Budget & Taxes

signed · Nebraska · Legislature Apr 17, 2026

LB 1165A: Appropriation Bill

This bill allocates $2 million from the Site and Building Development Fund to the Nebraska Department of Economic Development for fiscal year 2026-27 to support Legislative Bill 1165, with no funding designated for the following year. The funds are restricted to program expenses and cannot be used for employee salaries or travel costs. An emergency declaration allows the legislation to take effect immediately upon approval. The measure provides financial resources for a specific state program without creating new permanent funding sources.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates $2M to state economic development program, directly funding public services and government operations.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

signed · Nebraska · Legislature Apr 17, 2026

LB 1261A: Appropriation Bill

This bill appropriates $4,750 from the Nebraska Power Review Fund for each of the fiscal years 2026-27 and 2027-28 to support the Nebraska Power Review Board. The funds are designated to help carry out provisions from Legislative Bill 1261, which establishes the board's operations. The appropriation specifically excludes spending on permanent or temporary employee salaries and per diems. This measure provides financial resources for the board's program activities without expanding personnel costs.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill appropriates $4,750 annually to fund the Nebraska Power Review Board, providing financial resources for government program activities without expanding personnel costs.90% confidence ✓ EnergySupports EnergyBill provides funding for Nebraska Power Review Board to carry out provisions from LB 1261, which establishes board operations related to energy policy oversight.75% confidence | Rep's Stance ✗ Voted No ✗ Opposes 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 No ✗ Opposes Budget & Taxes

signed · Nebraska · Legislature Apr 17, 2026

LB 815: Provide for a tax on diesel fuels, change provisions relating to refunds for motor fuel taxes, the petroleum release remedial action fee, and the Motor Fuel Tax Enforcement and Collection Cash Fund, change and eliminate provisions of the Ethanol Development Act, and eliminate the Ethanol Production Incentive Cash Fund

LB 815 imposes a 9.5-cent-per-gallon tax on diesel fuels, effective January 1, 2019, which must be paid by fuel producers, suppliers, and distributors. It changes the rules for refunding motor fuel taxes and eliminates the Ethanol Production Incentive Cash Fund, which previously provided financial support to ethanol producers. The bill also modifies or removes several provisions from the Ethanol Development Act that governed ethanol-related tax programs. Additionally, it repeals multiple sections of existing law related to fuel taxes and ethanol incentives.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes 9.5¢/gal diesel tax generating revenue; eliminates ethanol incentive fund. Directly advances tax collection policy under budget/tax framework.95% confidence ✗ EnergyOpposes EnergyEliminates Ethanol Production Incentive Cash Fund, removing financial support for renewable energy producers and weakening ethanol industry incentives.85% confidence ✗ EnvironmentOpposes EnvironmentEliminates Ethanol Production Incentive Cash Fund, removing financial support for renewable fuel programs that promote cleaner energy alternatives.85% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

signed · Nebraska · Legislature Apr 17, 2026

LB 1001: Change and eliminate provisions relating to licensed racetrack enclosures, licenses and wagering on horseracing, assistance to problem gamblers, bingo, lotteries, raffles, gift enterprises, the Nebraska Commission on Problem Gambling, the Charitable Gaming Division of the Department of Revenue, keno at licensed racetrack enclosures, and the Compulsive Gamblers Assistance Fund

This bill changes Nebraska's regulations for racetracks and horseracing wagering. It requires existing racetracks to hold at least five live racing days and 50 races annually through 2030 (increasing to 15 days and 120 races yearly after 2030), while new tracks have phased-in requirements. The bill eliminates the Compulsive Gamblers Assistance Fund, moves the Problem Gambling Commission under the State Racing and Gaming Commission, and allows 18-year-olds to play keno at racetracks (previously restricted to 21+). These changes affect racetracks, problem gamblers receiving services, and state agencies managing gaming oversight.

