Budget & Taxes

died · Nebraska · Legislature Feb 13, 2025

LR 10CA: Constitutional amendment to require the state to impose a consumption tax or an excise tax on all new goods and services and to provide a tax exemption for grocery items

This Nebraska constitutional amendment (LR 10CA) would have required the state to impose a consumption or excise tax on all new goods and services starting January 1, 2028, with only grocery items for off-premises consumption exempt. It would have affected all Nebraskans purchasing new products or services, as the tax would apply broadly except for groceries. The bill was withdrawn on February 13, 2025, and did not advance further. It proposed a constitutional change to mandate this tax structure, which would have been implemented without legislative approval beyond the amendment itself. The proposal was never voted on by the public.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill mandates new consumption tax on goods/services (excluding groceries), directly advancing tax policy for state revenue generation.95% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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died · Nebraska · Legislature Apr 17, 2026

LB 117: Provide a sales and use tax exemption for electricity, natural gas, propane, and sewer utilities

LB 117 exempts residential users from Nebraska's sales and use tax on electricity, natural gas, propane, and sewer utilities. It directly affects homeowners and renters in apartments or commercial properties primarily used as residences, where utilities are billed separately from rent. The bill amends tax code section 77-2704.13 to exclude these utility services from taxation when used for qualifying residential purposes. The exemption takes effect January 1, 2026, and repeals the previous tax treatment for these utilities. This is a direct tax policy change for residential utility consumers, not a procedural measure.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts residential utilities from sales tax, providing direct tax relief to homeowners/renters, aligning with middle-income tax relief indicators.95% confidence ✓ EnergySupports EnergyExempts residential utilities from sales tax, lowering consumer costs (protects utility consumers)85% confidence ✓ HousingSupports HousingExempts residential utility taxes (electricity, gas, etc.), directly reducing housing costs for homeowners and renters, aligning with affordable housing goals.90% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives Oil & Gas Renters

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died · Nebraska · Legislature Apr 17, 2026

LB 710: Increase the earned income tax credit

LB 710 increases Nebraska's earned income tax credit (EITC) for low- and moderate-income residents who qualify for the federal EITC. It raises the state refundable credit rate from 10% to 20% of the federal EITC amount for tax years beginning January 1, 2025, and adjusts income thresholds. The credit phases out for individuals with federal adjusted gross income above $22,000, reducing by 10% for each $1,000 earned over that amount. This change directly benefits eligible Nebraska residents who currently receive the federal EITC, providing them with additional state tax relief.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases state EITC rate from 10% to 20% for low/moderate-income residents, providing direct tax relief through enhanced refundable credit.95% confidence ✓ HousingSupports HousingIncreases EITC for low-income residents, boosting disposable income to improve housing affordability and stability for eligible households.85% confidence ✓ Labor & EmploymentSupports Labor & EmploymentIncreases Nebraska EITC rate from 10% to 20% for low-income workers, directly expanding financial benefits and raising disposable income for eligible residents.95% confidence

Sub-Topics Income Tax Tax Credits

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died · Nebraska · Legislature Apr 17, 2026

LB 503: Authorize the designation of American energy friendly counties and change provisions relating to privately developed renewable energy generation facilities and the nameplate capacity tax

Nebraska's LB 503 creates a program allowing counties to become "American energy friendly counties" to earn additional tax revenue from privately owned renewable energy facilities (like solar and wind installations). To qualify, counties must relax zoning rules - permitting renewable projects by right without discretionary approvals, setting noise limits at 50 decibels, and limiting setbacks (e.g., 300 feet for solar). The Department of Revenue will track designated counties and the annual tax revenue generated from these facilities. This policy directly affects county governments (through new revenue options) and renewable energy developers (by standardizing local permitting requirements).

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates new tax revenue stream for counties via renewable energy projects, directly advancing fiscal management through increased tax collection from designated 'American energy friendly counties'.95% confidence ✓ EnergySupports EnergyBill removes zoning barriers for solar/wind projects, designates 'energy friendly' counties, and incentivizes renewable development via tax revenue, directly advancing renewable energy infrastructure.95% confidence ✓ EnvironmentSupports EnvironmentBill promotes renewable energy by easing zoning for solar/wind projects, facilitating clean energy adoption and reducing emissions through tax incentives.90% confidence ✓ TechnologySupports TechnologyPromotes renewable energy technology deployment by easing zoning barriers for solar/wind projects, directly advancing clean tech infrastructure adoption.95% confidence

Sub-Topics Revenue Renewable Energy Solar

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died · Nebraska · Legislature Apr 17, 2026

LR 16CA: Constitutional amendment to require the Legislature to reimburse political subdivisions

This bill proposes a constitutional amendment requiring Nebraska to fully reimburse local governments (cities, counties, and other political subdivisions) for costs related to new state-mandated programs or increased service requirements after 2026. It would mandate that the state provide specific funding through appropriations or increased revenue sharing to cover these expenses, rather than shifting costs to local budgets. The amendment applies only to mandates created or expanded after 2026, with no retroactive effect. If approved by voters, it would change the state constitution to enforce this reimbursement requirement.

