisions relating to currency and bullion, and provide an income tax adjustment for net capital losses and gains on the sale or exchange of gold or silver |
LB1308 | von Gillern | Referral | Eliminate certain sales and use tax exemptions and impose sales and use taxes on certain services |
LB1309 | Linehan | Referral | Provide an income tax deduction for the costs of medical care |
LB1310 | Albrecht | Referral | Adopt the Advertising Services Tax Act and eliminate certain sales and use tax exemptions |
LB1311 | Meyer | Referral | Eliminate certain sales and use tax exemptions and impose sales and use taxes on certain services |
LB1315 | Linehan | Referral | Change the sales tax rate |
LB1316 | Linehan | Referral | Eliminate provisions relating to the base growth percentage for school districts under the School District Property Tax Limitation Act |
LB1317 | Linehan | Delivered to Governor | Adopt the Financial Institution Data Match Act, the Gambling Winnings Setoff for Outstanding Debt Act, and the Good Life District Economic Development Act, change provisions relating to the Community Development Law, the Sports Arena Facility Financing Assistance Act, the First Responder Recruitment and Retention Act, the Good Life Transformational Projects Act, the Motor Vehicle Registration Act, the Nebraska Revenue Act of 1967, and the Tax Equalization and Review Commission Act, and provide for and change provisions relating to health insurance for first responders and dependents, underutilized tax-exempt property, rent-restricted housing projects, sales-restricted houses, inheritance taxes, property taxes, sales and use tax exemptions and incentives, electric and hybrid motor vehicles and charging stations, and appropriations for nitrate sensors |
LB1318 | Linehan | Referral | Change the Nebraska Property Tax Incentive Act and change provisions relating to certain transfers to the Cash Reserve Fund |
LB1319 | Linehan | Referral | Eliminate a sales and use tax exemption relating to data centers |
LB1324 | Conrad | Referral | Adopt the Child Tax Credit Act |
LB1326 | Dungan | Passed | Change a tax and assessment provision under the Nebraska Housing Agency Act |
LB1341 | Wayne | Referral | Provide for sales tax on consumable hemp products and state intent regarding funding for post-traumatic stress disorder |
LB1342 | Wayne | Referral | Provide a sales and use tax exemption for electricity and natural gas |
LB1345 | Wayne | Referral | Impose sales and use taxes on certain services |
LB1346 | Vargas | Referral | Provide a property tax exemption for qualified affordable housing developments |
LB1349 | Murman | Referral | Eliminate certain sales and use tax exemptions and impose sales and use taxes on certain services |
LB1354 | Albrecht | Referral | Adopt the Advertising Services Tax Act |
LB1356 | Wayne | General File | Change provisions relating to the Community Development Assistance Act and provide tax credits |
LB1361 | McDonnell | Referral | Adopt the Long-Term Resident Homestead Exemption Act |
LB1362 | McDonnell | Referral | Change provisions relating to the valuation of residential property for property tax purposes |
LB1363 | McDonnell | Final Reading | Change provisions relating to the rate and disbursement of the documentary stamp tax, the Military Base Development and Support Fund, the Economic Recovery Contingency Fund, and the Health Care Homes for the Medically Underserved Fund, and change inheritance tax rates |
LB1367 | Cavanaugh, J. | Referral | Adopt the Property Tax Circuit Breaker Act |
LB1372 | Brandt | Referral | Change provisions relating to individual and corporate income tax rates and property tax credits |
LB1374 | Linehan | Referral | Adopt the Good Life District Economic Development Act |
LB1379 | Dover | Referral | Change the rate and disbursement of the documentary stamp tax and provide for grants by the Department of Economic Development for its comprehensive housing affordability strategy |
LB1389 | Bostar | Referral | Provide for a personal property tax exemption for broadband equipment as prescribed |
LB1394 | Brewer | Passed | Exempt Nebraska National Guard income from state income taxation |
LB1397 | Murman | Referral | Redefine agricultural land and horticultural land for property tax purposes |
LB1400 | Ballard | Referral | Adopt the Relocation Incentive Act and provide tax incentives |
LB1403 | Linehan | General File | Change provisions of the Opportunity Scholarships Act and the use of credits under the act |
LB1410 | Linehan | Referral | Change provisions relating to tax incentives under the ImagiNE Nebraska Act |
LB1414 | Linehan | Referral | Adopt the Property Tax Growth Limitation Act and change provisions relating to budget limitations |
LB1415 | Dover | Referral | Adopt the Property Tax Relief Act and change the Nebraska Property Tax Incentive Act |
LR6CA | Erdman | Referral | Constitutional amendment to prohibit governmental entities from imposing any taxes other than retail consumption taxes and excise taxes |
LR7CA | Erdman | Referral | 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 |
LR23CA | Riepe | Referral | Constitutional amendment to prohibit the levying of an inheritance tax |
LR30CA | Murman | Referral | Constitutional amendment to provide for a different method of taxing commercial real property |
LR97 | Lowe | Referral | Interim study to examine revenue and other funding options for the Nebraska Tourism Commission |
LR155 | Day | Referral | Interim study to examine Nebraska's disability classifications for the homestead exemption |
LR186 | Albrecht | Referral | Interim study to examine issues raised in LB820, 2023, relating to valuation of land in Nebraska |
LR235 | Linehan | Referral | Interim study to examine the delinquent tax sale and tax deed process for delinquent real property taxes |
LR236 | Linehan | Referral | Interim study to examine issues within the jurisdiction of the Revenue Committee |
LR242 | Jacobson | Referral | Interim study to examine methods to promote the development of a competitive electric vehicle charging market in Nebraska and the creation of electric infrastructure to support such market |
LR243 | Sanders | Referral | Interim study to examine tax incentives for the film industry in Nebraska |
LR285CA | McDonnell | Referral | Constitutional amendment authorizing the Legislature to provide a different method of taxing residential property |
LR314 | Clements | Referral | Interim study to examine adjustments to county revenue sources and elimination of unnecessary county expenses to compensate for a phaseout of the Nebraska inheritance tax by 2029 |
LR324 | Conrad | Referral | Interim study to determine whether Nebraska statutes should be modified to provide a tax credit or consideration towards the purchase of a new or replacement vehicle for a private seller who sells a vehicle |
LR349 | Linehan | Referral | Interim study to examine the funding sources, including tax incentives and other methods, used for early childhood education programs in Nebraska |
LR367 | Day | Referral | Interim study to examine mechanisms to slow the rise of property tax valuations during periods of rapid property value increases |
LR384 | Linehan | Referral | Interim study to examine nonprofit organizations, their nonprofit status, the way they use their nontaxable income, and the ways they use their nontaxable income for political purposes |
LR411 | Dungan | Referral | Interim study to review LB1072, introduced in the One Hundred Eighth Legislature, relating to the topic of sustainable aviation fuel |
LR414 | Meyer | Referral | Interim study to determine the feasibility of having the state run all property assessment in Nebraska, merging county assessors with another office, or having county assessors be an appointed position |
LR418 | Dover | Referral | Interim study to examine the current property tax valuation process |
LR424 | Linehan | Referral | Interim study to examine occupation taxes |
LR435 | Raybould | Referral | Interim study to assess the loss of funding to Nebraska counties as a result of an elimination of the Nebraska inheritance task and to identify potential state funding sources to replace lost revenue |