LB 838 — Change provisions relating to the financial exploitation of vulnerable or senior adults, rules and codes of procedure, decedents' estates, inheritance taxes, deceptive trade practices, the Age-Appropriate Online Design Code Act, the Equipment Business Regulation Act, the Nebraska Money Transmitters Act, and the Nebraska Uniform Trust Code and provide for rounding of certain cash transaction amounts
Last action — Presented to Governor on April 10, 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 08, 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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3 sponsors
1 primary, 2 co-sponsors signed on.
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Mixed recorded votes
2 passed, 7 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
1702 added · 1820 removedPlain-language change summary
The recent amendments to LB 838 update the Nebraska Money Transmitters Act and various legal provisions related to finance and consumer protections. Notably, the changes clarify definitions and introduce an excise tax on certain remittance transfers, which could affect how money is sent and received, particularly for vulnerable adults. These adjustments are important because they aim to enhance regulatory oversight and protect consumers engaging in financial transactions.
ER141 ER141 LB838 LB838 MLU2026 -LEGISLATIVE 03/11/2026BILL MLU838 -Approved 03/11/2026by Ethe ANDGovernor RApril AMENDMENTS14, TO2026 LB 838 Introduced by Guereca,Jacobson, 7,42; Chairman Enrollment and Review 1.
Strikevon theGillern, original4; sections and all amendments thereto and insert the following new sections:
SectionHallstrom, 1.
A BILL FOR AN ACT relating to law;
to amend sections 8-2901, 25-2701, 30-2301, 30-2302, 30-2322, 30-2323, 30-2325, 30-3803, 30-38,103, 77-3503, 87-704, 87-706, and 87-709, Reissue Revised Statutes of Nebraska, sections 30-3801 and 77-2004, Revised Statutes Cumulative Supplement, 2024, and sections 8-2701, 8-2702, 8-2711, 8-2742, 8-2903, 87-302, 87-1301, 87-1302, 87-1304, 87-1305, 87-1306, and 87-1308, Revised Statutes Supplement, 2025;
to change provisions relating to the Nebraska Money Transmitters Act, financial exploitation of a vulnerable adult or senior adult, rules and codes of civil and criminal procedure, decedents' estates, the Nebraska Uniform Trust Code, certifications of trust, inheritance taxes, deceptive trade practices, the Equipment Business Regulation Act, and the Age- Appropriate Online Design Code Act;
to impose an excise tax on certain remittance transfers;
to provide for rounding of certain cash transaction amounts;
to provide operative dates;
to provide severability;
to repeal the original sections;
and to declare an emergency.
Be it enacted by the people of the State of Nebraska, Section 1.
8-27018-2701 Sections Sections 8-2701 to 8-2742 and sections 5 to 810 of this act shall be known and may be cited as the Nebraska Money Transmitters Act.
(5) Closed loop stored value means stored value that is redeemable by the issuer of such stored value only for goods or services provided by the issuer or affiliates of such issuer or franchisees of the issuer or affiliates of such franchisees, except to the extent the stored value is -1- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 required by applicable law to be redeemable in cash for the cash value of the stored value;
(b) For purposes of determining the percentage of a person controlled by any other person, the person's interest shall be aggregated with the interest of any other immediate family member, including the person's spouse, parents, children, siblings, mothers-in-law, fathers-in-fathers-in-law, law, sons-in-law, daughters-in-law,daughters-in- law, brothers-in-law, and sisters-in-law, and any other person who shares such person's residence;
In the event that ratings differ among eligible rating services, the highest rating shall apply when -2- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 determining whether a security bears an eligible rating.
