Budget & Taxes

died · Nebraska · Legislature Apr 17, 2026

LB 439: Adopt the Property Tax Circuit Breaker Act

LB 439 creates a refundable tax credit for Nebraska residents whose property taxes or rent on their primary residence exceeds 5% of their federal adjusted gross income. It directly affects homeowners and renters who live in their primary residence at least six months annually, with higher caps for seniors (up to $5,000 versus $4,000 for others). The credit equals 50% of the amount over the 5% threshold, calculated using the county’s average home value for property tax limits. Residents must apply to the Department of Revenue with proof of residence, taxes paid, and income to claim the credit on their annual tax return.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax/rent relief via refundable credit for residents exceeding 5% of AGI in housing costs, targeting middle/lower income households.95% confidence ✓ HousingSupports HousingBill provides refundable tax credit for housing costs exceeding 5% of AGI, directly increasing affordability for primary residence residents (homeowners/renters)90% confidence

Sub-Topics Property Taxes Renters

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died · Nebraska · Legislature Apr 17, 2026

LB 643: Prohibit income tax deductions relating to interest or taxes paid on or maintenance of certain properties and provide exemptions to prohibited deductions

LB 643 prohibits Nebraska income tax deductions for interest, property taxes, or maintenance on single-family rental properties owned by individuals or entities holding more than 30 such properties as of January 1, 2026. It directly affects large-scale residential property investors, excluding primary residences, qualified nonprofit organizations (including community land trusts and affordable housing groups), and owners who sold at least 10% of their properties to residents or 5% to first-time homebuyers. Owners can appeal if they offered properties for sale at fair market value for 90 days without offers and were unable to sell. The bill takes effect for taxable years beginning January 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesCloses tax loophole for large rental property investors, increasing state tax revenue by prohibiting deductions on rental properties owned by entities with >30 units.95% confidence ✗ HousingOpposes HousingBill prohibits tax deductions for large-scale rental investors, potentially reducing housing supply and increasing costs, opposing affordable housing goals.85% confidence

Sub-Topics Income Tax Affordable Housing Property Taxes

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died · Nebraska · Legislature Apr 17, 2026

LB 648: Change the sales and use tax rate

Nebraska's LB 648 changes the state's sales tax rate structure, setting a uniform 5.5% rate for most transactions from July 2024 through June 2026, with a reduced 2.75% rate in designated "good life districts" for certain sales. The bill also updates how sales tax revenue is distributed, directing proceeds from vehicle, boat, and aircraft sales to specific funds like Game and Parks, Highway Trust, and Aeronautics Capital Improvement. It becomes effective July 1, 2026, and repeals prior tax rate sections, though the exact rate after 2026 is listed as "XX percent" pending further action. This bill directly affects all Nebraska consumers and businesses selling taxable goods or services, including those in designated districts.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects vehicle/boat/aerospace sales tax revenue to Highway Trust, Game and Parks, and Aeronautics Capital Improvement funds, directly funding public infrastructure and conservation programs.95% confidence ✓ TransportationSupports TransportationDirects vehicle sales tax revenue to Highway Trust Fund for infrastructure projects, explicitly funding transportation infrastructure as per bill's revenue distribution provisions.95% confidence

Sub-Topics Business Taxes Revenue Sales Tax Roads & Highways

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signed · Nebraska · Legislature Mar 26, 2025

LB 123: Change provisions relating to withholding money due to noncompliance with budget limits, property tax request authority, and annual audits for certain political subdivisions

This bill modifies how Nebraska handles state aid to local governments (cities, counties, and other political subdivisions) that miss financial deadlines. If a local government fails to comply with budget limits, submit property tax calculations, or complete annual audits, the state will suspend their funding for six months. If compliance isn't achieved within that period, the funds are forfeited and redistributed to other local entities in the same county or returned to state funds. After 12 months of non-compliance, the local government becomes ineligible for future state aid until it meets all requirements.

Topics ✓ Budget & TaxesSupports Budget & TaxesEnforces budget compliance for local entities, promoting fiscal responsibility through withheld funds for noncompliance with budget limits and audits.90% confidence

Sub-Topics Property Tax

signed · Nebraska · Legislature Apr 8, 2025

LB 527A: Appropriation Bill

LB 527A is an appropriation bill that allocates specific state and federal funds to two health programs (344 and 348) under Nebraska's Department of Health and Human Services to support implementation of Legislative Bill 527. It provides $18.05 million for Program 344 and $162.40 million for Program 348 in fiscal year 2025-26, with increased amounts for 2026-27, sourced from the Medicaid Access and Quality Fund and federal Medicaid funds. The bill restricts these funds to the purposes of Legislative Bill 527 and prohibits their use for state employee salaries. Approved by the governor on April 7, 2025, it takes immediate effect due to an emergency declaration.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $18.05M and $162.40M for health programs, directly funding essential state services under budgetary authority per appropriation bill structure.95% confidence ✓ HealthcareSupports HealthcareAllocates $18.05M and $162.40M to health programs (344/348) under DHHS for LB 527 implementation, increasing funding for FY2025-26.95% confidence

