LB 954 — Provide for the recalculation of certain base-year employees under the Nebraska Advantage Act
Last action — Approved by Governor on April 14, 2026
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✓Introduced
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✓In Committee
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✓Passed Legislature
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✓To Executive
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5Enacted
This bill has been enacted into law. Introduced January 12, 2026. Enacted.
Signed by Governor Jim Pillen (Republican) on April 17, 2026.
Odds of enactment
High chanceBased on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.
Upgrade to see the exact probability and what's driving it.
A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.
Prognosis
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Enacted
Current position in the legislative process.
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1 sponsor
1 primary, 0 co-sponsors signed on.
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Mixed recorded votes
2 passed, 1 failed in 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
33 added · 41 removedPlain-language change summary
The updated version of Bill LB 954 includes a new provision that allows for the recalculation of the number of base-year employees for businesses that sell or transfer part of their operations while meeting certain employment and investment criteria. Specifically, if a portion of a business is sold and continues operating independently, the state's Department of Revenue will adjust the employee count accordingly. This change matters because it ensures that businesses are not penalized for reducing their operations when they comply with investment agreements, which could encourage more business activity and investment in Nebraska.
LB954 LB954 2026 LEGISLATURELEGISLATIVE OFBILL NEBRASKA954 ONEApproved HUNDREDby NINTHthe LEGISLATUREGovernor SECONDApril SESSION14, LEGISLATIVE2026 BILL 954 FINAL READING Introduced by von Gillern, 4.
Read firstA timeBILL JanuaryFOR 12,AN 2026ACT Committee:relating to the Nebraska Advantage Act;
Revenue A BILL FOR AN ACT relating to the Nebraska Advantage Act;
Be it enacted by the people of the State of Nebraska, -1- LB954 LB954 2026 Section 1.
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Action History
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Approved by Governor on April 14, 2026
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Passed on Final Reading 44-3*-2
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President/Speaker signed
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Presented to Governor on April 9, 2026
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Placed on Final Reading
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Kauth FA610 withdrawn
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von Gillern AM2209 adopted
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Advanced to Enrollment and Review for Engrossment
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von Gillern AM2209 filed
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Placed on Select File
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Advanced to Enrollment and Review Initial
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Placed on General File
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Notice of hearing for January 30, 2026
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Referred to Revenue Committee
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Kauth FA610 filed
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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 · 3 voted No
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.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 44 | 3 | 0 | 2 |
| Total | 44 | 3 | 0 | 2 |
| % of votes cast | 90% | 6% | 0% | 4% |
How each member voted (49)
| Member | Party | Vote |
|---|---|---|
| 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 | — | Nay |
| Dave Murman | — | Not Voting |
| Dave Wordekemper | — | Yea |
| Dunixi Guereca | — | Yea |
| Eliot Bostar | — | Yea |
| Fred Meyer | — | Yea |
| George Dungan | — | Yea |
| Glen Meyer | — | 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 | — | Nay |
| Margo Juarez | — | Yea |
| Megan Hunt | — | Nay |
| 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 | — | Not Voting |
| Stan Clouse | — | Yea |
| Tanya Storer | — | Yea |
| Teresa Ibach | — | Yea |
| Terrell McKinney | — | Yea |
| Tom Brandt | — | Yea |
| Tony Sorrentino | — | Yea |
| Victor Rountree | — | Yea |
| Wendy DeBoer | — | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 35 | 0 | 0 | 14 |
| Total | 35 | 0 | 0 | 14 |
| % of votes cast | 71% | 0% | 0% | 29% |
How each member voted (49)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 29 | 1 | 0 | 19 |
| Total | 29 | 1 | 0 | 19 |
| % of votes cast | 59% | 2% | 0% | 39% |
How each member voted (49)
Subjects
Frequently asked questions
- Who sponsors LB 954?
- LB 954 is sponsored by R. Brad von Gillern.
- What is the current status of LB 954?
- This bill has been enacted into law. Introduced January 12, 2026. Enacted.
- Where can I track LB 954?
- Track LB 954 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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