LB 1067 adjusts how documentary stamp tax revenue is distributed to fund housing programs in Nebraska. It specifies that for every $2.82 collected on property transfers (deeds), 95 cents goes to the Affordable Housing Trust Fund, 75 cents each to the Rural Workforce and Middle Income Workforce Housing Investment Funds, and smaller portions to other housing-related funds. The bill harmonizes existing tax allocation rules across these funds and ensures collected revenue is used solely for designated housing purposes. This directly affects property sellers and buyers paying the transfer tax, with funds supporting affordable housing initiatives. The changes take effect upon enactment, modifying current tax distribution formulas.
LB 1200 requires large livestock supply chain companies (defined as industrial integrators controlling feed, veterinary care, and entire production from farm to market) to submit annual disaster mitigation plans to Nebraska's Department of Health and Human Services. These plans must detail coordination with local health departments, hospitals, emergency responders, and nearby facilities during disease outbreaks (like avian flu) or natural disasters, including communication protocols, personal protective equipment distribution, and disease control measures. Key provisions include protocols for reporting exposures, monitoring public health, isolating affected animals, and protecting water resources. The bill directly affects major livestock corporations managing operations across Nebraska, aiming to improve preparedness for events disrupting public health or operations.
LB 756 harmonizes tax exemption language for disabled veterans by updating two Nebraska statutes. It revises Section 60-3,185 (motor vehicle tax exemption) and Section 77-202.24 (mobile home property tax exemption) to consistently require that a veteran's disability or blindness must be "recognized by the U.S. Department of Veterans Affairs as service-connected" and that the veteran was discharged honorably. This change affects disabled veterans (and their surviving spouses who meet specific criteria) who own vehicles or mobile homes, ensuring both exemptions use identical eligibility language. The bill does not expand eligibility but aligns existing provisions for clarity and consistency.
Nebraska's LB 1178 allows people under guardianship (including those declared incapacitated, minors, or protected persons) to attend court hearings remotely instead of in person. It updates guardian duties by requiring backup "standby guardians" to be named in advance (with specific training), and permits courts to award legal costs and fees to winning parties in related cases. The bill amends key sections of the Nebraska Probate Code to modernize hearing accessibility and streamline guardian transition processes. These changes directly affect individuals in guardianship cases, their guardians, and court proceedings involving their care.
Nebraska's LB 1196 prohibits using any state or local funds - such as student aid, school operating money, grants, or facility funding - for postsecondary education programs identified as "low-earning outcome" under federal law (20 U.S.C. 1087d). The bill directly affects public colleges and universities receiving state funding by blocking support for programs that don’t lead to strong earnings. The Coordinating Commission for Postsecondary Education must annually review federal program rankings, enforce the funding ban, and report on its impact and costs to the Legislature. This law aims to redirect public education resources toward programs with better economic outcomes for students.
LB 1195 repeals a specific Nebraska law (section 47-111) that previously required county jails to follow certain procedures for female inmates and maintain jail matrons. This bill directly affects county jails across Nebraska by removing those mandatory requirements. The key mechanism is a straightforward repeal of the existing statute, eliminating the legal obligations without creating new policies or altering inmate treatment standards. As a procedural repeal, it does not introduce new rules but removes an outdated requirement from state law.
LB 852 requires that a portion of Nebraska's Convention Center Support Fund - used for convention center assistance to metropolitan cities - must be allocated to high-poverty areas (defined as census tracts with over 30% below the poverty line). Specifically, 10% of funds for certain cities and 100% of funds for others must be directed to these areas for historical preservation, reducing street and gang violence, and supporting small businesses. Affected areas must form a community committee with public hearings and resident appointments to manage the spending. This bill directly affects metropolitan cities receiving convention center funds and the high-poverty neighborhoods that receive the allocated resources.
LB 1191 amends Nebraska's Advantage Act to adjust deadlines for meeting employment and investment targets for qualifying business projects. It changes the required timeline from four years to six years after application for most project tiers (excluding certain tier 6 projects and data centers), while maintaining tiered application fees ($1,000-$10,000) based on project size. The bill also requires annual updates to the Department of Revenue on project progress and harmonizes existing provisions. This directly affects businesses seeking Nebraska Advantage Act incentives by extending compliance deadlines and clarifying fee structures. The bill is pending before the Revenue Committee as of January 2026.
This bill updates Nebraska's property tax valuation rules, primarily affecting agricultural landowners and school districts. It adjusts the tax rate for agricultural land from 37.5% to 50% of property value for school district taxes on bonds approved after 2022, while standardizing acceptable valuation ranges across property types. The bill clarifies how different property classes - like historic sites, agricultural land, and tangible personal property - are valued for tax purposes. These changes directly impact property owners' tax bills and school district funding calculations.
Nebraska's LB 1110 modifies tax collection and revenue rules. It requires taxpayers to pay a $25 fee or 10% of unpaid tax liability (whichever is greater) for delinquent income taxes and related notices. The bill also allows the Department of Revenue to share confidential information with the Department of Health and Human Services for administrative purposes, and changes how gambling tax revenue is distributed (40% to the Charitable Gaming Division, 60% to the General Fund). These changes affect taxpayers, the Department of Revenue, and state gambling programs, with fees subject to annual inflation adjustments starting in 2027.
LB 1240 modifies Nebraska's ABLE (Achieving a Better Life Experience) program by preventing the state from seeking recovery of funds from an ABLE account after the account holder's death. Specifically, it states that Nebraska cannot recover amounts from the account or distributions made upon death for medical assistance received under the Medical Assistance Act after the account was established. This directly affects Nebraska residents using ABLE accounts who receive state medical assistance, ensuring their beneficiaries won't face repayment claims for prior medical costs. The change amends Section 77-1403(5) of Nebraska law to align with federal ABLE program rules.
LB 1154 changes how Nebraska local governments (like cities and counties) calculate their annual property tax request limits under the Property Tax Growth Limitation Act. It replaces the existing formula with two new components: tax increases can now be based on a political subdivision's growth percentage and the inflation rate (if positive). This adjustment allows local governments to increase property tax requests in line with population growth and inflation, rather than using the previous calculation method. The bill directly affects all political subdivisions that set annual property tax rates.
