Constitutional amendment to prohibit the levying of an inheritance tax

This bill proposes a constitutional amendment to ban Nebraska from imposing an inheritance tax. If approved by voters in November 2026, it would add a new section to the state constitution prohibiting both the state government and local political subdivisions (like cities or counties) from levying such taxes. The amendment would take effect immediately upon voter approval, eliminating the legal authority for any Nebraska entity to collect inheritance taxes. It does not create new taxes or affect existing tax structures beyond this specific prohibition.