Nebraska Bills

signed · Nebraska · Legislature Feb 26, 2025

LB 58: Eliminate provisions relating to jeweler’s liens

Nebraska's LB 58, approved by the governor on February 25, 2025, repeals four specific statutes (sections 52-301 through 52-304) that previously governed "jeweler's liens." This bill eliminates legal provisions allowing jewelers to hold a lien on items left for repair or sale. The direct effect is on jewelers and customers in Nebraska, removing a specific legal mechanism for securing payment. The change is purely procedural, removing outdated or unused statutes without creating new rules or affecting other laws.

signed · Nebraska · Legislature Feb 26, 2025

LB 126: Change provisions relating to redemption of bonds of political subdivisions

LB 126 modifies Nebraska's rules for redeeming local government bonds. It allows counties, cities, school districts, and other local entities to redeem bonds after five years from issuance (instead of requiring specific redemption terms), with exceptions for public power districts, large revenue bonds, university bonds, and certain districts. The bill also adjusts call premiums: most entities may pay up to 4% of par value for early redemption, while Chapter 31/39 districts may pay up to 2%. These changes apply to bonds issued after September 7, 1947, affecting how local governments manage debt repayment.

signed · Nebraska · Legislature Feb 26, 2025

LB 2: Repeal provisions that have terminated related to an advisory group, funds, a pilot study, emergency assistance, and a task force

This bill repeals outdated legal references to several terminated programs and provisions in Nebraska law. It removes specific sections related to the Children and Juveniles Data Feasibility Study Advisory Group, Crimes Against Children Fund, Industrial Recovery Fund, Medical Cannabidiol Pilot Study, Municipal Natural Gas Emergency Assistance, and Nebraska Economic Development Task Force. The repeal affects the statute book by eliminating obsolete language that no longer applies to current government operations. This is a procedural cleanup measure with no new policy impact, as the referenced programs had already expired.

signed · Nebraska · Legislature Feb 26, 2025

LB 20: Require the provision of electric service to customers that own an agricultural self-generation facility

This bill requires Nebraska electric utilities to provide service to customers who own small on-farm renewable energy systems (≤100 kilowatts) used for agricultural purposes, such as solar or wind installations. It specifically applies to systems that don’t connect to the grid for net metering and must be located on the same property as the farm’s electric account. Utilities must serve these customers but can still require compliance with safety standards, interconnection rules, and standard rates. The bill ensures grid access for qualifying farm systems without altering utility rate structures or creating new financial incentives.

Topics ✓ Energy ✓ Environment

signed · Nebraska · Legislature Feb 26, 2025

LB 85: Change requirements for collection of personal property of decedents' estates by affidavit

LB 85 simplifies the process for claiming personal property (like money, belongings, or vehicles) from a decedent's estate valued at $100,000 or less without court-appointed oversight. It requires claimants (such as family members) to submit a sworn affidavit proving the estate's value after debts, 30 days since death (with proof), their relationship to the decedent, and that no court process is active. The affidavit must include a penalty for false statements, and financial institutions or the Department of Motor Vehicles must honor it to release property or transfer vehicle titles. After 10 years of estate closure, vehicle title transfers require fewer affidavit details.

signed · Nebraska · Legislature Feb 26, 2025

LB 209: Change provisions relating to homestead exemptions for certain veterans and a property tax exemption for certain facilities

Nebraska's LB 209 expands property tax exemptions for veterans and their surviving spouses by modifying homestead exemption rules. It also creates a new property tax break for for-profit skilled nursing, nursing, and assisted-living facilities that serve Medicaid beneficiaries. The tax exemption amount for these facilities equals the average percentage of occupied Medicaid beds over the previous three years. This change specifically applies to for-profit facilities - nonprofit facilities serving Medicaid already have separate, full exemptions under current law.

