Hearings for Revenue Committee

The order of the bills listed may not be the order in which they are heard that day in committee.

Wednesday March 26, 2025, 1:30 PM - Room 1524
Document
Introducer
Description
LB649
Revenue Committee
Change provisions relating to an income tax rate
Special
AM 632 Amending LB 649
Special

Note: LB 649 and AM 632 will have a combined hearing.
LB643
Prokop
Prohibit income tax deductions relating to interest or taxes paid on or maintenance of certain properties and provide exemptions to prohibited deductions
LB558
von Gillern
Create the Infrastructure Review Task Force for the state highway system
LB647
Revenue Committee
Change property tax provisions relating to net book value
LB648
Revenue Committee
Change the sales and use tax rate
Thursday March 20, 2025, 1:30 PM - Room 1524
Document
Introducer
Description
LB484
Quick
Redefine agricultural land and horticultural land for property tax assessment
LB330
Juarez
Change provisions relating to the sales tax rate and create the Alcohol Addiction Prevention and Treatment Fund
LB234
Conrad
Redefine economic redevelopment area under the Urban Redevelopment Act
LB683
Raybould
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
Wednesday March 19, 2025, 1:30 PM - Room 1524
Document
Introducer
Description
LB650
von Gillern
Eliminate certain sales tax exemptions, change income tax provisions relating to nonresident income and certain tax credits, and provide and change certain sunset dates relating to tax incentives
LB707
von Gillern
Change provisions relating to project eligibility under the Good Life Transformational Projects Act
LB510
Holdcroft
Change provisions relating to the sales tax rate, the Good Life Transformational Projects Act, and the Good Life District Economic Development Act
LB157
Conrad
Adopt the Child Tax Credit Act
Special

Note: LB 707 and LB 510 will be a combined hearing.
Friday March 14, 2025, 1:30 PM - Room 1524
Document
Introducer
Description
LB547
Rountree
Redefine disabled veteran for purposes of motor vehicle and property tax exemptions
LB107
Cavanaugh, M.
Provide an income tax credit for renters and change provisions relating to a property tax credit
LB28
Conrad
Provide for an income tax adjustment for tip income
LB30
Conrad
Provide for an income tax adjustment for income received from overtime compensation
Thursday March 13, 2025, 1:30 PM - Room 1524
Document
Introducer
Description
LB169
Brandt
Eliminate certain sales and use tax exemptions and impose sales and use tax on certain services
LB170
Brandt
Eliminate the sales tax exemptions for candy and soft drinks
LB171
Brandt
Change provisions relating to individual and corporate income tax rates
LB151
Cavanaugh, J.
Adopt the First-Time Homebuyers Savings Account Act and provide income tax adjustments
Special

