LB 1244 removes existing sales and use tax exemptions for specific services, making them taxable for the first time. It directly affects businesses providing services like vehicle maintenance, lawn care, veterinary care, legal services, and personal care (e.g., haircuts), as well as consumers who purchase these services for personal use. The bill adds tax to services previously exempt under categories such as "cleaning and repair of other tangible personal property" and "lawn care, gardening, and landscaping services." It also requires the state to report on tax exemptions, including a new category tracking services subject to the new tax. This changes the tax base by expanding coverage beyond physical goods to include many personal service transactions.
This bill transfers unspent funds from Nebraska's Panhandle Improvement Project Cash Fund to the Animal Damage Control Cash Fund by July 31, 2026. It directly affects the Animal Damage Control Program administered by the Nebraska Department of Agriculture, which uses these funds for managing wildlife-related property damage. The bill amends existing law to require this transfer of unobligated money, while repealing the original sections governing the funds. It does not create new spending but redirects existing unspent resources for animal damage control purposes.
This bill amends Nebraska law to require mobile homes to have certificates of title, aligning them with other vehicles under the state's title system. It specifies that owners must provide proof of ownership (like a manufacturer's certificate, county assessment records, or court order) when applying for a title, rather than relying on landlord-tenant act provisions. The changes directly affect mobile home owners, landlords, and tenants by establishing clear title requirements for mobile homes. Key provisions include defining mobile homes in the Disposition of Personal Property Landlord and Tenant Act and harmonizing title application rules across statutes. The bill does not create new fees or penalties but modifies documentation standards for title issuance.
LB 1259 adopts the Grid Modernization Act to establish rules for large electricity demands in Nebraska. It directly affects major industrial customers (requesting 100+ megawatts of service) and public power utilities, while creating new pathways for private energy providers to supply power through closed systems. The bill requires a mandatory evaluation before approving big service requests, assessing grid impacts, necessary infrastructure upgrades, costs, and timelines. This framework ensures safe, reliable service for large customers while defining how private power systems and public utilities interact under new contracts.
Legislative Resolution 329 designates January 2026 as Nuclear Power Month in Nebraska to recognize the state's nuclear energy infrastructure, including the Cooper Nuclear Station and the Great Plains New Nuclear Consortium. The resolution honors public power employees and retirees who support nuclear facilities providing reliable, affordable energy to Nebraskans. It is a ceremonial resolution with no new legal requirements or funding.
LB 788 changes the administrator of Nebraska's Financial Fraud Victims' Reimbursement Fund from the Attorney General to the Nebraska State Patrol. The fund reimburses victims of financial fraud (including individuals and financial institutions) using assets forfeited from financial transaction offenses. Under this bill, the State Patrol would now handle all aspects of the fund, including processing victim applications, determining eligibility, and distributing funds. This is a procedural change to administrative responsibility, not a new policy or funding mechanism. The bill repeals the existing law designating the Attorney General as administrator.
This bill allows certain Nebraska cities and villages (classified as primary, first, or second class, or villages) to sell their water and sewer systems to federally recognized or state-acknowledged Indian tribes. To do so, the systems must be entirely located on tribal land, and the sale must be approved by local voters in a general or special election. The bill requires cities/villages to submit the sale proposal to voters at existing elections, with results counted like any other local vote. It does not change who owns these systems but creates a process for their transfer under specific conditions.
LB 1201 creates a grant program for Nebraska elementary school classrooms to provide high-quality, age-appropriate books and monthly parent engagement materials. It prioritizes schools with high poverty rates (40%+ students), low academic performance, or significant reading deficiencies among K-5 students. The program, funded with up to $1 million annually from the Education Future Fund, requires book distribution in English and Spanish, classroom tracking of book usage, and monthly materials for caregivers. Schools must report on outcomes by December 2028 using reading assessment data. This directly affects participating elementary schools and their students, focusing on literacy support through classroom resources and family engagement.
LB 1127 creates a new "hangtag permit" for Nebraska residents to access vehicle permit areas under the Game Law. Beginning January 1, 2027, residents can purchase this annual permit for $50 (combined cost of resident annual permit, duplicate permit, and up to $15 convenience fee), valid for one year and displayable on the vehicle's rearview mirror or dash. The permit can be transferred between vehicles registered to the same owner in Nebraska but cannot be replaced if lost or stolen. It must be obtained only at commission offices or designated park areas, and it replaces the previous annual permit for display purposes.
LB 731, the Gender Transition Malpractice Accountability Act, extends the time period for filing malpractice lawsuits related to gender-altering procedures, allowing individuals more time to seek legal action if harm is discovered later in life. It requires insurance companies to cover certain medical treatments and procedures that arise from gender-altering procedures, such as complications from surgeries or hormone therapies. The bill also modifies civil action rules under the Let Them Grow Act and excludes medical services for disorders of sex development or acute treatments for infections or injuries caused by the procedure.
Nebraska's LB 984 amends marriage license laws to require both individuals seeking a marriage license to be at least 18 years old, eliminating all exceptions for minors. The bill directly affects anyone applying for a marriage license in Nebraska by removing provisions that previously allowed 17-year-olds to marry with parental consent. Key mechanisms include amending sections 42-102 and 42-107 of Nebraska statutes to state that no license may be granted unless both parties are 18 or older, and repealing section 42-105 which permitted minor marriages under certain conditions. This change applies uniformly to all marriage applicants without age-based exceptions.
LB 985 amends Nebraska's Probate Code to limit how many individuals a single guardian or conservator can serve. The bill adds a specific numerical cap on the number of wards (people under guardianship or conservatorship) a guardian or conservator may be appointed to manage at one time. This change directly affects current and future guardians and conservators who currently serve multiple individuals. The bill modifies sections 30-2628 and 30-2655 of the Nebraska Revised Statutes to implement this appointment limit.
