LB 9 Legislature · 109th Legislature (2025-2026)

Change provisions relating to cigarette taxes and the Tobacco Products Tax Act and provide for regulation of products containing nicotine analogues

Nebraska's LB 9 updates tobacco tax and regulation laws to address new nicotine products. It defines "nicotine analogues" (substances chemically similar to nicotine or with similar effects) and creates a new category for "alternative nicotine products" (noncombustible items like vapes or gums containing nicotine, excluding e-cigarettes and FDA-regulated drugs). The bill adds taxes on these products, allows seizure of illegal items as contraband, and imposes penalties for violations. It directly affects retailers selling these products, requiring compliance with new tax rules and labeling. The law excludes e-cigarettes and FDA-approved nicotine products from its provisions.
Bill status signed all 5 stages cleared
Introduction
Jan 2025
Committee Review
Mar 2025
Legislature Passage
Apr 2025
Legislature Passage
Mar 2025
Signed into Law
May 2025
Introduced Jan 9, 2025 Signed May 1, 2025
Maddy AI version diff · 2 comparisons

What changed between versions

Introduced Enrollment and Review ER31 · 6 edits
MODERATE
The bill was amended during the Enrollment and Review process to correct section references, add new tax-related sections to the list of amended statutes, and fix minor wording errors. These changes ensure the bill accurately reflects the intended scope of tobacco tax regulations and aligns with related legislation.
Scope change
The bill now includes additional sections (77-4007 and 77-4008) in its scope of amendment, expanding the legislative reach to cover more tobacco-related statutes.
TECHNICAL

Added references to sections 77-4007 and 77-4008 to the list of amended statutes on page 1, line 9, to ensure all relevant tobacco tax provisions are covered.

Changed 'deficiency' to 'a deficiency determination' on page 1, line 10, to clarify the administrative process for tax assessments.

Replaced 'sanctions' with 'taxation of alternative nicotine products, sanctions' on page 1, line 10, to explicitly include new tax provisions for alternative nicotine products.

Corrected a section number reference from 28-1418.01 to 28-1418.01 (unchanged) but added 'and this section' to section 77-2622 references on pages 13 and 14 to ensure proper cross-referencing.

Fixed a duplicate section number error on page 21, line 1, changing '(6) (5)' to '(5)' for consistency in the definitions section.

Corrected a missing article by inserting 'a' before 'deficiency' on pages 14 and 21 for grammatical accuracy.

Floor votes · Legislature Mar 19, 2025

How they voted

410
Passed · 8 other
Total votes 49
Mar 19, 2025
N Nonpartisan49
41 Yea 8
83% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
27
Key actions
6
Committee
3
Amendments
1
Jun 6, 2025
Introduced
Provisions/portions of LB125 amended into LB9 by AM549
legislature
May 1, 2025
Signed into law
Approved by Governor on April 29, 2025
executive
Apr 25, 2025
Legislature · Passed
President/Speaker signed
legislature
Apr 25, 2025
Legislature · Passed
Passed on Final Reading 34-10*-5
legislature
Apr 17, 2025
Legislature · Passed
Enrollment and Review ER31 adopted
legislature
Mar 19, 2025
Legislature · Passed
General Affairs AM549 adopted
legislature
Mar 10, 2025
Legislature · Passed
Placed on General File with AM549
legislature
Jan 17, 2025
Committee
Rereferred to General Affairs Committee
legislature
Jan 13, 2025
Committee
Referred to Revenue Committee
legislature
Jan 9, 2025
Introduced
Date of introduction
legislature
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Jana Hughes
Jana Hughes
NNonpartisan
NE
24