Budget & Taxes

died · Nebraska · Legislature Apr 17, 2026

LB 170: Eliminate the sales tax exemptions for candy and soft drinks

This bill would eliminate Nebraska's sales tax exemption for candy and soft drinks, requiring these items to be taxed starting October 1, 2025. Currently, candy (defined as sugar-based products without flour or refrigeration needs) and soft drinks (nonalcoholic sweetened beverages excluding milk-based or juice-heavy drinks) are exempt under state tax law, but this bill would remove them from the list of exempt items. The change would directly affect consumers purchasing these products and retailers selling them, as they would now pay the standard sales tax. This policy shift aligns with efforts to broaden the tax base for non-essential items.

Topics ✓ Budget & TaxesSupports Budget & TaxesRemoves tax exemptions for candy/soft drinks, generating revenue by closing a tax loophole, aligning with fiscal responsibility and increased budget revenue.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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died · Nebraska · Legislature Apr 17, 2026

LB 677: Change provisions of the Nebraska Medical Cannabis Regulation Act and provide for regulation of medical cannabis

Nebraska LB 677 updates the state's medical cannabis framework by clarifying key definitions (like "cannabis products" and "caregivers"), establishing new licensing rules for cultivators and dispensaries, and imposing a special sales tax on medical cannabis sales. It prohibits open cannabis containers in vehicles, removes medical cannabis from existing marijuana tax categories, and directs tax revenue to specific state funds. The bill directly affects qualified patients, registered caregivers, cannabis businesses, and the Nebraska Liquor Control Commission, which now oversees regulation. It also repeals outdated provisions and harmonizes existing laws, though it remains pending in committee as of March 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes special sales tax on medical cannabis and directs revenue to state funds, generating new tax revenue for fiscal management.90% confidence ✓ HealthcareSupports HealthcareRegulates medical cannabis access, enabling patient treatment under healthcare framework per bill's focus on medical use and patient access provisions90% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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died · Nebraska · Legislature Apr 17, 2026

LB 316A: Appropriation Bill

This bill (LB 316A) appropriates $441,686 for fiscal year 2025-26 and $84,798 for 2026-27 from the state General Fund to the Department of Revenue. These funds are specifically designated to support the implementation of Legislative Bill 316 (which is not detailed in this text) under Program 102. The bill also sets annual limits on salary and per diem expenses using these funds, capping them at $41,300 for 2025-26 and $42,700 for 2026-27. It directly affects the Department of Revenue’s budget for carrying out LB 316’s provisions.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $441K+ to Department of Revenue for tax implementation, directly funding fiscal management operations per appropriation bill structure.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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died · Nebraska · Legislature Apr 17, 2026

LB 316: Prohibit conduct relating to hemp other than cannabidiol products and change provisions of the Nebraska Hemp Farming Act and the Uniform Controlled Substances Act

Nebraska's LB 316 establishes new rules for hemp-derived products, specifically targeting cannabidiol (CBD) products. It defines CBD products as those containing cannabidiol as a primary ingredient with strict THC limits (max 0.3% dry weight or 10mg per package), prohibits non-compliant hemp products, and imposes a 10% retail excise tax on CBD sales starting January 1, 2026. The bill also creates a "consumer safe harbor period" through December 31, 2025, during which individuals won't face prosecution for possessing non-compliant hemp products if they surrender them for destruction. These changes directly affect CBD retailers (requiring tax collection and recordkeeping) and consumers (via the safe harbor provision).

Topics ✓ Budget & TaxesSupports Budget & TaxesBill imposes 10% retail excise tax on CBD sales starting 2026, creating new state revenue stream for budget management.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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died · Nebraska · Legislature Jan 13, 2026

LB 766: Change and eliminate provisions relating to licensed racetrack enclosures, licenses and wagering on horseracing, assistance to problem gamblers, the Nebraska Commission on Problem Gambling, the Charitable Gaming Division of the Department of Revenue, keno at licensed racetrack enclosures, and the Compulsive Gamblers Assistance Fund

Nebraska's LB 766 updates regulations for racetracks and horseracing wagering. It sets new annual requirements: racetracks operating before April 2022 must host at least 5 live racing days and 50 races yearly through 2030 (increasing to 15 days and 120 races annually after 2030), while newer tracks have phased-in minimums. The bill eliminates the Compulsive Gamblers Assistance Fund, moves the Nebraska Commission on Problem Gambling under the State Racing and Gaming Commission, and allows keno players as young as 18 at racetracks (previously 21). It also revises how wagering revenue is distributed and repeals outdated sections of gaming law. The bill directly affects racetrack licensees, problem gamblers seeking services, and state gaming regulatory bodies.

