LB 856 imposes a 5% excise tax on gas stations, convenience stores, and liquor stores selling alcohol, tobacco, or cigarettes for off-premises consumption operating in designated low-income census tracts (qualified census tracts). The tax, collected like sales tax starting January 2027, funds a Community Reinvestment Fund directing money to federally qualified health centers, homeless services, healthy food access, childcare, and community development programs. Covered businesses must annually report community investments (like local hiring or health center partnerships) and will receive public ratings based on their contributions, with "Outstanding" or "Satisfactory" ratings unlocking website recognition and grant eligibility. The bill targets businesses in areas facing health disparities and disinvestment, using revenue to support local services.
LB 776 requires Nebraska state agencies to annually review all fees they charge starting January 1, 2027. Each agency must determine if fees cover their actual costs without exceeding what's necessary. This applies to all state departments, boards, bureaus, and commissions that charge fees for services or permits. The bill aims to ensure fees are cost-reflective but not overly burdensome, without changing specific fee amounts.
This bill amends Nebraska's criminal code to clarify and expand definitions related to financial fraud. It defines "intent to defraud" (Section 28-618(10)) and prohibits conduct involving financial transaction devices with the purpose of defrauding others or depriving them of property. The key provisions harmonize existing laws and create new prohibitions around unauthorized use of financial devices, including counterfeit or altered devices. The bill title mentioning "mail receptacle keys" appears inconsistent with the actual content, which focuses solely on financial transaction fraud. It directly affects individuals committing financial fraud through devices like credit cards or payment systems.
This bill requires Nebraska law enforcement officers on duty to wear clear identification displaying their name, badge number, and agency name, and prohibits them from wearing facial coverings or disguises that obscure their identity. It directly affects all state, local, tribal, and federal officers working in Nebraska during routine operations. Exceptions include covert operations, health protection (like masks for airborne diseases), and safety gear for smoke or toxins. The law aims to improve public trust and officer accountability by ensuring visible identification during interactions.
This bill proposes a constitutional amendment to lower Nebraska's voting age from 18 to 16. It would allow residents who turn 16 on or before November's Election Day to vote in the calendar year they reach 16, provided they meet residency requirements. The amendment must be approved by Nebraska voters in the November 2026 general election. If passed, it would change Article VI, Section 1 of Nebraska's Constitution to reflect the new voting age. This is a procedural change requiring voter ratification, not an immediate law.
Nebraska's LB 857 updates the state's tax code to align with current federal tax references. It amends Section 77-2714 of the Nebraska Revenue Act of 1967 to specify that references to federal income tax laws now include the Internal Revenue Code of 1986 as amended through January 1, 2024, and related regulations. This change affects all Nebraska taxpayers, businesses, and tax-exempt organizations subject to state income tax by ensuring Nebraska's tax definitions match the latest federal standards. The bill does not alter tax rates or create new obligations - only updates how federal tax references are applied in state law.
Nebraska's LB 734 requires the Department of Health and Human Services to apply for a federal waiver that would eliminate work requirements for certain Supplemental Nutrition Assistance Program (SNAP) participants. It repeals existing state rules enforcing work requirements under SNAP, such as those affecting able-bodied adults without dependents. The bill also mandates an annual report to the legislature on SNAP outreach efforts and requires the development of a state outreach plan to increase program access. This change would directly affect SNAP recipients currently subject to work requirements, potentially allowing them to receive benefits without meeting work hours if the federal waiver is approved.
Nebraska's LB 884 amends election laws to require the Secretary of State to verify voter citizenship using federal data (like the Systematic Alien Verification for Entitlements Program), with cooperation from the Attorney General and DMV, directly affecting voter registration. It bans political party markings on ballot envelopes, mandates white ballots for most elections (with limited exceptions), and requires direct transport of sealed ballot boxes to central counting locations. The bill also updates poll watcher rules, requiring unobstructed viewing of ballot counting via video and restricting observers to non-partisan, non-candidate affiliated individuals. These changes apply to all voters and election officials statewide during general and local elections.
LB 963 prohibits Nebraska state agencies from entering into any agreements related to immigration enforcement - such as detaining or arresting individuals for immigration purposes - without prior approval from the Nebraska Legislature. This applies to all state agencies and officials, making unapproved agreements void and unenforceable, with a specific exception for agreements related to human trafficking enforcement. The bill also defines "immigration enforcement agreement" broadly to include contracts, memorandums, or leases with public entities, while excluding human trafficking-related cooperation. It does not change current prison detention policies but modifies definitions in the Nebraska Treatment and Corrections Act to align with these new requirements.
LB 885 would change Nebraska law to allow the Governor to remove the state investment officer without needing to provide a specific reason (eliminating the current "for cause" requirement). Currently, the officer can only be removed by the council or Governor for a stated reason, but this bill replaces that with a provision giving the Governor sole authority to remove the officer at any time. The bill repeals the existing law that required removal for cause and directly affects the state investment officer, who would now be subject to removal solely at the Governor's discretion. This change modifies the removal process without altering the officer's appointment or salary terms.
Nebraska's LB 854 requires all law enforcement officers to wear clear, visible identification displaying their name, badge number, and agency during routine duties, while prohibiting facial coverings like masks or hoods. The bill directly affects all Nebraska law enforcement officers, including local police, sheriffs, state patrol, and federal officers operating in the state. Exceptions allow facial coverings for health protection (e.g., disease masks), safety during high-risk incidents (shootouts, terrorist situations), or specific equipment like motorcycle helmets. Violations are classified as a Class III misdemeanor. The law does not apply to covert operations or situations where transparent face shields are used.
Nebraska's LB 802 lowers individual income tax rates for higher earners starting in 2026. It reduces the top marginal tax rate (rate three) from 5.01% to 4.55% and the highest rate (rate four) from 6.84% to 4.55% for tax years beginning January 1, 2026, through 2027. These changes directly affect Nebraska residents filing individual income tax returns who earn above $28,999 as single filers or $57,999 as married couples filing jointly. The bill modifies existing tax brackets without altering the income thresholds for each bracket.
