This bill changes Nebraska's sales tax rate schedule and adjusts how tax revenue is distributed to state funds. It sets the sales tax rate at 5.5% from October 2025 through July 2027, with a reduced rate of 2.75% in certain "good life districts" during that period. The bill also modifies fund distributions, continuing to direct vehicle-related sales tax revenue (for motorboats, ATVs, etc.) to the Game and Parks Commission Capital Maintenance Fund, while adding a requirement to transfer a portion of these funds to the Emergency Medical System Operations Fund starting July 2024. Additionally, it adjusts how highway-related tax revenue is split between the Highway Trust Fund and Highway Allocation Fund.
LB 962 establishes the Youth Reentry and Transitional Support Act to support youth under 21 exiting juvenile detention, group homes, residential treatment programs, or probation supervision. The law requires state agencies to develop individualized transition plans within 60 days of custody, assign aftercare coordinators for up to 12 months post-release, and create individualized employment plans with career pathways. Key provisions include housing stabilization strategies, continuity of behavioral health and Medicaid services, credible messenger mentoring, and joint meetings between probation officers and coordinators. The program integrates existing state resources across the Department of Health and Human Services, Juvenile Services, Probation Administration, and the Department of Education.
This bill requires Nebraska law enforcement officers on duty to wear clear identification displaying their name, badge number, and agency name, and prohibits them from wearing facial coverings or disguises that obscure their identity. It directly affects all state, local, tribal, and federal officers working in Nebraska during routine operations. Exceptions include covert operations, health protection (like masks for airborne diseases), and safety gear for smoke or toxins. The law aims to improve public trust and officer accountability by ensuring visible identification during interactions.
Nebraska's LB 857 updates the state's tax code to align with current federal tax references. It amends Section 77-2714 of the Nebraska Revenue Act of 1967 to specify that references to federal income tax laws now include the Internal Revenue Code of 1986 as amended through January 1, 2024, and related regulations. This change affects all Nebraska taxpayers, businesses, and tax-exempt organizations subject to state income tax by ensuring Nebraska's tax definitions match the latest federal standards. The bill does not alter tax rates or create new obligations - only updates how federal tax references are applied in state law.
Nebraska's LB 734 requires the Department of Health and Human Services to apply for a federal waiver that would eliminate work requirements for certain Supplemental Nutrition Assistance Program (SNAP) participants. It repeals existing state rules enforcing work requirements under SNAP, such as those affecting able-bodied adults without dependents. The bill also mandates an annual report to the legislature on SNAP outreach efforts and requires the development of a state outreach plan to increase program access. This change would directly affect SNAP recipients currently subject to work requirements, potentially allowing them to receive benefits without meeting work hours if the federal waiver is approved.
LB 963 prohibits Nebraska state agencies from entering into any agreements related to immigration enforcement - such as detaining or arresting individuals for immigration purposes - without prior approval from the Nebraska Legislature. This applies to all state agencies and officials, making unapproved agreements void and unenforceable, with a specific exception for agreements related to human trafficking enforcement. The bill also defines "immigration enforcement agreement" broadly to include contracts, memorandums, or leases with public entities, while excluding human trafficking-related cooperation. It does not change current prison detention policies but modifies definitions in the Nebraska Treatment and Corrections Act to align with these new requirements.
LB 885 would change Nebraska law to allow the Governor to remove the state investment officer without needing to provide a specific reason (eliminating the current "for cause" requirement). Currently, the officer can only be removed by the council or Governor for a stated reason, but this bill replaces that with a provision giving the Governor sole authority to remove the officer at any time. The bill repeals the existing law that required removal for cause and directly affects the state investment officer, who would now be subject to removal solely at the Governor's discretion. This change modifies the removal process without altering the officer's appointment or salary terms.
Nebraska's LB 854 requires all law enforcement officers to wear clear, visible identification displaying their name, badge number, and agency during routine duties, while prohibiting facial coverings like masks or hoods. The bill directly affects all Nebraska law enforcement officers, including local police, sheriffs, state patrol, and federal officers operating in the state. Exceptions allow facial coverings for health protection (e.g., disease masks), safety during high-risk incidents (shootouts, terrorist situations), or specific equipment like motorcycle helmets. Violations are classified as a Class III misdemeanor. The law does not apply to covert operations or situations where transparent face shields are used.
Nebraska's LB 802 lowers individual income tax rates for higher earners starting in 2026. It reduces the top marginal tax rate (rate three) from 5.01% to 4.55% and the highest rate (rate four) from 6.84% to 4.55% for tax years beginning January 1, 2026, through 2027. These changes directly affect Nebraska residents filing individual income tax returns who earn above $28,999 as single filers or $57,999 as married couples filing jointly. The bill modifies existing tax brackets without altering the income thresholds for each bracket.
Nebraska's LB 978 creates a new civil cause of action allowing victims of exposure to prohibited content - including child sexual abuse material, material promoting such content, or obscene material - to sue individuals or entities that distribute, facilitate access to, or create such content online. The bill specifically permits minors or individuals depicted in prohibited content to seek damages, attorney fees, and equitable relief, while shielding internet utilities from liability for hosting third-party content they didn’t create. It also explicitly protects judges, attorneys, and their staff from liability when viewing such content in good faith for official purposes. The law applies alongside existing legal remedies and does not require a criminal conviction for victims to pursue civil claims.
This bill changes Nebraska's penalty for violating open burning bans and adds a fee for violators. It amends Section 81-520.02 to classify violations as a Class III misdemeanor (previously described as "Class III IV misdemeanor" in the text) and authorizes municipalities or fire districts to charge violators fees covering their costs for responding to and extinguishing fires caused by the violation. The fee must reflect the approximate cost of the fire response. The original penalty section is repealed, and the new fee mechanism applies to violations of sections 81-520.01 or 81-520.03-81-520.05.
This bill changes how boards of trustees are elected in Nebraska's sanitary and improvement districts. It modifies voting rules so that starting four years after the first election, two trustees will be elected only by residents owning property in the district, while three trustees will be elected by all property owners (including non-residents) in the district. The bill also clarifies requirements for candidates representing entities like LLCs or corporations, requiring documentation and specific ballot formatting. These changes directly affect property owners and their designated representatives in districts governed by these laws. The bill amends sections 31-735 and 31-741 of Nebraska law and repeals the original provisions.
