Bill/Resolution Search Results

Search for Legislation Referred To Revenue Committee in the 109th Legislature

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Document Primary Introducer Status Description
LR317CA Brandt Referral Constitutional amendment to limit the annual growth in the amount of property taxes levied by political subdivisions
LR292CA Andersen Referral Constitutional amendment to provide a new method of valuing real property for property tax purposes, provide a limit on property tax increases, provide certain exceptions, provide requirements for declared emergencies, provide for emergency bond levies, and eliminate conflicting constitutional provisions
LR260 Dover Referral Interim study to determine the return on investment per kilowatt hour for businesses that choose to locate and set up their businesses in Nebraska
LR255 Andersen Referral Interim study to examine the fiscal, constitutional, and administrative implications of adopting LR12CA, 2025, which proposes reforms to Nebraska's property tax system
LR201 Hallstrom Referral Interim study to examine the rates, revenues, and uses of the documentary stamp tax
LR126 von Gillern Referral Interim study to examine the impact of certain tax incentive programs currently in effect in Nebraska
LR118 Strommen Referral Interim study to examine and formulate a standardized method of classifying and valuing property relating to biofuel facilities
LR13CA Hallstrom General File Constitutional amendment to prohibit the levying of an inheritance tax
LR12CA Kauth Referral 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
LR11CA Hardin Withdrawn Constitutional amendment to prohibit governmental entities from imposing any taxes other than retail consumption taxes and excise taxes
LR10CA Hardin Withdrawn Constitutional amendment to require the state to impose a consumption tax or an excise tax on all new goods and services and to provide a tax exemption for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
LB1257 Hansen Referral Eliminate certain sales tax exemptions, impose sales and use taxes on certain services, change school district levy limitations, eliminate the School District Property Tax Relief Act, change provisions of the School District Property Tax Limitation Act, and provide additional foundation aid under the Tax Equity and Educational Opportunities Support Act
LB1253 Bostar General File Change provisions relating to the laws that apply to certain tax sale certificates
LB1252 Murman Referral Provide for a retail delivery fee under the Nebraska Revenue Act of 1967
LB1244 Murman Referral Eliminate certain sales and use tax exemptions, impose sales and use tax on certain services, and change provisions relating to the Nebraska Job Creation and Mainstreet Revitalization Act
LB1240 Murman General File Change provisions relating to state recovery under the achieving a better life experience program
LB1238 Hughes Referral Change the cigarette tax and distribution of such tax and change taxes imposed under the Tobacco Products Tax Act
LB1219 Brandt Referral Limit the amount of property taxes that may be levied by a political subdivision
LB1206 Juarez Referral Exempt income received by certificated teachers, paraeducators, and paraprofessionals from state income taxation
LB1193 Prokop Referral Provide regulation of and requirements for energy storage resources and change provisions relating to property tax exemptions and the nameplate capacity tax
LB1192 Prokop Referral Redefine a term under the Convention Center Facility Financing Assistance Act
LB1191 Hallstrom Referral Change provisions relating to certain employment and investment requirements under the Nebraska Advantage Act
LB1189 Conrad Referral Create a pilot program to raise awareness of the earned income tax credit
LB1186 Cavanaugh, J. Referral Adopt the Affordable American Energy and Jobs Act and change distribution provisions relating to the nameplate capacity tax
LB1183 Lippincott Referral Change provisions relating to valuation of property
LB1165 von Gillern Referral Change provisions relating to the Key Employer and Jobs Retention Act, the ImagiNE Nebraska Act, and the Site and Building Development Act and create a grant program to help employers retain or attract employees
LB1156 Spivey Withdrawn Adopt the Disinvested Community Development Incentive Tax Credit Act
LB1154 Riepe Referral Change provisions relating to the calculation of property tax request authority under the Property Tax Growth Limitation Act
LB1150 Hunt Referral Prohibit the approval of certain applications under the ImagiNE Nebraska Act
LB1131 Bostar Referral Adopt 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
LB1124 Sorrentino Referral Increase the cigarette tax and state intent and change provisions relating to the distribution of cigarette tax proceeds
LB1117 Ibach Referral Change provisions relating to tuition waivers and provide for reimbursement to postsecondary institutions
LB1116 Ibach Referral Change provisions relating to the Sports Arena Facility Financing Assistance Act
