Budget & Taxes (Revenue)

died · Nebraska · Legislature Apr 17, 2026

LB 1152: Adopt the New Taxpayer Recruitment Grant Act

LB 1152 creates a state grant program to help Nebraska cities, counties, tribes, and nonprofits recruit new households relocating from outside the state. Applicants must cover 20% of program costs and target households with annual incomes of at least $55,000. Grants fund relocation incentives and program administration, with payments tied to meeting half the household recruitment goal. Recipients must report semiannually on applications, approved households, and economic impact like tax revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates grant program targeting $55k+ income households to boost tax revenue, requiring reporting on economic impact including tax revenue, promoting fiscal growth through recruitment.95% confidence

Sub-Topics Revenue Tax Incentives

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died · Nebraska · Legislature Apr 17, 2026

LB 583: Change provisions relating to the rate and disbursement of the documentary stamp tax, the Child Care Grant Fund, child care grants, the Military Installation Development and Support Fund, the Affordable Housing Trust Fund, the Innovation Hub Cash Fund, the Economic Recovery Contingency Fund, and the Health Care Homes for the Medically Underserved Fund

LB 583 adjusts how Nebraska's documentary stamp tax revenue funds seven existing programs, including the Child Care Grant Fund, Military Installation Development Fund, and Affordable Housing Trust Fund. It harmonizes rules across these funds, such as setting a $15,000 maximum for child care grants (no more than once every three years) and requiring matching funds for military installation projects. The bill specifies that tax revenue must be distributed to designated programs, like $100,000 annually for veterans' mental health services under the Military Fund. These changes streamline administration and clarify funding allocations without creating new programs or altering eligibility criteria.

Topics ✓ Budget & TaxesSupports Budget & TaxesDirects documentary stamp tax revenue to designated funds (child care, housing, military) ensuring dedicated funding for public services without tax increases or defunding.95% confidence ✓ HealthcareSupports HealthcareBill allocates documentary stamp tax revenue to the Health Care Homes for the Medically Underserved Fund, explicitly funding healthcare access for underserved populations.95% confidence ✓ HousingSupports HousingBill explicitly directs documentary stamp tax revenue to Affordable Housing Trust Fund, mandating annual funding allocation for housing programs.95% confidence

Sub-Topics Revenue Substance Abuse Affordable Housing Housing Finance Property Development

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died · Nebraska · Legislature Apr 17, 2026

LB 421: Allow an authorized gaming operator to conduct sports wagering by means of an online sports wagering platform under the Nebraska Racetrack Gaming Act and change the distribution of taxes collected from sports wagering

LB 421 would allow licensed Nebraska racetracks to offer online sports betting through approved platforms under existing gaming laws. It prohibits betting on in-state college sports events and bans athletes, coaches, referees, and others with insider access from wagering. The bill also changes how tax revenue from sports betting is distributed to state and local entities. This proposed legislation affects licensed racetrack operators and state tax allocations but remains pending in committee.

Topics ✓ Budget & TaxesSupports Budget & TaxesChanges tax revenue distribution from sports wagering to state/local entities, directly impacting budget allocation and fiscal management under existing gaming laws.90% confidence

Sub-Topics Revenue

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died · Nebraska · Legislature Apr 17, 2026

LB 677: Change provisions of the Nebraska Medical Cannabis Regulation Act and provide for regulation of medical cannabis

Nebraska LB 677 updates the state's medical cannabis framework by clarifying key definitions (like "cannabis products" and "caregivers"), establishing new licensing rules for cultivators and dispensaries, and imposing a special sales tax on medical cannabis sales. It prohibits open cannabis containers in vehicles, removes medical cannabis from existing marijuana tax categories, and directs tax revenue to specific state funds. The bill directly affects qualified patients, registered caregivers, cannabis businesses, and the Nebraska Liquor Control Commission, which now oversees regulation. It also repeals outdated provisions and harmonizes existing laws, though it remains pending in committee as of March 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes special sales tax on medical cannabis and directs revenue to state funds, generating new tax revenue for fiscal management.90% confidence ✓ HealthcareSupports HealthcareRegulates medical cannabis access, enabling patient treatment under healthcare framework per bill's focus on medical use and patient access provisions90% confidence

Sub-Topics Revenue Sales Tax

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died · Nebraska · Legislature Apr 17, 2026

LB 503: Authorize the designation of American energy friendly counties and change provisions relating to privately developed renewable energy generation facilities and the nameplate capacity tax

Nebraska's LB 503 creates a program allowing counties to become "American energy friendly counties" to earn additional tax revenue from privately owned renewable energy facilities (like solar and wind installations). To qualify, counties must relax zoning rules - permitting renewable projects by right without discretionary approvals, setting noise limits at 50 decibels, and limiting setbacks (e.g., 300 feet for solar). The Department of Revenue will track designated counties and the annual tax revenue generated from these facilities. This policy directly affects county governments (through new revenue options) and renewable energy developers (by standardizing local permitting requirements).