Topics ✗ Budget & TaxesOpposes Budget & TaxesEliminates Compulsive Gamblers Assistance Fund, defunding a public service program under fiscal management.95% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

died · Nebraska · Legislature Apr 17, 2026

LB 1124: Increase the cigarette tax and state intent and change provisions relating to the distribution of cigarette tax proceeds

LB 1124 increases Nebraska's cigarette tax by $1.64 per pack (for ≤20 cigarettes) and redirects the majority of tax proceeds to specific state funds. It directs 97 cents per pack plus $1.25 million annually to the Nebraska Health Care Cash Fund for Medicaid programs, addressing smoking-related healthcare costs cited as exceeding $120 million yearly. The bill also allocates remaining funds to outdoor recreation, health services, building renewal, and public safety programs, while requiring the General Fund to receive the equivalent of 52.49 cents per pack. The changes take effect July 1, 2026, with Medicaid funding as the primary new focus.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases cigarette tax to fund Medicaid, health services, and public safety programs, directing proceeds to essential state funds per bill's explicit allocation.95% confidence ✓ HealthcareSupports HealthcareRedirects cigarette tax revenue to Medicaid health funds, citing smoking-related healthcare costs, explicitly funding public health programs.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

Track

signed · Nebraska · Legislature Apr 17, 2026

LB 1067: Change provisions relating to the Affordable Housing Trust Fund, the rate and disbursement of the documentary stamp tax, the Rural Workforce Housing Investment Fund, and the Middle Income Workforce Housing Investment Fund

LB 1067 adjusts how documentary stamp tax revenue is distributed to fund housing programs in Nebraska. It specifies that for every $2.82 collected on property transfers (deeds), 95 cents goes to the Affordable Housing Trust Fund, 75 cents each to the Rural Workforce and Middle Income Workforce Housing Investment Funds, and smaller portions to other housing-related funds. The bill harmonizes existing tax allocation rules across these funds and ensures collected revenue is used solely for designated housing purposes. This directly affects property sellers and buyers paying the transfer tax, with funds supporting affordable housing initiatives. The changes take effect upon enactment, modifying current tax distribution formulas.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects documentary stamp tax revenue to housing funds, increasing dedicated budget allocations for affordable housing programs through existing tax structure.95% confidence ✓ HousingSupports HousingAllocates documentary stamp tax revenue directly to Affordable Housing Trust Fund and workforce housing funds, explicitly funding housing programs per bill language.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

signed · Nebraska · Legislature Apr 17, 2026

LB 778: Change grant eligibility provisions under the Civic and Community Center Financing Act

Nebraska bill LB 778 amends the Civic and Community Center Financing Act to change grant eligibility rules. It prohibits municipalities from receiving state funding for community centers if they previously received grants for sports arenas (Sports Arena Facility Financing Act) or convention centers (Convention Center Facility Financing Act). For the 2023-2024 grant cycle, municipalities must partner with a certified creative district to qualify, with grants starting at $100,000 and coordinated with the Nebraska Arts Council. This temporary rule expires June 30, 2024. The bill directly affects cities seeking community center funding and certified creative districts.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRestricts state funding eligibility for community centers by barring municipalities with prior sports/convention center grants, limiting fiscal allocation.95% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes 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 No ✗ Opposes Budget & Taxes

signed · Nebraska · Legislature Apr 17, 2026

LB 924: Change powers of learning community councils and authorized uses of learning community levies

Nebraska's LB 924 changes how learning communities (groups of school districts collaborating on shared programs) can use property tax levies. It reduces the maximum allowable levy from 95 cents to just half a cent per $100 of taxable property valuation for specific purposes. The new levy funds elementary learning center facility leases, remodeling, and up to 50% of approved capital projects for focus schools or programs. This directly affects learning communities and their member school districts by restricting and redirecting their funding authority. The bill repeals the previous 95-cent levy provision and aligns with updated funding mechanisms under Section 79-2111.

Topics ✗ Budget & TaxesOpposes Budget & TaxesReduces max property tax levy rate for learning communities from 95¢ to 0.5¢ per $100 valuation, restricting tax authority for specific educational uses.95% confidence ✗ EducationOpposes EducationReduces maximum levy cap from 95¢ to 50¢ per $100 valuation, restricting funding flexibility for school facility projects and capital improvements.95% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes