Rep. Danielle Conrad

Maddy summaryLB 107 creates a new refundable income tax credit for Nebraska renters with lower incomes. It directly affects renters earning $29,000 or less annually, providing a credit equal to 100% of a federal tax credit for those earning under $22,000, with the percentage decreasing by 10% for each $1,000 over $22,000. The credit is refundable, meaning eligible renters would receive the full credit amount even if it exceeds their state tax liability. The bill also modifies existing property tax credit provisions, though specific changes to those are not detailed in the provided text.

Maddy summaryThis bill's title claims to address "income tax adjustment for tip income," but the provided text contains no provisions related to tips or gratuities. Instead, the bill amends Section 77-2716 to modify standard tax adjustments for interest, dividends, net operating losses, and other income types (e.g., excluding certain bond interest or educational savings plan contributions). It does not include any specific changes to how tip income is taxed. The actual text focuses on federal income tax adjustments under Nebraska law, unrelated to service industry tips. The discrepancy between the title and the bill's content suggests a possible error in the title or description.

Maddy summaryLB 67 requires hospitals in Nebraska to provide sexual assault survivors with clear, accurate information about emergency contraception in their preferred language, including offering a full course unless declined. It mandates hospital staff training on providing objective information and ensures survivors can access emergency contraception as part of standard care following an assault. The bill also establishes a confidential complaint process with the Department of Health and Human Services for hospitals failing to comply, while protecting individuals who report violations from liability.

Maddy summaryNebraska bill LB 30 would exclude income earned from overtime compensation from state taxable income. This change directly affects Nebraska residents who receive overtime pay, as it removes this specific income source from their taxable base. The bill amends Section 77-2716 of the state tax code to create a subtraction for overtime earnings, meaning workers would pay state income tax only on regular wages, not extra overtime pay. This is a concrete policy change to reduce the tax burden on overtime income, without altering other tax provisions.

Maddy summaryNebraska's LB 13 requires the Department of Health and Human Services to file a state plan amendment to align with federal child care subsidy program rules. It updates income eligibility thresholds for child care assistance: families with incomes up to 185% of the federal poverty level before October 1, 2026, and 130% afterward. The bill also establishes transitional assistance for families who exceed income limits, allowing continued support until their income drops below 85% of state median income or they reach new income caps. This directly affects low-income families seeking child care subsidies and providers participating in the federal program, with cost-sharing based on a sliding scale.

Maddy summaryLB 336 creates a task force to study barriers and employment opportunities for Nebraskans with intellectual and developmental disabilities. The task force will review existing reports, identify workforce gaps, and develop actionable recommendations to improve job access while addressing how work hours affect benefits. It must submit a final report with specific solutions to the Legislature and Governor by July 2027. This bill directly affects individuals with disabilities seeking competitive employment and aims to inform future policy changes through structured analysis.

Maddy summaryNebraska's LB 272 expands homestead tax exemptions to include veterans with 10-99% service-connected disabilities (previously only 100% disability was covered) and their eligible surviving spouses. It directly affects disabled veterans receiving VA compensation for partial disabilities (not total exemption under other sections), as well as their unremarried spouses or surviving spouses who remarried after age 57. The bill adds a new eligibility category (subsection 2(g)) effective January 1, 2026, requiring annual tax exemption applications with VA certification - except for every fifth year. This changes prior rules that limited exemptions to 100% disabled veterans or specific surviving spouse scenarios.

Maddy summaryThis legislative resolution (LR 33) asks Nebraska's U.S. congressional delegation to actively support federal reforms to eliminate biannual time changes. It states that current daylight saving time practices cause health disruptions and business inefficiencies, and seeks to align with broader national efforts like the Sunshine Protection Act. The resolution specifically urges federal action to establish permanent daylight saving time, citing benefits for Nebraskans' health, economic productivity, agriculture, and public safety. As a non-binding resolution, it does not change Nebraska's time zone or create new laws but recommends a position for federal lawmakers to advance.

Maddy summaryLB 34 would establish year-round daylight saving time in Nebraska, eliminating the current seasonal time change. It amends statutes to set Nebraska's standard time permanently to daylight saving time (UTC-5 in the central zone, UTC-6 in the mountain zone), affecting all residents and businesses. Key provisions update election hours (e.g., polls closing at 8 p.m. statewide instead of 7 p.m. in mountain time zones) and adjust state employee schedules (e.g., sick leave and vacation balances calculated using daylight saving time references). The bill repeals existing seasonal time change language in sections 49-1301 and 49-1302.

Maddy summaryNebraska's LB 157 creates a state-level Child Tax Credit, providing eligible parents with a $1,000 refundable credit per qualifying child under age 6. To qualify, parents must claim the child on their federal tax return, have the child's SSN/ITIN, and meet income limits (e.g., married couples filing jointly lose the full credit above $110,000 federal AGI). The credit is exempt from creditor claims, meaning refunds cannot be seized to pay debts. This policy directly affects Nebraska families with young children who qualify under the federal definition, effective for 2026 tax years.