Budget & Taxes

died · Nebraska · Legislature Apr 17, 2026

LB 1173: Provide for an annual filing fee for certain employers under the Employment Security Law, rename the Contractor and Professional Employer Organization Registration Cash Fund, and change permitted uses of such fund

Nebraska's LB 1173 establishes an annual $250 filing fee for employers with over $100,000 in annual payroll who submit quarterly wage reports under the state's Employment Security Law. The bill renames the "Contractor and Professional Employer Organization Registration Cash Fund" to "Contractor, Business, and Professional Employer Organization Registration Cash Fund" and specifies that fees collected will fund this renamed account. Employers with lower payrolls ($100,000 or less) and those qualifying for exemptions (e.g., self-employed contractors under $3,000 annual payroll) are not subject to this fee. The bill also modifies existing fee structures for contractor and professional employer organization registrations but does not change eligibility for unemployment benefits or employer tax obligations.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill imposes $250 annual fee on large employers to fund registration account, generating state revenue and supporting budget management.90% confidence

Sub-Topics Fees & Licensing

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died · Nebraska · Legislature Apr 17, 2026

LB 1037: Change provisions relating to negotiations and agreements between the Governor and federally recognized Indian Tribes relating to the collection and dissemination of any cigarette tax or certain other tobacco products tax collected on sales of such products made or sold on a federal recognized Indian tribe’s Indian country

Nebraska's LB 1037 modifies how the state handles cigarette and tobacco tax refunds for sales on tribal lands. It replaces individual refund applications with a new process where tribes can negotiate a tax refund formula with the Governor, capping refunds at taxes actually paid by tribal businesses on tribal land. The bill directly affects federally recognized tribes selling tobacco products on their own land (where state tax is precluded by federal law) and the state tax office. Key provisions require the Governor to negotiate in good faith with tribes upon request, establish a 60-day negotiation timeline, and ensure negotiated formulas don't exceed actual tribal tax payments.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill caps tobacco tax refunds at actual payments, preventing overpayment and promoting fiscal responsibility in state tax management.92% confidence

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died · Nebraska · Legislature Apr 17, 2026

LB 1167: State intent regarding appropriations to the Department of Economic Development

LB 1167 amends funding for Nebraska's Department of Economic Development's Industrial Recruitment program, specifying how $11 million in General Funds for fiscal year 2026-27 must be used. It directs this funding exclusively for state aid grants under the Business Innovation Act, with $3 million specifically allocated for microenterprise assistance grants. The bill also reappropriates unspent Cash Fund balances from the Site and Building Development Act and states legislative intent to allocate an additional $4.5 million in Cash Funds for future economic development efforts. This bill directly affects the Department of Economic Development and businesses receiving these targeted grants.

Topics ✓ Budget & TaxesSupports Budget & TaxesDirects $11M to Business Innovation Act grants, including $3M for microenterprise assistance, advancing economic development funding within budget allocation.90% confidence

Tags Economic Development

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died · Nebraska · Legislature Apr 17, 2026

LB 1140: Provide for distribution of appropriations to the State Department of Education for a pilot program in a city of the metropolitan class

LB 1140 amends Nebraska's education budget to allocate $500,000 in General Funds for a pilot program targeting young adults in a metropolitan-class city. The program focuses on multi-trade preapprenticeship training to prepare participants for registered construction apprenticeships and entry-level jobs. This funding is added to the State Department of Education's existing budget line for FY2026-27, specifically designated for this initiative. The bill does not specify a particular city but requires the program to operate within a metropolitan-class municipality.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $500,000 from General Funds to education pilot program, increasing public service funding within state budget appropriations.95% confidence ✓ EducationSupports EducationAllocates $500k to State Dept of Education for preapprenticeship pilot program, enhancing workforce training access through education funding.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill funds preapprenticeship training for young adults targeting construction jobs and apprenticeships, directly advancing workforce development and employment opportunities.85% confidence

