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

LB 846 — Change provisions relating to individual income tax deductions

Last action — Indefinitely postponed

Track this bill free

No card. One bill, free forever — alerts when it moves.

  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 08, 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

4 changes Share ↗

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

This bill amends Nebraska law regarding individual income tax deductions by updating the provisions for personal exemptions and standard deductions.

  • 77-2716.01

    Every individual shall be allowed to subtract from his or her income tax liability an amount for personal exemptions. → Every individual, except an individual that can be claimed for a child credit or dependent credit on the federal return of another taxpayer, shall be allowed to subtract from his or her income tax liability an amount for personal exemptions.

    The bill limits the subtraction for personal exemptions to individuals not claimed as dependents on another taxpayer's return.

  • 77-2716.01

    For tax year 2018, the credit amount shall be one hundred thirty-four dollars. → For tax year 2018, the credit amount shall be one hundred thirty-four dollars.

    The bill maintains the credit amount for the tax year 2018.

  • 77-2716.01

    For tax years beginning or deemed to begin on or after January 1, 2019, the standard deduction amounts, including the additional standard deduction amounts, in this subsection shall be adjusted for inflation based on the percentage change in the Consumer Price Index for All Urban Consumers published by the federal Bureau of Labor Statistics from the twelve months ending on August 31, 2017, to the twelve months ending on August 31 of the year preceding the taxable year. → For tax years beginning or deemed to begin on or after January 1, 2019, the standard deduction amounts, including the additional standard deduction amounts, in this subsection shall be adjusted for inflation based on the percentage change in the Consumer Price Index for All Urban Consumers published by the federal Bureau of Labor Statistics from the twelve months ending on August 31, 2017, to the twelve months ending on August 31 of the year preceding the taxable year.

    The bill ensures that standard deduction amounts for tax years beginning after January 1, 2019, will continue to be adjusted for inflation.

  • 77-2716.01

    For taxable years beginning or deemed to begin on or after January 1, 2026, every individual who itemized deductions on his or her federal return shall be allowed to subtract from federal adjusted gross income the greater of either the standard deduction allowed in this section or his or her federal itemized deductions as defined in section 63(d) of the Internal Revenue Code of 1986, as amended, except for the amount for state or local income taxes included in federal itemized deductions not exceeding the applicable limitation amount set for taxable years beginning after calendar year 2029 under section 164(b)(7) of the Internal Revenue Code of 1986, as such section existed on January 1, 2026. → For taxable years beginning or deemed to begin on or after January 1, 2026, every individual who itemized deductions on his or her federal return shall be allowed to subtract from federal adjusted gross income the greater of either the standard deduction allowed in this section or his or her federal itemized deductions as defined in section 63(d) of the Internal Revenue Code of 1986, as amended, except for the amount for state or local income taxes included in federal itemized deductions not exceeding the applicable limitation amount set for taxable years beginning after calendar year 2029 under section 164(b)(7) of the Internal Revenue Code of 1986, as such section existed on January 1, 2026.

    The bill clarifies the treatment of itemized deductions for individuals starting in 2026, including limits on state or local income tax deductions.

Action History

  1. Indefinitely postponed

  2. Notice of hearing for February 19, 2026

  3. Referred to Revenue Committee

  4. Kauth FA486 filed

  5. Date of introduction

Sponsors

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.

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
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 846?
LB 846 is sponsored by George Dungan.
What is the current status of LB 846?
This bill is in committee in the Legislature. Introduced January 08, 2026. It must pass committee before a floor vote.
Where can I track LB 846?
Track LB 846 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on LB 846

Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.

Find my representatives → Run a campaign

Stay ahead of LB 846

Last checked for changes 3 months ago · updated continuously

One Click Politics tracks every bill in Congress and all 50 states.

Track this bill →