This bill amends Nebraska's tax code to adopt the First-Time Homebuyers Savings Account Act, though the provided text primarily details tax adjustments for educational savings programs (specifically referencing the Nebraska educational savings plan trust and "Achieving a Better Life Experience" accounts). It would allow taxpayers to subtract contributions made to these educational savings accounts from their federal adjusted gross income for state tax purposes. The bill directly affects Nebraska residents who contribute to these specific savings programs. The provisions are procedural tax adjustments, not new funding or direct homebuyer assistance. (Note: The bill title references homebuyers, but the text provided focuses on educational savings; no homebuyer-specific provisions appear in the truncated text.)
LB 407 modifies Nebraska juvenile justice procedures by allowing criminal prosecution for juveniles aged 13-15 charged with serious felonies (Class I-IIA) after failed rehabilitation in juvenile court. It establishes a new process for transferring such cases back to juvenile court for further proceedings if rehabilitation efforts are unsuccessful. The bill also prohibits using statements made to mental health professionals during transfer hearings as evidence in later criminal trials. This affects minors accused of major crimes who have already undergone juvenile court processing.
This bill reduces the tax rate on cash devices (like slot machines) from 15.5% to 15% of their net operating revenue. It also changes how collected taxes are distributed, reducing the portion going to the Nebraska Tourism Commission Promotional Cash Fund from 10% to 7.5% of total revenue. Cash device operators and distributors must pay quarterly taxes based on revenue, with funds remitted to the State Treasurer by specified dates. The changes take effect October 1, 2025, and repeal the original tax sections.
This bill changes Nebraska's eviction process under the Uniform Residential Landlord and Tenant Act. It requires eviction trials to occur exactly 14 days after the summons is issued (previously a 10-14 day window), and mandates that writs of restitution (ordering tenants to leave) must be executed at least 10 days after issuance, unless a safety threat exists or both parties agree to an earlier date. These changes directly affect landlords initiating evictions and tenants facing removal. The bill also ensures landlords follow specific procedures for handling tenant property during eviction. (Summary based on amended Section 76-1446 text.)
This Nebraska constitutional amendment (LR 27CA) proposes increasing the limit for consecutive service in the state legislature from two to three terms. If approved by voters in 2026, it would amend Article III, Section 12 to allow legislators to serve up to three consecutive terms (previously two), while excluding service before 2001 from counting toward the limit. The bill directly affects all current and future Nebraska state legislators seeking re-election, changing the term limit requirement without altering other eligibility rules. The amendment requires voter approval in the November 2026 general election.
Nebraska's LB 487 establishes a task force to study the historical and ongoing impacts of redlining in Omaha, which systematically denied financial services to Black, Latino, Hispanic, and immigrant neighborhoods based on race from the 1930s onward. The task force will examine economic, educational, and health disparities in historically redlined communities and develop reparations proposals for affected residents and their descendants. Composed of seven nonpartisan members representing impacted communities - including two from the Commission on African American Affairs and members from three congressional districts - the task force will research how institutions benefited from redlining and recommend public education and remedies. It will submit a final report to the legislature with findings and proposals, focusing on addressing generational wealth gaps and systemic discrimination stemming from these practices.
LB 442 establishes a Nebraska state child care subsidy program to assist families with incomes between 130% and 400% of the federal poverty level. The program will provide sliding-scale payments where families pay no more than 39% of their gross income for child care, based on a fixed-rate schedule updated annually. It is funded by a 0.52% payroll tax (39% employer, 13% employee) and includes specific provisions for qualified apprentice workers and child care providers. The program begins October 1, 2026, with eligibility determined by income and provider background checks.
LB 703 creates a new exchange program between Nebraska's Commission on African American Affairs and the Republic of Ghana. The bill adds a specific duty for the Commission to develop this partnership, with the Legislature intending to appropriate $1 million annually starting in fiscal year 2026-27. This program directly affects the Commission's operations and aims to foster international collaboration focused on African American affairs. The bill amends the Commission's statutory duties without changing other existing functions or requirements.
LB 107 creates a new refundable income tax credit for Nebraska renters with lower incomes. It directly affects renters earning $29,000 or less annually, providing a credit equal to 100% of a federal tax credit for those earning under $22,000, with the percentage decreasing by 10% for each $1,000 over $22,000. The credit is refundable, meaning eligible renters would receive the full credit amount even if it exceeds their state tax liability. The bill also modifies existing property tax credit provisions, though specific changes to those are not detailed in the provided text.
This bill's title claims to address "income tax adjustment for tip income," but the provided text contains no provisions related to tips or gratuities. Instead, the bill amends Section 77-2716 to modify standard tax adjustments for interest, dividends, net operating losses, and other income types (e.g., excluding certain bond interest or educational savings plan contributions). It does not include any specific changes to how tip income is taxed. The actual text focuses on federal income tax adjustments under Nebraska law, unrelated to service industry tips. The discrepancy between the title and the bill's content suggests a possible error in the title or description.
LB 448 establishes the "Postconviction Relief Act" in Nebraska, creating a new legal pathway for prisoners to seek relief based on a claim of actual innocence - not just constitutional violations. It requires prisoners to present new evidence (like DNA results or evidence implicating another suspect) proving by clear and convincing evidence that a different trial outcome was likely. The bill adjusts time limits for filing claims and allows courts to excuse procedural defaults or missed deadlines to prevent "manifest injustice" when a prisoner makes a credible innocence claim. This law directly affects incarcerated individuals, courts, prosecutors, and law enforcement by modifying procedures under sections 29-3001 to 29-3004 of Nebraska’s statutes.
LB 153 requires Nebraska's Department of Health and Human Services to submit a state plan amendment to the federal government seeking approval to extend Medicaid postpartum coverage from 60 days to at least six months for eligible new mothers. This change would directly affect Medicaid-covered postpartum individuals, ensuring continued health insurance coverage during the critical postpartum period. The bill specifies that funding for this extension would come from the Medicaid Managed Care Excess Profit Fund, as outlined in Section 68-996. The amendment seeks federal matching funds to support this expanded coverage period under the Children's Health Insurance Program.
