Change federal references related to taxation under the Nebraska Revenue Act of 1967
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LB 857 — Change federal references related to taxation under the Nebraska Revenue Act of 1967
Last action — Indefinitely postponed
No card. One bill, free forever — alerts when it moves.
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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 08, 2026. 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 updates references to federal tax laws in Nebraska's income tax statutes and repeals the original section.
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77-2714
the Internal Revenue Code of 1986, as amended on January 1, 2023→ the Internal Revenue Code of 1986, as amended on January 1, 2024Updates the reference date for the Internal Revenue Code to the latest version as of January 1, 2024.
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77-2714
any references to the laws of the United States relating to federal income taxes, as amended on January 1, 2023, and the rules and regulations issued under such laws→ any references to the laws of the United States relating to federal income taxes, as amended on January 1, 2024, and the rules and regulations issued under such lawsChanges the reference date for the laws related to federal income taxes in Nebraska's statutes to January 1, 2024.
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77-2714
the Internal Revenue Code of 1954This change removes the reference to the Internal Revenue Code of 1954, thereby simplifying the language used regarding income tax codes.
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77-2714
the original sectionRepeals the existing section 77-2714, removing the previous text from the statutes.
Action History
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Indefinitely postponed
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Notice of hearing for February 19, 2026
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Referred to Revenue Committee
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Kauth FA497 filed
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Date of introduction
Sponsors
- George Dungan · 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 857?
- LB 857 is sponsored by George Dungan.
- What is the current status of LB 857?
- 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 857?
- Track LB 857 free on One Click Politics — get push/email alerts when it moves.
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