Hearings for Revenue Committee
The order of the bills listed may not be the order in which they are heard that day in committee.
Friday October 04, 2024, 1:30 PM - Room 1524
Document
Introducer
Description
LR314
Clements
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
Note: Invited Testimony Only
LR435
Raybould
Interim study to assess the loss of funding to Nebraska counties as a result of an elimination of the Nebraska inheritance tax and to identify potential state funding sources to replace lost revenue
Note: Invited Testimony Only
Friday September 20, 2024, 1:30 PM - Room 1524
Document
Introducer
Description
LR418
Dover
Interim study to examine the current property tax valuation process
Note: Invited Testimony Only.
LR367
Day
Interim study to examine mechanisms to slow the rise of property tax valuations during periods of rapid property value increases
Note: Invited Testimony Only.
Friday September 20, 2024, 10:00 AM - Room 1524
Document
Introducer
Description
LR414
Meyer
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
Note: Invited Testimony Only.
Friday September 13, 2024, 1:30 PM - Room 1524
Document
Introducer
Description
LR349
Linehan
Interim study to examine the funding sources, including tax incentives and other methods, used for early childhood education programs in Nebraska
Note: Invited Testimony Only.
Friday September 06, 2024, 1:30 PM - Room 1524
Document
Introducer
Description
LR384
Linehan
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
Note: Invited Testimony Only
Wednesday August 07, 2024, 9:00 AM - Room 1524 *
Document
Introducer
Description
* This hearing will operate under annotated committee guidelines.
Saturday August 03, 2024, 9:00 AM - Room 1524 *
Document
Introducer
Description
LR7CA
Slama
Constitutional amendment to authorize suits against political subdivisions for increasing tax rates without voter approval at a general election
LR8CA
Slama
Constitutional amendment to authorize suits against political subdivisions for levying new taxes without voter approval at a general election
LR9CA
Slama
Constitutional amendment to authorize suits against political subdivisions for extending expiring taxes without voter approval at a general election
LR10CA
Slama
Constitutional amendment to authorize suits against political subdivisions for changing tax policies that directly result in net increased tax revenue without voter approval at a general election
LR11CA
Slama
Constitutional amendment to authorize suits against political subdivisions for creating certain debts or other financial obligations without pledged cash reserves as prescribed and without voter approval at a general election
LR12CA
Slama
Constitutional amendment to require political subdivisions to have voter approval at a general election before levying a new tax
LR13CA
Slama
Constitutional amendment to require political subdivisions to have voter approval at a general election before increasing any tax rate
LR14CA
Slama
Constitutional amendment to require political subdivisions to have voter approval at a general election before extending any expiring tax
LR15CA
Slama
Constitutional amendment to require political subdivisions to have voter approval at a general election before changing tax policies that will directly result in net increased tax revenue
LR16CA
Slama
Constitutional amendment to require political subdivisions to have voter approval at a general election before creating certain debts or other financial obligations without pledged cash reserves
LR17CA
Slama
Constitutional amendment to require political subdivisions to maintain reserves for emergencies
LR18CA
Slama
Constitutional amendment to authorize suits against political subdivisions for failing to maintain reserves
LR19CA
Slama
Constitutional amendment to prohibit the state from increasing fiscal year spending beyond a limit based on inflation and population change unless approved by voters at a general election
LR20CA
Slama
Constitutional amendment to authorize suits against the state for increasing fiscal year spending beyond a limit based on inflation and population change unless approved by voters at a general election
LR21CA
Slama
Constitutional amendment to prohibit political subdivisions from increasing fiscal year spending beyond a limit based on inflation and population change unless approved by voters at a general election
LR22CA
Slama
Constitutional amendment to authorize suits against political subdivisions for increasing fiscal year spending beyond a limit based on inflation and population change unless approved by voters at a general election
Special
Note: The Revenue Committee will break for lunch between 1:00 - 1:30 pm.
* This hearing will operate under annotated committee guidelines.
