Rep. John Cavanaugh

Maddy summaryNebraska's LB 849 exempts over-the-counter (OTC) drugs from state sales and use taxes, effective October 1, 2026. The bill amends tax code section 77-2704.09 to explicitly include OTC drugs in the list of tax-exempt items, alongside insulin, prescription drugs, and medical equipment. This directly affects Nebraska residents purchasing OTC medications, as they will no longer pay state sales tax on these products. The exemption applies to drugs meeting FDA labeling requirements for OTC status as defined in the bill.

Maddy summaryLB 933 protects Nebraska healthcare practitioners who recommend medical cannabis under the Nebraska Medical Cannabis Patient Protection Act. The bill shields doctors, nurses, and other licensed providers from disciplinary action - including license penalties or civil fines - when they provide a written recommendation or state in their professional opinion that a patient may benefit from cannabis for medical treatment. This applies specifically to recommendations for conditions like chronic pain or nausea, not general cannabis use. The law directly affects healthcare professionals who interact with medical cannabis patients in Nebraska.

Maddy summaryLB 932 would amend Nebraska's tax code to create a specific income tax adjustment for tip income and overtime compensation. This adjustment would directly affect workers who earn tips (such as in restaurants or hospitality) or receive overtime pay (common in hourly jobs). The bill adds these income types to the list of modifications applied to federal income when calculating state tax liability. The adjustment would change how these specific income sources are treated in Nebraska's tax computation, though the exact mechanism (e.g., deduction or credit) is not detailed in the provided text. This policy change updates the state's tax code to address these income categories.

Maddy summaryLB 930 would amend Nebraska's tax code to allow retired firefighters and law enforcement officers to deduct their annual retirement benefits from their state taxable income. This change would directly reduce the state income tax burden for eligible retired public safety officers. The bill creates a specific tax deduction for retirement benefits received by these groups, adjusting how their income is calculated for state tax purposes. The policy change is a concrete modification to Nebraska's tax code for this targeted group of retirees.

Maddy summaryNebraska's LB 931 creates a refundable state income tax credit for residents who purchase health insurance through the federal Marketplace. It directly affects low-to-moderate-income Nebraskans with federal adjusted gross income of $29,000 or less who qualify for the federal premium tax credit. The credit equals 100% of the federal credit for incomes up to $22,000, decreasing by 10% for each $1,000 over that threshold (e.g., 90% for $23,000). This credit is refundable, meaning eligible residents receive cash payments even if their state tax liability is zero.

Maddy summaryThis bill creates two key provisions to enhance firearm safety around minors in Nebraska. First, it establishes a civil cause of action against parents, guardians, or spouses who knowingly allow a child under 14 to possess a handgun or ammunition, making them strictly liable for all damages if the minor causes injury. Second, it creates a new criminal offense for leaving a loaded firearm in an unsecured location accessible to a minor. The bill amends existing statutes to define "child" (under 14) and "handgun," and clarifies that these provisions apply to handguns only - not other firearms. It directly affects adults responsible for minors' safety, imposing legal consequences for negligent firearm access.

Maddy summaryNebraska's LB 865 exempts sales tax on qualifying child care supplies, clothing, and school supplies during a specific two-day window (the last Friday of July through Sunday of the same weekend). The exemption applies to items priced at $100 or less per item, including baby monitors, diapers, backpacks, notebooks, and basic school materials, but excludes electronics, clothing accessories, and business purchases. Retailers must report these tax-free sales to the Tax Commissioner on their regular returns. This policy directly benefits parents and guardians purchasing essential items for children during that annual sales tax holiday.

Maddy summaryNebraska's LB 848 creates a temporary sales tax exemption for specific items during a three-day window each August (beginning 12:01 a.m. Friday to midnight Sunday). It exempts clothing under $100, school supplies under $50 per purchase, computer software under $350, graphing calculators under $150, and personal computers/peripherals under $1,500. The exemption applies only to items purchased for personal use during this period, excluding items like jewelry, sporting equipment, or furniture. This policy directly affects Nebraska residents buying these items for personal or educational use during the designated annual sales tax holiday.

Maddy summaryLB 1088 (Nebraska, 2026) requires individuals convicted of misdemeanor domestic violence crimes or subject to domestic abuse protection orders to surrender all firearms and ammunition within 48 hours. This applies to people ordered to comply by a court during sentencing for domestic violence, when issuing a protection order, or for violating such orders. The law mandates surrender to a law enforcement officer or designated person, with firearms stored securely and returned after the order period (up to 7 years for convictions). Violating this requirement is a Class I misdemeanor, and courts must notify individuals of their obligations and federal firearm restrictions.

Maddy summaryNebraska's LB 1097 adopts the State and Political Subdivisions Sexual Abuse Liability Act, allowing victims of child sexual abuse or sexual abuse involving individuals with developmental disabilities to sue state agencies and local governments (like school districts or cities) directly. The bill waives government immunity for these cases, meaning victims can pursue civil claims against public entities in the same way they could against private organizations. It extends the statute of limitations, permitting lawsuits within 12 years after the victim turns 21 for abuse claims under specific statutes (sections 28-319.01 or 28-320.01), while removing time limits for claims against the direct abuser. This policy change removes barriers to holding public entities accountable for sexual abuse occurring in their care or oversight.