Nebraska Bills

died · Nebraska · Legislature Apr 17, 2026

LB 435: Change provisions of the Conveyance Safety Act

LB 435 amends Nebraska's Conveyance Safety Act to update safety rules for elevators, escalators, and similar equipment. It eliminates the process for granting "variances" but replaces it with "equivalency requests" allowing alternative safety solutions when approved by the State Fire Marshal. The bill clarifies which conveyances are exempt (like agricultural equipment and certain industrial machinery) and adjusts inspection requirements, including removing periodic inspections for elevators in private homes in smaller counties. These changes primarily affect elevator contractors, building owners, and safety inspectors who must follow updated regulations.

Topics ✗ Labor & Employment

died · Nebraska · Legislature Apr 17, 2026

LB 451: Change provisions relating to the Unclaimed Property Trust Fund and the Capitol Restoration Cash Fund

LB 451 changes how Nebraska allocates excess funds from the Unclaimed Property Trust Fund annually. For 2025 through 2034, the first $1 million of any excess balance each year must be transferred to the Capitol Restoration Cash Fund, with remaining funds going to the Permanent School Fund; before 2025 and after 2034, all excess funds over $1 million go directly to the Permanent School Fund. The bill also creates an Unclaimed Property Cash Fund to cover related administrative costs and harmonizes existing fund transfer rules. These changes affect state fund management but do not alter how unclaimed property claims are processed or handled by the public.

Topics ✗ Education

died · Nebraska · Legislature Apr 17, 2026

LB 131: Include elementary and secondary schools in the Nebraska educational savings plan trust and change tax benefits

This bill expands Nebraska's Educational Savings Plan Trust to include savings plans for elementary and secondary school expenses, previously limited to higher education. It amends multiple statutes (including 85-1801 to 85-1817 and 72-1239.01) to define and include K-12 education savings accounts within the trust framework. The change directly affects public and private elementary/secondary schools by allowing families to use these savings plans for K-12 costs. Key provisions clarify that assets in these accounts will not count toward eligibility for certain state assistance programs, aligning K-12 savings with existing higher education tax benefits. The bill focuses on structural updates to the trust rather than new tax policies.

Topics ✓ Budget & Taxes ✓ Education

died · Nebraska · Legislature Apr 17, 2026

LB 270: Provide for a review by the Auditor of Public Accounts for suspected sales and use tax reporting irregularities and discrepancies

LB 270 would have allowed Nebraska's Auditor of Public Accounts to conduct audits of businesses suspected of reporting errors in sales and use tax filings, expanding oversight beyond the current Tax Commissioner authority. It directly affects businesses collecting sales tax and local municipalities, which could now share confidential tax information under new exceptions to standard confidentiality rules. The key provision created a specific exception permitting municipalities to disclose tax data when necessary for audits related to local tax collection. However, this bill was amended into LB 650 on June 6, 2025, and is no longer active as a standalone measure.

Topics ✓ Budget & Taxes

died · Nebraska · Legislature Apr 17, 2026

LB 547: Redefine disabled veteran for purposes of motor vehicle and property tax exemptions

This bill updates Nebraska's definitions for "disabled veteran" and "blind veteran" to align with federal standards under 5 U.S.C. 2108 (as of January 1, 2025). It changes eligibility for two existing tax exemptions: motor vehicle tax breaks (under section 60-3,185) and mobile home property tax exemptions (under section 77-202.24) for veterans whose disability or blindness is service-connected and recognized by the U.S. Department of Veterans Affairs. To qualify, veterans must now meet specific federal criteria, such as having lost the use of or undergone amputation of two or more limbs, or one limb plus loss of use in another. The changes take effect January 1, 2026, and repeal the previous definitions.

Topics ✓ Budget & Taxes ✓ Veterans

died · Nebraska · Legislature Apr 17, 2026

LB 494: Change provisions relating to the School District Property Tax Relief Act and transfers of General Fund net receipts to the Cash Reserve Fund and the School District Property Tax Relief Credit Fund

This bill amends Nebraska's School District Property Tax Relief Act by changing how state tax revenue is distributed between two funds. It establishes a formula to determine whether excess tax revenue goes to the Cash Reserve Fund or the School District Property Tax Relief Credit Fund, based on comparisons between actual and estimated state tax collections. The bill specifically mandates increasing annual transfers from the General Fund to the School District Property Tax Relief Credit Fund, starting with $750 million in 2024-25 and growing to $902 million by 2029-30, with future years increasing by 3% annually. These transfers directly fund property tax credits for homeowners in school districts, reducing their annual tax burden.

