Budget & Taxes

died · Nebraska · Legislature Apr 17, 2026

LB 211: Change provisions relating to the calculation of property tax request authority under the Property Tax Growth Limitation Act

Nebraska's LB 211 amends the Property Tax Growth Limitation Act to change how local governments (like cities and counties) calculate their annual property tax increase limit. It establishes a base limit using the prior year's property taxes minus exemptions, then allows additional increases based on either the local government's growth rate or inflation (with a 2% minimum for most entities). If public safety services (like police/fire) make up 20% or more of property tax-funded spending, the inflation-based increase uses a 0% floor; otherwise, it uses a 2% floor. The bill repeals the existing calculation method and takes effect immediately upon approval.

Topics ✓ Budget & TaxesSupports Budget & TaxesAmends property tax growth limits to allow increases based on local growth/inflation, enabling higher local government revenue for budgets.90% confidence

Sub-Topics Property Tax

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died · Nebraska · Legislature Apr 17, 2026

LB 699: Change provisions relating to certain sales and use tax incentives under the ImagiNE Nebraska Act

LB 699 amends Nebraska's ImagiNE Act to adjust eligibility requirements for sales and use tax incentives. It sets three investment thresholds for businesses: $5 million with 30 new hires, $250 million with 250 new hires, or $50 million with no specific hire requirement. To qualify, businesses must pay wages at least 150% of Nebraska's statewide average hourly wage and offer health insurance coverage to full-time employees. The bill provides tax refunds on qualifying property purchases and exemptions from future sales/use taxes during the program period, subject to these new conditions. It directly affects businesses seeking to expand in Nebraska under the ImagiNE program.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax refunds for qualifying businesses under revised incentive program, advancing fiscal policy for economic development95% confidence ✓ HealthcareSupports HealthcareRequires businesses to offer health insurance to full-time employees to qualify for tax incentives, expanding employee coverage under ImagiNE Act.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentRequires 150% wage threshold and health insurance for tax incentive eligibility, advancing worker compensation standards85% confidence

Sub-Topics Sales Tax Minimum Wage

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died · Nebraska · Legislature Apr 17, 2026

LB 88: Appropriate funds to the Department of Economic Development

LB 88 allocates $500,000 annually from the state general fund for fiscal years 2025-26 and 2026-27 to the Nebraska Department of Economic Development. The funds must be used exclusively for educational programming and technical expertise supporting downtown revitalization, business growth, and historic preservation projects in communities statewide. This is a funding bill directing existing state resources toward economic development initiatives, with no new policy changes or requirements for recipients.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $500k annually from state general fund for economic development programs, directly funding community revitalization initiatives within existing budget framework.90% confidence ✓ EducationSupports EducationBill allocates $500k for educational programming within economic development initiatives, directly funding educational access through technical expertise and revitalization projects.85% confidence

Sub-Topics State Budget

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died · Nebraska · Legislature Apr 17, 2026

LB 564: Change provisions relating to fund transfers to the School District Property Tax Relief Credit Fund and the amount of tax relief granted under the School District Property Tax Relief Act

LB 564 adjusts Nebraska's School District Property Tax Relief Act by increasing annual funding for property tax credits. It mandates escalating transfers from the General Fund to the School District Property Tax Relief Credit Fund, starting at $750 million for fiscal year 2024-25 and increasing by $150 million each subsequent year through 2030-31 (e.g., $780 million in 2025-26, $808 million in 2026-27). These credits directly reduce property tax bills for homeowners in Nebraska school districts, calculated based on prior-year school district taxes and applied to tax statements. Unused credits are returned to the fund, and counties distribute funds to school districts via a defined formula. The bill repeals prior funding provisions and takes effect immediately upon enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases annual funding for property tax credits via escalating General Fund transfers, directly reducing homeowner taxes under the School District Property Tax Relief Act.95% confidence ✓ EducationSupports EducationIncreases state funding for school district property tax relief via escalating General Fund transfers, directly supporting district finances and reducing homeowner tax burden.95% confidence

Sub-Topics Property Tax State Budget

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signed · Nebraska · Legislature Feb 10, 2026

LB 212: Require licensure of persons engaged in remote sales of covered tobacco products under the Tobacco Products Tax Act and provide for taxation of such sales

LB 212 changes Nebraska's tax on cigars, cheroots, and stogies by setting a 20% tax on the purchase price or manufacturing price, with a maximum tax of $0.50 per item. This directly affects first owners (importers or manufacturers) and retailers selling these tobacco products. The bill repeals the previous tax structure for these items and takes effect October 1, 2025. The change applies specifically to these products, not other tobacco or e-cigarette taxes.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill directly modifies tax rates for tobacco products, addressing taxation policy as a core component of Budget & Taxes.95% confidence

died · Nebraska · Legislature Apr 17, 2026

LB 711: Change provisions relating to the new school adjustment under the Tax Equity and Educational Opportunities Support Act

LB 711 amends Nebraska's school funding rules to adjust how districts calculate "new schools school adjustments" for state aid. It requires districts seeking this adjustment (for new buildings expanding student capacity) to submit evidence of planned student growth and building use by October 15 annually. The bill sets limits: adjustments cannot drop below 100% or exceed 112% of the prior year's calculation for most districts, stabilizing funding changes. These changes directly affect Nebraska school districts applying for new building-related state aid under the Tax Equity and Educational Opportunities Support Act.

Topics ✓ Budget & TaxesSupports Budget & TaxesStabilizes school funding adjustments to prevent drastic changes, promoting fiscal responsibility in state education budgeting per bill's limits on aid fluctuations.85% confidence ✓ EducationSupports EducationPrevents funding cuts by capping adjustments at 100-112% to stabilize state aid for new school expansions, ensuring consistent school funding.95% confidence

Sub-Topics School Funding

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died · Nebraska · Legislature Apr 17, 2026

LB 440: Adopt the Education Leave and Support Act

LB 440, the Education Leave and Support Act, creates a state fund to help school districts cover costs when teachers take federal medical leave (FMLA). It requires school districts to collect a 0.35% payroll fee from certificated teachers' wages (with employers matching this amount), which funds the State Education Leave Fund. This fund reimburses school districts for hiring substitutes during the first six weeks of a teacher's FMLA leave, ensuring teachers don’t need to use personal or sick leave during that period. Any surplus funds over 20% of annual needs will transfer to an Education Retention Fund to address teacher shortages and support professional development. The bill takes effect January 1, 2026, with reimbursements starting July 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates 0.35% payroll tax to fund education leave program, directly allocating state resources to support public education budgets and teacher retention.92% confidence ✓ EducationSupports EducationCreates state fund to reimburse districts for substitute costs during teacher FMLA leave, directly supporting educators' medical leave needs and preventing personal/sick leave depletion.95% confidence ✓ HealthcareSupports HealthcareFunds teacher medical leave (FMLA) through payroll fees, ensuring access to healthcare leave without personal/sick day use, directly supporting healthcare access for educators.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentFund reimburses districts for substitute costs during teacher FMLA leave, preventing use of personal/sick leave - directly protects workers' rights and benefits under Labor & Employment95% confidence

Sub-Topics Teachers Paid Leave

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died · Nebraska · Legislature Apr 17, 2026

LB 130: Change provisions relating to General Fund net receipts and transfers to the Cash Reserve Fund

This bill changes how Nebraska handles unanticipated revenue in the state's General Fund. It requires the Tax Commissioner to calculate two specific amounts each year: the difference between actual and estimated revenue, and a more complex calculation based on historical growth trends. If actual revenue exceeds estimates, the excess must be transferred to the Cash Reserve Fund - unless revenue exceeds last year's by over 3%, in which case part of the excess goes to the School District Property Tax Relief Credit Fund instead. The bill also limits the Cash Reserve Fund balance to 16% of total General Fund spending, with exceptions for emergencies or capital projects. This directly affects state budget management and school funding through the property tax relief mechanism.

Topics ✓ Budget & TaxesSupports Budget & TaxesMandates transfer of excess General Fund revenue to Cash Reserve Fund, promoting fiscal responsibility and prudent budget management per bill's core mechanism.95% confidence

Sub-Topics State Budget

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died · Nebraska · Legislature Apr 17, 2026

LB 152: Create a homestead exemption

LB 152 creates a homestead exemption in Nebraska, effective January 1, 2026, that exempts the first $100,000 of a primary residence's actual value from property taxes. It directly affects Nebraska homeowners who occupy their property as their primary residence, as defined by the bill. Key provisions include setting the exemption amount, allowing transfers of the exemption when moving to a new homestead, and requiring state reimbursement for the tax loss. The bill harmonizes existing homestead exemption rules and amends multiple tax statutes to implement this change.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates property tax exemption for primary residences, providing direct tax relief to homeowners, aligning with middle-income tax relief indicators.90% confidence ✓ HousingSupports HousingExempts primary residence value from property taxes, reducing costs for homeowners and increasing housing affordability for owner-occupants.95% confidence

Sub-Topics Property Tax Property Taxes

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died · Nebraska · Legislature Apr 17, 2026

LR 18CA: Constitutional amendment to require the Legislature to reimburse political subdivisions

This bill proposes a constitutional amendment requiring Nebraska's state government to fully reimburse local governments (such as cities and counties) for costs associated with new state-mandated programs or increased service levels implemented after 2026. The amendment would add a specific provision to the state constitution stating that the Legislature cannot impose such financial obligations on political subdivisions without providing a dedicated state appropriation or revenue increase to cover the full cost. It directly affects local governments by ensuring they won't bear unexpected expenses from state-mandated initiatives after 2026. The amendment must be approved by voters in the 2026 general election to take effect.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires state reimbursement for local government mandates, promoting fiscal responsibility in budget management by preventing unfunded state mandates.85% confidence

Sub-Topics Appropriations

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