Friday August 02, 2024, 9:30 AM - Room 1524 *
Document
Introducer
Description
LB63
Wayne
State legislative intent relating to the sales tax, the income tax, and the property tax
LB64
Wayne
State legislative intent relating to tax credits, local option sales taxes, and a property tax relief program
LB65
Wayne
Impose an excise tax on the sale of ammunition and provide grant programs relating to post-traumatic stress disorder and wildlife management
LB67
Wayne
Change provisions relating to the levy authority of natural resources districts
LB68
Wayne
Adopt the Aid to Municipalities Act and change provisions relating to taxes imposed on the average wholesale price of gasoline
LB69
Conrad
Rename and change the Property Tax Credit Act and the Property Tax Credit Cash Fund
LB70
McKinney
Adopt the Reimbursable Performance-Based Grants Act
LB72
McDonnell
Change provisions relating to valuation of residential real property for property tax purposes
LB73
McDonnell
Change provisions relating to homestead exemptions
LB75
McDonnell
Adopt the Long-Term Owner Homestead Exemption Act
LB76
McDonnell
Adopt the Employee Contributions Tax Incentive Act
LB77
McDonnell
Adopt the Long-Term Resident Homestead Exemption Act
LB79
Raybould
Change the amount of certain homestead exemptions
LB80
Raybould
Adopt the Property Tax Growth Limitation Act, change revenue and taxation provisions, and terminate the Property Tax Request Act
LR24CA
McDonnell
Constitutional amendment authorizing the Legislature to provide a different method of taxing residential real property
Special
Note: The Revenue Committee will break for lunch between 1:00 - 1:30 pm.
* This hearing will operate under annotated committee guidelines.
Thursday August 01, 2024, 9:30 AM - Room 1524 *
Document
Introducer
Description
LB34
Brewer
Adopt the Property Tax Growth Limitation Act and the School District Property Tax Relief Act and change provisions relating to revenue and taxation
LB35
Brewer
Adjust the nameplate capacity tax for inflation
LR6CA
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
LB36
Blood
Provide a real estate transfer tax on mansions and an income tax credit for payment of the real estate transfer tax
LB37
Kauth
Change provisions relating to property that is exempt from property taxes
LB38
Kauth
Change provisions relating to property that is exempt from property taxes
LB39
Kauth
Change provisions relating to homestead exemptions
LB40
Hughes
Change provisions relating to the determination, apportionment, adjustment, and reporting of taxable income for corporations and other unitary businesses
LB41
Hughes
Change the tax on sales of electronic nicotine delivery systems
LB44
Bostar
Change the earned income tax credit
LB48
Wayne
Provide for a delivery fee for delivery sales
LB50
Wayne
Change provisions relating to taxes imposed on the average wholesale price of gasoline
LB51
Wayne
Provide an income tax adjustment for unrealized capital gains
LB55
Wayne
Provide for a luxury tax on certain purchases
LB60
Wayne
Change tax provisions relating to cigars, cheroots, and stogies
Special
Note: The Revenue Committee will break for lunch between 1:00 - 1:30 pm.
* This hearing will operate under annotated committee guidelines.
Wednesday July 31, 2024, 9:30 AM - 1524 *
Document
Introducer
Description
LB16
Erdman
Adopt the Nebraska EPIC Option Consumption Tax Act and terminate tax provisions
LR4CA
Erdman
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
LR5CA
Erdman
Constitutional amendment to prohibit governmental entities from imposing any taxes other than retail consumption taxes and excise taxes
LB22
Cavanaugh, J.
Create a homestead exemption
LB26
Blood
Provide for a retail delivery fee
LB27
Blood
Adopt the Property Tax Circuit Breaker Act
LB28
Bostar
Change calculation of the base limitation for political subdivision budgets
LB30
Day
Change provisions relating to homestead exemptions for certain disabled veterans and surviving spouses
LB31
Conrad
Provide for an excise tax on individual incomes and create the Tax Equity Cash Fund
LB33
Brandt
Change provisions relating to tax credits for school district taxes paid under the Nebraska Property Tax Incentive Act
Special
Note: The Revenue Committee will break for lunch between 1:00 - 1:30 pm.
* This hearing will operate under annotated committee guidelines.
Tuesday July 30, 2024, 9:30 AM - Room 1524 *
Document
Introducer
Description
LB1
Linehan
Adopt the Property Tax Growth Limitation Act, the School District Property Tax Relief Act, and the Advertising Services Tax Act and change revenue and taxation provisions
LB19
Hughes
Provide an excise tax on delivery sales
LB20
McKinney
Provide an income tax credit for renters and change provisions relating to a property tax credit
LR2CA
Brandt
Constitutional amendment to authorize the Legislature to provide a different method of taxing owner-occupied housing
Special
Note: The Revenue Committee will break for lunch between 1:00 - 1:30 pm.
* This hearing will operate under annotated committee guidelines.
Monday July 29, 2024, 9:30 AM - Room 1524 *
Document
Introducer
Description
LB7
Blood
Change provisions relating to individual income tax rates
LB8
Blood
Provide for a luxury tax on certain purchases
LB9
Hughes
Change, add, and eliminate certain calculations and provisions under the Tax Equity and Educational Opportunities Support Act, state intent regarding transfers to the Education Future Fund, and change provisions relating to property tax levies for school districts
LB10
Raybould
Change provisions relating to individual and corporate income tax rates
LB11
Cavanaugh, M.
Change the cigarette tax and provide for distribution of tax proceeds
LB12
Day
Adopt the School District Property Tax Relief Act and change the Nebraska Property Tax Incentive Act
LB14
Bostar
Provide an income tax credit for renters
Special
Note: The Revenue Committee will break for lunch between 1:00 - 1:30 pm.
* This hearing will operate under annotated committee guidelines.
Wednesday March 20, 2024, 1:00 PM - Room 1524
Document
Introducer
Description
Appointment
Scott, Sarah - Department of Revenue
Thursday February 29, 2024, 1:30 PM - Room 1524
Document
Introducer
Description
LB1149
Day
Provide an exemption from the motor vehicle tax for motor vehicles with Gold Star Family plates
LB1342
Wayne
Provide a sales and use tax exemption for electricity and natural gas
AM2672
Linehan
Amending LB1317
Wednesday February 28, 2024, 1:30 PM - Room 1524
Document
Introducer
Description
LB1379
Dover
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
LB1361
McDonnell
Adopt the Long-Term Resident Homestead Exemption Act
LB924
McKinney
Provide a homestead exemption for residents of qualified census tracts
LB1043
McKinney
Require the development of certain real property and provide for the revocation of property tax exemptions
LB1040
Fredrickson
Change provisions relating to income tax credits for food donations
LB1346
Vargas
Provide a property tax exemption for qualified affordable housing developments
Friday February 23, 2024, 1:30 PM - Room 1524
Document
Introducer
Description
LB1389
Bostar
Provide for a personal property tax exemption for broadband equipment as prescribed
LB950
Linehan
Change provisions relating to the collection of occupation taxes
LB1019
Holdcroft
Change provisions relating to the correction of assessment and tax rolls
LB1151
Dover
Define the term occupy for purposes of homestead exemptions
LB1041
Fredrickson
Change provisions relating to homestead exemptions
LB1362
McDonnell
Change provisions relating to the valuation of residential property for property tax purposes
LR285CA
McDonnell
Constitutional amendment authorizing the Legislature to provide a different method of taxing residential property
Thursday February 22, 2024, 1:30 PM - Room 1524
Document
Introducer
Description
LB1279
Halloran
Provide an income tax adjustment for unrealized capital gains
LB1372
Brandt
Change provisions relating to individual and corporate income tax rates and property tax credits
LB1032
Bostelman
Provide for tuition waivers for conservation officers of the Game and Parks Commission under the First Responder Recruitment and Retention Act
LB1218
Bostar
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
LB853
Jacobson
Change provisions relating to homestead exemptions
LB1058
Wayne
Exclude certain pension and annuity payments from income taxes
LB1341
Wayne
Provide for sales tax on consumable hemp products and state intent regarding funding for post-traumatic stress disorder
Wednesday February 21, 2024, 1:30 PM - Room 1524
Document
Introducer
Description
LB1022
Sanders
Adopt the Cast and Crew Nebraska Act and provide for tax credits and grants
LB1095
Dorn
Change provisions relating to tax credits under the Nebraska Biodiesel Tax Credit Act and change provisions of the E-15 Access Standard Act
LB1002
Brandt
Change provisions of the Nebraska Biodiesel Tax Credit Act
LB1324
Conrad
Adopt the Child Tax Credit Act
LB1367
Cavanaugh, J.
