Interim study to examine the sales tax revenue remittance process under the Good Life District Economic Development Act

This legislative resolution directs the Nebraska Revenue Committee to conduct an interim study on how sales tax revenue is collected and sent to cities within Good Life Districts. The study focuses on the process established after the state sales tax rate was adjusted in October 2025, when it increased from 2.75% to 5.5% in these districts. Committee members will examine whether the current system for allocating and remitting these taxes to local cities works as intended or if changes are needed. The committee will submit its findings and recommendations to the Legislative Council or the full Legislature once the study is complete. This action does not change any laws but instead evaluates existing procedures to ensure they function properly.