This bill changes Nebraska's sales tax rate schedule and adjusts how tax revenue is distributed to state funds. It sets the sales tax rate at 5.5% from October 2025 through July 2027, with a reduced rate of 2.75% in certain "good life districts" during that period. The bill also modifies fund distributions, continuing to direct vehicle-related sales tax revenue (for motorboats, ATVs, etc.) to the Game and Parks Commission Capital Maintenance Fund, while adding a requirement to transfer a portion of these funds to the Emergency Medical System Operations Fund starting July 2024. Additionally, it adjusts how highway-related tax revenue is split between the Highway Trust Fund and Highway Allocation Fund.
LB 826 amends Nebraska law to change deadlines and requirements for homestead exemption applications, directly affecting homeowners and veterans seeking property tax relief. It allows late applications for specific circumstances - such as medical conditions, spouse death, or delayed veteran status certification - with a new deadline of June 30 of the year property taxes become delinquent, requiring supporting documentation. The bill also modifies veteran exemption rules, requiring annual filings only every five years (in divisible years) and ensuring surviving spouses retain the exemption for the remaining five-year period after a veteran’s death. These changes aim to provide flexibility for eligible residents while standardizing filing processes.
LB 1205 requires Nebraska's Department of Economic Development to award grants under the Small Business Investment Program to support small businesses. The bill directs funding to microloan organizations, technical assistance groups, and innovation hubs that provide loans and business support to small businesses, with a focus on job creation and helping low-income communities. Key requirements include a $3 million annual funding limit, a 35% nonstate matching fund requirement for recipients, and mandating that at least 50% of funds support business technical assistance. This bill directly affects small business support organizations and microenterprises across Nebraska, particularly in rural and economically distressed areas.
LB 1067 adjusts how documentary stamp tax revenue is distributed to fund housing programs in Nebraska. It specifies that for every $2.82 collected on property transfers (deeds), 95 cents goes to the Affordable Housing Trust Fund, 75 cents each to the Rural Workforce and Middle Income Workforce Housing Investment Funds, and smaller portions to other housing-related funds. The bill harmonizes existing tax allocation rules across these funds and ensures collected revenue is used solely for designated housing purposes. This directly affects property sellers and buyers paying the transfer tax, with funds supporting affordable housing initiatives. The changes take effect upon enactment, modifying current tax distribution formulas.
LB 852 requires that a portion of Nebraska's Convention Center Support Fund - used for convention center assistance to metropolitan cities - must be allocated to high-poverty areas (defined as census tracts with over 30% below the poverty line). Specifically, 10% of funds for certain cities and 100% of funds for others must be directed to these areas for historical preservation, reducing street and gang violence, and supporting small businesses. Affected areas must form a community committee with public hearings and resident appointments to manage the spending. This bill directly affects metropolitan cities receiving convention center funds and the high-poverty neighborhoods that receive the allocated resources.
This bill requires Nebraska state employers to provide paid maternity leave to employees who give birth or adopt a child. Full-time state employees would receive six weeks of paid leave, while part-time employees would receive leave proportional to their regular work schedule. The leave must be taken within six months of the child's birth or adoption, and employees must return to their original position or an equivalent role after leave. The bill also prohibits retaliation against employees who use this leave and ensures continued benefits during the leave period.
LB 1165 amends Nebraska's Key Employer and Jobs Retention Act to adjust the wage retention credit to 5% of wages paid to retained employees earning at least the state average wage, with annual and total spending caps. It creates a new Department of Labor grant program to help employers retain or attract workers after a change in ownership and control, particularly for businesses meeting key employer criteria. The bill also modifies credit percentages under the ImagiNE Nebraska Act and adds capital improvement grants for eligible employers under the Site and Building Development Act. These changes apply to key employers with at least 1,000 equivalent employees in Nebraska during a base year, including those facing ownership transitions.
LB 1071 is a budget bill that sets funding levels for Nebraska's state government for fiscal years 2025-26 and 2026-27. It defines key fiscal periods, redirects unspent funds from previous years to current budgets, and establishes limits on state employee salaries and per diems. The bill specifically caps total salary and per diem spending for state agencies, with adjustments based on prior-year encumbrances, and allows exceptions only for federal funds or specific legislative approvals. This bill directly affects all Nebraska state agencies managing budgets and payroll during the 2025-2027 biennium.
LB 1235 updates Nebraska's medical cannabis laws by amending the Nebraska Medical Cannabis Patient Protection Act and Nebraska Medical Cannabis Regulation Act. It establishes a patient and caregiver registry, creates a directory of healthcare practitioners who can recommend cannabis, and sets licensing requirements for practitioners and cannabis businesses. The bill introduces sales tax on medical cannabis (separate from marijuana taxes), outlines commission powers for regulation and enforcement, and defines key terms like "qualified patient" and "allowable amount." These changes directly affect medical cannabis patients, their caregivers, healthcare providers, and the Nebraska Medical Cannabis Commission.
LB 304 removes the expiration date (sunset) for Nebraska's participation in the federal Child Care Subsidy program, making the program permanent beyond its current September 30, 2026, deadline. It directly affects low-income families with children who qualify for child care assistance based on income thresholds (up to 185% of the federal poverty level before October 1, 2026, or 130% after). The bill maintains existing eligibility rules, including transitional assistance for families exceeding income limits, and ensures funding comes from federal Child Care Development Block Grant funds rather than state general funds. It does not change income levels or subsidy structures but extends the program's duration indefinitely.
