Budget & Taxes

signed · Nebraska · Legislature Apr 17, 2026

LB 365A: Appropriation Bill

LB 365A is an appropriation bill that allocates specific funds to support Legislative Bill 365. It provides $9,634 in General Funds and $15,476 in federal funds for fiscal year 2026-27, and $19,268 in General Funds and $30,952 in federal funds for fiscal year 2027-28 to the Department of Health and Human Services' Program 348. These funds are explicitly designated for "state aid" related to LB 365 and cannot be used for state employee salaries or per diems. The bill directly affects the Department of Health and Human Services' Program 348 by funding its implementation under LB 365.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates specific state and federal funds to Health and Human Services program for state aid, directly funding essential services per budget appropriation.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · Nebraska · Legislature Apr 17, 2026

LB 803: Adopt the First-Time Home Buyer Savings Account Act and change provisions relating to the Sports Arena Facility Financing Assistance Act, the Property Tax Growth Limitation Act, the Domestic Violence and Human Trafficking Service Providers Tax Credit Act, property tax valuation and levy procedures, homestead exemptions, and income taxes

This bill changes Nebraska's rules for listing taxable tangible personal property, such as business equipment or vehicles. It requires property owners to file annual forms with county assessors by May 1, using forms provided by the Tax Commissioner. The bill also clarifies that those seeking exemptions under the Nebraska Advantage Act or ImagiNE Nebraska Act must submit required documentation by the same deadline, or lose the exemption. Failure to file on time results in forfeiture of exemptions, even if taxable property is still listed under standard rules.

Topics ✓ Budget & TaxesSupports Budget & TaxesEnforces timely exemption documentation, closing potential tax avoidance loopholes and ensuring consistent tax revenue collection per fiscal management standards.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · Nebraska · Legislature Apr 17, 2026

LB 966: Adopt the Hunger-Free Schools Act and provide for an appropriation

LB 966, the Hunger-Free Schools Act, requires Nebraska public and nonprofit private schools participating in federal meal programs to provide free breakfasts and lunches to students who qualify for reduced-price meals under federal rules. The State Department of Education will reimburse schools for the difference between federal funding rates for free meals versus reduced-price meals, based on the previous school year's data. This directly affects schools serving qualifying students, ensuring they receive funding support for meals provided at no cost to those students. The bill replaces previous reimbursement rules and repeals outdated sections of law related to school meal programs.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires state reimbursement for meal cost differences, directly allocating state funds to support school nutrition programs as essential public service funding.90% confidence ✓ EducationSupports EducationProvides state reimbursement for meal cost differences, ensuring free meals for qualifying students and expanding access to school nutrition programs.95% confidence ✓ HealthcareSupports HealthcareExpands access to nutritious school meals for qualifying students, a public health initiative directly aligning with healthcare topic's focus on public health programs and access.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · Nebraska · Legislature Apr 17, 2026

LB 901: 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

This bill changes Nebraska's sales tax rate schedule and adjusts how tax revenue is distributed to state funds. It sets the sales tax rate at 5.5% from October 2025 through July 2027, with a reduced rate of 2.75% in certain "good life districts" during that period. The bill also modifies fund distributions, continuing to direct vehicle-related sales tax revenue (for motorboats, ATVs, etc.) to the Game and Parks Commission Capital Maintenance Fund, while adding a requirement to transfer a portion of these funds to the Emergency Medical System Operations Fund starting July 2024. Additionally, it adjusts how highway-related tax revenue is split between the Highway Trust Fund and Highway Allocation Fund.

Topics ✓ Budget & TaxesSupports Budget & TaxesReduces sales tax rate to 2.75% in designated districts, providing targeted tax relief while maintaining fund allocations for Game and Parks capital projects.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · Nebraska · Legislature Apr 17, 2026

LB 826: Change provisions relating to late applications for homestead exemptions

LB 826 amends Nebraska law to change deadlines and requirements for homestead exemption applications, directly affecting homeowners and veterans seeking property tax relief. It allows late applications for specific circumstances - such as medical conditions, spouse death, or delayed veteran status certification - with a new deadline of June 30 of the year property taxes become delinquent, requiring supporting documentation. The bill also modifies veteran exemption rules, requiring annual filings only every five years (in divisible years) and ensuring surviving spouses retain the exemption for the remaining five-year period after a veteran’s death. These changes aim to provide flexibility for eligible residents while standardizing filing processes.

