Bill/Resolution Search Results
Search for Legislation Referred To Revenue Committee in the 109th Legislature
Use the column headers to sort by Document Number, Primary Introducer, Status, or Description.
| 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| LR11CA | Hardin | Withdrawn | Constitutional amendment to prohibit governmental entities from imposing any taxes other than retail consumption taxes and excise taxes |
| LR10CA | Hardin | Withdrawn | Constitutional amendment to require the state to impose a consumption tax or an excise tax on all new goods and services and to provide a tax exemption for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 |