(10) Eligible rating service means any nationally recognized statistical -1- LB838 LB838 2026 rating organization approved by the Securities and Exchange Commission and any other organization designated by the director by rule or order;
For a transaction requested electronically or by telephone, the provider of money transmission may determine if the person requesting the transaction is in this state by relying on other information provided by such person regarding the location of the individual's residential address or the entity's principal place of business or other physical address location and any records associated with such person that the provider of money transmission may have that indicate the location of the individual's residential address or the entity's principal place of business or other -3- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 physical address location, including, but not limited to, an address associated with an account;
(19) (17) Model Money Transmission Modernization Act means the Model Money Transmission Modernization Act approved for state adoption by the Conference of State Bank Supervisors Board of Directors that sets nationwide standards, including net worth, surety bond, and permissible -4- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 investments requirements, to modernize the supervision and regulation of money transmitters;
(24) (22) Nationwide Mortgage Licensing System and Registry means the Nationwide Mortgage Licensing System and Registry, also known as the Nationwide Multistate Licensing System and Registry, developed by the Conference of State Bank Supervisors and the American Association of Residential Mortgage Regulators and owned and operated by the State Regulatory Registry LLC, or any successor or affiliated entity, for the licensing and registration of persons -2- LB838 LB838 2026 in financial services industries;
-5- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 (25)(a) (23)(a) Outstanding money transmission obligation means:
(27) (25) Payroll processing services means receiving money for transmission pursuant to a contract with a person to deliver wages or -6- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 salaries, make payment of payroll taxes to state and federal agencies, make payments relating to employee benefit plans, or make distributions of other authorized deductions from wages or salaries.
8-2711 (1) Applicants for a license shall apply in a form and in a -7- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 medium as prescribed by the director.
(b) A list of any criminal conviction of the applicant and any material litigation in which the applicant has been involved in the ten-ten-year year period next preceding the submission of the application;
(i) The name and address of any federally insured depository financial -3- LB838 LB838 2026 institution through which the applicant plans to conduct money transmission;
and -8- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 (j) A certification that the applicant is not a foreign adversary person, along with sufficient information to enable the director to verify the veracity of the certification;
(f) A copy of audited financial statements of the applicant for the most recent fiscal year and for the two-year period preceding the submission of the application or, if determined to be acceptable to the director, certified unaudited financial statements for the most recent -9- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 fiscal year or any other period acceptable to the director;
5311 -10- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 et seq., and the implementing regulations of such act, as such act and regulations existed on January 1, 2025;
1 et seq., as such act existed on January 1, 2025;
(12) (11) Securities Exchange Act of 1934 means the Securities Exchange -4- LB838 LB838 2026 Act of 1934, 15 U.S.C.
-11- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 Sec.
(8) In November 2025, the White House produced a security memo asserting that a Chinese technology company shares its customers' data, including customers' payment records, with the Chinese government and -12- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 concurrently the Pentagon sent a letter to Congress indicating intent to list that Chinese technology company as a Chinese military company;
(1)(a) (1)(a) For purposes of section 8-2713, if an applicant or any key individual or person in control of the applicant fails to establish that such applicant, key individual, or person in control is not a foreign adversary person, the director shall presume that the character and general fitness of such applicant, key individual, or person in control indicates that it is not in the interest of the public to permit the applicant to engage in money transmission.
(b) For purposes of section 8-2716, if a person, or group of persons acting in concert, seeking to acquire control of a licensee or if any key individual or person that would be in control of a licensee after acquisition of control fails to establish that such person, group, or key individual is not a foreign adversary person, the director shall presume that the character and general fitness of such person, group, or key -13- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 individual indicates that it is not in the interest of the public to permit the person, group of persons acting in concert, or key individual to control the licensee.
(d) For purposes of section 8-2735, if an authorized delegate or a person in control of the authorized delegate fails to establish that such delegate or person in control is not a foreign adversary person, the director shall presume that the character and general fitness of such delegate or person in control -5- LB838 LB838 2026 indicates that it is not in the interest of the public to permit the authorized delegate to provide money transmission.
(c) The exempted individual or person has established a relationship -14- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 with an auditor organized within, and with its primary place of business within, the United States that will verify, through an external compliance audit or similar process conducted at least quarterly and in compliance with all applicable auditing standards, whether any information is shared by the exempted individual or person with a foreign adversary person during the duration of the license or at any point within three years after the expiration of the license;
(1)(1) On the operative date of this section, the changes made by this legislative bill shall apply to all existing and future licenses and applications for license under the Nebraska Money Transmitters Act.
-15- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 Sec.
The Department of Banking and Finance shall, as requested, provide to the Department of Revenue the data of money transmitters as necessary to meet the responsibilities of the Department of Revenue under the Nebraska Money Transmitters Act, to the extent the Department of Banking and Finance collects such information.
Show all 201 changed lines (161 more)
The Department of Revenue may, as requested by the director, share information with the Department of Banking and Finance as necessary to enforce the Nebraska Money Transmitters Act.
Sec.
10.
(1) For purposes of this section:
(a) Active duty member of the armed forces means a person who is a member of the armed forces of the United States on active duty as defined in 10 U.S.C.