Note: LB 169 and LB 170 will be heard in a combined hearing.
Wednesday March 12, 2025, 1:30 PM - Room 1524
Document
Introducer
Description
LB582
Spivey
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
LR13CA
Hallstrom
Constitutional amendment to prohibit the levying of an inheritance tax
LB566
Quick
Eliminate a sunset date relating to an income tax credit for the purchase of certain residential property
LB152
Cavanaugh, J.
Create a homestead exemption
Thursday March 06, 2025, 1:30 PM - Room 1524
Document
Introducer
Description
LB494
Dorn
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
LB564
Brandt
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
LB270
Rountree
Provide for a review by the Auditor of Public Accounts for suspected sales and use tax reporting irregularities and discrepancies
Wednesday March 05, 2025, 1:30 PM - Room 1507
Document
Introducer
Description
LB699
Strommen
Change provisions relating to certain sales and use tax incentives under the ImagiNE Nebraska Act
LB211
Riepe
Change provisions relating to the calculation of property tax request authority under the Property Tax Growth Limitation Act
LB242
Riepe
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
Friday February 28, 2025, 1:30 PM - Room 1524
Document
Introducer
Description
LR12CA
Kauth
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
LB479
Moser
Change the distribution of sales and use tax revenue
LB439
Spivey
Adopt the Property Tax Circuit Breaker Act
LB712
Hughes
Change the tax on sales of electronic nicotine delivery systems
Thursday February 27, 2025, 1:30 PM - Room 1524
Document
Introducer
Description
LB424
Andersen
Limit increases in property tax bills
LB131
Sorrentino
Include elementary and secondary schools in the Nebraska educational savings plan trust and change tax benefits
Wednesday February 26, 2025, 1:30 PM - Room 1524
Document
Introducer
Description
LB81
Hardin
Define a term and change tax credit provisions under the Nebraska Property Tax Incentive Act
LB354
Clouse
Prohibit cities of the first class from receiving state aid from the Municipal Equalization Fund
LB495
Hansen
Change provisions relating to community colleges under the Property Tax Request Act
LB679
Ballard
Change provisions relating to the sale of real property for delinquent taxes
Friday February 21, 2025, 1:30 PM - Room 1524
Document
Introducer
Description
LB328
Holdcroft
Change provisions relating to the disbursement of the documentary stamp tax
LB622
Dover
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
LB269
Rountree
Change provisions relating to the state database of sales and use tax rates for local jurisdictions
LB583
Spivey
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
Thursday February 20, 2025, 1:30 PM - Room 1524
Document
Introducer
Description
LB399
Wordekemper
Change provisions relating to property tax rates and qualifications for certain distributions under the Mutual Finance Assistance Act
LB575
Hallstrom
Change provisions relating to the Property Tax Request Act and property tax levy limits
LB613
Andersen
Change provisions relating to the disclosure of tax information to municipalities
LB628
Dover
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
Wednesday February 19, 2025, 1:30 PM - Room 1524
Document
Introducer
Description
LB503
Bosn
Authorize the designation of American energy friendly counties and change provisions relating to privately developed renewable energy generation facilities and the nameplate capacity tax
LB50
DeKay
Change provisions relating to the distribution of the nameplate capacity tax
LB637
Ballard
Adopt the Destination Nebraska Act and provide for certain taxing authority
LB710
Bostar
Increase the earned income tax credit
Thursday February 13, 2025, 1:30 PM - Room 1524
Document
Introducer
Description
LB692
Murman
Change provisions relating to property tax request authority under the School District Property Tax Limitation Act
LB355
Andersen
Change provisions relating to census data used for certain tax and economic development programs
LB384
Storer
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
Wednesday February 12, 2025, 1:30 PM - Room 1524
Document
Introducer
Description
LB526
Jacobson
Provide for an excise tax on cryptocurrency mining and allow public power districts to require payments or letters of credit from cryptocurrency mining operations for certain infrastructure upgrades
Friday February 07, 2025, 1:30 PM - Room 1510
Document
Introducer
Description
LB389
Murman
Eliminate the levy authority of educational service units and provide state funding to educational service units
LB709
Bostar
Adopt the Adoption Tax Credit Act
Thursday February 06, 2025, 1:30 PM - Room 1524 *
Document
Introducer
Description
LB509
Sorrentino
Adopt the Opportunity Scholarships Act and provide for income tax credits
* This hearing will operate under annotated committee guidelines.
Wednesday February 05, 2025, 1:30 PM - Room 1524
Document
Introducer
Description
LB468
Clements
Change provisions relating to inheritance taxes, change certain fee and tax provisions, and eliminate a sales tax exemption relating to data centers
LB608
Bostar
Change insurance provisions relating to firefighters and include correctional officers, youth detention officers, and certain children in the First Responder Recruitment and Retention Act
LB501
Meyer
Change provisions relating to the assessment of real property that suffers significant property damage
LB592
Ballard
Change provisions relating to the achieving a better life experience program
Friday January 31, 2025, 1:30 PM - Room 1524
Document
Introducer
Description
LB117
Holdcroft
Provide a sales and use tax exemption for electricity, natural gas, propane, and sewer utilities
LB314
Sorrentino
Change provisions of the Sports Arena Facility Financing Assistance Act
LB212
Wordekemper
Change tax provisions relating to cigars, cheroots, and stogies
Thursday January 30, 2025, 1:30 PM - Room 1524
Document
Introducer
Description
LB305
Ibach
Adopt the Preceptorship Tax Credit Act
LB391
Murman
Adopt the Give to Enable Scholarship Act and provide for certain income tax adjustments
LB458
Bostar
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
Wednesday January 29, 2025, 1:30 PM - Room 1524
Document
Introducer
Description
LB401
von Gillern
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
LB272
Dungan
Change provisions relating to homestead exemptions for certain disabled veterans and surviving spouses
LB425
Andersen
Change provisions relating to homestead exemptions for certain disabled veterans and surviving spouses
Friday January 24, 2025, 1:30 PM - Room 1524
Document
Introducer
Description
LB208
von Gillern
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
LB182
Bostar
Change provisions relating to the Affordable Housing Tax Credit Act and the Child Care Tax Credit Act
LB115
Ballard
Increase the income tax credit and change the qualification criteria under the Volunteer Emergency Responders Incentive Act
Thursday January 23, 2025, 1:30 PM - Room 1524
Document
Introducer
Description
LB209
von Gillern
Change provisions relating to homestead exemptions for certain veterans and a property tax exemption for certain facilities
LB200
Sorrentino
Provide for exemptions under the Personal Property Tax Relief Act
LB116
Ballard
Change provisions of the Convention Center Facility Financing Assistance Act and the Nebraska Visitors Development Act
Wednesday January 22, 2025, 1:30 PM - Room 1524
Document
Introducer
Description
LB194
Sorrentino
Change provisions relating to a documentary stamp tax exemption
LB78
Bostar
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
LB8
Dungan
Change provisions relating to the tax credits under the Sustainable Aviation Fuel Tax Credit Act