Topics ✓ Budget & Taxes ✓ Healthcare ✓ Veterans

signed · Nebraska · Legislature Feb 26, 2025

LB 208: Change provisions relating to sales tax collection fees, confidentiality of sales tax information, the streamlined sales and use tax agreement, a sales tax database, and certain income tax credits

LB 208 modifies Nebraska's sales tax filing requirements based on annual tax liability: businesses with less than $900 yearly tax obligation file annually, those with $900-$3,000 file quarterly, and those over $3,000 file monthly. It adds rules for electronic payments via the streamlined sales tax agreement, requiring annual reconciliation and imposing a 50% penalty if payments miss the target by over 10%. The bill also updates confidentiality protections for sales tax data, adjusts annual limits for certain income tax credits, and clarifies filing rules for seasonal retailers and combined returns. These changes primarily affect Nebraska retailers and businesses collecting sales tax, streamlining compliance with state and multi-state tax agreements.

Topics ✓ Budget & Taxes

signed · Nebraska · Legislature Feb 26, 2025

LB 52: Provide additional offenses for which notification to crime victims is required

This bill expands Nebraska's victim notification law to include additional offenses where victims must be informed about offenders' status. It adds specific crimes like sexual assault of children, sex trafficking, domestic assault, stalking, and child enticement to the list of offenses triggering mandatory notification. Victims of these newly included offenses will receive updates about parole hearings, release dates, and other custody changes, following the same process already used for existing offenses. The law directly affects victims of these specific crimes by ensuring they receive notifications about the offender's progress through the correctional system.

Topics ✓ Criminal Justice

signed · Nebraska · Legislature Feb 26, 2025

LB 1: Eliminate an incorrect reference in provisions of the medical cannabis initiative petition language adopted by the voters

This bill (LB 1) is a technical correction to fix an incorrect reference in existing medical cannabis laws adopted by voters. It removes a mistaken subdivision citation in two sections of the Nebraska Medical Cannabis Patient Protection Act (Initiative Law 2024, No. 437) and the Nebraska Medical Cannabis Regulation Act (Initiative Law 2024, No. 438). The bill does not change any substantive rules about medical cannabis use, patient eligibility, or definitions - it only corrects a typographical error in the legal text. It directly affects no individuals or entities, as it merely aligns the written law with the voter-approved language.

signed · Nebraska · Legislature Feb 26, 2025

LB 194: Change provisions relating to a documentary stamp tax exemption

LB 194 amends Nebraska's documentary stamp tax law to expand exemptions for certain family property transfers. The bill adds exemptions for deeds between spouses, parents and children, and transfers to family-owned corporations, partnerships, or LLCs (when all ownership is held by family members within the fourth degree of kinship) without payment. Transfers must be made in the business entity's name, not the individual's, to qualify for the exemption. This directly affects families and small family-run businesses that move property without monetary exchange.

Topics ✓ Budget & Taxes

signed · Nebraska · Legislature Feb 26, 2025

LB 38: Change provisions of the Geologists Regulation Act

LB 38 amends Nebraska's Geologists Regulation Act to clarify definitions and update provisions related to geology licensure and practice. It redefines key terms like "geologist," "geologist-intern," "practice of geology," and "direct supervision" to make the law clearer and more consistent. The bill directly affects licensed geologists, geology firms, and the Board of Geologists by specifying who must be licensed, what work constitutes "practice," and how supervision requirements apply. It also removes outdated sections (81-3505 and 81-3513) and ensures the regulatory framework aligns with current professional standards.

signed · Nebraska · Legislature Feb 26, 2025

LB 182: Change provisions relating to the Affordable Housing Tax Credit Act and the Child Care Tax Credit Act

LB 182 amends Nebraska's Affordable Housing Tax Credit Act and Child Care Tax Credit Act to clarify how tax credits can be used. It allows developers of affordable housing projects to transfer or sell their allocated tax credits to other taxpayers (like investors), and expands permitted uses of child care tax credits beyond their original scope. The bill specifically updates rules for allocating credits to pass-through entities (like partnerships or LLCs) and ensures credits only apply to projects completed after 2018. These changes directly affect affordable housing developers and childcare providers seeking tax credit benefits.

Topics ✓ Budget & Taxes ✓ Housing

Bill results