LB1110 von Gillern General File Change provisions related to the distribution of certain tax revenue, confidentiality of shared information, contracts between the Tax Commissioner and collection agencies, and the collection and enforcement of delinquent income tax claims and provide for fees
LB1109 von Gillern Referral Eliminate certain sales and use tax exemptions and a renewable energy tax credit and change provisions relating to the Nebraska Advantage Research and Development Act and the ImagiNE Nebraska Act
LB1094 Ballard Referral Adopt the By-Right Housing Development Act and the Permitting Approval Timeliness Act
LB1067 Hallstrom Referral Change provisions relating to the Affordable Housing Trust Fund, the rate and disbursement of the documentary stamp tax, the Rural Workforce Housing Investment Fund, and the Middle Income Workforce Housing Investment Fund
LB1037 Raybould Referral Change provisions relating to negotiations and agreements between the Governor and federally recognized Indian Tribes relating to the collection and dissemination of any cigarette tax or certain other tobacco products tax collected on sales of such products made or sold on a federal recognized Indian tribe’s Indian country
LB1025 Bosn Referral Provide for an excise tax on certain social media platform businesses
LB1023 Murman Referral Eliminate the sales and use tax exemption for zoo and aquarium admissions
LB1021 Ibach Referral Change provisions related to penalties, proceeds, and distributed revenue of the nameplate capacity tax
LB1008 Brandt Referral Change provisions relating to the amount of relief granted under the School District Property Tax Relief Act
LB998 Andersen Referral Change provisions relating to the state income tax deduction for members of the Nebraska National Guard
LB990 Dover Referral Rename the School District Property Tax Relief Act as the Live Here Thrive Here Act and the School District Property Tax Relief Credit Fund as the Live Here Thrive Here Credit Fund and change the distribution of property tax credits under the act
LB974 Conrad Referral Provide for an excise tax on individual incomes and create the Tax Equity Cash Fund
LB954 von Gillern General File Provide for the recalculation of certain base-year employees under the Nebraska Advantage Act
LB938 Hallstrom Referral Adopt the First-Time Home Buyer Savings Account Act and provide for income tax adjustments
LB932 Cavanaugh, J. Referral Provide an income tax adjustment for tip income and income received from overtime compensation
LB931 Cavanaugh, J. Referral Provide an income tax credit related to premium payments for a qualified health plan
LB930 Cavanaugh, J. Referral Provide an income tax deduction to retired firefighters and law enforcement officers for annual retirement benefits
LB920 Spivey Referral Change provisions relating to the advertisement, operation, use, and taxation of cash devices, the distribution of tax proceeds, and violations under the Mechanical Amusement Device Tax Act and create the Nebraska Child Care Aid Fund
LB918 Conrad Referral Change provisions relating to limitations on state assistance under the Sports Arena Facility Financing Assistance Act
LB901 Revenue Committee Referral Change the sales and use tax rate and provisions relating to fund distributions
LB900 Lonowski E and R Initial Change provisions relating to fees, commissions, and mileage of county sheriffs for distress warrants issued for the collection of taxes
LB890 Clouse Referral Change provisions relating to fees and occupations taxes under the Mechanical Amusement Device Tax Act
LB883 Andersen General File Change provisions relating to the Civic and Community Center Financing Act and the Revitalize Rural Nebraska Grant Program
LB882 Andersen Referral Change provisions relating to homestead exemptions for certain veterans and surviving spouses
LB873 Hallstrom General File Provide for an excise tax on kratom products and change provisions of the Kratom Consumer Protection Act relating to adulterated products
LB872 Conrad Referral Eliminate an income reduction for extraordinary dividends and certain capital gains for income tax purposes
LB868 DeKay Referral Provide an inheritance tax exemption relating to victims of homicide and change provisions relating to when certain inheritance taxes are due
LB865 Prokop Referral Provide for exemption from sales tax for purchases of child care supplies, clothing, footwear, and school supplies for a prescribed period
LB857 Dungan Referral Change federal references related to taxation under the Nebraska Revenue Act of 1967
LB856 McKinney Referral Adopt the Community Reinvestment and Equity Act, establish an excise tax, and create a fund and a grant program
LB853 Dungan Referral Provide an income tax adjustment related to certain federal tax deductions
LB852 Spivey Referral Provide for the recapture of funding distributed from the Convention Center Support Fund to certain recipients
LB851 Dungan Referral Change income tax provisions relating to certain income or loss received from S-corporations and limited liability companies
LB849 Cavanaugh, J. Referral Provide a sales and use tax exemption for over-the-counter drugs
