Interim study to examine adjustments to county revenue sources and elimination of unnecessary county expenses to compensate for a phaseout of the Nebraska inheritance tax by 2029

This legislative resolution directs the Nebraska Revenue Committee to conduct a study on how counties can adjust their funding and cut costs to replace money lost when the state inheritance tax is phased out by 2029. The study will specifically look at removing unnecessary county requirements, identifying current revenue sources other than property taxes, and finding ways to modify existing revenue streams. The goal is to ensure counties have enough money to perform their duties while the state simplifies its tax structure. The committee is required to submit its findings and recommendations to the Legislature once the review is complete.