Adopt the Property Tax Circuit Breaker Act
LB825
Blood
Adopt the Nebraska Farmers of Color Opportunity Act and provide tax credits
LB1363
McDonnell
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
LB1346
Vargas
Provide a property tax exemption for qualified affordable housing developments
Thursday February 15, 2024, 1:30 PM - Room 1524
Document
Introducer
Description
LB1217
Bostar
Provide certain property tax exemptions and change valuation provisions relating to rent-restricted housing projects and sales-restricted houses
LB1184
Bostar
Adopt the Reverse Osmosis System Tax Credit Act, provide for income tax credits, and state intent relating to appropriations
LB1206
Arch
Eliminate provisions relating to the Long-Term Care Savings Plan Act that terminated
LB1305
Hansen
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
LB1251
Linehan
Authorize state assistance for certain small sports facilities under the Sports Arena Facility Financing Assistance Act
LB893
Ibach
Change provisions of the ImagiNE Nebraska Act relating to the types of property receiving a property tax exemption
LB1084
Ibach
Adopt the Nebraska Shortline Rail Modernization Act and provide tax credits
Wednesday February 14, 2024, 1:30 PM - Room 1524
Document
Introducer
Description
Appointment
Russell, Jacqueline - Tax Equalization and Review Commission
LB1158
Bostar
Adopt the Medical Debt Relief Act and provide certain income tax consequences
LB1026
Hardin
Change provisions relating to the achieving a better life experience program
LB1047
Brandt
Change motor fuel tax provisions
LB1295
von Gillern
Adopt the Financial Institution Data Match Act
LB1228
Wayne
Change the Good Life Transformational Projects Act
LB1374
Linehan
Adopt the Good Life District Economic Development Act
LB1403
Linehan
Change provisions of the Opportunity Scholarships Act and the use of credits under the act
Thursday February 08, 2024, 1:30 PM - Room 1524
Document
Introducer
Description
LB1182
Bostar
Increase the earned income tax credit
LB1197
von Gillern
Change the Sports Arena Facility Financing Assistance Act and allowable uses of competitive grants awarded by the Nebraska Arts Council
LB1326
Dungan
Change a tax and assessment provision under the Nebraska Housing Agency Act
LB877
Holdcroft
Change provisions relating to agricultural or horticultural land receiving special valuation
LB1216
Bostar
Change calculation of the base limitation for political subdivision budgets
LB1309
Linehan
Provide an income tax deduction for the costs of medical care
LB1067
Clements
Eliminate the inheritance tax, adopt the State Prisoner Reimbursement Act, and change the authorized uses of certain county funds
Wednesday February 07, 2024, 1:30 PM - Room 1524
Document
Introducer
Description
LB1183
Bostar
Change provisions relating to county assessors and require counties to offer to purchase certain property at the assessed value
LB1114
Bostar
Adopt the Endow Nebraska Act and provide tax credits
LB1299
Hughes
Change the tax on sales of electronic nicotine delivery systems
LB1134
von Gillern
Change provisions relating to the accrual of interest on taxes due after an order by the Tax Equalization and Review Commission
LB1315
Linehan
Change the sales tax rate
Friday February 02, 2024, 1:30 PM - Room 1524 *
Document
Introducer
Description
LB1394
Brewer
Exempt Nebraska National Guard income from state income taxation
LB1400
Ballard
Adopt the Relocation Incentive Act and provide tax incentives
LB1410
Linehan
Change provisions relating to tax incentives under the ImagiNE Nebraska Act
LB1414
Linehan
Adopt the Property Tax Growth Limitation Act and change provisions relating to budget limitations
LB1415
Dover
Adopt the Property Tax Relief Act and change the Nebraska Property Tax Incentive Act
* Testimony limited to 3 minutes.
