Rep. Carol Blood

Maddy summaryThis bill proposes a constitutional amendment that would require the state of Nebraska to fully reimburse local governments for any new programs or increased service levels created after 2024. Under this measure, the state must provide specific funding or increased revenue distributions to cover the costs imposed on counties, cities, and other political subdivisions. The amendment also includes existing rules that limit how the state can raise money and ensures that bills dealing with government salaries do not include unrelated topics. If approved by voters, this change would legally bind the state to compensate local entities whenever the state mandates new responsibilities or higher service standards.

Maddy summaryThis bill proposes changes to Nebraska's individual income tax structure, specifically updating tax brackets and rates for different income levels and filing statuses. The legislation establishes specific tax rates for various income tiers, including a new fifth bracket for high earners starting at $250,000, and sets a schedule for gradually reducing top tax rates over several years. It also includes provisions for adjusting the minimum and maximum dollar amounts of tax brackets for inflation based on federal guidelines. Although the bill outlines these specific policy mechanisms, it was indefinitely postponed in August 2024 and has not been enacted.

Maddy summaryThis bill proposes a new luxury tax on specific high-cost items, including motor vehicles over $50,000, jewelry over $5,000, and clothing over $1,000. The tax rate is generally 2.25% of the purchase price, but it increases to 3.7% for items exceeding $400,000 and includes an additional 5% surcharge on the amount above certain higher thresholds for vehicles, watercraft, aircraft, and luxury goods. Several exemptions exist, such as for military personnel and commercial vehicles, and the tax would be collected by sellers and added to existing taxes. If enacted, the law would take effect on January 1, 2025.

Maddy summaryThis bill proposes the Property Tax Circuit Breaker Act to offer financial relief to low-income individuals struggling to pay property taxes. It creates a refundable income tax credit for two groups: farmers with agricultural land and homeowners or renters with a federal adjusted gross income below $100,000 or $50,000, respectively. Eligible applicants must submit a form between January 1 and April 15 of 2025 and 2026, providing details about their property, income, and taxes paid. The Department of Revenue would calculate the credit amount based on specific income thresholds and property values, issuing certifications by December 31 of each year. A total funding cap of $74 million is set for each year, with any excess applications receiving proportional reductions.

Maddy summaryThis bill proposes a new twenty-seven-cent fee on retail deliveries of taxable goods within Nebraska, intended to generate revenue for the state's general fund. It defines specific terms such as "personal delivery devices" and "retail delivery" to clarify which transactions are subject to the charge while exempting items like electric scooters and wheelchairs. The fee would apply to most consumers and businesses but includes exemptions for tax-exempt items, new businesses in their first year, and those with annual sales under five hundred thousand dollars. If enacted, the Department of Revenue would collect and remit these fees starting January 1, 2025, though the bill was indefinitely postponed in August 2024.

Maddy summaryThis bill proposes a new luxury tax in Nebraska that would apply to specific high-cost items, including motor vehicles over $50,000, jewelry over $5,000, and clothing over $1,000. The tax rate is set at 2.25 percent for most purchases, but increases to 3.7 percent for any single item costing more than $400,000. Several exemptions are included, such as vehicles purchased by active-duty military personnel and commercial trucks, while the tax is collected by sellers and added to existing taxes. The legislation also establishes that all revenue collected would go to the state's General Fund and sets the effective date for January 1, 2025.

Maddy summaryThis bill introduces a new real estate transfer tax specifically on mansions, defined as single-family homes valued over $800,000. The tax rate is 1.25% on the value between $800,000 and $2.5 million, increasing to 2.25% for any amount exceeding $2.5 million, with the purchaser responsible for paying it. To offset this cost, the legislation provides a one-time refundable income tax credit equal to the tax paid, available to buyers who live in Nebraska for three years after the purchase. The bill also includes technical amendments to existing tax statutes and was indefinitely postponed during the 2024 legislative session.

Maddy summaryThis Nebraska bill would update the rules for how explanations are printed on ballots when the Legislature proposes a constitutional amendment to voters. It requires the Legislative Council to prepare a neutral, clear statement describing the effects of voting for or against the proposal, which must be placed directly before the ballot title. The bill sets specific deadlines for submitting these statements, requiring them four months before a general election for regular sessions or sixty days for special sessions, though these timelines do not apply to special elections. Additionally, the statement must be printed in italics and written in a way that avoids arguments or creating bias toward either side of the issue.

Maddy summaryThis bill establishes the Fantasy Contests Act in Nebraska to legally distinguish fantasy sports from illegal gambling by defining contests based on skill and statistical performance rather than single-team outcomes. It requires fantasy contest operators to register with the Department of Revenue, pay a $10,000 initial fee, and submit an annual fee based on a percentage of their gross revenue generated by Nebraska players. The legislation creates a regulatory framework where the department reviews applications within 60 days and must issue or deny registration while allowing operators to continue running contests during the review period unless there is reasonable cause for suspension. Additionally, the bill mandates that operators implement commercially reasonable procedures to safeguard the integrity of their contests and prevent detrimental practices.