This bill modifies fees for businesses distributing cash-based amusement devices (like arcade machines) in Nebraska. It requires a $200 annual fee per device, capped at $10,000 yearly, with all collected fees directed to the Department of Revenue Enforcement Fund. The changes apply specifically to distributors of cash devices under the Mechanical Amusement Device Tax Act, altering existing licensing fee structures.
Nebraska's LB 849 exempts over-the-counter (OTC) drugs from state sales and use taxes, effective October 1, 2026. The bill amends tax code section 77-2704.09 to explicitly include OTC drugs in the list of tax-exempt items, alongside insulin, prescription drugs, and medical equipment. This directly affects Nebraska residents purchasing OTC medications, as they will no longer pay state sales tax on these products. The exemption applies to drugs meeting FDA labeling requirements for OTC status as defined in the bill.
LB 1025 imposes a new excise tax on social media companies that collect consumer data from Nebraska residents. Starting January 1, 2027, companies must pay tax based on the number of Nebraska consumers whose data they collect monthly: $0 for under 50,000 users, $0.10 per user over 50,000 but under 250,000, and $40,000 plus $0.25 per user over 250,000 but under 500,000. The tax directly affects for-profit social media platforms meeting the bill's definition (excluding search engines, email services, and certain professional tools). It targets data collection practices rather than platform usage, creating a tiered revenue stream for Nebraska.
This bill eliminates a tax reduction currently available for extraordinary dividends and certain capital gains when calculating Nebraska income tax. It directly affects Nebraska taxpayers who receive these specific types of investment income, ending the existing tax break. The change takes effect for taxable years beginning on or after January 1, 2026, under the federal tax code. The bill repeals two specific sections of Nebraska's tax code (77-2715.08 and 77-2715.09) that previously provided this reduction.
LB 1023 eliminates the sales and use tax exemption for admissions to nationally accredited zoos and aquariums operated by public agencies or nonprofit organizations primarily for educational, scientific, or tourism purposes. This change means these facilities will begin charging sales tax on admissions starting October 1, 2026. The bill directly affects zoos and aquariums currently exempt from this tax under Nebraska law. It modifies Section 77-2704.67 of the Nebraska Revised Statutes to remove the exemption provision, effective October 1, 2026.
LB 1016 requires Nebraska's Department of Health and Human Services to apply for a federal waiver by July 1, 2026, to allow Medicaid reimbursement for traditional healing services. This bill directly affects Medicaid beneficiaries, particularly American Indian and Alaska Native communities, by enabling access to culturally grounded health practices previously excluded from coverage. Key provisions mandate tribal consultation in defining services and provider eligibility, ensure traditional healing does not replace standard Medicaid care, and require budget neutrality. The waiver aims to improve health equity through services developed with tribal nations, as specified in the bill's requirement for federal approval under Section 1115 of the Social Security Act.
LB 998 amends Nebraska's tax code (Section 77-2716) to adjust the state income tax deduction available to Nebraska National Guard members. The bill changes how federal income adjustments are applied when calculating state tax for these service members. This directly affects National Guard members by altering their eligibility or calculation for the state tax deduction. The specific details of the adjustment are not detailed in the provided bill text excerpt.
LB 925, the Safe Parks and Public Spaces Act, prohibits unauthorized camping in public parks, rights-of-way, and other public spaces - defined as using tents, bedding, or personal items as shelter - except in designated campsites or sanctioned homeless encampments. It classifies violations as Class V misdemeanors, with first offenses requiring law enforcement to direct individuals to homeless shelters instead of prosecution. Local governments must enforce this ban or face suspension of state funds (including housing/homelessness funding) by the Department of Health and Human Services, with penalties calculated daily until compliance is achieved. The law directly affects homeless individuals in public spaces and local governments responsible for public safety enforcement.
Nebraska's LB 1021 amends the nameplate capacity tax for renewable energy facilities by changing penalty rules for late filings or unpaid taxes. It replaces the previous penalty structure (5% per quarter of unpaid tax) with a fixed $10,000 maximum penalty, effective January 1, 2027, for owners of renewable energy generation facilities. The bill directly affects facility owners required to pay this tax under sections 77-6203 and 77-6204. This policy change simplifies enforcement by capping penalties, removing the variable quarterly penalty calculation.
LB 944 amends Nebraska's Medical Assistance Act to require direct reimbursement from the state for hospice care services provided to program participants. This change applies specifically to hospitals and intermediate care facilities that offer hospice services under the program. The bill modifies existing coverage provisions (previously listed in section 68-911(2)(p)) by mandating that payments be made directly to these facilities, rather than through third-party intermediaries. This policy change affects providers delivering hospice care to Medicaid-eligible individuals in Nebraska.
Nebraska's LB 952 creates the Supreme Court Operations Cash Fund to replace two existing funds, terminating the Supreme Court Reports Cash Fund and the Court Appointed Special Advocate Fund. The new fund will be used for court and probation programs that improve justice administration and community safety, funded by fees, grants, donations, and payments from political subdivisions for court services. The bill also eliminates obsolete provisions related to fund transfers and grants. This reorganization streamlines court funding by consolidating resources under a single operational fund. The changes take effect on the bill's operative date, with remaining funds from terminated accounts transferred to the General Fund.
This bill creates legal immunity for motor vehicle racing facilities (like racetracks and associated amenities) from public or private nuisance claims under specific conditions. It applies if the facility existed before a local land use change and wouldn't have been considered a nuisance at that time. The bill also limits nuisance lawsuits to claims filed within two years of the issue becoming significant, while excluding cases involving prior court orders about existing nuisance problems. This directly affects racing facilities and individuals seeking to file nuisance lawsuits against them. The law changes the legal standards for such claims but does not alter racing operations or safety requirements.