Thursday February 01, 2024, 1:30 PM - Room 1524 *
Document
Introducer
Description
LB1248
Kauth
Eliminate certain sales and use tax exemptions
LB1310
Albrecht
Adopt the Advertising Services Tax Act and eliminate certain sales and use tax exemptions
LB1354
Albrecht
Adopt the Advertising Services Tax Act
LB1311
Meyer
Eliminate certain sales and use tax exemptions and impose sales and use taxes on certain services
LB1349
Murman
Eliminate certain sales and use tax exemptions and impose sales and use taxes on certain services
LB1308
von Gillern
Eliminate certain sales and use tax exemptions and impose sales and use taxes on certain services
LB1319
Linehan
Eliminate a sales and use tax exemption relating to data centers
LB1345
Wayne
Impose sales and use taxes on certain services
LB1356
Wayne
Change provisions relating to the Community Development Assistance Act and provide tax credits
LB1317
Linehan
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
* Testimony limited to 3 minutes.
Wednesday January 31, 2024, 1:30 PM - Room 1524 *
Document
Introducer
Description
LB1113
Meyer
Change provisions relating to the types of property receiving a property tax exemption under the ImagiNE Nebraska Act
LB1049
Bostar
Change the amount authorized for the municipal occupation tax on telecommunications companies
LB1316
Linehan
Eliminate provisions relating to the base growth percentage for school districts under the School District Property Tax Limitation Act
LB1397
Murman
Redefine agricultural land and horticultural land for property tax purposes
LB1318
Linehan
Change the Nebraska Property Tax Incentive Act and change provisions relating to certain transfers to the Cash Reserve Fund
LB1241
von Gillern
Change provisions relating to property tax levy limits
* Testimony limited to 3 minutes.
Friday January 26, 2024, 1:30 PM - Room 1524
Document
Introducer
Description
Appointment
Kamm, James R. - Department of Revenue
Appointment
Keetle, Steven - Tax Equalization and Review Commission
LB949
Linehan
Change provisions relating to inspection of real property by county assessors
LB1093
Bostar
Provide for limited law enforcement officer certificates and change provisions relating to tuition waivers under the First Responder Recruitment and Retention Act
LB1025
Bostar
Adopt the Individuals with Intellectual and Developmental Disabilities Support Act and provide tax credits
Thursday January 25, 2024, 1:30 PM - Room 1524
Document
Introducer
Description
LB1023
von Gillern
Adopt the Relocation Incentive Act and change provisions relating to certain business deductions, nonresident income, incentives under the ImagiNE Nebraska Act, and occupation taxes
LB1059
Linehan
Change provisions relating to income taxes imposed on partnerships and small business corporations and notices of deficiency
LB937
Bostar
Provide for tax credits, tax exemptions, and certain grant programs and change provisions relating to tax credits and fuel taxes
LB1072
Dungan
Provide a tax credit for sustainable aviation fuel
Wednesday January 24, 2024, 1:30 PM - Room 1524
Document
Introducer
Description
LB901
Linehan
Provide a sales and use tax exemption for purchases by certain nonprofit organizations
LB863
Linehan
Change an income tax adjustment for federal retirement annuities
LB1177
von Gillern
Change provisions relating to a documentary stamp tax exemption
LB1088
Linehan
Change provisions relating to certain employment and investment requirements under the Nebraska Advantage Act