LB848 Cavanaugh, J. Referral Provide for exemption from sales tax for purchases of clothing, personal computers, and school supplies for a prescribed period
LB846 Dungan Referral Change provisions relating to individual income tax deductions
LB834 Kauth General File Change provisions relating to county assessors, the Property Tax Administrator, real property assessments, taxes levied in counties, delinquent taxes owed to counties, remission of sales and use taxes, and mobile homes
LB826 DeKay Referral Change provisions relating to late applications for homestead exemptions
LB814 Brandt Referral Change provisions relating to the valuation of agricultural land and horticultural land
LB803 Revenue Committee Referral Change provisions relating to the listing of taxable tangible personal property
LB802 Revenue Committee Referral Change individual income tax rates
LB778 Dungan General File Change grant eligibility provisions under the Civic and Community Center Financing Act
LB770 DeKay Referral Authorize fees for the collection of certain taxes of reclamation districts and county agricultural societies and change the distribution of the nameplate capacity tax
LB757 von Gillern Referral Provide a sales and use tax exemption for the purchase of an aircraft to be leased between related companies
LB756 Wordekemper Referral Change a motor vehicle tax exemption and a property tax exemption relating to certain disabled veterans
LB749 Sorrentino E and R Initial Change provisions relating to the calculation of tax levies for state aid to municipalities
LB712 Hughes General File Change the tax on sales of electronic nicotine delivery systems
LB710 Bostar Referral Increase the earned income tax credit
LB709 Bostar Indefinitely postponed Adopt the Adoption Tax Credit Act
LB707 von Gillern Passed Change provisions relating to the sales tax rate, the Good Life Transformational Projects Act, and the Good Life District Economic Development Act
LB699 Strommen Referral Change provisions relating to certain sales and use tax incentives under the ImagiNE Nebraska Act
LB692 Murman Referral Change provisions relating to property tax request authority under the School District Property Tax Limitation Act
LB683 Raybould Referral 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
LB679 Ballard Referral Change provisions relating to the sale of real property for delinquent taxes
LB650 von Gillern Passed 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
LB649 Revenue Committee Passed Adopt the Defense Efforts Workforce Act
LB648 Revenue Committee Referral Change the sales and use tax rate
LB647 Revenue Committee Passed 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
LB643 Prokop Referral Prohibit income tax deductions relating to interest or taxes paid on or maintenance of certain properties and provide exemptions to prohibited deductions
LB637 Ballard Referral Adopt the Destination Nebraska Act and provide for certain taxing authority
LB628 Dover Indefinitely postponed 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
LB622 Dover Indefinitely postponed 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
LB613 Andersen Passed Change provisions relating to the disclosure of tax information to municipalities
LB608 Bostar Passed 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
LB592 Ballard Passed Change provisions relating to the achieving a better life experience program
LB583 Spivey Referral 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
LB582 Spivey Referral 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
LB575 Hallstrom Referral Change provisions relating to the Property Tax Request Act and property tax levy limits
LB566 Quick Indefinitely postponed Eliminate a sunset date relating to an income tax credit for the purchase of certain residential property
LB564 Brandt Referral 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
LB558 von Gillern Passed Create the Infrastructure Review Task Force for the state highway system
LB547 Rountree Referral Redefine disabled veteran for purposes of motor vehicle and property tax exemptions
LB526 Jacobson Passed Provide powers and duties for public power districts related to cryptocurrency mining operations
LB510 Holdcroft Referral Change provisions relating to the sales tax rate, the Good Life Transformational Projects Act, and the Good Life District Economic Development Act
LB509 Sorrentino Referral Adopt the Opportunity Scholarships Act and provide for income tax credits
LB503 Bosn Referral Authorize the designation of American energy friendly counties and change provisions relating to privately developed renewable energy generation facilities and the nameplate capacity tax
LB501 Meyer, G. Passed Change provisions relating to the assessment of real property that suffers significant property damage
LB495 Hansen Referral Change provisions relating to community colleges under the Property Tax Request Act
LB494 Dorn Referral 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
LB484 Quick Referral Redefine agricultural land and horticultural land for property tax assessment
LB479 Moser Referral Change the distribution of sales and use tax revenue
