Adopt the Domestic Violence and Human Trafficking Service Providers Tax Credit Act, change provisions related to the confidentiality of shared information, the distribution of certain tax revenue, contracts between the Tax Commissioner and collection agencies, the collection and enforcement of delinquent income tax claims, the ImagiNE Nebraska Act, the Kratom Consumer Protection Act, the Mechanical Amusement Device Tax Act, and the Nebraska Advantage Research and Development Act, provide for fees, provide an excise tax on kratom, eliminate certain personal property and sales and use tax exemptions and a tax credit, and terminate the Department of Revenue Miscellaneous Receipts Fund

New tax credits totaling over $2.7 million were added, including $240,000 for tribal domestic violence programs, $150,000 for a statewide nonprofit coalition, and $1.044 million for entities operating shelters for victims of domestic violence or human trafficking.

The original provisions establishing specific sales tax rates (ranging from 2.75% to 5.5%) for motorboats, personal watercraft, all-terrain vehicles, and utility-type vehicles were removed.

New effective dates were added, such as tax credits applying to years beginning on or after January 1, 2027, and administrative actions required by October 31, 2026.

New rules were added requiring credit recipients to notify the Department of Revenue before selling tax credits to another taxpayer, with a mandatory 30-day waiting period before the new owner can claim the credit.

New provisions were added requiring state agencies to disclose confidential information to each other upon request for the purpose of administering laws, with strict penalties for unauthorized disclosure.

New fees were added to the tax liability for delinquent claims, including a $25 or 10% fee and additional charges for actual collection costs incurred by the department.

New definitions were added for 'Department' (Department of Revenue), 'Nonprofit organization' (501(c)(3) status), and 'Tribal' (as defined in existing statutes).