Budget & Taxes

died · Nebraska · Legislature Apr 17, 2026

LB 1238: Change the cigarette tax and distribution of such tax and change taxes imposed under the Tobacco Products Tax Act

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases cigarette tax revenue allocation to public services including health, safety, and infrastructure through specific funding percentages.95% confidence

Sub-Topics State Budget

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died · Nebraska · Legislature Apr 17, 2026

LB 1244: Eliminate certain sales and use tax exemptions, impose sales and use tax on certain services, and change provisions relating to the Nebraska Job Creation and Mainstreet Revitalization Act

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesRemoves tax exemptions for services like lawn care and legal services, expanding taxable base to increase state revenue. Closes loopholes, aligning with fiscal responsibility.90% confidence

Sub-Topics Sales Tax

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died · Nebraska · Legislature Apr 17, 2026

LB 932: Provide an income tax adjustment for tip income and income received from overtime compensation

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax relief for lower/middle-income workers (tips/overtime earners) by adjusting tax calculation method, aligning with tax relief indicator.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentAdjusts tax treatment for tip/overtime income, increasing net earnings for workers in service/hospitality sectors, directly supporting compensation standards.90% confidence

Sub-Topics Business Taxes Income Tax Labor Standards

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died · Nebraska · Legislature Apr 17, 2026

LB 848: Provide for exemption from sales tax for purchases of clothing, personal computers, and school supplies for a prescribed period

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides temporary sales tax exemption on essential items (clothing, school supplies), reducing tax burden for lower/middle-income families during back-to-school season.95% confidence ✓ EducationSupports EducationExempts school supplies, computers, and clothing under $100 from sales tax, reducing costs for families and improving access to educational materials during back-to-school period.85% confidence ✓ TechnologySupports TechnologyExempts personal computers/peripherals under $1,500 from sales tax, lowering costs for access and promoting digital equity during back-to-school period.85% confidence

Sub-Topics Sales Tax Tax Incentives

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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

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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