101(d)(1), as such section existed on January 1, 2026, or a member of the Nebraska National Guard in active service of the state;
(b) Credit card has the same meaning as in 15 U.S.C.
1693o-2, as such section existed on January 1, 2026;
(c) Debit card has the same meaning as in 15 U.S.C.
1693o-2, as such section existed on January 1, 2026, except that debit card shall not include a general-use prepaid card as defined in 15 U.S.C.
1693l-1, as such section existed on January 1, 2026;
(d) Dependent means a spouse or any other person for whom an active duty member of the armed forces provided more than one-half of that person's support during the previous calendar year;
(e) Designated recipient has the same meaning as in section 919 of the Electronic Fund Transfer Act, 15 U.S.C.
1693o–1, as such section existed on January 1, 2026;
(f) Foreign adversary country means any country listed in 15 C.F.R.
791.4, as such regulation existed on January 1, 2026;
(g) Remittance transfer has the same meaning as in section 919 of the Electronic Fund Transfer Act, 15 U.S.C.
1693o–1, as such section existed on January 1, 2026, except that it shall only apply where the sender provides cash, a money order, a cashier's check, or any other similar physical instrument to the remittance transfer provider;
(h) Remittance transfer provider has the same meaning as in section 919 of the Electronic Fund Transfer Act, 15 U.S.C.
1693o-1, as such section existed on January 1, 2026;
and (i) Sender has the same meaning as in section 919 of the Electronic Fund Transfer Act, 15 U.S.C.
1693o–1, as such section existed on January 1, 2026.
(2) There is hereby imposed an excise tax of twenty-five percent on any remittance transfer by a licensee or authorized delegate to a resident of a foreign adversary country, with the exception of Cuba and Venezuela.
(3)(a) The tax imposed by this section shall not apply to a remittance -6- LB838 LB838 2026 transfer:
(i) If the sender or designated recipient of such transfer is an active duty member of the armed forces or a dependent of such member;
or (ii) For which the funds being transferred are:
(A) Withdrawn from an account held in or by a financial institution:
(I) Described in 31 U.S.C.
5312(a)(2)(A) through (H), as such section existed on January 1, 2026;
and (II) That is subject to the requirements of 31 U.S.C.
Chapter 53, Subchapter II, as such subchapter existed on January 1, 2026;
or (B) Funded with a debit card or credit card issued in the United States.
(b) To qualify for the exemption under subdivision (3)(a)(i) of this section, the sender or designated recipient shall present a valid United States Department of Defense Common Access Card or other valid military identification to the remittance transfer provider at the time of the transaction.
(4)(a) The sender of a remittance transfer shall pay the tax imposed by this section on such transfer.
(b) If any tax imposed by this section is not paid at the time a transfer is made, then to the extent that such tax is not paid, the remittance transfer provider of such transfer shall pay the tax.
(c) The remittance transfer provider of a remittance transfer shall collect the amount of the tax imposed by this section on such transfer from the sender and remit such tax to the Department of Revenue quarterly.
(5) Sections 77-2707 to 77-2711 shall apply to the tax imposed by this section as if such tax were a sales or use tax imposed by the Nebraska Revenue Act of 1967.
(6) The Department of Revenue may share any information related to the tax imposed by this section with the Department of Banking and Finance.
(7)(a) No refund of the tax imposed by this section shall be allowed unless a claim for such refund is filed within the required period for a refund of sales taxes.
(b) The Department of Revenue shall establish an expedited refund process for any active duty member of the armed forces or dependent who was charged the tax in error.
(c) To be eligible for the expedited refund process described in subdivision (7)(b) of this section, an active duty member of the armed forces or dependent who was charged in error shall submit proof of military status to the Department of Revenue.
(8) The Department of Revenue may adopt and promulgate rules and regulations to prescribe any and all forms and supporting documentation necessary for the payment, collection, and reporting of the tax imposed by this section and to establish the expedited refund process described in subdivision (7)(b) of this section.
(9) The Department of Revenue may use electronic funds transfer to collect the tax imposed by this section or to pay any refund of such tax.
(10) The use of any electronic filing of documents or electronic funds transfer shall not alter the rights of any party from the rights of such party if a different method of filing or payment was used.
(11) All taxes received by the Department of Revenue pursuant to this section shall be remitted to the State Treasurer for credit to the General Fund.
