Rep. Brian Hardin

Primary LB 331

died · Lead sponsor

Adopt the Nebraska EPIC Option Consumption Tax Act and terminate tax provisions

Maddy summaryLB 331 proposed replacing Nebraska's existing income, property, sales, and other taxes with a single "consumption tax" on goods and services, effective by 2028. It would have terminated the state income tax, property tax, sales tax, inheritance tax, and related laws by December 2027, while defining taxable items like groceries and education services. The bill aimed to shift the tax burden from income and property to consumption, with specific rules for exemptions and tax calculations. However, the bill was withdrawn on February 13, 2025, and is no longer active. As a withdrawn proposal, it did not become law or affect any taxpayers.

Budget & TaxesSupports Budget & TaxesBill explicitly replaces multiple state taxes with a consumption tax, directly restructuring Nebraska's tax system and fiscal management as a core policy change.95% confidence

died Feb 13, 2025 0 co-sponsors Track

Primary LR 10CA

died · Lead sponsor

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

Maddy summaryThis 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 The bill was withdrawn on February 13, 2025, and did not advance further.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.

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

died Feb 13, 2025 0 co-sponsors Track

Primary LB 1171

died · Lead sponsor

Change verification requirements for pharmacy technicians

died Apr 25, 2024 0 co-sponsors Track

Primary LB 1201

died · Lead sponsor

Change provisions relating to the Early Childhood Education Grant Program and redefine terms under the Tax Equity and Educational Opportunities Support Act

died Apr 25, 2024 0 co-sponsors Track

Co-sponsor LB 1178

died · Co-sponsor

Create the Intergenerational Care Facility Incentive Grant Program

died Apr 25, 2024 1 co-sponsor Track

Co-sponsor LB 1368

Signed into law · Co-sponsor

Adopt the Nitrogen Reduction Incentive Act and provide for a transfer from the Water Resources Cash Fund

Signed into law Apr 25, 2024 1 co-sponsor

Co-sponsor LB 1397

died · Co-sponsor

Redefine agricultural land and horticultural land for property tax purposes

died Apr 25, 2024 1 co-sponsor Track

Co-sponsor LB 1406

died · Co-sponsor

Provide for an active-duty military permit for state park entry

died Apr 25, 2024 1 co-sponsor Track

Co-sponsor LB 456

died · Co-sponsor

Provide for claims for monetary compensation for damage caused by elk or mountain lions and authorize the control of elk and mountain lion populations

died Apr 18, 2024 1 co-sponsor Track

Co-sponsor LB 107

died · Co-sponsor

Create the offense of digital grooming and prohibit using an electronic communication device or social media to engage in certain conduct with minors

died Apr 18, 2024 1 co-sponsor Track