LB 939 requires AI chatbot platforms to block human-like features (such as claiming to feel emotions or build relationships) for users under 18. Platforms must display clear warnings every 30 minutes stating the AI isn't human, and implement systems to detect emergencies like self-harm. The law applies to all generative AI systems starting January 1, 2028, and also mandates measures to prevent emotional dependence on AI chatbots. It directly affects AI platforms, minors, and all users interacting with AI chatbots.
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.
LB 762 requires most health insurance policies in Nebraska to cover treatment for two specific pediatric conditions: pediatric autoimmune neuropsychiatric disorder associated with streptococcal infection (PANDAS) and pediatric acute-onset neuropsychiatric syndrome (PANS). It mandates coverage for recommended treatments like antibiotics, medication, behavioral therapy, plasma exchange, and immunoglobulin, directly affecting families of children diagnosed with these conditions and insurers offering health coverage in the state. Insurers must report coverage denials for these treatments annually to the Department of Insurance, which will publish a public report starting in 2028. The bill aims to ensure access to medically necessary care for affected children without insurer denials.
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.
This constitutional amendment (LR 317CA) would limit annual property tax increases by Nebraska's local governments (cities, counties, etc.) starting in 2027. It allows each local government to raise taxes by no more than 2% plus the percentage increase in its total property values from the previous year (based on new construction, annexations, or other value changes). If voters approve it in 2026, local governments would be restricted from exceeding this "allowable growth" limit each year. The amendment requires voter approval and would take effect January 1, 2027.
Nebraska's LB 1174 updates reporting rules for money transmitters (like Western Union) and introduces a new tax on international money transfers. It requires quarterly reports including transaction details for all U.S. jurisdictions and specifies amounts sent to foreign countries, with special reporting for transactions to countries designated as "adversaries" by federal law. The bill imposes a 2% tax on most international transfers, increasing to 20% for transfers to those designated adversary countries, but exempts transfers involving active-duty military members or their dependents (who must show valid military ID). Money transfer companies collect the tax from senders and remit it quarterly to the state. This affects both money transmitters operating in Nebraska and individuals sending money internationally through these services.
Nebraska's LB 1219 limits annual property tax increases for local governments (like cities, counties, and school districts) starting in 2027. It replaces previous tax growth rules by capping yearly increases at 2% plus the area's real property value growth rate. The "real growth percentage" is calculated based on new construction, annexations, or other value changes to properties, ensuring tax hikes align with actual property value growth. This bill directly affects all local taxing entities by restricting how much they can raise property taxes each year.
LB 1192 amends the Convention Center Facility Financing Assistance Act to clarify how "associated hotels" and "nearby retailers" are defined when facilities are within 600 yards of the State Capitol in Lincoln. The key change allows applicants to select contiguous or noncontiguous areas within their jurisdiction that match the required square footage (instead of measuring strictly from the facility perimeter), making it easier to include nearby businesses in financing eligibility. This directly affects convention center projects seeking state assistance near the Capitol, streamlining administrative requirements for measuring proximity.
This bill would impose a 27-cent fee on every retail delivery of taxable tangible personal property (like online purchases delivered by vehicle) in Nebraska. Sellers would collect the fee from customers and remit it to the state Department of Revenue, which would credit the funds to the Property Tax Credit Cash Fund. The fee does not apply to exempt items, tax-exempt entities, new businesses (in their first year), or businesses with less than $500,000 in prior-year retail sales. It becomes effective January 1, 2027.