Topics ✓ Budget & TaxesSupports Budget & TaxesMandates state funding via appropriations/revenue sharing for local government mandates, ensuring fiscal responsibility and preventing local budget strain.95% confidence

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died · Nebraska · Legislature Apr 17, 2026

LB 269: Change provisions relating to the state database of sales and use tax rates for local jurisdictions

This bill requires Nebraska to create and maintain a new state database that maps exact addresses to local sales tax rates, replacing the previous zip-code-based system. It mandates 120 days' advance notice to the state tax office for boundary changes and 60 days' notice to retailers before tax rate changes take effect. The database will help online retailers accurately apply tax rates based on customer locations, reducing errors in remote sales transactions. The Nebraska Department of Revenue must verify address data and tax rates in the system to ensure compliance.

Topics ✓ Budget & TaxesSupports Budget & TaxesImproves tax collection accuracy through precise rate mapping, enhancing fiscal management in sales tax administration80% confidence

Sub-Topics Sales Tax

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died · Nebraska · Legislature Apr 17, 2026

LB 328: Change provisions relating to the disbursement of the documentary stamp tax

LB 328 changes how Nebraska's documentary stamp tax revenue is distributed to four specific funds: the Affordable Housing Trust Fund, Homeless Shelter Assistance Trust Fund, Behavioral Health Services Fund, and Site and Building Development Fund. It requires the Department of Economic Development to report detailed project data (like locations, funding amounts, and housing units created) for the Affordable Housing Fund annually. The bill also expands the Behavioral Health Services Fund to include housing assistance for very low-income adults with serious mental illness, with excess funds potentially distributed to regional authorities for housing. These changes harmonize existing funding rules and add transparency requirements for how tax money supports housing and health services.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects documentary stamp tax revenue to housing, homeless, and behavioral health funds, expanding essential service funding with annual reporting requirements.95% confidence ✓ HealthcareSupports HealthcareExpands Behavioral Health Services Fund (mental health care), directly increasing funding for healthcare services as defined in the topic description.95% confidence ✓ HousingSupports HousingBill directs documentary stamp tax revenue to Affordable Housing Trust Fund and mandates annual reporting on housing projects funded by it, directly advancing affordable housing initiatives.95% confidence

Sub-Topics Revenue Affordable Housing Homelessness Housing Finance

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died · Nebraska · Legislature Apr 17, 2026

LB 624: Appropriate funds to the State Treasurer for education scholarships

LB 624 allocates $10 million annually from Nebraska's General Fund for fiscal years 2025-26 and 2026-27 to the State Treasurer for education scholarships. The funds must be used exclusively to provide scholarships to low-income and at-risk elementary and secondary students to attend approved private, denominational, or parochial schools. The bill specifies these scholarships aim to increase educational access and opportunities, with the legislature intending to continue this annual appropriation. This is a funding measure, not a new policy, directly affecting eligible students and participating schools.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $10M annually from General Fund for education scholarships, increasing state funding for low-income student access to private schools, directly advancing budget allocation for educational programs.92% confidence ✓ EducationSupports EducationAllocates $10M annually for low-income student scholarships to private schools, explicitly aiming to increase educational access and opportunities for K-12 students.92% confidence

Sub-Topics School Choice

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died · Nebraska · Legislature Apr 17, 2026

LB 11: Appropriate funds for the Nebraska Statewide Workforce and Education Reporting System Act

This bill allocates $130,893 for fiscal year 2025-26 and $179,795 for 2026-27 from the General Fund to four Nebraska education entities (State Department of Education, Nebraska State Colleges, University of Nebraska, and community colleges via the Coordinating Commission) to support the existing Nebraska Statewide Workforce and Education Reporting System. It provides specific funding for these programs without creating new requirements or policies. The funds will be used to maintain and operate the reporting system that tracks workforce and education data across the state. This is a straightforward funding measure, not a substantive policy change.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $130k/$179k from General Fund to maintain education reporting system, advancing fiscal support for public education infrastructure.95% confidence ✓ EducationSupports EducationAllocates $130k-$179k to education entities for reporting system maintenance, supporting operational continuity without new requirements.90% confidence

Sub-Topics State Budget Higher Education

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died · Nebraska · Legislature Apr 17, 2026

LB 678: State intent regarding appropriations to the Board of Trustees of the Nebraska State Colleges

LB 678 allocates specific funds from Nebraska's General Fund for fiscal years 2025-26 and 2026-27 to cover mandated costs for Nebraska State Colleges employees. It directly affects employees covered by the Nebraska Association of Public Employees, the State College Education Association, and the Nebraska State College System Professional Association. The bill provides funding for required salary increases from union agreements, minimum wage adjustments under the Wage and Hour Act, and rising health insurance premiums. This is a funding measure, not a new policy, ensuring colleges can meet existing financial obligations.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates state General Fund dollars for mandated employee costs including salary increases and healthcare, directly funding essential budget obligations for public colleges.95% confidence ✓ EducationSupports EducationAllocates funds for mandated salary increases and employee costs at Nebraska State Colleges, directly supporting higher education funding and staff compensation.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentFunds mandated salary increases from union agreements and minimum wage adjustments under Wage and Hour Act, directly supporting worker compensation and collective bargaining agreements.95% confidence

Sub-Topics Collective Bargaining Labor Standards Minimum Wage

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