(12) Upon request from the Department of Revenue, the Department of Banking and Finance may make a claim against the surety bond of a licensee for payment of any tax imposed by this section on such licensee.
Sec.
11.
(5) (4) Financial institution means a bank, savings bank, building -16-and ER141-7- ER141 LB838 LB838 MLU2026 - 03/11/2026 MLU - 03/11/2026 and loan association, savings and loan association, or credit union, whether chartered by the Department of Banking and Finance, the United States, or a foreign state agency;
10.12.
8-2903 (1) When a financial institution, or an employee of a financial institution, reasonably believes, or has received information from the department or a law enforcement agency demonstrating that it is reasonable to believe, that financial exploitation of a vulnerable adult -17- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 or senior adult may have occurred, may have been attempted, is occurring, or is being attempted, the financial institution may, but is not required to:
-18- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 (ii) A third party reasonably associated with a vulnerable adult or senior adult includes, but is not limited to, the following:
(4) The authority granted the financial institution under subsection (1) -8- LB838 LB838 2026 of this section expires upon the sooner of:
or (c) upon -19- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 termination by an order of a court of competent jurisdiction.
A financial institution, when acting in a reasonable manner, shall be immune from any civil, criminal, or administrative liability that may otherwise exist for -20- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 any actions or omissions related to the administration of such a program.
11.13.
12.14.
Section 30-2301, Reissue Revised Statutes of Nebraska, is -21- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 amended to read:
13.15.
(2) if there is no surviving issue but the decedent is survived by a -9- LB838 LB838 2026 parent or parents, the first one hundred fifty thousand dollars, plus one-half of the balance of the intestate estate;
14.16.
30-2322 A surviving spouse of a decedent who was domiciled in this state is entitled to a homestead allowance of seven thousand five hundred -22- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 dollars for a decedent who dies before January 1, 2011, and twenty thousand dollars for a decedent who dies on or after January 1, 2011, and before January 1, 2027, and twenty-five thousand dollars for a decedent who dies on or after January 1, 2027.
15.17.
(2) If encumbered chattels are selected and if the value in excess -23- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 of security interests, plus that of other exempt property, is less than the amount allowed under subsection (1) of this section, or if there is not that amount worth of exempt property in the estate, the spouse or children are entitled to other assets of the estate, if any, to the extent necessary to make up the amount allowed under subsection (1) of this section.
16.18.
30-2325 If30-2325 If the estate is otherwise sufficient, property specifically devised is not used to satisfy rights to homestead and exempt property.
After giving such notice as the court may require in a proceeding initiated under the provisions of section 30-2405, the personal representative may make these selections if the surviving spouse, the children or the guardians of the minor children are unable or fail to do so within a reasonable time or if -24- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 there are no guardians of the minor children.
The personal representative may determine the family allowance in a lump sum not exceeding nine thousand dollars for a decedent who dies before January 1, 2011, and twenty thousand dollars for a decedent who dies on or after January 1, 2011, and before January 1, 2027, and twenty-five thousand dollars for a decedent who dies on or after January 1, 2027, or periodic installments not exceeding seven hundred fifty dollars per month for one year for a decedent who dies before January 1, 2011, and one thousand six hundred sixty-six dollars and sixty-seven cents per month for one year for a decedent who dies on or after January 1, 2011, and before January 1, 2027, and two thousand eighty-three dollars and thirty-thirty-three three cents per month for one year for a decedent who dies on or after January 1, 2027.
The personal representative -10- LB838 LB838 2026 may disburse funds of the estate in payment of the family allowance and any part of the homestead allowance payable in cash.
17.19.
-25- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 30-3801 (UTC 101) Sections 30-3801 to 30-38,115 and sections 1921 to 2123 of this act shall be known and may be cited as the Nebraska Uniform Trust Code.
18.20.
(10) "Person" means an individual, corporation, business trust, -26- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 estate, trust, partnership, limited liability company, association, joint venture, government;
(14) "Regulated financial-service institution" means a state-state-chartered chartered or federally chartered financial institution in which the monetary deposits are insured by the Federal Deposit Insurance Corporation.
If more than one person creates or contributes property to a trust, each person is a settlor of the portion -27- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 of the trust property attributable to that person's contribution except to the extent another person has the power to revoke or withdraw that portion.
or -11- LB838 LB838 2026 (ii) established by other evidence that would be admissible in a judicial proceeding;
19.21.
