Budget & Taxes (Procurement)

died · Nebraska · Legislature Apr 17, 2026

LB 975: Adopt the Private Attorney Retention Sunshine Act

LB 975 requires Nebraska's Attorney General to publicly bid for private legal services exceeding $10,000, hold public hearings on proposed contracts, and disclose all fees, expenses, and hourly rates after case completion. It caps hourly legal rates at $1,000 and mandates detailed post-case reports showing hours worked, expenses, and fee calculations. The law applies to all state contracts for private attorneys executed after its effective date, aiming to increase transparency in taxpayer-funded legal spending. It directly affects state agencies, private law firms, and taxpayers by standardizing oversight of legal service contracts.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires transparency and caps on legal service spending, promoting fiscal responsibility in taxpayer-funded contracts.90% confidence

Sub-Topics Procurement

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died · Nebraska · Legislature Apr 17, 2026

LB 865: Provide for exemption from sales tax for purchases of child care supplies, clothing, footwear, and school supplies for a prescribed period

Nebraska's LB 865 exempts sales tax on qualifying child care supplies, clothing, and school supplies during a specific two-day window (the last Friday of July through Sunday of the same weekend). The exemption applies to items priced at $100 or less per item, including baby monitors, diapers, backpacks, notebooks, and basic school materials, but excludes electronics, clothing accessories, and business purchases. Retailers must report these tax-free sales to the Tax Commissioner on their regular returns. This policy directly benefits parents and guardians purchasing essential items for children during that annual sales tax holiday.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts sales tax on essential items for families, providing tax relief for lower-income households during a specific period.95% confidence

Sub-Topics Procurement Sales Tax

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died · Nebraska · Legislature Apr 17, 2026

LB 849: Provide a sales and use tax exemption for over-the-counter drugs

Nebraska's LB 849 exempts over-the-counter (OTC) drugs from state sales and use taxes, effective October 1, 2026. The bill amends tax code section 77-2704.09 to explicitly include OTC drugs in the list of tax-exempt items, alongside insulin, prescription drugs, and medical equipment. This directly affects Nebraska residents purchasing OTC medications, as they will no longer pay state sales tax on these products. The exemption applies to drugs meeting FDA labeling requirements for OTC status as defined in the bill.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts OTC drugs from sales tax, providing tax relief for essential health products and reducing consumer tax burden per amended tax code section 77-2704.09.95% confidence ✓ HealthcareSupports HealthcareExempts OTC drugs from sales tax, reducing costs for consumers and improving access to essential health products like medications.95% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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signed · Nebraska · Legislature Jun 6, 2025

LB 454: Change provisions relating to regional behavioral health authorities and the Behavioral Health Services Fund

LB 454 amends Nebraska law to update rules for regional behavioral health authorities and establish the Behavioral Health Services Fund. It requires these authorities to adopt uniform fee policies based on consumer income (not exceeding service costs), mandate competitive bidding for services unless specific exemptions apply, and maintain separate budgets for behavioral health funding. The new Behavioral Health Services Fund will provide grants, loans, and reimbursements to support community-based behavioral health services statewide, including housing assistance for very low-income adults with serious mental illness. These changes directly affect regional behavioral health authorities, behavioral health providers, and consumers receiving public behavioral health services.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates Behavioral Health Services Fund for grants/reimbursements, directly funding behavioral health programs through dedicated budget allocation.85% confidence ✓ HealthcareSupports HealthcareCreates Behavioral Health Services Fund for grants/reimbursements to support community mental health services, requiring income-based fees and competitive bidding for improved access.95% confidence

Sub-Topics Procurement Mental Health

died · Nebraska · Legislature Feb 13, 2025

LR 10CA: Constitutional amendment to require the state to impose a consumption tax or an excise tax on all new goods and services and to provide a tax exemption for grocery items

This Nebraska constitutional amendment (LR 10CA) would have required the state to impose a consumption or excise tax on all new goods and services starting January 1, 2028, with only grocery items for off-premises consumption exempt. It would have affected all Nebraskans purchasing new products or services, as the tax would apply broadly except for groceries. The bill was withdrawn on February 13, 2025, and did not advance further. It proposed a constitutional change to mandate this tax structure, which would have been implemented without legislative approval beyond the amendment itself. The proposal was never voted on by the public.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill mandates new consumption tax on goods/services (excluding groceries), directly advancing tax policy for state revenue generation.95% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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died · Nebraska · Legislature Apr 17, 2026

LB 330: Change provisions relating to the sales tax rate and create the Alcohol Addiction Prevention and Treatment Fund

LB 330 adjusts Nebraska's sales tax rate to 5% starting October 1, 2025 (down from 5.5%), with reduced rates for certain transactions in designated "good life districts." It creates the Alcohol Addiction Prevention and Treatment Fund, directing 50% of sales tax revenue from alcohol sales (at a 15.5% rate) to this new fund, while the other 50% goes to the Education Future Fund. The bill modifies how sales tax revenue is distributed across state funds, effective October 1, 2025, and repeals previous tax rate provisions. It directly affects all consumers purchasing taxable goods and alters state budget allocations for alcohol-related revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesReduces sales tax rate and allocates 50% of alcohol tax revenue to new public health fund, advancing fiscal policy for essential services.95% confidence ✓ HealthcareSupports HealthcareBill creates Alcohol Addiction Prevention and Treatment Fund, allocating 50% of alcohol sales tax revenue to directly fund addiction treatment services under public health programs.90% confidence

Sub-Topics Business Taxes Procurement Sales Tax Substance Abuse

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died · Nebraska · Legislature Apr 17, 2026

LB 170: Eliminate the sales tax exemptions for candy and soft drinks

This bill would eliminate Nebraska's sales tax exemption for candy and soft drinks, requiring these items to be taxed starting October 1, 2025. Currently, candy (defined as sugar-based products without flour or refrigeration needs) and soft drinks (nonalcoholic sweetened beverages excluding milk-based or juice-heavy drinks) are exempt under state tax law, but this bill would remove them from the list of exempt items. The change would directly affect consumers purchasing these products and retailers selling them, as they would now pay the standard sales tax. This policy shift aligns with efforts to broaden the tax base for non-essential items.

Topics ✓ Budget & TaxesSupports Budget & TaxesRemoves tax exemptions for candy/soft drinks, generating revenue by closing a tax loophole, aligning with fiscal responsibility and increased budget revenue.95% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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died · Nebraska · Legislature Jun 6, 2025

LB 566: Eliminate a sunset date relating to an income tax credit for the purchase of certain residential property

LB 566 removes an expiration date for Nebraska's refundable income tax credit for qualifying homebuyers. The bill specifically targets Section 77-2715.07(2)(b), which provides a credit equal to 100% of the federal credit for individuals with federal adjusted gross income under $29,000. This change makes the credit permanent for eligible low-to-moderate income residents purchasing residential property in Nebraska. The bill does not alter the credit amount, eligibility requirements, or other provisions of the tax credit.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends permanent tax credit for low-income homebuyers (AGI < $29k), providing tax relief to middle/lower income residents per tax credit policy.95% confidence ✓ HousingSupports HousingPermanently extends income tax credit for low-income homebuyers ($29k AGI), directly increasing affordable housing access for qualifying residents.95% confidence

Sub-Topics Income Tax Procurement

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