LB 901 — Adopt the Domestic Violence and Human Trafficking Service Providers Tax Credit Act, change provisions related to the confidentiality of shared information, the distribution of certain tax revenue, contracts between the Tax Commissioner and collection agencies, the collection and enforcement of delinquent income tax claims, the ImagiNE Nebraska Act, the Kratom Consumer Protection Act, the Mechanical Amusement Device Tax Act, and the Nebraska Advantage Research and Development Act, provide for fees, provide an excise tax on kratom, eliminate certain personal property and sales and use tax exemptions and a tax credit, and terminate the Department of Revenue Miscellaneous Receipts Fund
Last action — Provisions/portions of LB873 amended into LB901 by AM2674
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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 07, 2026.
Odds of enactment
High chanceBased on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.
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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, 8 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
2099 added · 2330 removedPlain-language change summary
The latest version of Bill LB 901 includes several amendments, such as the introduction of the Domestic Violence and Human Trafficking Service Providers Tax Credit Act and changes to tax and fee structures related to various health and revenue departments. It also modifies how delinquent taxes are handled and eliminates certain tax exemptions, including one for renewable energy. These changes are important because they aim to provide financial support for agencies addressing domestic violence and human trafficking, while also updating tax laws to improve state revenue collection and oversight.
ER133 ER133 LB901 LB901 MJP2026 -LEGISLATIVE 03/11/2026BILL MJP901 -Approved 03/11/2026by Ethe ANDGovernor RApril AMENDMENTS7, TO2026 LB 901 Introduced by Guereca,Revenue 7,Committee: Chairman Enrollment and Review 1.
Strikevon theGillern, original4, sectionsChairperson; and all amendments thereto and insert the following new sections:
SectionBostar, 1.29;
SectionsIbach, 144; to 4 of this act shall be known and may be cited as the Domestic Violence and Human Trafficking Service Providers Tax Credit Act.
Kauth, 31;
Murman, 38.
A BILL FOR AN ACT relating to law;
to amend sections 77-367, 77-377.01, 77-3,109, 77-3,118, 77-2704.46, 77-27,107, 77-27,235, and 77-5804, Reissue Revised Statutes of Nebraska, sections 77-377.02, 77-382, 77-2704.12, 77-2717, 77-3003.01, 77-3003.02, 77-3004, 77-3006, 77-3012, and 77-6818, Revised Statutes Cumulative Supplement, 2024, and sections 9-1,101, 71-812, 71-3801, 71-3809, 71-3810, 71-3812, 77-202, 77-3,110, 77-2715.07, 77-2734.03, 77-3003, 77-3003.03, and 77-5601, Revised Statutes Supplement, 2025;
to adopt the Domestic Violence and Human Trafficking Service Providers Tax Credit Act;
to provide for the disclosure of certain confidential information by the Department of Health and Human Services and the Department of Revenue;
to provide fees;
to change provisions relating to the Behavioral Health Services Fund;
to provide an excise tax and change provisions relating to adulterated kratom under the Kratom Consumer Protection Act;
to eliminate a property tax exemption;
to change the purposes of and money credited to the Department of Revenue Enforcement Fund;
to change and provide provisions relating to delinquent taxes and the collection of delinquent taxes;
to change provisions relating to a report on tax expenditures;
to change and eliminate certain sales and use tax exemptions;
to provide an income tax credit;
to provide for the registration of a claim for due and owing delinquent taxes as a judgment;
to eliminate a renewable energy tax credit as provided;
to change provisions relating to fees for manufacturer and distributor licenses and cash devices, the advertisement and operation of mechanical amusement devices and cash devices, and the amount and distribution of taxes collected under the Mechanical Amusement Device Tax Act;
to change provisions relating to the use of funds;
to change credits under the Nebraska Advantage Research and Development Act;
to redefine a term under the ImagiNE Nebraska Act;
to terminate the Department of Revenue Miscellaneous Receipts Fund;
to eliminate obsolete provisions;
to harmonize provisions;
to provide operative dates;
to repeal the original sections;
to outright repeal sections 77-2701.54, 77-2704.57, 77-2704.60, 77-2704.61, and 77-2704.62, Reissue Revised Statutes of Nebraska;
and to declare an emergency.
Be it enacted by the people of the State of Nebraska, Section 1.
Sections 1 to 4 of this act shall be known and may be cited as the Domestic Violence and Human Trafficking Service Providers Tax Credit Act.
(i) One million two hundred fifty-two thousand eight hundred dollars -1- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 of tax credits to be distributed based on the population of the program or service area as shown by the latest federal decennial census or as determined by the department if such census data is not available;
A credit recipient may sell all or a portion of the tax credit -1- LB901 LB901 2026 received under section 2 of this act to another taxpayer.
(1) Beginning no later than October 31, 2026, the Department of Health and Human Services and the Department of Revenue, for the purpose of the proper administration of the laws administered by each agency, shall, upon request, disclose confidential information about -2- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 persons, businesses, and state and local subdivisions to the other agency.
(1)(1) The Department of Revenue shall add a collection fee in the amount of twenty-five dollars or ten percent of the tax liability, whichever is greater, to all delinquent tax claims regardless of whether the claim has been assigned to a collection agency under sections 77-377.01 to 77-377.04.
-3- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 (4)(a) The Tax Commissioner may require any person filing a petition for redetermination of (i) a notice and demand for payment issued pursuant to section 77-1783.01 or (ii) a notice of a deficiency determination issued pursuant to the Nebraska Revenue Act of 1967, to remit a filing fee of forty dollars to the Department of Revenue.
(8) Beginning on January 1, 2027, and on January 1 of successive years, the Department of Revenue shall increase the fees provided for in this section by the percentage change, if any, as of August of the previous year over the level as of August of the year preceding that year -4- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 in the Consumer Price Index for All Urban Consumers, Midwest Region, as published by the Bureau of Labor Statistics of the United States Department of Labor.
Show all 267 changed lines (227 more)
9-1,101 (1) The Nebraska Bingo Act, the Nebraska County and City Lottery Act, the Nebraska Lottery and Raffle Act, the Nebraska Pickle Card Lottery Act, the Nebraska Small Lottery and Raffle Act, and section 9-701 shall be administered and enforced by the Charitable Gaming Division of the Department -2- LB901 LB901 2026 of Revenue, which division is hereby created.
(b) Beginning July 1, 2019, through June 30, 2026, on or before the last day of the last month of each calendar quarter, the State Treasurer shall transfer one hundred thousand dollars from the Charitable Gaming -5- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 Operations Fund to the Compulsive Gamblers Assistance Fund.
Commission staff shall be appointed, supervised, and terminated by the director of -6- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 the Gamblers Assistance Program pursuant to section 9-1004.
-7- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 (b) For purposes of this subsection:
(i) Adult with serious mental illness means a person eighteen years of age or older who has, or at any time during the immediately preceding twelve months has had, a diagnosable mental, behavioral, or emotional disorder of sufficient duration to meet diagnostic criteria identified in the most recent edition of -3- LB901 LB901 2026 the Diagnostic and Statistical Manual of Mental Disorders and which has resulted in functional impairment that substantially interferes with or limits one or more major life functions.
(4) Money transferred to the fund under section 77-3012 shall be allocated to the behavioral health authority of the behavioral health region within which the lowestcash per-capitadevice spending.is located.
If allocation of the full amount transferred pursuant to section 77-3012 would alter the region's status as the region with the lowest per-capita spending, then after such initial disbursement to make the region with the lowest per-capita spending equal to the region with the second-lowest per-capita spending, -8- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 the remainder shall be allocated equally to the behavioral health authorities of the behavioral health regions with the lowest and second- lowest per-capita spending.