Topics ✓ Budget & TaxesSupports Budget & TaxesEnables property tax relief for homeowners/veterans via expanded homestead exemption eligibility, reducing tax burden through modified application deadlines and requirements.95% confidence ✓ VeteransSupports VeteransAllows late veteran exemption applications for medical/spouse death, easing property tax relief access with flexible deadlines85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · Nebraska · Legislature Apr 17, 2026

LB 1205: Require the Department of Economic Development to award grants under the Business Innovation Act

LB 1205 requires Nebraska's Department of Economic Development to award grants under the Small Business Investment Program to support small businesses. The bill directs funding to microloan organizations, technical assistance groups, and innovation hubs that provide loans and business support to small businesses, with a focus on job creation and helping low-income communities. Key requirements include a $3 million annual funding limit, a 35% nonstate matching fund requirement for recipients, and mandating that at least 50% of funds support business technical assistance. This bill directly affects small business support organizations and microenterprises across Nebraska, particularly in rural and economically distressed areas.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $3M annually for small business grants, directing state funds to support job creation and low-income communities, funding essential economic development programs.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill explicitly focuses on job creation through small business grants and supporting low-income communities, directly advancing employment standards.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · Nebraska · Legislature Apr 17, 2026

LB 852: Provide for the recapture of funding distributed from the Convention Center Support Fund to certain recipients

LB 852 requires that a portion of Nebraska's Convention Center Support Fund - used for convention center assistance to metropolitan cities - must be allocated to high-poverty areas (defined as census tracts with over 30% below the poverty line). Specifically, 10% of funds for certain cities and 100% of funds for others must be directed to these areas for historical preservation, reducing street and gang violence, and supporting small businesses. Affected areas must form a community committee with public hearings and resident appointments to manage the spending. This bill directly affects metropolitan cities receiving convention center funds and the high-poverty neighborhoods that receive the allocated resources.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects existing Convention Center funds to high-poverty areas for community programs, advancing targeted fiscal allocation for underserved communities.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · Nebraska · Legislature Apr 17, 2026

LB 1165: Adopt the Grow the Good Life Act, provide an income tax credit, change provisions relating to the Convention Center Facility Financing Assistance Act, the ImagiNE Nebraska Act, the Nebraska Advantage Act, and the Site and Building Development Act, and create grant programs to help employers retain or attract employees and to assist cities of the first class impacted by private entity closure or downsizing

LB 1165 amends Nebraska's Key Employer and Jobs Retention Act to adjust the wage retention credit to 5% of wages paid to retained employees earning at least the state average wage, with annual and total spending caps. It creates a new Department of Labor grant program to help employers retain or attract workers after a change in ownership and control, particularly for businesses meeting key employer criteria. The bill also modifies credit percentages under the ImagiNE Nebraska Act and adds capital improvement grants for eligible employers under the Site and Building Development Act. These changes apply to key employers with at least 1,000 equivalent employees in Nebraska during a base year, including those facing ownership transitions.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates tax credits and grant programs to help employers retain workers, promoting economic growth and fiscal management through targeted incentives.85% confidence ✓ Labor & EmploymentSupports Labor & EmploymentCreates wage retention credit (5% for state avg wage) and grant program to help employers retain workers, supporting employment stability.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · Nebraska · Legislature Apr 17, 2026

LB 1235: Change provisions of the Nebraska Liquor Control Act and the Nebraska Medical Cannabis Regulation Act

LB 1235 updates Nebraska's medical cannabis laws by amending the Nebraska Medical Cannabis Patient Protection Act and Nebraska Medical Cannabis Regulation Act. It establishes a patient and caregiver registry, creates a directory of healthcare practitioners who can recommend cannabis, and sets licensing requirements for practitioners and cannabis businesses. The bill introduces sales tax on medical cannabis (separate from marijuana taxes), outlines commission powers for regulation and enforcement, and defines key terms like "qualified patient" and "allowable amount." These changes directly affect medical cannabis patients, their caregivers, healthcare providers, and the Nebraska Medical Cannabis Commission.

Topics ✓ Budget & TaxesSupports Budget & TaxesIntroduces sales tax on medical cannabis, establishing new state revenue source under fiscal management provisions.90% confidence ✓ HealthcareSupports HealthcareCreates registry/directory for healthcare practitioners to recommend medical cannabis, improving patient access to treatment options within healthcare framework.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · Nebraska · Legislature Apr 17, 2026

LB 304: Eliminate a sunset date for the federal Child Care Subsidy program and state intent regarding funding

LB 304 removes the expiration date (sunset) for Nebraska's participation in the federal Child Care Subsidy program, making the program permanent beyond its current September 30, 2026, deadline. It directly affects low-income families with children who qualify for child care assistance based on income thresholds (up to 185% of the federal poverty level before October 1, 2026, or 130% after). The bill maintains existing eligibility rules, including transitional assistance for families exceeding income limits, and ensures funding comes from federal Child Care Development Block Grant funds rather than state general funds. It does not change income levels or subsidy structures but extends the program's duration indefinitely.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill extends permanent funding for child care subsidies, maintaining state support for low-income families without sunset expiration, aligning with funding essential programs.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes