Budget & Taxes

signed · Nebraska · Legislature Apr 17, 2026

LB 778: Change grant eligibility provisions under the Civic and Community Center Financing Act

Nebraska bill LB 778 amends the Civic and Community Center Financing Act to change grant eligibility rules. It prohibits municipalities from receiving state funding for community centers if they previously received grants for sports arenas (Sports Arena Facility Financing Act) or convention centers (Convention Center Facility Financing Act). For the 2023-2024 grant cycle, municipalities must partner with a certified creative district to qualify, with grants starting at $100,000 and coordinated with the Nebraska Arts Council. This temporary rule expires June 30, 2024. The bill directly affects cities seeking community center funding and certified creative districts.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRestricts state funding eligibility for community centers by barring municipalities with prior sports/convention center grants, limiting fiscal allocation.95% confidence

died · Nebraska · Legislature Apr 17, 2026

LB 918: Change provisions relating to limitations on state assistance under the Sports Arena Facility Financing Assistance Act

LB 918 amends Nebraska's Sports Arena Facility Financing Assistance Act to clarify how state funds can be used for privately owned venues. It specifies that for privately owned concert venues, state assistance may only cover nearby parking infrastructure or public arts/cultural events. For privately owned sports complexes, funds can now support public infrastructure projects, government leases at fair market value, public sporting events, or debt repayment for the facility. The bill also limits promotional funding (arts or sports events) to a maximum of ten years per project and removes a prior cap on funding for large stadiums approved after July 2024. These changes directly affect applicants seeking state assistance for privately operated sports venues.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill restricts state funding to specific infrastructure/public events, limiting budget allocation for private venues per amended financing act.95% confidence

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died · Nebraska · Legislature Apr 17, 2026

LB 1196: Prohibit the use of state or local funds for low-earning outcome postsecondary education programs

Nebraska's LB 1196 prohibits using any state or local funds - such as student aid, school operating money, grants, or facility funding - for postsecondary education programs identified as "low-earning outcome" under federal law (20 U.S.C. 1087d). The bill directly affects public colleges and universities receiving state funding by blocking support for programs that don’t lead to strong earnings. The Coordinating Commission for Postsecondary Education must annually review federal program rankings, enforce the funding ban, and report on its impact and costs to the Legislature. This law aims to redirect public education resources toward programs with better economic outcomes for students.

Topics ✗ Budget & TaxesOpposes Budget & TaxesDefunds programs failing federal earnings criteria, restricting state budget allocation for postsecondary education programs.95% confidence ✗ EducationOpposes EducationDefunds specific postsecondary programs deemed low-earning, restricting state funding allocation for higher education as per federal criteria.95% confidence

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died · Nebraska · Legislature Apr 17, 2026

LB 1190: Change authorized use of funds appropriated to the Department of Economic Development

This bill reduces funding for Nebraska's Department of Economic Development by approximately $16 million for the 2026-27 fiscal year. It eliminates $250,000 in cash funds for a prefabricated housing study (ending after FY2025) and removes $1 million in general funds for a specific grant program. However, it maintains $700,000 for rural development districts and $4.88 million for mentorship programs supporting elementary students' reading and professional growth. The changes redirect funds within the department's budget without altering core program allocations.

Topics ✗ Budget & TaxesOpposes Budget & TaxesReduces $16M in funding for economic development, eliminates specific programs ($250k housing study, $1M grant), and defunds non-essential initiatives per bill language.95% confidence ✓ EducationSupports EducationBill maintains $4.88M for elementary reading mentorship programs, directly supporting student educational access and reading development.80% confidence ✗ HousingOpposes HousingDefunds prefabricated housing study ($250k) and housing grant program ($1M), reducing direct support for housing development initiatives.85% confidence

Sub-Topics Property Development

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died · Nebraska · Legislature Apr 17, 2026

LB 757: Provide a sales and use tax exemption for the purchase of an aircraft to be leased between related companies

Nebraska Legislative Bill LB 757 creates a sales and use tax exemption for businesses purchasing aircraft to lease between related companies (such as parent-subsidiary or sister companies). It directly affects corporations that lease aircraft internally, exempting the initial purchase from tax if two conditions are met: lease income must equal at least 7.5% of the aircraft's net acquisition price, and sales tax must be collected on lease payments. The exemption applies to the purchase transaction only, not the lease payments themselves. The bill becomes effective October 1, 2026, and repeals the previous tax provision it amends.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill creates tax exemption for corporate aircraft leasing, reducing state revenue and weakening tax base per 'oppose' criteria.95% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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died · Nebraska · Legislature Apr 17, 2026

LB 802: Change individual income tax rates

Nebraska's LB 802 lowers individual income tax rates for higher earners starting in 2026. It reduces the top marginal tax rate (rate three) from 5.01% to 4.55% and the highest rate (rate four) from 6.84% to 4.55% for tax years beginning January 1, 2026, through 2027. These changes directly affect Nebraska residents filing individual income tax returns who earn above $28,999 as single filers or $57,999 as married couples filing jointly. The bill modifies existing tax brackets without altering the income thresholds for each bracket.

Topics ✗ Budget & TaxesOpposes Budget & TaxesReduces top tax rates for high earners (above $29k single/$58k joint), creating tax breaks primarily for wealthy individuals per bill summary.95% confidence

Sub-Topics Income Tax

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died · Nebraska · Legislature Apr 17, 2026

LB 1070: Change appropriations to the Department of Economic Development

This bill reduces funding for the Department of Economic Development's Community and Rural Development program by approximately $10 million in the 2026-27 fiscal year. It decreases General Fund allocations from $7.29 million to $6.29 million and cuts Cash Fund allocations significantly (from $36.58 million to $21.67 million and $36.58 million to $27.67 million), while maintaining Federal Funds at about $54.57 million. The bill eliminates $250,000 for prefabricated housing studies, keeps $700,000 for development districts, and maintains $4.88 million for reading mentorship programs. It directly affects the department's budget execution for rural development initiatives, housing studies, and educational support programs. The changes reflect a reallocation of state funds without introducing new policy requirements.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill explicitly reduces state funding by $10M for Community and Rural Development program, eliminating specific allocations and cutting General/Cash Funds while maintaining Federal Funds.95% confidence ✗ HousingOpposes HousingBill eliminates $250K for prefabricated housing studies and reduces Community Development funding, weakening housing development initiatives.90% confidence

Sub-Topics State Budget Property Development

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signed · Nebraska · Legislature Apr 17, 2026

LB 749: Change provisions relating to the calculation of tax levies for state aid to municipalities

This bill changes how Nebraska calculates state aid for cities and towns. It requires the Department of Revenue to use each municipality's prior year's certified property tax levy data (separating bond and nonbond taxes) to determine aid amounts. Municipalities with tax levies below the state average face a 20% aid reduction for each cent below the average, up to 80% total reduction. The calculation uses population and property tax averages, and if the aid fund is insufficient, money is allocated proportionally to all cities.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill penalizes municipalities with tax levies below state average by reducing state aid (up to 80%), effectively defunding lower-levy communities through restrictive fiscal calculation.85% confidence

Sub-Topics Property Tax

died · Nebraska · Legislature Apr 17, 2026

LR 317CA: Constitutional amendment to limit the annual growth in the amount of property taxes levied by political subdivisions

This constitutional amendment (LR 317CA) would limit annual property tax increases by Nebraska's local governments (cities, counties, etc.) starting in 2027. It allows each local government to raise taxes by no more than 2% plus the percentage increase in its total property values from the previous year (based on new construction, annexations, or other value changes). If voters approve it in 2026, local governments would be restricted from exceeding this "allowable growth" limit each year. The amendment requires voter approval and would take effect January 1, 2027.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRestricts annual property tax growth by local governments to 2% + property value increase, limiting government tax authority and spending flexibility.95% confidence

Sub-Topics Property Tax

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died · Nebraska · Legislature Jan 13, 2026

LB 766: Change and eliminate provisions relating to licensed racetrack enclosures, licenses and wagering on horseracing, assistance to problem gamblers, 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

Nebraska's LB 766 updates regulations for racetracks and horseracing wagering. It sets new annual requirements: racetracks operating before April 2022 must host at least 5 live racing days and 50 races yearly through 2030 (increasing to 15 days and 120 races annually after 2030), while newer tracks have phased-in minimums. The bill eliminates the Compulsive Gamblers Assistance Fund, moves the Nebraska Commission on Problem Gambling under the State Racing and Gaming Commission, and allows keno players as young as 18 at racetracks (previously 21). It also revises how wagering revenue is distributed and repeals outdated sections of gaming law. The bill directly affects racetrack licensees, problem gamblers seeking services, and state gaming regulatory bodies.

Topics ✗ Budget & TaxesOpposes Budget & TaxesEliminates Compulsive Gamblers Assistance Fund, directly defunding a specific program related to problem gambling support.90% confidence

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