LB 510 adjusts Nebraska's sales tax structure by establishing a reduced 2.75% rate for transactions within designated "Good Life Districts" (areas approved under the Good Life Transformational Projects Act), while maintaining a standard 5.5% rate elsewhere. To qualify for the lower rate, cities or villages must first impose at least 2.75% in local sales or occupation tax on those districts. The bill also updates eligibility rules for projects in these districts, requiring minimum development costs ($100 million to $1 billion depending on city size) and job creation targets (50 to 1,000 new jobs), with additional visitor or out-of-state sales requirements for larger counties. These changes apply to projects meeting specific criteria under Sections 77-4405 and 77-4406 of Nebraska law, impacting developers, local governments, and businesses operating in designated economic zones.
LB 545 provides legal protection from civil or criminal liability for individuals, manufacturers, distributors, and nonprofits that donate menstrual products (like tampons, pads, or cups) in good faith to those in need. It shields these groups from responsibility for injuries or deaths caused by the product's age, packaging, or condition - provided the item appears usable and meets basic quality standards under federal or state law. This immunity does not apply if gross negligence or intentional misconduct causes harm. The bill directly affects organizations distributing free menstrual products and the donors who provide them, ensuring they face no legal risk for minor product issues like expired packaging.
Nebraska's LB 218 updates voter registration processes by requiring motor vehicle offices to offer voter registration when residents apply for or renew driver's licenses or state ID cards (Section 32-308). It also creates a free online system for voters to check the status of provisional ballots and establishes a public website listing acceptable voter ID forms (Sections 32-202(13) and (14)). The bill affects voters registering through DMV offices, election officials managing registration data, and state agencies like the DMV and Secretary of State's office. Key changes include streamlining registration at DMV locations, improving transparency about provisional ballot results, and updating voter ID information accessibility. The bill eliminates outdated provisions but focuses on practical registration and voting access improvements.
Nebraska's LB 157 creates a state-level Child Tax Credit, providing eligible parents with a $1,000 refundable credit per qualifying child under age 6. To qualify, parents must claim the child on their federal tax return, have the child's SSN/ITIN, and meet income limits (e.g., married couples filing jointly lose the full credit above $110,000 federal AGI). The credit is exempt from creditor claims, meaning refunds cannot be seized to pay debts. This policy directly affects Nebraska families with young children who qualify under the federal definition, effective for 2026 tax years.
LB 66 proposes adopting Nebraska's version of the Uniform Health-Care Decisions Act. This bill would establish a standardized legal framework for advance healthcare planning, allowing adults to appoint agents to make medical decisions if they become unable to do so themselves (via "advance directives" or "power of attorney for health care"). It defines key terms like "agent," "default surrogate" (e.g., family members), and "cohabitant," clarifying who can make decisions and under what circumstances. The act directly affects Nebraskans planning ahead for healthcare, their families, and healthcare providers who must follow these procedures. (Note: The bill is currently pending before the Judiciary Committee as of January 2025.)
LB 237 would allow Nebraska counties with fewer than 10,000 residents to conduct elections by mail, after receiving approval from the Secretary of State. To qualify, counties must submit a detailed plan covering election timing, voter notices, and ballot procedures. If approved, counties would need to provide 24/7 secure ballot drop boxes for at least 10 days before elections, accept hand-delivered ballots, maintain at least one in-person voting location on election day, and follow existing early voting rules. This bill does not change ballot deadlines or require counties to adopt mail voting - it only permits it under specified conditions for small counties.
Nebraska bill LB 56 requires medical facilities and mortuaries to comply with law enforcement requests for blood tests on specific deceased individuals: drivers who die within four hours of a motor vehicle accident (including cases where others died), or pedestrians aged 16+ who die within four hours of being struck by a vehicle. The bill mandates that facilities must provide blood samples for alcohol or drug testing as part of coroner investigations, aligning with existing procedures for accident reporting. This change ensures medical and mortuary staff legally must cooperate with police requests in these defined cases, rather than relying on voluntary compliance. The information collected - including test results and deceased person details - will become public record and be reported monthly to the Department of Transportation.
This bill directs Nebraska's Legislature to appropriate $600,000 annually from the General Fund for fiscal years 2025-26 and 2026-27 specifically for interpreter services at the Supreme Court. It directly affects deaf, hard of hearing, and non-English-speaking individuals who need court interpreters. The bill mandates that these funds be used exclusively for increasing payments to interpreter service providers for these court-related needs. It does not create new rules but allocates existing state funds to support language access in the Supreme Court.
Nebraska's LB 213 requires the State Board of Education to adopt science curriculum standards on human embryology for all public schools. The law mandates that these standards include accurate biological instruction on human development (including Carnegie Stages) and high-definition 4D visual recordings showing organ development from brain to heart. Schools must integrate these materials into science classes by the 2026-27 school year, with parents able to opt their children out of this instruction. The bill directly affects Nebraska's K-12 public school curriculum and science education standards.
LB 463 requires Nebraska school districts to develop cardiac emergency response plans for sudden cardiac arrests during school activities. These plans must include specific elements like a response team, automated defibrillator placement, staff training (including CPR and AED use), annual drills, and coordination with emergency services, based on American Heart Association standards. The bill directs the State Department of Education to provide grants from the Medicaid Managed Care Excess Profit Fund to cover costs for these plans. It amends school safety laws to integrate cardiac response planning into existing safety reporting requirements, affecting all public school districts in Nebraska. The funding mechanism ensures grants are available without diverting other Medicaid resources.
LB 277 requires Nebraska counties to appoint a special prosecutor with at least five years of criminal litigation experience whenever a person dies during law enforcement apprehension or custody. It mandates that a team of three homicide-trained investigators (with at least two from outside the local jurisdiction) examine the case, and prohibits involved officers or detention staff from returning to duty until the grand jury investigation concludes. The bill applies directly to law enforcement agencies, county attorneys, and coroners, and requires grand jury proceedings to begin within 30 days of the coroner’s certification. Exceptions apply only if a physician certifies the death resulted from natural causes.
Nebraska's LB 276 requires cities with full-time police departments (over 5,000 residents) to establish independent citizen oversight boards by January 2028. These boards will investigate public complaints about police misconduct, shootings, discrimination, and internal complaints, and report findings to police departments, city leaders, and state registries. The bill also mandates public Brady and Giglio lists (detailing prosecutorial disclosure obligations) and bans no-knock search warrants. It requires cities to fund these boards independently from police departments and ensures investigators have no prior law enforcement ties. The law applies directly to municipal law enforcement agencies in qualifying cities across Nebraska.