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died · Nebraska · Legislature Apr 17, 2026

LB 1252: Provide for a retail delivery fee under the Nebraska Revenue Act of 1967

This bill would impose a 27-cent fee on every retail delivery of taxable tangible personal property (like online purchases delivered by vehicle) in Nebraska. Sellers would collect the fee from customers and remit it to the state Department of Revenue, which would credit the funds to the Property Tax Credit Cash Fund. The fee does not apply to exempt items, tax-exempt entities, new businesses (in their first year), or businesses with less than $500,000 in prior-year retail sales. It becomes effective January 1, 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes 27-cent delivery fee to fund Property Tax Credit Cash Fund, providing tax relief through dedicated revenue allocation.90% confidence

Sub-Topics Fees & Licensing Property Tax Tax Credits

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died · Nebraska · Legislature Apr 17, 2026

LB 872: Eliminate an income reduction for extraordinary dividends and certain capital gains for income tax purposes

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesCloses tax loophole for investment income, increasing state revenue by eliminating tax breaks for extraordinary dividends/capital gains.95% confidence

Sub-Topics Business Taxes Income Tax Tax Incentives

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died · Nebraska · Legislature Apr 17, 2026

LB 1030: Appropriate funds to the Department of Economic Development for state aid to development districts

This bill appropriates $XXX from Nebraska's General Fund for fiscal year 2026-27 to the Department of Economic Development. The funds are designated for Program 601 (Community and Rural Development) to provide state aid to development districts established under Nebraska law (sections 13-1901 to 13-1907). It directly affects development districts that support community and rural economic projects, such as infrastructure or business development initiatives. The bill creates no new policy but allocates existing state funds for this specific purpose.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates funds from General Fund for community/rural development programs, directly funding public services through state budget allocation.95% confidence

Sub-Topics State Budget

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died · Nebraska · Legislature Apr 17, 2026

LB 1206: Exempt income received by certificated teachers, paraeducators, and paraprofessionals from state income taxation

LB 1206 would exempt the income of certificated teachers, paraeducators, and paraprofessionals from Nebraska's state income tax. The bill amends Nebraska's tax code to exclude this specific group's earnings from taxable income calculations. This change directly affects educators working in Nebraska public schools who hold these roles. The policy creates a targeted tax exemption without altering other tax provisions or requiring new administrative processes.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts educators' income from state tax, providing targeted tax relief for middle-income public school staff, aligning with support indicators for tax relief.95% confidence ✓ EducationSupports EducationExempts educators' income from state tax, providing direct financial benefit to teachers - a clear support measure for educator compensation and retention.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentExempts educators' income from state tax, increasing net wages without altering base pay. Directly enhances compensation for teachers and support staff.95% confidence

Sub-Topics Income Tax Tax Incentives Teachers

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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

Sub-Topics Revenue Affordable Housing Housing Finance

died · Nebraska · Legislature Apr 17, 2026

LB 873: Provide for an excise tax on kratom products and change provisions of the Kratom Consumer Protection Act relating to adulterated products

Nebraska's LB 873 imposes a 10% excise tax on retail sales of kratom products starting July 1, 2027, requiring retailers to maintain electronic sales records and file monthly tax returns. It updates the definition of "adulterated" kratom products to include those containing specific alkaloids (like 7-hydroxymitragynine) without meeting legal definitions or mixed with dangerous non-kratom substances. Retailers and processors face escalating penalties: up to $1,000 for first violations, $5,000 for second, and up to $20,000 for third violations, with processors risking a 3-year sales ban for selling adulterated products. The tax revenue will fund the Property Tax Credit Cash Fund, and retailers may avoid penalties if they reasonably relied on a processor's representation that a product was compliant.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes 10% excise tax on kratom products, creating new state revenue stream under tax policy90% confidence

Sub-Topics Property Tax Revenue Sales Tax

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