Budget & Taxes

signed · Nebraska · Legislature Feb 26, 2025

LB 208: Change provisions relating to sales tax collection fees, confidentiality of sales tax information, the streamlined sales and use tax agreement, a sales tax database, and certain income tax credits

LB 208 modifies Nebraska's sales tax filing requirements based on annual tax liability: businesses with less than $900 yearly tax obligation file annually, those with $900-$3,000 file quarterly, and those over $3,000 file monthly. It adds rules for electronic payments via the streamlined sales tax agreement, requiring annual reconciliation and imposing a 50% penalty if payments miss the target by over 10%. The bill also updates confidentiality protections for sales tax data, adjusts annual limits for certain income tax credits, and clarifies filing rules for seasonal retailers and combined returns. These changes primarily affect Nebraska retailers and businesses collecting sales tax, streamlining compliance with state and multi-state tax agreements.

Topics ✓ Budget & TaxesSupports Budget & TaxesModifies sales tax filing requirements to streamline collection, enforces electronic payments with reconciliation, and imposes penalties for non-compliance, promoting fiscal accountability and efficient tax administration.92% confidence

Sub-Topics Income Tax Sales Tax

died · Nebraska · Legislature Apr 17, 2026

LB 479: Change the distribution of sales and use tax revenue

LB 479 changes how Nebraska distributes sales and use tax revenue from specific vehicle sales. It directs all tax money from motorboats, personal watercraft, ATVs, and utility vehicles to the Game and Parks Commission fund (with transfers to emergency medical services), and adjusts allocations for longer-term vehicle rentals and general sales taxes. Starting October 1, 2025, 85% of general sales tax revenue from most transactions will go to the Highway Trust Fund and 15% to the Highway Allocation Fund. The bill modifies existing tax distribution rules without creating new taxes, affecting state funds managing transportation, parks, and emergency services. It repeals the current funding allocation section and becomes effective October 1, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects sales tax revenue to Highway Trust Fund and Game & Parks Commission, increasing funding for public infrastructure and services.95% confidence ✓ TransportationSupports TransportationDirects 85% of general sales tax revenue to Highway Trust Fund for transportation infrastructure, explicitly funding road/highway projects per bill summary.95% confidence

Sub-Topics Revenue Sales Tax Roads & Highways Transportation Funding

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died · Nebraska · Legislature Apr 17, 2026

LB 255: Provide for use of the Opioid Treatment Infrastructure Cash Fund for problem solving courts

LB 255 redirects $1 million annually from Nebraska's Opioid Treatment Infrastructure Cash Fund to support problem-solving courts. It specifically authorizes funding for medication-assisted treatment (using FDA-approved medication combined with counseling and therapy) for individuals with substance use disorders participating in these courts. The bill affects drug, veterans, mental health, and other problem-solving courts across judicial districts, requiring the State Court Administrator to track outcomes and report on recidivism and program access. This policy change explicitly ties fund usage to court-based treatment programs, as amended in sections 24-1302 and 71-2492 of Nebraska law.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects $1M annually from opioid fund to problem-solving courts, funding essential treatment programs within judicial system.95% confidence ✓ Criminal JusticeSupports Criminal JusticeBill redirects $1M to fund medication-assisted treatment in problem-solving courts, promoting rehabilitation and reducing recidivism through evidence-based criminal justice reform.90% confidence ✓ HealthcareSupports HealthcareRedirects opioid fund to fund FDA-approved medication-assisted treatment (MAT) for substance use disorders in courts, directly advancing healthcare services for mental health/substance abuse.95% confidence

Sub-Topics Drug Policy Substance Abuse

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died · Nebraska · Legislature Apr 17, 2026

LB 509: Adopt the Opportunity Scholarships Act and provide for income tax credits

LB 509, the Opportunity Scholarships Act, creates tax credits for Nebraska individuals and businesses that donate to nonprofit organizations providing scholarships. These scholarships help low-income families pay for private school tuition at qualifying non-profit schools (meeting accreditation and safety standards). Eligible students must have household income at or below 213% of the federal poverty level, with priority given to those previously receiving scholarships or in specific hardship situations. The bill allows donors to claim tax credits equal to their contributions, directing funds through certified scholarship-granting organizations to support enrollment at participating private schools.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates income tax credits for donors to fund scholarships, providing tax relief through fiscal policy for private education funding.95% confidence ✓ EducationSupports EducationCreates tax credits for private school scholarships targeting low-income families, expanding educational access for K-12 students through direct funding mechanism.95% confidence

Sub-Topics Income Tax Tax Credits School Choice Student Financial Aid

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died · Nebraska · Legislature Apr 17, 2026

