Rep. Steve Erdman

Maddy summaryThis bill adjusts the nameplate capacity tax for renewable energy generation facilities in Nebraska to account for inflation, directly affecting private owners of such facilities. It mandates that the tax rate, currently set at $3,518 per megawatt, be updated annually on January 1 based on the previous year's Consumer Price Index changes. The legislation also clarifies that the tax does not apply to government-owned facilities, cooperatives, or customer-generators, and ensures that tax revenues are sent to the county where the facility is located. Additionally, it establishes specific rules for calculating taxes based on the number of days a facility is operational and outlines penalties for late filings or non-payment.

Maddy summaryThis bill would change the rules for how legislative proposals for constitutional amendments are presented to voters in Nebraska. It requires the state's Legislative Council to prepare a neutral, plain-language explanation of the proposal's effects and print it on the ballot at least four months before a general election. The bill also specifies that this explanation must be written in italics and avoid taking sides or creating bias. Additionally, it exempts proposals placed on special election ballots from this four-month preparation timeline.

Maddy summaryThis bill proposes to allow the Attorney General to assign district attorneys and their staff to perform criminal and juvenile court duties in Nebraska counties with fewer than 100,000 residents. Effective January 1, 2026, these designated district attorneys would serve as the county attorneys for their assigned areas, and all personnel involved would be full-time employees of the Attorney General's office rather than local county employees. The legislation also updates legal definitions to clarify that the term "county attorney" includes any district attorney assigned under this new arrangement.

Maddy summaryThis bill proposes replacing Nebraska's current income, property, and corporate taxes with a new consumption tax on the purchase of tangible goods and services. Under the plan, the state would stop collecting taxes on wages, real estate, and business income starting December 31, 2025, while instead taxing the total price paid for items like groceries, vehicles, and professional services. The legislation defines specific rules for what counts as taxable property, such as excluding used goods and intangible assets like patents, and establishes registration requirements for businesses and designated courier services. Although the bill includes definitions for education, training, and various types of employment, it has been indefinitely postponed and is not currently in effect.

Maddy summaryThis bill modifies Nebraska's tort and consumer protection laws to allow victims of death, child abuse, or sexual assault of a child to file claims against government entities and to adjust civil penalties under consumer protection statutes. It establishes specific definitions for terms like gross negligence and malice, and it creates a tiered system for awarding punitive damages based on the severity of the defendant's misconduct. Under the new rules, juries can order defendants to pay additional fines to punish egregious behavior, with caps ranging from one million to five million dollars depending on the category of wrongdoing, unless the case involves conduct threatening human life. Any punitive damages awarded under these provisions must be used exclusively to support public schools in the county where the penalty was imposed.

Maddy summaryThis bill proposes a constitutional amendment that would require Nebraska to impose a consumption or excise tax on all new goods and services starting in 2026. The measure also allows local governments to levy similar taxes and specifies that the only exemption from these taxes would be for grocery items bought for takeout. If approved by voters, this change would fundamentally alter the state's tax structure by mandating a broad sales tax while protecting only food purchased for off-premises consumption.

Maddy summaryThis bill proposes a constitutional amendment that would restrict Nebraska's state and local governments to collecting only retail consumption taxes and excise taxes. If approved by voters, the change would take effect on January 1, 2026, and would prevent any governmental entity from imposing other types of taxes. The measure aims to limit the variety of taxes that cities, counties, and other local bodies can levy on residents and businesses. Currently, the bill has been postponed and has not yet been voted on by the legislature.