Nebraska's LB 978 creates a new civil cause of action allowing victims of exposure to prohibited content - including child sexual abuse material, material promoting such content, or obscene material - to sue individuals or entities that distribute, facilitate access to, or create such content online. The bill specifically permits minors or individuals depicted in prohibited content to seek damages, attorney fees, and equitable relief, while shielding internet utilities from liability for hosting third-party content they didn’t create. It also explicitly protects judges, attorneys, and their staff from liability when viewing such content in good faith for official purposes. The law applies alongside existing legal remedies and does not require a criminal conviction for victims to pursue civil claims.
This bill changes Nebraska's penalty for violating open burning bans and adds a fee for violators. It amends Section 81-520.02 to classify violations as a Class III misdemeanor (previously described as "Class III IV misdemeanor" in the text) and authorizes municipalities or fire districts to charge violators fees covering their costs for responding to and extinguishing fires caused by the violation. The fee must reflect the approximate cost of the fire response. The original penalty section is repealed, and the new fee mechanism applies to violations of sections 81-520.01 or 81-520.03-81-520.05.
This resolution expels Senator Dan McKeon (District 41) from the Nebraska Legislature for violating workplace harassment policies. The resolution cites specific findings: inappropriate sexual remarks, unwanted physical contact with a female staffer, violating a no-contact directive after a complaint, retaliatory messaging, and creating a hostile work environment that disrupted legislative operations. It also notes his public minimization of the conduct and prior pattern of behavior. The expulsion follows a formal investigation and the Executive Board's unanimous recommendation, requiring a two-thirds vote per Nebraska Constitution Article III, section 10. This procedural resolution directly affects Senator McKeon and creates a vacancy in District 41.
This bill changes how boards of trustees are elected in Nebraska's sanitary and improvement districts. It modifies voting rules so that starting four years after the first election, two trustees will be elected only by residents owning property in the district, while three trustees will be elected by all property owners (including non-residents) in the district. The bill also clarifies requirements for candidates representing entities like LLCs or corporations, requiring documentation and specific ballot formatting. These changes directly affect property owners and their designated representatives in districts governed by these laws. The bill amends sections 31-735 and 31-741 of Nebraska law and repeals the original provisions.
This bill modifies fees for businesses distributing cash-based amusement devices (like arcade machines) in Nebraska. It requires a $200 annual fee per device, capped at $10,000 yearly, with all collected fees directed to the Department of Revenue Enforcement Fund. The changes apply specifically to distributors of cash devices under the Mechanical Amusement Device Tax Act, altering existing licensing fee structures.
Nebraska's LB 919 allows government offices to use durable, accessible record-keeping methods like microfilm or digital formats instead of physical documents for public records. It amends statutes to require that when using these methods, original documents need not be retained after verification of accuracy and quality, with security copies maintained per state standards. This applies to county registers of deeds (for bankruptcy filings and tax liens) and the Secretary of State's office (for tax lien notices). The bill directly affects how local and state agencies store and maintain public records, streamlining record-keeping while ensuring accessibility.
Nebraska's LB 923 updates county record-keeping requirements. It requires county clerks in counties with 150,000+ residents to maintain a perpetual inventory of county property (replacing annual estimates), modernizes warrant systems to allow electronic signatures and summary warrants for multiple funds, and moves discharge records for veterans from county clerks to the State Archives. The bill also eliminates the requirement for counties to register farm/ranch/home names and fully repeals outdated sections of law. These changes directly affect county clerks, treasurers, and veterans' records access.
Nebraska'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.
LB 1025 imposes a new excise tax on social media companies that collect consumer data from Nebraska residents. Starting January 1, 2027, companies must pay tax based on the number of Nebraska consumers whose data they collect monthly: $0 for under 50,000 users, $0.10 per user over 50,000 but under 250,000, and $40,000 plus $0.25 per user over 250,000 but under 500,000. The tax directly affects for-profit social media platforms meeting the bill's definition (excluding search engines, email services, and certain professional tools). It targets data collection practices rather than platform usage, creating a tiered revenue stream for Nebraska.
This bill eliminates a tax reduction currently available for extraordinary dividends and certain capital gains when calculating Nebraska income tax. It directly affects Nebraska taxpayers who receive these specific types of investment income, ending the existing tax break. The change takes effect for taxable years beginning on or after January 1, 2026, under the federal tax code. The bill repeals two specific sections of Nebraska's tax code (77-2715.08 and 77-2715.09) that previously provided this reduction.
LB 1023 eliminates the sales and use tax exemption for admissions to nationally accredited zoos and aquariums operated by public agencies or nonprofit organizations primarily for educational, scientific, or tourism purposes. This change means these facilities will begin charging sales tax on admissions starting October 1, 2026. The bill directly affects zoos and aquariums currently exempt from this tax under Nebraska law. It modifies Section 77-2704.67 of the Nebraska Revised Statutes to remove the exemption provision, effective October 1, 2026.
LB 1016 requires Nebraska's Department of Health and Human Services to apply for a federal waiver by July 1, 2026, to allow Medicaid reimbursement for traditional healing services. This bill directly affects Medicaid beneficiaries, particularly American Indian and Alaska Native communities, by enabling access to culturally grounded health practices previously excluded from coverage. Key provisions mandate tribal consultation in defining services and provider eligibility, ensure traditional healing does not replace standard Medicaid care, and require budget neutrality. The waiver aims to improve health equity through services developed with tribal nations, as specified in the bill's requirement for federal approval under Section 1115 of the Social Security Act.