-28- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 Sec.
20.22.
21.23.
22.24.
and -29- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 (10) The form in which title to the assets of the trust is to be taken;
23.25.
-30- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 (b) Any lineal descendant;
-12- LB838 LB838 2026 (e) Any lineal descendant of a person described in subdivision (d) of this subsection;
24.26.
77-3503 Owner shall mean the owner of record or surviving spouse, the vendee in possession under a land contract or surviving spouse, one of the joint tenants or tenants in common or surviving spouse, or the beneficiary of a trust of which the trustee is the record title owner and the beneficiary-occupantbeneficiary- occupant (1) has a specific right to occupy the premises as stated in the trust instrument, (2) has the right to amend or revoke the trust to obtain such power of occupancy or of title, or (3) has the -31- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 power to withdraw the homestead premises from the trust and place the record title in such occupant's name.
25.27.
(6) Represents that goods or services do not have sponsorship, approval, characteristics, ingredients, uses, benefits, or quantities that they have or that a person does not have a sponsorship, approval, -32- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 status, affiliation, or connection that he or she has;
(14) With respect to a sale or lease to a natural person of goods or -33--13- ER141 ER141 LB838 LB838 MLU2026 - 03/11/2026 MLU - 03/11/2026 services purchased or leased primarily for personal, family, household, or agricultural purposes, uses or employs any referral or chain referral sales technique, plan, arrangement, or agreement;
-34- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 (21) In connection with the solicitation of funds or other assets for any charitable purpose, or in connection with any solicitation which represents that funds or assets will be used for any charitable purpose, uses or employs any deception, fraud, false pretense, false promise, misrepresentation, unfair practice, or concealment, suppression, or omission of any material fact;
A violation under this subdivision (a)(a)(22) (22) shall be treated as a separate and distinct violation from any other offense arising out of acts alleged to have been committed while the person was in violation of this section;
-35- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 (C) Has not expressly and voluntarily consented to such person's depiction;
-14- LB838 LB838 2026 (26)(i) With respect to a social media platform that accepts payment, or any other form of compensation or thing of value, for advertising on its platform:
-36- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 (II) UnlawfulAn unlawful impersonation detection and mitigation program;
(B) After a fraudulent advertisement is reported either by a useruser, orfails lawto enforcement,investigate and determine if such advertisement constitutes a fraudulent advertisement within sevenfive days:business days after such report;
(I)(C) FailsAfter determining an advertisement to investigatebe anda determinefraudulent ifadvertisement, fails to remove such advertisement constitutesfrom aits fraudulentplatform advertisement;within five business days after such determination;
(II)(D) IfAfter determineda tofraudulent beadvertisement ais fraudulentreported advertisement,by law enforcement, fails to immediatelynotify removethe submitter of the reportedstatus fraudulentof advertisementthe fromsubmitter's itsreport platform;within five business days after receipt of such report;
or (III)(E) IfKnowingly reportedpermits byfraudulent lawadvertisement enforcement,on regardlessits ofplatform actionor taken,ignores failscredible toreports notifythat thecontent submitteron ofits theplatform statusconstitutes offraudulent theiradvertisement. report;
or (C) Knowingly permit fraudulent advertisement on its platform or ignores credible reports that content on its platform constitutes fraudulent advertisement.
(A) Advertiser means any person who pays, or provides compensation or a thing of value, to advertise, promote, or otherwise increase impressions of adsadvertisements or content on a social media platform;
(B) Fraudulent advertisement means an adadvertisement or content that misrepresents material facts or unlawfully impersonates another in order to induce a transaction or extract a benefit, and a social media platform accepts payment, or any other form of compensation or thing of value, to advertise, promote, or otherwise increase impressions of the adadvertisement or content on its platform;
and (C) Social media platform means an electronic medium, including a browser-basedbrowser- based or application-based interactive computer service, Internet -37- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 website, telephone network, or data network, that allows an account holder to create, share, and view user-generated content for athe substantial purpose of social interaction, sharingsharing, or viewing user-generated content, or personal networking.
(XII) Providing or obtaining technical support for a platform, -38- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 product, or service;
(d) It shall not be considered a violation of any provision of antitrust laws for two or more entities to exchange or provide information on suspected fraudulent activity or suspicious transactions for purposes of identifying and enforcing against fraudulent advertisers or advertisements.
26.28.
-15- LB838 LB838 2026 (1) To require a dealer to accept delivery of equipment, repair parts, or attachments that the dealer has not voluntarily ordered;
This subdivision shall not apply if the dealer is in default of a -39- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 security agreement in effect with the supplier;
27.29.
or (ii) If twelve months have elapsed and the supplier has not notified a dealer of a surplus parts return program, the dealer may submit to the -40- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 supplier a request to return surplus parts and the supplier shall allow the dealer to return the parts within thirty days after receipt of the request;
-41- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 (g) The dealer shall be presumed to have purchased the returned parts from the supplier or the supplier's predecessor in interest, and the burden shall be on the supplier to prove otherwise;
-16- LB838 LB838 2026 (3) The annual parts return provided for in subsection (2) of this section may be waived by a dealer.
28.30.
29.31.
-42- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 87-1301 Sections 87-1301 to 87-1309 and sections 3133 and 3234 of this act shall be known and may be cited as the Age-Appropriate Online Design Code Act.
30.32.
-43- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 (d) Gamification, or a design feature that emulates gameplay, including, but not limited to, a streak, badge, or reward that motivates or causes more frequent or more extensive use of an online service through incentives or frequency of use;
-44- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 (ii) Generates a majority of its annual revenue from online services;
(A) (iii) Has annual gross revenue in excess of twenty-five million dollars, adjusted every odd-numbered year to reflect changes in the Consumer -17- LB838 LB838 2026 Price Index for All Urban Consumers published by the Federal Bureau of Labor Statistics for the two-year period preceding the adjustment date.
The amount shall be rounded to the next highest one-one-thousand-dollar thousand-dollar amount;
(c) A covered online service does not include (i) an online service with actual knowledge that fewer than two percent of its users are minors, provided that, in making such assessment, an online service shall not be required to collect personal data of users, and if an online -45- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 service collects personal data of users for such purpose, it shall not use such personal data for other purposes or (ii) a financial institution subject to Title V of the Gramm-Leach-BlileyGramm-Leach- Bliley Act or any regulations adopted in accordance with such act and shall delete such personal data after using it to make the assessment;
(12) Personalized recommendation system means a fully or partially automated system used to suggest, promote, or rank content, including -46- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 other users, hashtags, or posts, based on the personal data of users;
(17) Targeted advertising means displaying advertisements to an individual when the advertisement is selected based on personal data -47- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 obtained or inferred from that individual's activities over time and across nonaffiliated websites or online applications to predict the individual's preferences or interest.
-18- LB838 LB838 2026 (c) Advertisements directed to an individual in response to the individual's request for information or feedback;
31.33.
32.34.
33.35.
-48-87-1304 (1) ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 87-1304 (1) A covered online service shall provide each covered minor with accessible and easy-to-use tools that accomplish the following with respect to covered design features:
34.36.
87-1305 (1) A covered online service shall only collect and use the -49- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 minimum amount of a covered minor's personal data necessary to provide the specific elements of an online service with which the covered minor has knowingly engaged.
(9) If a covered online service allows parental monitoring, the covered online service shall provide an obvious signal to a covered minor -50- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 when such minor is being monitored.
35.37.
Section 87-1306, Revised Statutes Supplement, 2025, is amended to -19- LB838 LB838 2026 read:
36.38.
87-1308 (1)87-1308 (1) A covered online service is prohibited from facilitating advertisements for prohibited products, such as narcotic drugs, tobacco products, gambling, and alcohol, to covered minors.
-51- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 (2) A covered online service is prohibited from using dark patterns to subvert or impair covered minor autonomy, decisionmaking, or choice.
37.39.
(3) Any person rounding under this section shall use either (a) the method of rounding under this section that uses the total cash -52- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 transaction amount, including any taxes, fees, surcharges, assessments, and other governmental charges, or (b) the method of rounding under this section that uses the final cash amount paid out or returned to a customer or employee for all transactions by such person at any single premise and shall not use both methods at such premise.
(8) Notwithstanding any other provision of law to the contrary, including -20- LB838 LB838 2026 section 77-1737, any rounding under this section shall be considered an administrative settlement of the physical payment and shall not be construed as a release, discharge, remission, or commutation of any tax, fee, or assessment within the meaning of Article VIII, section -53- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 4, of the Constitution of Nebraska.