Topics ✗ Budget & TaxesOpposes Budget & TaxesEliminates Compulsive Gamblers Assistance Fund, directly defunding a specific program related to problem gambling support.90% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

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signed · Nebraska · Legislature Jun 6, 2025

LB 264: Provide, change, and eliminate transfers from the Cash Reserve Fund and various other funds and change, terminate, and eliminate various statutory programs

Nebraska's LB 264 moves specific state funds into the General Fund to support broader state operations. The bill requires transferring $8.25 million from the State Insurance Fund, $25.5 million from the Military Installation Fund, and over $32 million from the Water Recreation Fund, among other specified amounts, by mid-2025 or 2026. These transfers affect state financial accounts, redirecting money from specialized funds like recreation, economic development, and medical spending programs. The bill also eliminates several programs and outdated provisions, but its primary action is reallocating existing state funds.

Topics ✗ Budget & TaxesOpposes Budget & TaxesTransfers funds from specialized programs (recreation, military, medical) to General Fund, defunding those specific programs per bill's redirecting language.92% confidence ✗ HealthcareOpposes HealthcareBill redirects $8.25M from State Insurance Fund (medical spending program) to General Fund, defunding healthcare-related programs per summary.85% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

signed · Nebraska · Legislature Jun 6, 2025

LB 650: Adopt the Community Development Assistance Act and change provisions relating to land banks, property tax exemptions, real property sold for delinquent taxes, sales tax provisions, and certain tax credits

LB 650 updates Nebraska's tax and development laws by amending multiple statutes related to revenue, property tax, and tax credits. It sets a sunset date for sports complex and stadium applications under the Sports Arena Facility Financing Assistance Act, eliminates sales tax exemptions for internet towers, net wrap, and twine, and adjusts sales tax collection fees. The bill also modifies tax credit programs under acts like the Nebraska Advantage Rural Development Act and the Renewable Chemical Production Tax Credit Act, while repealing outdated provisions including the Sustainable Aviation Fuel Tax Credit Act. These changes primarily affect businesses, local governments, and developers utilizing tax incentives for community development projects.

Topics ✓ Budget & TaxesSupports Budget & TaxesCloses tax loopholes by eliminating sales tax exemptions for internet towers and agricultural products, strengthening state revenue collection.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

signed · Nebraska · Legislature Jun 6, 2025

LB 647: Adopt the Recreational Trail Easement Property Tax Exemption Act and the Adoption Tax Credit Act and change provisions relating to budget limitations, property tax request authority, municipal occupation taxes, real property assessments, the Property Tax Request Act, income tax credits, taxation of business entities, the School District Property Tax Relief Act, and the Nebraska educational savings plan trust

LB 647 creates two new tax programs and modifies multiple tax codes. It establishes a property tax exemption for landowners who grant permanent public access rights for recreational trails (like walking or biking paths), provided the easement connects to existing trails and is held by eligible entities like cities or accredited nonprofits. It also creates a 10% refundable state tax credit for Nebraska taxpayers who qualify for the federal adoption credit, effective for 2026 tax years. The bill further updates property tax calculation rules, municipal tax provisions, school district relief funding, and education savings plan eligibility without creating new major programs.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates property tax exemption for recreational trails and adoption tax credit, providing targeted tax relief for landowners and adoptive families, aligning with tax relief indicators.90% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

signed · Nebraska · Legislature Jun 6, 2025

LB 275A: Appropriation Bill

LB 275A appropriates $329,347 for Program 33 and $629,165 for Program 354 within Nebraska's Department of Health and Human Services for the 2026-27 fiscal year, with the latter amount designated as state aid to support Legislative Bill 275. It provides no funding for these programs during the 2025-26 fiscal year. The bill sets a $95,442 cap on salary spending for Program 33 in 2026-27 while prohibiting all salary expenses for Program 354. This funding directly affects how the Department of Health and Human Services allocates resources for these specific programs.

Topics ✗ Budget & TaxesOpposes Budget & TaxesProhibits all salary expenses for Program 354 and caps Program 33 spending, effectively defunding key program elements within health services.95% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

signed · Nebraska · Legislature Jun 2, 2025

LB 346: Provide for termination of boards, commissions, committees, councils, funds, groups, panels, and task forces and change and eliminate funds and powers and duties of departments and agencies

This bill eliminates numerous state advisory groups, boards, and commissions - including the Climate Assessment Response Committee, Women's Health Initiative Advisory Council, and Palliative Care Act - and removes their funding. It also modifies department responsibilities, such as adjusting the Board of Mental Health Practice and the Department of Health and Human Services. The bill specifically terminates the Whiteclay Public Health Emergency Task Force and streamlines overlapping government structures by repealing obsolete provisions. These changes aim to simplify state agency operations by removing redundant entities and consolidating functions.

Topics ✗ Budget & TaxesOpposes Budget & TaxesDefunds multiple state advisory groups and eliminates their funding, directly reducing government spending per bill's summary.90% confidence ✗ EnvironmentOpposes EnvironmentTerminates Climate Assessment Response Committee and removes its funding, directly weakening climate oversight and environmental protections85% confidence ✗ HealthcareOpposes HealthcareTerminates Women's Health Initiative Advisory Council and Palliative Care Act funding, defunding healthcare-specific advisory bodies per bill summary.95% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes