LB 401 — Change provisions relating to income taxes imposed on partnerships and small business corporations and notices of deficiency determinations, deficiencies, and denials of claims for refunds
Last action — Provisions/portions of LB401 amended into LB647 by AM1202
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✓Introduced
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2In Committee
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3Passed Legislature
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4To Executive
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5Enacted
This bill is in committee in the Legislature. Introduced January 17, 2025. It must pass committee before a floor vote.
Next likely step: a committee vote, then a floor vote in the Legislature.
Prognosis
Where this bill stands today.
Odds of enactment
LowHow often bills like it became law.
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In Committee
Current position in the legislative process.
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1 sponsor
1 primary, 0 co-sponsors signed on.
Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.
Bill Text
- Introduced View text Current pdf
AI-generated reading aid from the bill's amendatory text — verify against the official bill.
The bill amends several sections of the Nebraska Revised Statutes to change provisions related to the taxation of partnerships and small business corporations, as well as the processes for notices of deficiency and claims for refunds.
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77-2708
A retailer that makes sales into Nebraska using a multivendor marketplace platform is relieved of its obligation to collect and remit sales taxes to Nebraska with regard to any sales taxes collected and remitted by the multivendor marketplace platform.
Retailers using a multivendor marketplace are no longer responsible for collecting sales tax for sales remitted by the platform.
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77-2708
A multivendor marketplace platform is relieved of its obligation to collect and remit the correct amount of state and local sales taxes to Nebraska to the extent that the multivendor marketplace platform can establish that the error was due to insufficient or incorrect information given to the multivendor marketplace platform by the seller and relied on by the multivendor marketplace platform.
Multivendor marketplace platforms can avoid liability for incorrect tax amounts if they relied on inaccurate information from sellers.
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77-2709
The Tax Commissioner shall allow or disallow a claim within one hundred eighty days after it has been filed.→ The Tax Commissioner shall allow or disallow a claim within one hundred eighty days after it has been filed. A request for a hearing shall constitute a waiver of the one-hundred-eighty-day period.The bill clarifies that requesting a hearing waives the 180-day limit for the Tax Commissioner to act on refund claims.
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77-2709
If a hearing has not been requested and the Tax Commissioner has neither allowed nor disallowed a claim within either the one hundred eighty days or the period agreed to by the claimant and the Tax Commissioner, the claim shall be deemed to have been allowed.
Claims not acted upon within certain periods are automatically approved if no hearing is requested.
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77-2786
This section is amended to clarify the standards for deficiencies and denials of claims for refunds under certain conditions.
Clarifies standards for handling tax deficiencies and claims for refunds.
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77-2796
This section is amended to provide for streamlined processing of claim denials and refunds.
Streamlines and clarifies the process for denying claims and processing refunds.
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77-2727
The provisions relating to partnerships and small business corporations will be updated to reflect current tax practices and standards.
Updates tax standards for partnerships and small business to align with contemporary practices.
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77-2734.01
The section is amended to improve the clarity and efficiency of the revenue collection process related to tax returns.
Enhances clarity and efficiency in the tax return process for revenue collection.
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77-2776
This section is revised to address issues arising from the taxation of small businesses and partnerships specifically.
Directly addresses taxation challenges faced by small businesses and partnerships.
Action History
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Provisions/portions of LB401 amended into LB647 by AM1202
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Motion to suspend rules to indefinitely postpone withdrawn
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Motion to suspend rules to indefinitely postpone filed
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Motion to suspend rules to indefinitely postpone prevailed
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Indefinitely postponed
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Motion to suspend rules to indefinitely postpone filed
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Speaker priority bill
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Placed on General File with AM284
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Revenue AM284 filed
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Referred to Revenue Committee
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Notice of hearing for January 29, 2025
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Date of introduction
Sponsors
- R. Brad von Gillern · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 48 not signed on
Sponsors (1)
Co-sponsors (0)
None.
Not signed on (48)
48 members have not signed on to this bill.
Show all 48 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Subjects
Frequently asked questions
- Who sponsors LB 401?
- LB 401 is sponsored by R. Brad von Gillern.
- What is the current status of LB 401?
- This bill is in committee in the Legislature. Introduced January 17, 2025. It must pass committee before a floor vote.
- Where can I track LB 401?
- Track LB 401 free on One Click Politics — get push/email alerts when it moves.
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Last checked for changes 3 months ago · updated continuously
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