38.40.
Sections 1,9 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, and 3910 of this act become operative threeon calendarJuly months1, after2026. the adjournment of this legislative session.
Sections 27 and 42 of this act become operative on January 1, 2027.
Sections 1, 2, 3, 4, 5, 6, 7, 8, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, and 43 of this act become operative three calendar months after the adjournment of this legislative session.
39.41.
OriginalIf sectionsany 8-2901,section 25-2701,in 30-2301,this 30-2302,act 30-2322,or 30-2323,any 30-2325,part 30-3803, 30-38,103, 77-3503, 87-704, 87-706, and 87-709, Reissue Revised Statutes of Nebraska,any sectionssection 30-3801is anddeclared 77-2004,invalid Revisedor Statutesunconstitutional, Cumulativethe Supplement,declaration 2024,shall andnot sectionsaffect 8-2701,the 8-2702,validity 8-2711,or 8-2742,constitutionality 8-2903,of 87-302,the 87-1301,remaining 87-1302,portions. 87-1304, 87-1305, 87-1306, and 87-1308, Revised Statutes Supplement, 2025, are repealed.
40.42.
Original section 87-302, Revised Statutes Supplement, 2025, is repealed.
Sec.
43.
Original sections 8-2901, 25-2701, 30-2301, 30-2302, 30-2322, 30-2323, 30-2325, 30-3803, 30-38,103, 77-3503, 87-704, 87-706, and 87-709, Reissue Revised Statutes of Nebraska, sections 30-3801 and 77-2004, Revised Statutes Cumulative Supplement, 2024, and sections 8-2701, 8-2702, 8-2711, 8-2742, 8-2903, 87-1301, 87-1302, 87-1304, 87-1305, 87-1306, and 87-1308, Revised Statutes Supplement, 2025, are repealed.
Sec.
44.
2.-21-
On page 1, strike beginning with "banking" in line 1 through line 5 and insert "law;
to amend sections 8-2901, 25-2701, 30-2301, 30-2302, 30-2322, 30-2323, 30-2325, 30-3803, 30-38,103, 77-3503, 87-704, 87-706, and 87-709, Reissue Revised Statutes of Nebraska, sections 30-3801 and 77-2004, Revised Statutes Cumulative Supplement, 2024, and sections 8-2701, 8-2702, 8-2711, 8-2742, 8-2903, 87-302, 87-1301, 87-1302, 87-1304, 87-1305, 87-1306, and 87-1308, Revised Statutes Supplement, 2025;
to change provisions relating to the Nebraska Money Transmitters Act, financial exploitation of a vulnerable adult or senior adult, rules and codes of civil and criminal procedure, decedents' estates, the Nebraska Uniform Trust Code, certifications of trust, inheritance taxes, -54- ER141 ER141 LB838 LB838 MLU - 03/11/2026 MLU - 03/11/2026 deceptive trade practices, the Equipment Business Regulation Act, and the Age-Appropriate Online Design Code Act;
to provide for rounding of certain cash transaction amounts;
to provide operative dates;
to repeal the original sections;
and to declare an emergency.".
