Provide a sunset date for required biennial reports of and occupation taxes on domestic and foreign corporations

LB 315 sets a specific end date (January 1, 2026) for Nebraska's requirement that domestic and foreign corporations file biennial reports and pay occupation taxes. It affects corporations registered in Nebraska, requiring them to submit reports and pay taxes every even-numbered year before 2026, with deadlines on March 1 and penalties for late filing by April 15. The bill harmonizes existing tax and reporting rules across multiple statutes and repeals the original sections once the sunset date passes. This is a procedural change to clarify the duration of these corporate obligations, not a policy shift in tax rates or requirements.