Nebraska 109th Legislature (2025-2026) Status: In Committee

LB 1244 — Eliminate certain sales and use tax exemptions, impose sales and use tax on certain services, and change provisions relating to the Nebraska Job Creation and Mainstreet Revitalization Act

Last action — Indefinitely postponed

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

This bill is in committee in the Legislature. Introduced January 21, 2026. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the Legislature.

Prognosis

Stalled 14% · moderate confidence

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

  • In Committee

    Current position in the legislative process.

  • 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

How this bill changes current law

8 changes Share ↗

AI-generated reading aid from the bill's amendatory text — verify against the official bill.

The bill eliminates certain sales and use tax exemptions and imposes sales and use taxes on specific services in Nebraska.

  • 77-382

    (c) the actual or estimated revenue loss caused by failure to impose sales and use tax on services purchased for nonbusiness use, → (c) the actual or estimated revenue loss caused by the exemptions, deductions, exclusions, deferrals, credits, and preferential rates in effect on July 1 of each year and allowed under Nebraska's tax structure and in the property tax, and the actual or estimated revenue loss caused by the imposition of sales and use tax on services purchased for nonbusiness use,

    This change broadens the reporting to include revenue losses caused by imposing taxes on services.

  • 77-2701.16

    (b) In the furnishing of telegraph service, the gross income received from the furnishing of intrastate telegraph services; → (b) In the furnishing of telegraph service, the gross income received from the furnishing of intrastate telegraph services, except for value-added, nonvoice data service;

    This change clarifies the definition of gross receipts to include services related to telecommunications.

  • 77-2701.16

    (1) Gross receipts means the total amount of the sale or lease or rental price, as the case may be, of the retail sales of retailers. → (1) Gross receipts means the total amount of the sale or lease or rental price, as the case may be, of the retail sales of retailers, including gross receipts from services purchased for nonbusiness use;

    This change expands the definition of gross receipts to incorporate revenue from services.

  • 77-2701.47

    The department shall impose sales and use taxes on services specified by the Legislature.

    This addition formally mandates the imposition of sales and use taxes on certain services.

  • 77-2704.55

    Section 77-2704.55, Reissue Revised Statutes of Nebraska, is repealed.

    This repeal removes an existing statute concerning tax exemptions.

  • 77-2704.60

    Section 77-2704.60, Reissue Revised Statutes of Nebraska, is repealed.

    This repeal removes an existing statute concerning tax exemptions.

  • 77-2704.67

    Section 77-2704.67, Reissue Revised Statutes of Nebraska, is repealed.

    This repeal removes an existing statute concerning tax exemptions.

  • 77-2704.66

    Section 77-2704.66, Revised Statutes Cumulative Supplement, 2024, is repealed.

    This repeal removes another statute regarding tax exemptions.

Action History

  1. Indefinitely postponed

  2. Notice of hearing for February 04, 2026

  3. Referred to Revenue Committee

  4. Kauth FA904 filed

  5. 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.

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"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

Subjects

taxation housing labor
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors LB 1244?
LB 1244 is sponsored by Dave Murman.
What is the current status of LB 1244?
This bill is in committee in the Legislature. Introduced January 21, 2026. It must pass committee before a floor vote.
Where can I track LB 1244?
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Last checked for changes 3 months ago · updated continuously

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