This proposed constitutional amendment would cap how much Nebraska state spending can grow each year, restricting increases to the combined rate of inflation and population growth unless voters approve a larger increase at a general election. The measure directly affects the state budget process by requiring public approval for any spending growth that exceeds these specific limits, thereby shifting some fiscal decision-making power from the legislature to the electorate. If passed, this rule would apply to all future state fiscal years, ensuring that significant budget expansions require a direct vote from the public rather than being determined solely by lawmakers.
This bill proposes to allow the Attorney General to assign district attorneys and their staff to perform criminal and juvenile court duties in Nebraska counties with fewer than 100,000 residents. Effective January 1, 2026, these designated district attorneys would serve as the county attorneys for their assigned areas, and all personnel involved would be full-time employees of the Attorney General's office rather than local county employees. The legislation also updates legal definitions to clarify that the term "county attorney" includes any district attorney assigned under this new arrangement.
This bill proposes a constitutional amendment that would require local governments in Nebraska to seek voter approval before implementing any tax changes that result in a net increase in tax revenue. The measure would specifically affect cities, counties, and other political subdivisions by mandating that such tax increases be voted on at a general election in November rather than being enacted by officials alone. If passed, this rule would prevent local leaders from raising taxes without direct public consent at the ballot box, while leaving other tax adjustments unaffected. The bill was introduced in July 2024 but was indefinitely postponed in August, meaning it has not yet been voted on by the legislature or the public.
This bill proposes replacing Nebraska's current income, property, and corporate taxes with a new consumption tax on the purchase of tangible goods and services. Under the plan, the state would stop collecting taxes on wages, real estate, and business income starting December 31, 2025, while instead taxing the total price paid for items like groceries, vehicles, and professional services. The legislation defines specific rules for what counts as taxable property, such as excluding used goods and intangible assets like patents, and establishes registration requirements for businesses and designated courier services. Although the bill includes definitions for education, training, and various types of employment, it has been indefinitely postponed and is not currently in effect.
This bill proposes to create a new income tax credit for renters in Nebraska, allowing them to claim a portion of the federal renter's credit on their state tax returns. The legislation also updates rules for existing property tax credits and expands the list of other available tax credits to include various economic and social programs. While the bill has been postponed, it aims to provide financial relief to tenants and adjust how certain tax benefits are calculated for residents.
This bill modifies how property tax exemptions are calculated for homes in Nebraska that have increased in value to meet or exceed a specific limit. It allows homeowners who previously qualified for these exemptions to keep their current tax break even if their home value rises significantly, provided the increase is not due to new improvements made to the property. However, the bill removes this protection for properties that have appreciated by $20,000 or more unless they meet specific historical eligibility criteria, while also increasing the rate at which exemptions are reduced for other high-value homes. The changes would take effect on January 1, 2025, affecting homeowners who rely on property tax relief for their residences.
This bill sets a specific end date for the Tax Equity and Educational Opportunities Support Act, which currently provides funding for Nebraska schools. It states that the law will apply to school fiscal years through 2026-27 and will officially terminate on July 1, 2027. By establishing this deadline, the legislation ensures that the special funding mechanism does not continue indefinitely beyond the specified period. Although the bill was introduced in 2024, it was indefinitely postponed and has not yet been enacted into law.
This bill modifies Nebraska's tort and consumer protection laws to allow victims of death, child abuse, or sexual assault of a child to file claims against government entities and to adjust civil penalties under consumer protection statutes. It establishes specific definitions for terms like gross negligence and malice, and it creates a tiered system for awarding punitive damages based on the severity of the defendant's misconduct. Under the new rules, juries can order defendants to pay additional fines to punish egregious behavior, with caps ranging from one million to five million dollars depending on the category of wrongdoing, unless the case involves conduct threatening human life. Any punitive damages awarded under these provisions must be used exclusively to support public schools in the county where the penalty was imposed.
This bill proposes a constitutional amendment that would require the state of Nebraska to fully reimburse local governments for any new programs or increased service levels created after 2024. Under this measure, the state must provide specific funding or increased revenue distributions to cover the costs imposed on counties, cities, and other political subdivisions. The amendment also includes existing rules that limit how the state can raise money and ensures that bills dealing with government salaries do not include unrelated topics. If approved by voters, this change would legally bind the state to compensate local entities whenever the state mandates new responsibilities or higher service standards.
This bill does not change any laws or create new programs; instead, it simply states the Legislature's opinion that Nebraska schools rely too much on property taxes. The text expresses a desire for future changes to reduce this reliance, but it does not outline specific steps to achieve that goal. Because the bill contains only these findings and no actionable provisions, it does not directly affect school districts or students at this time.
This bill establishes the Aid to Municipalities Act to provide state grants for infrastructure projects in Nebraska cities and villages. The Department of Economic Development would manage a new fund to distribute these grants, which can be used for construction, equipment, or debt related to specific projects like water systems, waste facilities, airports, and transit. Each grant is capped at ten million dollars, and the funds must be kept in a separate account to ensure they are used exclusively for the intended purposes. Additionally, the legislation updates existing state statutes to clarify definitions of terms such as "state aid" and "capital improvements" for various local governments.
This bill amends Nebraska's tax laws to adjust the rates and rules for taxing cigars, cheroots, stogies, and other tobacco products. It establishes a tax of twenty percent on the purchase price or a maximum of fifty cents per item for cigars, cheroots, and stogies, while also setting specific rates for snuff and electronic nicotine delivery systems. The legislation clarifies that licensed sellers are responsible for collecting these taxes from other licensed buyers and states that the new tax applies in addition to any existing taxes. If passed, the changes would take effect on October 1, 2024, replacing the previous tax provisions currently in the state statutes.