-55-
Show all 201 changed rows (161 more)
View plain text versions (10)
- Chaptered Slip Law Current pdf
- Enrolled Enrollment and Review ER141 pdf
- Final Reading View text pdf
- Banking, Commerce and Insurance AM2326 Bosn AM2463 View text pdf
- Bosn AM2463 View text pdf
- Kauth AM2658 Raybould FA1058 View text pdf
- Raybould FA1058 View text pdf
- Bosn AM2635 View text pdf
- Conrad AM2672 View text pdf
- Introduced View text pdf
Action History
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Presented to Governor on April 10, 2026
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Approved by Governor on April 14, 2026
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Provisions/portions of LB837 amended into LB838 by AM2326
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Provisions/portions of LB875 amended into LB838 by AM2326
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Provisions/portions of LB1063 amended into LB838 by AM2326
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Provisions/portions of LB1118 amended into LB838 by AM2463
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Provisions/portions of LB1118 amended into LB838 by AM2635
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Provisions/portions of LB1119 amended into LB838 by AM2463
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Provisions/portions of LB1160 amended into LB838 by AM2326
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Provisions/portions of LB1174 amended into LB838 by AM2658
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Dispensing of reading at large approved
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Passed on Final Reading with Emergency Clause 46-3*-0
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President/Speaker signed
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Placed on Final Reading with ST70
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Enrollment and Review ST70 filed
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Enrollment and Review ST70 recorded
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Enrollment and Review ER141 adopted
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McKinney MO499 withdrawn
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McKinney MO500 withdrawn
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McKinney MO501 withdrawn
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Jacobson FA1031 withdrawn
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No objections to unanimous consent request to withdraw and substitute amendment
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Kauth FA478 withdrawn
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Raybould FA1058 filed
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Raybould FA1058 adopted
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Kauth AM2658 adopted
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Bosn AM2635 adopted
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Conrad AM2637 lost
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Conrad AM2672 adopted
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Advanced to Enrollment and Review for Engrossment
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Bosn AM2635 filed
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Conrad AM2637 filed
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Conrad AM2672 filed
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Kauth AM2658 filed
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Placed on Select File with ER141
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Enrollment and Review ER141 filed
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McKinney MO499 Bracket until April 17, 2026 filed
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McKinney MO500 Recommit to the Banking, Commerce and Insurance Committee filed
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McKinney MO501 Indefinitely postpone filed
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Jacobson FA1031 filed
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Hallstrom name added
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Bosn AM2463 to AM2326 filed
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Bosn AM2463 adopted
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Banking, Commerce and Insurance AM2326 adopted
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Advanced to Enrollment and Review Initial
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Placed on General File with AM2326
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Banking, Commerce and Insurance AM2326 filed
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Banking, Commerce and Insurance priority bill
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von Gillern name added
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Notice of hearing for January 27, 2026
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Referred to Banking, Commerce and Insurance Committee
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Kauth FA478 filed
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Date of introduction
Sponsors
- R. Brad von Gillern · Cosponsor
- Mike Jacobson · Primary
- Bob Hallstrom · Cosponsor
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 2 co-sponsors · 46 not signed on · 10 voted No
Sponsors (1)
Co-sponsors (2)
- R. Brad von Gillern Voted No
- Bob Hallstrom
Not signed on (46)
46 members have not signed on to this bill.
Show all 46 →"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 | 46 | 3 | 0 | 0 |
| Total | 46 | 3 | 0 | 0 |
| % of votes cast | 94% | 6% | 0% | 0% |
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 | — | Yea |
| Dave Wordekemper | — | Yea |
| Dunixi Guereca | — | Yea |
| Eliot Bostar | — | Yea |
| Fred Meyer | — | Yea |
| George Dungan | — | Yea |
| Glen Meyer | — | Yea |
| Jana Hughes | — | Yea |
| Jane Raybould | — | Nay |
| 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 | — | 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 | — | Yea |
| 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 | 22 | 6 | 0 | 21 |
| Total | 22 | 6 | 0 | 21 |
| % of votes cast | 45% | 12% | 0% | 43% |
How each member voted (49)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 33 | 3 | 0 | 13 |
| Total | 33 | 3 | 0 | 13 |
| % of votes cast | 67% | 6% | 0% | 27% |
How each member voted (49)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 25 | 4 | 0 | 20 |
| Total | 25 | 4 | 0 | 20 |
| % of votes cast | 51% | 8% | 0% | 41% |
How each member voted (49)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 34 | 0 | 0 | 15 |
| Total | 34 | 0 | 0 | 15 |
| % of votes cast | 69% | 0% | 0% | 31% |
How each member voted (49)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 46 | 0 | 0 | 3 |
| Total | 46 | 0 | 0 | 3 |
| % of votes cast | 94% | 0% | 0% | 6% |
How each member voted (49)
| 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 | 34 | 2 | 0 | 13 |
| Total | 34 | 2 | 0 | 13 |
| % of votes cast | 69% | 4% | 0% | 27% |
How each member voted (49)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 35 | 1 | 0 | 13 |
| Total | 35 | 1 | 0 | 13 |
| % of votes cast | 71% | 2% | 0% | 27% |
How each member voted (49)
Subjects
Frequently asked questions
- Who sponsors LB 838?
- LB 838 is sponsored by R. Brad von Gillern, Mike Jacobson, and Bob Hallstrom.
- What is the current status of LB 838?
- This bill has been enacted into law. Introduced January 08, 2026. Enacted.
- Where can I track LB 838?
- Track LB 838 free on One Click Politics — get push/email alerts when it moves.
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