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates new tax revenue stream for counties via renewable energy projects, directly advancing fiscal management through increased tax collection from designated 'American energy friendly counties'.95% confidence ✓ EnergySupports EnergyBill removes zoning barriers for solar/wind projects, designates 'energy friendly' counties, and incentivizes renewable development via tax revenue, directly advancing renewable energy infrastructure.95% confidence ✓ EnvironmentSupports EnvironmentBill promotes renewable energy by easing zoning for solar/wind projects, facilitating clean energy adoption and reducing emissions through tax incentives.90% confidence ✓ TechnologySupports TechnologyPromotes renewable energy technology deployment by easing zoning barriers for solar/wind projects, directly advancing clean tech infrastructure adoption.95% confidence

Sub-Topics Revenue Renewable Energy Solar

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died · Nebraska · Legislature Apr 17, 2026

LB 328: Change provisions relating to the disbursement of the documentary stamp tax

LB 328 changes how Nebraska's documentary stamp tax revenue is distributed to four specific funds: the Affordable Housing Trust Fund, Homeless Shelter Assistance Trust Fund, Behavioral Health Services Fund, and Site and Building Development Fund. It requires the Department of Economic Development to report detailed project data (like locations, funding amounts, and housing units created) for the Affordable Housing Fund annually. The bill also expands the Behavioral Health Services Fund to include housing assistance for very low-income adults with serious mental illness, with excess funds potentially distributed to regional authorities for housing. These changes harmonize existing funding rules and add transparency requirements for how tax money supports housing and health services.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects documentary stamp tax revenue to housing, homeless, and behavioral health funds, expanding essential service funding with annual reporting requirements.95% confidence ✓ HealthcareSupports HealthcareExpands Behavioral Health Services Fund (mental health care), directly increasing funding for healthcare services as defined in the topic description.95% confidence ✓ HousingSupports HousingBill directs documentary stamp tax revenue to Affordable Housing Trust Fund and mandates annual reporting on housing projects funded by it, directly advancing affordable housing initiatives.95% confidence

Sub-Topics Revenue Affordable Housing Homelessness Housing Finance

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died · Nebraska · Legislature Apr 17, 2026

LB 354: Prohibit cities of the first class from receiving state aid from the Municipal Equalization Fund

LB 354 prohibits cities of the first class (like Omaha) from receiving state aid from Nebraska's Municipal Equalization Fund. The bill amends the existing law to explicitly exclude these large cities from eligibility, removing them from the formula used to calculate state aid. Under the current system, aid is based on property tax levies and population, but this bill ensures first-class cities receive no aid under this program. The change directly affects the funding of Nebraska's largest municipalities, eliminating a specific source of state revenue for them.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill defunds Municipal Equalization Fund for Omaha, removing state aid eligibility for first-class cities, directly reducing government spending on municipal support.95% confidence

Sub-Topics Revenue

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died · Nebraska · Legislature Apr 17, 2026

LB 479: Change the distribution of sales and use tax revenue

LB 479 changes how Nebraska distributes sales and use tax revenue from specific vehicle sales. It directs all tax money from motorboats, personal watercraft, ATVs, and utility vehicles to the Game and Parks Commission fund (with transfers to emergency medical services), and adjusts allocations for longer-term vehicle rentals and general sales taxes. Starting October 1, 2025, 85% of general sales tax revenue from most transactions will go to the Highway Trust Fund and 15% to the Highway Allocation Fund. The bill modifies existing tax distribution rules without creating new taxes, affecting state funds managing transportation, parks, and emergency services. It repeals the current funding allocation section and becomes effective October 1, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects sales tax revenue to Highway Trust Fund and Game & Parks Commission, increasing funding for public infrastructure and services.95% confidence ✓ TransportationSupports TransportationDirects 85% of general sales tax revenue to Highway Trust Fund for transportation infrastructure, explicitly funding road/highway projects per bill summary.95% confidence

Sub-Topics Revenue Sales Tax Roads & Highways Transportation Funding

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died · Nebraska · Legislature Apr 17, 2026

LB 648: Change the sales and use tax rate

Nebraska's LB 648 changes the state's sales tax rate structure, setting a uniform 5.5% rate for most transactions from July 2024 through June 2026, with a reduced 2.75% rate in designated "good life districts" for certain sales. The bill also updates how sales tax revenue is distributed, directing proceeds from vehicle, boat, and aircraft sales to specific funds like Game and Parks, Highway Trust, and Aeronautics Capital Improvement. It becomes effective July 1, 2026, and repeals prior tax rate sections, though the exact rate after 2026 is listed as "XX percent" pending further action. This bill directly affects all Nebraska consumers and businesses selling taxable goods or services, including those in designated districts.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects vehicle/boat/aerospace sales tax revenue to Highway Trust, Game and Parks, and Aeronautics Capital Improvement funds, directly funding public infrastructure and conservation programs.95% confidence ✓ TransportationSupports TransportationDirects vehicle sales tax revenue to Highway Trust Fund for infrastructure projects, explicitly funding transportation infrastructure as per bill's revenue distribution provisions.95% confidence

Sub-Topics Business Taxes Revenue Sales Tax Roads & Highways

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died · Nebraska · Legislature Apr 17, 2026

LB 242: Change the Property Tax Growth Limitation Act and the School District Property Tax Relief Act and change provisions relating to budget limitations, municipal occupation taxes, and property tax statements

This bill modifies Nebraska's Property Tax Growth Limitation Act and School District Property Tax Relief Act. It changes how municipalities and school districts calculate annual property tax limits by revising formulas for "allowable growth" (accounting for new construction, annexation, and inflation) and adjusting budget calculation methods. The bill also updates rules for municipal occupation taxes, property tax statements, and allows counties to retain certain funds for costs under the School District Property Tax Relief Act. These changes directly affect local governments, school districts, and county treasurers in managing property tax revenues. The bill amends specific statutes (13-518, 13-3403, etc.) but does not alter the underlying tax rates or revenue collection mechanisms.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill modifies Property Tax Growth Limitation Act and School District Property Tax Relief Act, adjusting formulas to account for new construction and inflation. The 'relief' in the title directly aligns with tax relief indicators for middle/lower i...90% confidence

Sub-Topics Property Tax Revenue

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