Rep. George Dungan

Maddy summaryThis legislative resolution directs the Health and Human Services Committee to conduct an interim study on diaper access for Nebraska families, particularly those with children from birth to age three. The study will examine how diaper need affects mothers, children, medical and public health systems, workforce participation, and early childhood care, using 2023 Census data to identify the scope of the issue. It will review available state resources, compare other states' approaches to supporting diaper access, and assess whether state funding is needed to address the problem. The committee will submit its findings and recommendations to the Legislative Council or Legislature upon completion.

Maddy summaryLB 846 amends Nebraska's individual income tax code to change how personal exemptions and standard deductions are calculated. It replaces the previous inflation-adjusted personal exemption credit with a new method using the Consumer Price Index from August 2017 forward, and updates standard deduction amounts for different filing statuses (e.g., single filers increase from $3,000 to $4,750). The bill affects all Nebraska residents filing individual income tax returns who claim the standard deduction instead of itemizing deductions. Key changes include updated dollar amounts for standard deductions and a revised formula for calculating the personal exemption credit based on federal filing status. These provisions apply to tax years beginning in 2018 and beyond.

Maddy summaryThis bill adjusts Nebraska's income tax calculation to align with specific federal tax treatment. It modifies how taxpayers account for certain federal deductions, such as interest on U.S. government bonds or Nebraska municipal bonds, by either subtracting or adding these amounts to Nebraska taxable income. The changes directly affect Nebraska taxpayers who claim federal deductions that would otherwise be subject to state tax. Key provisions include subtracting federal-exempt interest/dividends from Nebraska taxable income and adjusting for state tax refunds included in federal income. The bill ensures Nebraska's tax code mirrors federal rules for these specific deductions.

Maddy summaryNebraska's LB 851 modifies the state's income tax calculation for S-corporations and limited liability companies (LLCs). It specifically excludes income or losses from these entities that are not derived from Nebraska sources when calculating taxable income for tax years before 2026. This change adjusts federal adjusted gross income by removing non-Nebraska-sourced earnings from S-corporations or LLCs, affecting business owners who earn income outside Nebraska but operate entities structured as S-corps or LLCs under Nebraska law. The provision applies to tax returns filed for years ending before January 1, 2026.

Maddy summaryNebraska's LB 857 updates the state's tax code to align with current federal tax references. It amends Section 77-2714 of the Nebraska Revenue Act of 1967 to specify that references to federal income tax laws now include the Internal Revenue Code of 1986 as amended through January 1, 2024, and related regulations. This change affects all Nebraska taxpayers, businesses, and tax-exempt organizations subject to state income tax by ensuring Nebraska's tax definitions match the latest federal standards. The bill does not alter tax rates or create new obligations - only updates how federal tax references are applied in state law.

Maddy summaryThis bill requires Nebraska's Department of Health and Human Services to obtain legislative approval before applying for or amending a federal 1915(c) Medicaid waiver that would introduce individual cost limits, reduce total service hours, or narrow eligibility criteria. It also defines "nursing facility level of care" as a Medicaid recipient needing assistance with two or more daily activities in a community setting, provided the waiver program remains cost-neutral. These changes directly affect Medicaid recipients, providers, and the Department of Health and Human Services by regulating waiver modifications and clarifying service standards. The bill harmonizes existing definitions within Nebraska's Medical Assistance Act to ensure consistency in Medicaid program administration.

Maddy summaryNebraska's LB 902 establishes standardized medical care protocols for incarcerated individuals in state correctional facilities. It requires the Department of Correctional Services to develop clear protocols for managing chronic and acute health conditions, including timely assessments within 48 hours of health complaints (or immediately for urgent cases) and mandatory documentation of all care. The bill mandates that staff report suspected medical neglect to the Office of the Inspector General, which gains authority to investigate inmate deaths linked to care failures. These provisions directly affect inmates, correctional facilities, and the Department of Correctional Services by replacing vague "community standard" language with specific, enforceable medical care requirements.

Maddy summaryThis bill (LB 1007) changes Nebraska's landlord-tenant law to protect renters. It requires landlords to return security deposits if a signed rental agreement is never finalized, and bans rental agreements from containing clauses that prevent tenants from sharing the agreement's terms with others. Landlords who violate these rules could face lawsuits where tenants recover the deposit, legal fees, and additional damages. The law directly affects renters (by preventing unfair financial losses) and landlords (by restricting certain contract terms).

Maddy summaryThis bill amends Nebraska's evidence rules to clarify when evidence of other crimes, wrongs, or acts can be admitted in criminal trials. It specifically allows such evidence if it is "inextricably intertwined" with the charged crime - meaning it forms part of the factual setting, is blended with the crime, or is necessary to present a coherent picture of the case. Prosecutors must now prove to the court (outside jury presence) that the evidence meets this standard and is relevant to purposes like motive, intent, or identity. This change affects criminal defendants, prosecutors, and judges during trial proceedings by setting clearer boundaries for admitting prior misconduct evidence.

Maddy summaryLB 826 amends Nebraska law to change deadlines and requirements for homestead exemption applications, directly affecting homeowners and veterans seeking property tax relief. It allows late applications for specific circumstances - such as medical conditions, spouse death, or delayed veteran status certification - with a new deadline of June 30 of the year property taxes become delinquent, requiring supporting documentation. The bill also modifies veteran exemption rules, requiring annual filings only every five years (in divisible years) and ensuring surviving spouses retain the exemption for the remaining five-year period after a veteran’s death. These changes aim to provide flexibility for eligible residents while standardizing filing processes.