LB 574, introduced in Nebraska in 2025, would have established specific rights for certified firefighters and emergency personnel, including paramedics and EMTs. The bill required formal investigations into complaints against firefighters to follow strict procedures: providing written summaries before interviews, recording all interviews, allowing legal or union representation, and maintaining confidentiality of all records. It also guaranteed firefighters access to mental health services, safe working conditions, and the right to challenge disciplinary actions through grievance processes. The bill further prohibited mandatory polygraph exams and protected firefighters' personal information, while allowing off-duty political activity and access to personnel records. (Note: The bill was withdrawn on February 7, 2025, and did not become law.)
LB 577 would have changed Nebraska's rules for pharmacies that dispense prescriptions remotely (without a physical storefront). It required remote pharmacies to be at least 10 miles from the nearest physical pharmacy, mandated live video connections between remote sites and supervising pharmacists, and required pharmacists to visit remote sites at least once monthly. The bill also updated how pharmacists verify prescription accuracy when technicians assist, allowing remote verification only under specific conditions like live video or in-person checks at the dispensing location. However, the bill was withdrawn on February 7, 2025, and did not become law.
LB 418 would have amended Nebraska's Funeral Directing and Embalming Practice Act to explicitly allow nonlicensed funeral directors and embalmers to officiate at funeral ceremonies. This change would have removed a prior restriction in Section 38-1424 that prohibited such officiation, directly affecting nonlicensed individuals working in funeral services. The bill was introduced on January 17, 2025, referred to the Health and Human Services Committee on January 22, and was withdrawn on January 29, 2025. It did not advance beyond committee referral.
This bill creates a new homestead tax exemption for Nebraska residents, allowing owners to exclude the first $100,000 of their home's actual value from property taxes starting in 2025. The law applies to all homeowners who live in the property and works alongside existing exemptions for seniors, disabled individuals, and veterans, which remain available in addition to the new deduction. It also establishes a process for transferring these tax benefits to a new home if an owner sells their current residence and buys another before August 15 of the same year. To support this change, the bill requires the state to issue standardized application forms and ensures that the tax revenue lost from these exemptions is reimbursed by the state.
This bill proposes a new 2% excise tax on sellers who make delivery sales of personal property to customers within Nebraska. It defines delivery sales to include transactions conducted via mail, the internet, telephone, or other electronic methods, while exempting items already free from sales tax and goods picked up in person at a retail location. The tax must be paid monthly to the Department of Revenue, which will enforce the rule and deposit the collected funds into the state's General Fund. Although the legislation includes an operative date of July 1, 2025, it was indefinitely postponed in August 2024 and has not yet become law.
This bill directs the Nebraska Department of Aeronautics to sell any aircraft currently owned by the state that is designated for the Governor or the Governor's staff, with the proceeds from the sale going to the state's General Fund. It also prohibits the state from purchasing, leasing, or maintaining any new aircraft for the Governor or their staff, except in cases involving immediate responses to natural disasters or military emergencies. Additionally, the bill requires the department to file quarterly reports detailing all state aircraft travel, including passenger names, destinations, and trip purposes, while establishing an hourly fee for state officials to use government planes. The legislation aims to reduce property tax burdens by eliminating the state's ownership of executive aircraft and increasing transparency regarding government air travel.
This bill updates Nebraska laws to clarify which properties are exempt from property taxes and how those exemptions are calculated. It directly affects government entities, schools, charities, nursing homes, and homeowners by defining specific rules for tax-free status. Key provisions include setting a voter-approval threshold for large public construction projects, establishing a formula for "payments in lieu of taxes" for unleased government land, and adjusting how property tax exemptions are applied to skilled nursing facilities based on their Medicaid occupancy rates. Additionally, the bill refines definitions for educational and charitable organizations to ensure only non-profit properties used for public benefit retain their tax-exempt status.
This bill amends Nebraska state law to clarify and update the rules regarding which properties are exempt from property taxes. It directly affects government entities, educational institutions, religious and charitable groups, agricultural societies, and owners of certain personal property. The key changes include defining specific thresholds for when government-owned property must be approved by voters before receiving an exemption, clarifying what counts as a "public purpose," and establishing how payment-in-lieu-of-taxes should be calculated for unleased government land. Additionally, the bill expands exemptions for skilled nursing and assisted-living facilities to Medicaid beneficiaries based on their occupancy rates and limits tax-free status for student housing to only common areas like kitchens and lounges.
This bill proposes a constitutional amendment to limit how much local governments, such as cities and counties, can increase their spending each year. Under the new rule, a local government's budget can only grow by the rate of inflation plus any change in its population, unless voters specifically approve a larger increase at a general election. The amendment would apply to all political subdivisions within Nebraska and aims to restrict budget growth without direct voter consent. If passed, this change would require local officials to seek voter approval whenever they plan to raise spending beyond the calculated inflation and population limits.
This bill adjusts the nameplate capacity tax for renewable energy generation facilities in Nebraska to account for inflation, directly affecting private owners of such facilities. It mandates that the tax rate, currently set at $3,518 per megawatt, be updated annually on January 1 based on the previous year's Consumer Price Index changes. The legislation also clarifies that the tax does not apply to government-owned facilities, cooperatives, or customer-generators, and ensures that tax revenues are sent to the county where the facility is located. Additionally, it establishes specific rules for calculating taxes based on the number of days a facility is operational and outlines penalties for late filings or non-payment.
This bill would change the rules for how legislative proposals for constitutional amendments are presented to voters in Nebraska. It requires the state's Legislative Council to prepare a neutral, plain-language explanation of the proposal's effects and print it on the ballot at least four months before a general election. The bill also specifies that this explanation must be written in italics and avoid taking sides or creating bias. Additionally, it exempts proposals placed on special election ballots from this four-month preparation timeline.
This bill proposes a constitutional amendment that would require local governments in Nebraska to get voter approval at a November general election before implementing any new taxes. The measure directly affects cities, counties, and other political subdivisions by mandating a public vote prior to tax increases. If passed, the change would alter how local funding is authorized, ensuring residents vote directly on new tax levies rather than allowing officials to set them without a prior election. The bill is currently in the legislative process and has not yet been enacted.
