Rep. Jana Hughes

Maddy summaryThis bill proposes a new 2% excise tax on sellers who make delivery sales of personal property to customers within Nebraska. It defines delivery sales to include transactions conducted via mail, the internet, telephone, or other electronic methods, while exempting items already free from sales tax and goods picked up in person at a retail location. The tax must be paid monthly to the Department of Revenue, which will enforce the rule and deposit the collected funds into the state's General Fund. Although the legislation includes an operative date of July 1, 2025, it was indefinitely postponed in August 2024 and has not yet become law.

Maddy summaryLB 9 modifies how Nebraska school districts can raise money through property taxes by adjusting specific limits and calculation rules. The bill establishes a schedule where the maximum amount schools can levy decreases over time, starting at 1.5 cents per dollar of property value in 2024-25 and dropping to 25 cents per dollar by 2033-34. It also creates exceptions that allow districts to collect additional funds for specific purposes, such as paying teachers who voluntarily leave their jobs and financing certain building projects. Furthermore, the legislation clarifies how districts with significant federal funding can exceed standard tax limits to qualify for those funds and outlines rules for special funds used for early childhood education and facility leases.

Maddy summaryThis bill appropriates $2.3 million from the General Fund to the Nebraska Department of Revenue for the 2024-25 and 2025-26 fiscal years. The funds are designated to support the implementation of Legislative Bill 9, which was passed during a special session earlier in 2024. A portion of the money, up to $679,100 per year, is specifically restricted for salaries and per diems. The legislation includes an emergency clause to ensure the funding takes effect immediately upon approval.

Maddy summaryThis bill proposes changing how taxes are applied to electronic nicotine delivery systems, such as e-cigarettes, in Nebraska. It would impose a tax of five cents per milliliter on devices containing three milliliters or less of liquid, while devices with more than three milliliters would be taxed at ten percent of their purchase price. The legislation also outlines when the tax must be paid, requiring it to be collected at the point of sale or importation for items not yet taxed. Although the bill details these specific tax rates and collection rules, it was indefinitely postponed and did not become law during the 2024 session.

Maddy summaryThis bill amends Nebraska tax laws to clarify how corporations and limited liability companies report income for their shareholders. It specifically changes rules for small business corporations and LLCs that are part of larger business groups or operate in multiple states. The legislation requires these companies to use specific formulas to calculate how much income is earned within Nebraska and ensures that nonresident shareholders file returns or pay taxes on that portion of income. Additionally, it establishes a process where companies can pay taxes on behalf of nonresident shareholders if those individuals do not file their own returns.