LB 292A: Appropriation Bill

LB 292A is a funding bill that appropriates $250,000 from the Middle Income Workforce Housing Investment Fund for fiscal year 2025-26 to the Department of Economic Development’s Program 601. This funding specifically supports the implementation of Legislative Bill 292 (the main bill it references), with no funds allowed for state employee salaries or per diems. It directly affects the Department of Economic Development’s housing program and the state’s housing investment fund.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $250k from housing fund to fund housing program implementation, directly advancing state budget allocation for housing services.95% confidence ✓ HousingSupports HousingAllocates $250k from housing fund to implement housing program, directly funding affordable housing initiatives per bill summary.95% confidence

Sub-Topics Appropriations Affordable Housing Property Development

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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

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died · Nebraska · Legislature Apr 17, 2026

LB 254: State legislative intent to transfer funds for workforce housing

LB 254 directs Nebraska's legislature to transfer $25 million from the General Fund for fiscal year 2025-26 and an additional $25 million for 2026-27 to the Rural Workforce Housing Investment Fund. This funding is intended to provide grants for workforce housing projects under the Rural Workforce Housing Investment Act. The bill directly affects rural communities and workers by supporting affordable housing initiatives through state funding. It establishes a legislative intent to allocate these specific sums, though the actual disbursement would require subsequent implementation.

Topics ✓ Budget & TaxesSupports Budget & TaxesTransfers $50M from General Fund to housing fund, increasing state funding for public service (workforce housing) via budget allocation.95% confidence ✓ HousingSupports HousingBill allocates $50M ($25M/year) for workforce housing grants under Rural Workforce Housing Investment Act, directly funding affordable housing initiatives in rural communities.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentAllocates $50M for rural workforce housing grants, directly supporting worker housing needs and employment stability through state funding.90% confidence

Sub-Topics Affordable Housing

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died · Nebraska · Legislature Apr 17, 2026

LB 211: Change provisions relating to the calculation of property tax request authority under the Property Tax Growth Limitation Act

Nebraska's LB 211 amends the Property Tax Growth Limitation Act to change how local governments (like cities and counties) calculate their annual property tax increase limit. It establishes a base limit using the prior year's property taxes minus exemptions, then allows additional increases based on either the local government's growth rate or inflation (with a 2% minimum for most entities). If public safety services (like police/fire) make up 20% or more of property tax-funded spending, the inflation-based increase uses a 0% floor; otherwise, it uses a 2% floor. The bill repeals the existing calculation method and takes effect immediately upon approval.

Topics ✓ Budget & TaxesSupports Budget & TaxesAmends property tax growth limits to allow increases based on local growth/inflation, enabling higher local government revenue for budgets.90% confidence

Sub-Topics Property Tax

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died · Nebraska · Legislature Apr 17, 2026

LB 699: Change provisions relating to certain sales and use tax incentives under the ImagiNE Nebraska Act

LB 699 amends Nebraska's ImagiNE Act to adjust eligibility requirements for sales and use tax incentives. It sets three investment thresholds for businesses: $5 million with 30 new hires, $250 million with 250 new hires, or $50 million with no specific hire requirement. To qualify, businesses must pay wages at least 150% of Nebraska's statewide average hourly wage and offer health insurance coverage to full-time employees. The bill provides tax refunds on qualifying property purchases and exemptions from future sales/use taxes during the program period, subject to these new conditions. It directly affects businesses seeking to expand in Nebraska under the ImagiNE program.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax refunds for qualifying businesses under revised incentive program, advancing fiscal policy for economic development95% confidence ✓ HealthcareSupports HealthcareRequires businesses to offer health insurance to full-time employees to qualify for tax incentives, expanding employee coverage under ImagiNE Act.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentRequires 150% wage threshold and health insurance for tax incentive eligibility, advancing worker compensation standards85% confidence

Sub-Topics Sales Tax Minimum Wage

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died · Nebraska · Legislature Apr 17, 2026

LB 88: Appropriate funds to the Department of Economic Development

LB 88 allocates $500,000 annually from the state general fund for fiscal years 2025-26 and 2026-27 to the Nebraska Department of Economic Development. The funds must be used exclusively for educational programming and technical expertise supporting downtown revitalization, business growth, and historic preservation projects in communities statewide. This is a funding bill directing existing state resources toward economic development initiatives, with no new policy changes or requirements for recipients.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $500k annually from state general fund for economic development programs, directly funding community revitalization initiatives within existing budget framework.90% confidence ✓ EducationSupports EducationBill allocates $500k for educational programming within economic development initiatives, directly funding educational access through technical expertise and revitalization projects.85% confidence

Sub-Topics State Budget

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