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.
LB 1109 eliminates specific sales and use tax exemptions (including those for energy-related items and certain nonprofit purchases) and removes a renewable energy tax credit. It modifies provisions under the Nebraska Advantage Research and Development Act regarding tax credits and updates the ImagiNE Nebraska Act. The bill repeals several existing tax sections (77-2701.54, 77-2704.57, etc.) and requires a revised tax expenditure report detailing revenue losses from exemptions. These changes directly affect businesses and organizations currently benefiting from the eliminated exemptions and credits.
Nebraska's LB 868 creates an inheritance tax exemption for property transferred from a person who was a homicide victim. This directly affects individuals inheriting assets from someone killed in a homicide, as they may qualify for the exemption by filing an application with the Department of Revenue. The bill changes the tax payment deadline: if an exemption application is filed within 12 months of the death, the tax becomes due 12 months after the exemption determination (not the death date). The exemption applies to deaths on or after June 1, 2026, and requires either a homicide conviction or a court determination that the decedent was a victim.
This bill amends Nebraska's Reading Improvement Act to clarify funding for evidence-based reading instruction. It specifies that $2 million annually from the Education Future Fund will be allocated for regional coaches and teacher training (for kindergarten through third grade) during fiscal year 2026-27, replacing prior language covering 2024-25 through 2029-30. The funding supports professional development for teachers in approved schools and early childhood programs. It directly affects schools, teachers, and the State Department of Education by mandating specific annual funding for literacy training programs. The change updates the appropriation timeline but does not alter the program's core requirements.
This proposed constitutional amendment changes how Nebraska property taxes are calculated. It establishes two valuation methods for real property: "fair market value" (determined by assessors) and "taxable market value" (used for baseline tax liability), while capping annual tax increases at a set percentage for most properties. It includes key exceptions for agricultural and horticultural land, allowing separate tax treatment that doesn't require uniformity with other property types. The amendment also addresses emergency tax levies and eliminates conflicting existing constitutional provisions related to property taxation.
LB 1208 requires Nebraska public school districts to allocate at least 50% of their general fund budget toward teacher salaries and benefits for the 2026-27 school year and all subsequent years. This directly affects all local school districts by mandating a specific spending threshold for educator compensation. The key provision, found in Section 2 of the bill, sets this 50% minimum for teacher-related expenditures within the total general fund budget. The bill amends the Tax Equity and Educational Opportunities Support Act to establish this requirement and repeals the original section of the law.
Nebraska's LB 1238 increases the cigarette tax to 64 cents per package (for up to 20 cigarettes) and changes how the revenue is distributed. The tax applies to wholesale cigarette distributors, and the collected funds will be allocated as follows: 50% to the General Fund, 2% to Outdoor Recreation, 10% to Health Services, 26% to Building Renewal, 5% to Public Safety Communications, 6% to Health Care, and 1% to Capital Construction. These funding allocations take effect July 1, 2026, with specific minimums tied to historical fiscal years. The bill also harmonizes tax provisions under the Tobacco Products Tax Act and repeals prior sections.
LB 1244 removes existing sales and use tax exemptions for specific services, making them taxable for the first time. It directly affects businesses providing services like vehicle maintenance, lawn care, veterinary care, legal services, and personal care (e.g., haircuts), as well as consumers who purchase these services for personal use. The bill adds tax to services previously exempt under categories such as "cleaning and repair of other tangible personal property" and "lawn care, gardening, and landscaping services." It also requires the state to report on tax exemptions, including a new category tracking services subject to the new tax. This changes the tax base by expanding coverage beyond physical goods to include many personal service transactions.
LB 932 would amend Nebraska's tax code to create a specific income tax adjustment for tip income and overtime compensation. This adjustment would directly affect workers who earn tips (such as in restaurants or hospitality) or receive overtime pay (common in hourly jobs). The bill adds these income types to the list of modifications applied to federal income when calculating state tax liability. The adjustment would change how these specific income sources are treated in Nebraska's tax computation, though the exact mechanism (e.g., deduction or credit) is not detailed in the provided text. This policy change updates the state's tax code to address these income categories.
Nebraska's LB 848 creates a temporary sales tax exemption for specific items during a three-day window each August (beginning 12:01 a.m. Friday to midnight Sunday). It exempts clothing under $100, school supplies under $50 per purchase, computer software under $350, graphing calculators under $150, and personal computers/peripherals under $1,500. The exemption applies only to items purchased for personal use during this period, excluding items like jewelry, sporting equipment, or furniture. This policy directly affects Nebraska residents buying these items for personal or educational use during the designated annual sales tax holiday.