LB468 Clements Select File Change provisions relating to inheritance taxes, change certain fee and tax provisions, and eliminate a sales tax exemption relating to data centers
LB458 Bostar Referral 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
LB439 Spivey Referral Adopt the Property Tax Circuit Breaker Act
LB425 Andersen Referral Change provisions relating to homestead exemptions for certain disabled veterans and surviving spouses
LB424 Andersen Referral Limit increases in property tax bills
LB401 von Gillern Indefinitely postponed 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
LB399 Wordekemper Passed Change provisions relating to property tax rates and qualifications for certain distributions under the Mutual Finance Assistance Act
LB391 Murman Passed Adopt the Give to Enable Scholarship Act and provide for certain income tax adjustments
LB389 Murman Referral Eliminate the levy authority of educational service units and provide state funding to educational service units
LB384 Storer Passed Require the county assessor and one voting member of the governing bodies of participating political subdivisions to attend joint public hearings under the Property Tax Request Act
LB355 Andersen Passed Change provisions relating to census data used for certain tax and economic development programs
LB354 Clouse Referral Prohibit cities of the first class from receiving state aid from the Municipal Equalization Fund
LB331 Hardin Withdrawn Adopt the Nebraska EPIC Option Consumption Tax Act and terminate tax provisions
LB330 Juarez Referral Change provisions relating to the sales tax rate and create the Alcohol Addiction Prevention and Treatment Fund
LB328 Holdcroft Referral Change provisions relating to the disbursement of the documentary stamp tax
LB314 Sorrentino General File Change provisions of the Sports Arena Facility Financing Assistance Act
LB305 Ibach General File Adopt the Preceptorship Tax Credit Act
LB272 Dungan Referral Change provisions relating to homestead exemptions for certain disabled veterans and surviving spouses
LB270 Rountree Referral Provide for a review by the Auditor of Public Accounts for suspected sales and use tax reporting irregularities and discrepancies
LB269 Rountree Referral Change provisions relating to the state database of sales and use tax rates for local jurisdictions
LB242 Riepe Referral 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
LB234 Conrad Referral Redefine economic redevelopment area under the Urban Redevelopment Act
LB212 Wordekemper Passed Require licensure of persons engaged in remote sales of covered tobacco products under the Tobacco Products Tax Act and provide for taxation of such sales
LB211 Riepe Referral Change provisions relating to the calculation of property tax request authority under the Property Tax Growth Limitation Act
LB209 von Gillern Passed Change provisions relating to homestead exemptions for certain veterans and a property tax exemption for certain facilities
LB208 von Gillern Passed 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
LB200 Sorrentino Referral Provide for exemptions under the Personal Property Tax Relief Act
LB194 Sorrentino Passed Change provisions relating to a documentary stamp tax exemption
LB182 Bostar Passed Change provisions relating to the Affordable Housing Tax Credit Act and the Child Care Tax Credit Act
LB171 Brandt Referral Change provisions relating to individual and corporate income tax rates
LB170 Brandt General File Eliminate the sales tax exemptions for candy and soft drinks
LB169 Brandt General File Eliminate certain sales and use tax exemptions and impose sales and use tax on certain services
LB157 Conrad Referral Adopt the Child Tax Credit Act
LB152 Cavanaugh, J. Referral Create a homestead exemption
LB151 Cavanaugh, J. Referral Adopt the First-Time Homebuyers Savings Account Act and provide income tax adjustments
LB131 Sorrentino Referral Include elementary and secondary schools in the Nebraska educational savings plan trust and change tax benefits
LB117 Holdcroft Referral Provide a sales and use tax exemption for electricity, natural gas, propane, and sewer utilities
LB116 Ballard Passed Change provisions of the Convention Center Facility Financing Assistance Act and the Nebraska Visitors Development Act
LB115 Ballard Referral Increase the income tax credit and change the qualification criteria under the Volunteer Emergency Responders Incentive Act
LB107 Cavanaugh, M. Referral Provide an income tax credit for renters and change provisions relating to a property tax credit
LB81 Hardin Referral Define a term and change tax credit provisions under the Nebraska Property Tax Incentive Act
LB78 Bostar Passed 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
LB50 DeKay Passed Change provisions relating to the distribution of the nameplate capacity tax
LB30 Conrad Referral Provide for an income tax adjustment for income received from overtime compensation
LB28 Conrad Referral Provide for an income tax adjustment for tip income
LB8 Dungan Referral Change provisions relating to the tax credits under the Sustainable Aviation Fuel Tax Credit Act