Rep. Brad von Gillern

Maddy summaryLB 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like the Nebraska Advantage Rural Development Act and the Renewable Chemical Production Tax Credit Act, while repealing outdated provisions including the Sustainable Aviation Fuel Tax Credit Act.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.

Maddy summaryLB 647A allocates $65,087 from Nebraska’s General Fund for fiscal year 2025-26 to the Department of Revenue’s Program 102, specifically to support implementation of Legislative Bill 647. It prohibits using these funds for state employee salaries or per diems and declares an emergency to take effect immediately upon approval. This bill provides targeted funding for a specific program under another legislative measure without altering policy or affecting broader public services.

Maddy summaryLB 558 creates an Infrastructure Review Task Force to examine Nebraska's highway system and transportation infrastructure. The task force will review current conditions, safety, economic impacts, and potential federal funding, then submit annual reports with recommendations to the Legislature by December 1 each year. This bill directly affects state transportation planning by involving key officials - including the Governor, legislative committee chairs, and the Department of Transportation - and requires them to analyze infrastructure needs and funding opportunities without compensation.

Maddy summaryThis is a ceremonial resolution (not a bill) passed by the Nebraska Legislature to honor Bill Huben. It formally congratulates Huben on retiring after 16 years as principal of St. Wenceslaus School in Omaha and expresses appreciation for his service to education and the Catholic school community. The resolution has no policy impact - it simply records the Legislature's recognition of his contributions. The resolution was adopted and signed by the Legislature on May 20, 2025.

Maddy summaryThis symbolic resolution (LR 182) designates May 2025 as ALS Awareness Month in Nebraska. It encourages Nebraskans to support ALS research and funding while acknowledging the impact of amyotrophic lateral sclerosis (ALS) on patients and families. The resolution does not create new laws or allocate funds but aims to raise public awareness about ALS, a progressive fatal neurodegenerative disease affecting thousands annually. It follows standard practice for commemorative resolutions recognizing health awareness months.

Maddy summaryThis legislative resolution (LR 126) directs Nebraska's Revenue Committee to study two existing tax incentive programs: the Nebraska Advantage Act and ImagiNE Nebraska Act. The study will examine how these programs affect state revenue, how businesses use the tax credits, their effectiveness in creating jobs and business growth, and how they fit into future economic strategies. It does not change the programs but will evaluate their impact on Nebraska’s economy, budget, and communities. The committee will gather input from businesses, economic development groups, and local governments before reporting findings to the Legislature. This is a procedural study, not a policy change, with no immediate effect on tax laws.

Maddy summaryThis legislative resolution (LR 248) proposes a temporary study by Nebraska's Legislative Council Executive Board to examine specific improvements for the State Capitol building. The study will assess building safety (including exit pathways), lighting systems, workstation ergonomics, restroom sanitation, and other health/safety concerns affecting Capitol staff. It does not enact new laws but directs a review to inform potential future upgrades. The resolution was introduced May 15, 2025, and referred to the Executive Board for action.

Maddy summaryThis is a symbolic legislative resolution (not a bill with policy changes) congratulating Danny Woodhead on his induction into the College Football Hall of Fame. It directly affects Danny Woodhead (a Chadron State College and NFL football player) and Chadron State College President Ron K. Patterson. The resolution's only action is to formally congratulate Woodhead and send copies of the resolution to him and the college president. It contains no new laws, funding, or policy mechanisms.

Maddy summaryNebraska's LB 209 expands property tax exemptions for veterans and their surviving spouses by modifying homestead exemption rules. It also creates a new property tax break for for-profit skilled nursing, nursing, and assisted-living facilities that serve Medicaid beneficiaries. The tax exemption amount for these facilities equals the average percentage of occupied Medicaid beds over the previous three years. This change specifically applies to for-profit facilities - nonprofit facilities serving Medicaid already have separate, full exemptions under current law.

Maddy summaryLB 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.