Topics ✓ Budget & Taxes ✓ Education

died · Nebraska · Legislature Apr 17, 2026

LB 464: Create the offense of organized retail crime and provide penalties under the Nebraska Criminal Code

Nebraska's LB 464 creates a new criminal offense for "organized retail crime," defined as stealing retail merchandise with intent to resell, distribute, or transfer it for value. It prohibits actions like removing anti-theft devices, conspiring to steal, or knowingly purchasing stolen items, with penalties based on the total value of stolen goods: a serious felony for $5,000+ stolen, a lesser felony for $1,500-$5,000, and a misdemeanor for $500-$1,500. The law directly affects individuals committing organized theft schemes, not retailers or the general public. It requires prosecutors to prove the total value of stolen items in court and eliminates defenses if stolen items were misrepresented as stolen.

Topics ✗ Criminal Justice

died · Nebraska · Legislature Apr 17, 2026

LB 698: Change provisions of the Nebraska Healthy Families and Workplaces Act

LB 698 amends Nebraska's Healthy Families and Workplaces Act to update definitions and enforcement. It expands employee coverage by removing exclusions for agricultural workers and those working fewer than 80 hours yearly, while clarifying "small business" as employers with 11-19 employees. The bill increases penalties for violations (up to $5,000 for repeat offenses), requires public posting of citations (excluding contested cases), and strengthens employee lawsuit rights by allowing recovery of attorney fees. These changes directly affect small employers (11-19 workers) and their employees regarding paid sick leave and enforcement.

Topics ✓ Labor & Employment

died · Nebraska · Legislature Apr 17, 2026

LB 555: Provide for assistant funeral directors under the Funeral Directing and Embalming Practice Act

LB 555 creates a new "assistant funeral director" role under Nebraska's Funeral Directing and Embalming Practice Act. To qualify, individuals must pass a Nebraska law exam and work under a licensed funeral director through a formal written agreement. Assistants may help with funeral arrangements, family consultations, and daily operations but cannot perform embalming. The bill updates licensing rules to include this role, repeals outdated sections, and adds disciplinary measures for violations like unauthorized embalming.

died · Nebraska · Legislature Apr 17, 2026

LB 626: Authorize redevelopment projects involving affordable housing under the Community Development Law

LB 626 amends Nebraska's Community Development Law to streamline how cities declare areas as "extremely blighted" for redevelopment projects involving affordable housing. It requires cities to conduct studies, hold public hearings, and get planning commission recommendations before declaring an area blighted - ensuring transparency and community input. The bill also sets a 25-year minimum validity for such designations, linking them to tax benefits and affordable housing incentives under existing laws (like tax credits in §77-2715.07). This procedural change directly affects Nebraska cities planning affordable housing projects, though the bill was amended into LB288 and did not advance further.

Topics ✓ Budget & Taxes ✓ Housing

died · Nebraska · Legislature Apr 17, 2026

LB 580: Appropriate funds to the Department of Environment and Energy

LB 580 reallocates remaining funds from the Lead Service Line Cash Fund to the Nebraska Department of Environment and Energy for FY2025-26. It directs these funds toward replacing lead service lines in public water systems, specifically providing grants to metropolitan utilities districts for this purpose. The bill uses leftover money not previously allocated for labor training programs. It declares an emergency, meaning it takes effect immediately upon approval. This bill directly affects water utilities in Nebraska's metropolitan areas by funding lead pipe replacement projects.

died · Nebraska · Legislature Apr 17, 2026

LB 627: Provide for a capital construction project for the University of Nebraska

This bill authorizes the University of Nebraska Board of Regents to design and build residential facilities for nursing and allied health students in Norfolk, Nebraska, at a total cost of $23 million. It directs annual state appropriations of $1.15 million for 20 years to fund the project, with provisions allowing long-term financing contracts (without pledging state credit) and requiring unused funds to transfer to the General Fund by 2045. The bill also allocates $250,000 for educational technology at the Norfolk facilities. The project directly affects UNO students in health programs and Norfolk residents through new campus infrastructure.

Topics ✓ Budget & Taxes ✓ Education ✓ Healthcare

Bill results