Budget & Taxes

signed · Nebraska · Legislature Apr 17, 2026

LB 365A: Appropriation Bill

LB 365A is an appropriation bill that allocates specific funds to support Legislative Bill 365. It provides $9,634 in General Funds and $15,476 in federal funds for fiscal year 2026-27, and $19,268 in General Funds and $30,952 in federal funds for fiscal year 2027-28 to the Department of Health and Human Services' Program 348. These funds are explicitly designated for "state aid" related to LB 365 and cannot be used for state employee salaries or per diems. The bill directly affects the Department of Health and Human Services' Program 348 by funding its implementation under LB 365.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates specific state and federal funds to Health and Human Services program for state aid, directly funding essential services per budget appropriation.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · Nebraska · Legislature Apr 17, 2026

LB 803: Adopt the First-Time Home Buyer Savings Account Act and change provisions relating to the Sports Arena Facility Financing Assistance Act, the Property Tax Growth Limitation Act, the Domestic Violence and Human Trafficking Service Providers Tax Credit Act, property tax valuation and levy procedures, homestead exemptions, and income taxes

This bill changes Nebraska's rules for listing taxable tangible personal property, such as business equipment or vehicles. It requires property owners to file annual forms with county assessors by May 1, using forms provided by the Tax Commissioner. The bill also clarifies that those seeking exemptions under the Nebraska Advantage Act or ImagiNE Nebraska Act must submit required documentation by the same deadline, or lose the exemption. Failure to file on time results in forfeiture of exemptions, even if taxable property is still listed under standard rules.

Topics ✓ Budget & TaxesSupports Budget & TaxesEnforces timely exemption documentation, closing potential tax avoidance loopholes and ensuring consistent tax revenue collection per fiscal management standards.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · Nebraska · Legislature Apr 17, 2026

LB 826: Change provisions relating to late applications for homestead exemptions

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesEnables property tax relief for homeowners/veterans via expanded homestead exemption eligibility, reducing tax burden through modified application deadlines and requirements.95% confidence ✓ VeteransSupports VeteransAllows late veteran exemption applications for medical/spouse death, easing property tax relief access with flexible deadlines85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · Nebraska · Legislature Apr 17, 2026

LB 1205: Require the Department of Economic Development to award grants under the Business Innovation Act

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $3M annually for small business grants, directing state funds to support job creation and low-income communities, funding essential economic development programs.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill explicitly focuses on job creation through small business grants and supporting low-income communities, directly advancing employment standards.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

died · Nebraska · Legislature Apr 17, 2026

LB 1124: Increase the cigarette tax and state intent and change provisions relating to the distribution of cigarette tax proceeds

LB 1124 increases Nebraska's cigarette tax by $1.64 per pack (for ≤20 cigarettes) and redirects the majority of tax proceeds to specific state funds. It directs 97 cents per pack plus $1.25 million annually to the Nebraska Health Care Cash Fund for Medicaid programs, addressing smoking-related healthcare costs cited as exceeding $120 million yearly. The bill also allocates remaining funds to outdoor recreation, health services, building renewal, and public safety programs, while requiring the General Fund to receive the equivalent of 52.49 cents per pack. The changes take effect July 1, 2026, with Medicaid funding as the primary new focus.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases cigarette tax to fund Medicaid, health services, and public safety programs, directing proceeds to essential state funds per bill's explicit allocation.95% confidence ✓ HealthcareSupports HealthcareRedirects cigarette tax revenue to Medicaid health funds, citing smoking-related healthcare costs, explicitly funding public health programs.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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signed · Nebraska · Legislature Apr 17, 2026

LB 852: Provide for the recapture of funding distributed from the Convention Center Support Fund to certain recipients

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects existing Convention Center funds to high-poverty areas for community programs, advancing targeted fiscal allocation for underserved communities.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · Nebraska · Legislature Apr 17, 2026

LB 1165: Adopt the Grow the Good Life Act, provide an income tax credit, change provisions relating to the Convention Center Facility Financing Assistance Act, the ImagiNE Nebraska Act, the Nebraska Advantage Act, and the Site and Building Development Act, and create grant programs to help employers retain or attract employees and to assist cities of the first class impacted by private entity closure or downsizing

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates tax credits and grant programs to help employers retain workers, promoting economic growth and fiscal management through targeted incentives.85% confidence ✓ Labor & EmploymentSupports Labor & EmploymentCreates wage retention credit (5% for state avg wage) and grant program to help employers retain workers, supporting employment stability.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · Nebraska · Legislature Apr 17, 2026

LB 1235: Change provisions of the Nebraska Liquor Control Act and the Nebraska Medical Cannabis Regulation Act

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesIntroduces sales tax on medical cannabis, establishing new state revenue source under fiscal management provisions.90% confidence ✓ HealthcareSupports HealthcareCreates registry/directory for healthcare practitioners to recommend medical cannabis, improving patient access to treatment options within healthcare framework.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · Nebraska · Legislature Apr 17, 2026

LB 304: Eliminate a sunset date for the federal Child Care Subsidy program and state intent regarding funding

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill extends permanent funding for child care subsidies, maintaining state support for low-income families without sunset expiration, aligning with funding essential programs.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

died · Nebraska · Legislature Apr 17, 2026

LB 714: Change provisions relating to motor vehicle taxes and fees

Nebraska's LB 714 changes how motor vehicle taxes are calculated and distributed. It adjusts tax rates based on a vehicle's age (e.g., 100% for new cars, down to 0% for 14+ year vehicles) and value (e.g., $25 for cars under $4,000, up to $1,700 for $90,000+ vehicles). The bill modifies fund allocation, directing 37.6% of tax proceeds to local schools, 22.2% to cities/villages in metro counties, and the remainder to counties. This affects all Nebraska vehicle owners who pay registration taxes, with changes impacting how local governments receive funding for schools, roads, and services.

Topics ✓ Budget & TaxesSupports Budget & TaxesDirects 37.6% of vehicle tax revenue to local schools and 22.2% to metro cities/villages, explicitly funding public services through tax allocation.95% confidence ✓ EducationSupports EducationAllocates 37.6% of vehicle tax proceeds to local schools, directly increasing education funding through tax revenue distribution.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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