Sub-Topics Appropriations

signed · Nebraska · Legislature Apr 8, 2025

LB 527: Adopt the Medicaid Access and Quality Act and change provisions relating to taxes on health maintenance organizations, prepaid limited health service organizations, and insurance companies

LB 527 creates a Medicaid Access and Quality Fund by imposing a 6% tax on certain health insurance premiums starting January 2026. The fund will increase payments to nonhospital Medicaid providers (like clinics and doctors) to improve access to care, especially for rural patients, pregnant women, and children. It also allocates $75 monthly per patient to primary care providers who serve as medical homes for Medicaid beneficiaries. This directly affects Nebraska Medicaid beneficiaries, healthcare providers, and insurance companies paying the tax.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes 6% tax on insurers to fund Medicaid provider payments and rural care access, directly increasing state budget allocation for healthcare services.95% confidence ✓ HealthcareSupports HealthcareCreates Medicaid Access Fund via 6% tax on insurers to boost provider payments, improving access for rural/pregnant/child patients. Directly funds and strengthens Medicaid coverage.95% confidence

Sub-Topics Medicaid Primary Care

died · Nebraska · Legislature Apr 17, 2026

LB 169A: Appropriation Bill

This bill allocates $278,900 for fiscal year 2025-26 and $262,100 for fiscal year 2026-27 from Nebraska’s General Fund to the Department of Revenue’s Program 102. The funds are specifically designated to support the implementation of Legislative Bill 169 (a separate bill), with a cap on salary and per diem expenses at $190,900 for 2025-26 and $197,000 for 2026-27. As an appropriations measure, it provides necessary funding for a state program without changing policy or law.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates specific state funds for program implementation, directly supporting budget allocation without policy changes or tax impacts.95% confidence

Sub-Topics Appropriations State Budget

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died · Nebraska · Legislature Apr 17, 2026

LB 169: Eliminate certain sales and use tax exemptions and impose sales and use tax on certain services

Nebraska's LB 169 removes existing tax exemptions for specific services, requiring sales tax to be collected on them for the first time. It directly affects consumers and businesses using services like car repairs, haircuts, lawn care, legal services, and home maintenance that were previously tax-exempt. The bill repeals exemptions listed in sections 77-2704.53, 77-2704.56, and others, while adding these services to the tax base under the "Services purchased for nonbusiness use" category. This policy change shifts tax liability from the state to these previously exempt transactions, with the tax department mandated to report on such revenue impacts.

Topics ✓ Budget & TaxesSupports Budget & TaxesRemoves tax exemptions for services, expanding tax base to increase state revenue and close loopholes, aligning with fiscal responsibility indicators.95% confidence

Sub-Topics Sales Tax

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died · Nebraska · Legislature Apr 17, 2026

LB 468A: Appropriation Bill

This bill allocates $5 million from the Securities Act Cash Fund for fiscal year 2025-26 and an additional $5 million for fiscal year 2026-27 to the Department of Banking and Finance's Program 66. The funds are specifically designated to support the implementation of Legislative Bill 468 (the referenced bill), with explicit restrictions prohibiting their use for state employee salaries or per diems. As a funding measure for another bill, it does not establish new policy but provides financial resources for an existing legislative initiative.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $10M for Program 66 implementation with fiscal restrictions (no salaries), promoting responsible budget allocation for a specific program.85% confidence

Sub-Topics Appropriations

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signed · Nebraska · Legislature May 15, 2025

LB 230A: Appropriation Bill

LB 230A is an appropriation bill that allocates $251,010 for fiscal year 2025-26 and $121,600 for fiscal year 2026-27 from the Department of Revenue Enforcement Fund to the Department of Revenue. The funds are specifically designated for "Program 102" to support the implementation of Legislative Bill 230 (the parent bill), with salary limits of $88,600 for 2025-26 and $91,400 for 2026-27. This bill directly affects the Department of Revenue’s operations by providing targeted funding for Program 102. As a procedural funding measure, it does not change policy but enables the execution of another legislative act.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $251,010 and $121,600 for Program 102 to fund Department of Revenue operations, directly supporting budget implementation and fiscal management.95% confidence

Sub-Topics Appropriations