Nebraska 109th Legislature (2025-2026) Status: Enacted

LB 194 — Change provisions relating to a documentary stamp tax exemption

Last action — Approved by Governor on February 25, 2025

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Legislature
  4. ✓
    To Executive
  5. 5
    Enacted

This bill has been enacted into law. Introduced January 13, 2025. Enacted.

Signed by Governor Jim Pillen (Republican) on February 26, 2025.

Odds of enactment

High chance

Based on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Likely to advance 70% · moderate confidence

  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Cleared a recorded vote

    Passed 2 recorded votes so far.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Bill Text

What changed in the latest version

92 added · 107 removed

Plain-language change summary

The recent amendment to Bill LB 194 changes the documentary stamp tax laws in Nebraska by clarifying certain exemptions related to property transfers. Specifically, it still exempts deeds exchanged between family members and certain corporate entities when no money is exchanged, but it clarifies the wording to make it easier to understand. These changes matter because they help simplify the property transfer process within families and clarify the tax implications, making it easier for Nebraskans to navigate when dealing with property transactions.

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LB194 LB194 2025 LEGISLATURE OF NEBRASKA ONE HUNDRED NINTH LEGISLATURE FIRST SESSION LEGISLATIVE BILL 194 FINAL READING   Introduced by Sorrentino, 39.
LB194 LB194 2025 LEGISLATIVE BILL 194 Approved by the Governor February 25, 2025   Introduced by Sorrentino, 39.
Read first time January 13, 2025 Committee:
  A BILL FOR AN ACT relating to the documentary stamp tax;
Revenue A BILL FOR AN ACT relating to the documentary stamp tax;
Be it enacted by the people of the State of Nebraska, -1- LB194 LB194 2025 Section 1.
Be it enacted by the people of the State of Nebraska, Section 1.
-2- LB194 LB194 2025 (b) For purposes of clarification, the exemptions set forth in subdivision (5)(a) of this section shall apply to deeds transferring property to a corporation that is wholly owned by a single shareholder, or to a limited liability company that is wholly owned by a single member, in any of the following situations:
(b) For purposes of clarification, the exemptions set forth in subdivision (5)(a) of this section shall apply to deeds transferring property to a corporation that is wholly owned by a single shareholder, or to a limited liability company that is wholly owned by a single member, in any of the following situations:
(15) Deeds of distribution executed by a personal representative conveying to devisees or heirs property passing by testate or intestate -3- LB194 LB194 2025 succession;
(15) Deeds of distribution executed by a personal representative conveying to devisees or heirs property passing by testate or intestate succession;
No such exemption shall be granted unless the register of deeds is presented with a signed statement certifying that the transfer of the property is made under such circumstances as to come within one of the exemptions specified in this section and that evidence supporting the exemption is maintained by the person signing the statement and is available for inspection by the Department of Revenue;
No such exemption shall be granted unless the register of deeds is presented with a signed statement certifying that the transfer of the property is made under such circumstances -1- LB194 LB194 2025 as to come within one of the exemptions specified in this section and that evidence supporting the exemption is maintained by the person signing the statement and is available for inspection by the Department of Revenue;
Original section 76-902, Reissue Revised Statutes of -4- LB194 LB194 2025 Nebraska, is repealed.
Original section 76-902, Reissue Revised Statutes of Nebraska, is repealed.
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Action History

  1. Approved by Governor on February 25, 2025

  2. Passed on Final Reading 47-0-2

  3. President/Speaker signed

  4. Presented to Governor on February 21, 2025

  5. Placed on Final Reading

  6. Advanced to Enrollment and Review for Engrossment

  7. Placed on Select File

  8. Advanced to Enrollment and Review Initial

  9. Placed on General File

  10. Referred to Revenue Committee

  11. Notice of hearing for January 22, 2025

  12. Date of introduction

Sponsors

Sponsorship breakdown

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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.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Passed on Final Reading 47-0-2

Passed 47 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 47002
Total 47002
% of votes cast 96%0%0%4%
How each member voted (49)
Member Party Vote
McKeon — Yea
Meyer — Yea
Ashlei Spivey — Yea
Barry DeKay — Yea
Beau Ballard — Yea
Ben Hansen — Yea
Bob Andersen — Yea
Bob Hallstrom — Yea
Brian Hardin — Yea
Carolyn Bosn — Yea
Christy Armendariz — Yea
Dan Lonowski — Yea
Dan Quick — Yea
Danielle Conrad — Yea
Dave Murman — Yea
Dave Wordekemper — Yea
Dunixi Guereca — Yea
Eliot Bostar — Yea
George Dungan — Yea
Jana Hughes — Yea
Jane Raybould — Yea
Jared Storm — Yea
Jason Prokop — Yea
John Arch — Yea
John Cavanaugh — Yea
John Fredrickson — Yea
Kathleen Kauth — Yea
Loren Lippincott — Yea
Machaela Cavanaugh — Not Voting
Margo Juarez — Yea
Megan Hunt — Yea
Merv Riepe — Yea
Mike Jacobson — Yea
Mike Moser — Yea
Myron Dorn — Yea
Paul Strommen — Yea
R. Brad von Gillern — Yea
Rick Holdcroft — Yea
Rita Sanders — Yea
Robert Clements — Yea
Robert Dover — Yea
Stan Clouse — Yea
Tanya Storer — Yea
Teresa Ibach — Yea
Terrell McKinney — Not Voting
Tom Brandt — Yea
Tony Sorrentino — Yea
Victor Rountree — Yea
Wendy DeBoer — Yea

Official roll call →

Advanced to Enrollment and Review Initial

Passed 44 Yea · 0 Nay · 5 Other
Party YeaNayPresentNot Voting
Unaffiliated 44005
Total 44005
% of votes cast 90%0%0%10%
How each member voted (49)
Member Party Vote
McKeon — Yea
Meyer — Yea
Ashlei Spivey — Yea
Barry DeKay — Yea
Beau Ballard — Yea
Ben Hansen — Yea
Bob Andersen — Not Voting
Bob Hallstrom — Yea
Brian Hardin — Yea
Carolyn Bosn — Not Voting
Christy Armendariz — Yea
Dan Lonowski — Yea
Dan Quick — Yea
Danielle Conrad — Yea
Dave Murman — Yea
Dave Wordekemper — Yea
Dunixi Guereca — Yea
Eliot Bostar — Yea
George Dungan — Yea
Jana Hughes — Yea
Jane Raybould — Yea
Jared Storm — Yea
Jason Prokop — Yea
John Arch — Yea
John Cavanaugh — Yea
John Fredrickson — Yea
Kathleen Kauth — Yea
Loren Lippincott — Yea
Machaela Cavanaugh — Yea
Margo Juarez — Yea
Megan Hunt — Not Voting
Merv Riepe — Yea
Mike Jacobson — Yea
Mike Moser — Yea
Myron Dorn — Yea
Paul Strommen — Yea
R. Brad von Gillern — Yea
Rick Holdcroft — Not Voting
Rita Sanders — Yea
Robert Clements — Yea
Robert Dover — Yea
Stan Clouse — Yea
Tanya Storer — Yea
Teresa Ibach — Yea
Terrell McKinney — Yea
Tom Brandt — Yea
Tony Sorrentino — Yea
Victor Rountree — Not Voting
Wendy DeBoer — Yea

Official roll call →

Subjects

taxation
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Frequently asked questions

Who sponsors LB 194?
LB 194 is sponsored by Tony Sorrentino.
What is the current status of LB 194?
This bill has been enacted into law. Introduced January 13, 2025. Enacted.
Where can I track LB 194?
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