Section 71-3801, Revised Statutes Supplement, 2025, is amended to read:
71-3801 Sections 71-3801 to 71-3815 and section 10 of this act shall be known and may be cited as the Kratom Consumer Protection Act.
Sec.
10.
(1) Beginning January 1, 2027, an excise tax shall be levied on the retail sale of kratom products to consumers.
The tax shall be at a rate of ten percent of the retail purchase price.
(2) The excise tax imposed by this section shall be in addition to all other occupation, privilege, sales, or use taxes imposed by this state or by any political subdivision of the state.
(3) Each retailer of kratom products shall maintain complete and accurate electronic records of sales of kratom products, in the manner prescribed by the Department of Revenue.
Each such retailer shall provide such records to the department upon request.
(4)(a) Each retailer of kratom products shall file a return with the department by the twentieth day of the month following the month reported and with the report shall remit the amount of excise tax due.
(b) The return, which shall be upon forms prescribed and furnished by the department, shall contain, among other things, the total amount of kratom products sold or transferred during the preceding month and the amount of tax due thereon.
(c) The department may require retailers to file tax returns electronically and to remit payments due by electronic funds transfers.
(5) The department shall collect the excise tax and shall account for and remit to the State Treasurer at least once each month all money collected pursuant to such tax for credit to the General Fund.
Sec.
11.
Section 71-3809, Revised Statutes Supplement, 2025, is amended to read:
71-3809 (1) No person shall sell, offer for sale, provide, or distribute an adulterated kratom product in the State of Nebraska.
(2) A product shall be deemed adulterated if:
(a) It contains any kratom alkaloid or metabolite, including 7- hydroxymitragynine, and does not meet the definition of a kratom product under section 71-3802;
or (b) The kratom product is combined with a dangerous nonkratom substance that contains a poisonous or otherwise deleterious nonkratom ingredient, including, but not limited to, any substance listed as a controlled substance under the laws of this state or federal law.
(3) If the department has a reasonable belief that Upon receipt of evidence that suggests a product may be an adulterated kratom product, the department may require the person selling, providing, or distributing the product to obtain an independent third-party test of the product by a laboratory of the department's choosing.
A person shall not sell, provide, or distribute any product undergoing such testing until the test results verify that such product is not adulterated.
Sec.
12.
Section 71-3810, Revised Statutes Supplement, 2025, is amended to read:
71-3810 (1) Any processor or retailer that violates any section of the Kratom Consumer Protection Act, including those related to the application or registration, or any of the rules and regulations adopted and promulgated by the department that apply to processors or kratom products shall be subject to the penalties provided in this section.
(2) For the first violation, the department shall impose a civil penalty of up to one thousand dollars.
For the second violation, the department shall impose a civil penalty of up to five thousand dollars.
For a third violation and any subsequent violations, the department shall impose a civil penalty of at least five thousand dollars and no more than twenty thousand dollars and, if the violator is a processor, the department shall prohibit the sale of any kratom products of such processor within the State of Nebraska for a period of three years.
-4- LB901 LB901 2026 (3) If a processor violates the Kratom Consumer Protection Act by selling, offering for sale, providing, or distributing an adulterated kratom product in the State of Nebraska, the department shall remove any product found to be adulterated from the list of registered kratom products on the department's website.
(4) (3) For any processor or retailer that has no violation for a period of four consecutive years, a new violation shall be treated as a first violation.
(5) (4) No determination that a violation has occurred shall be made until notice has been given and a hearing has been held by the Tax Commissioner as provided in section 71-3811 if requested by the processor or retailer.
(6) (5) A retailer shall not be found to be in violation of the Kratom Consumer Protection Act if it is shown by a preponderance of the evidence that the retailer relied in good faith upon the representation of a processor that a product is not an adulterated kratom product as defined in section 71-3809 or otherwise conformed to the act.
Sec.
13.
Section 71-3812, Revised Statutes Supplement, 2025, is amended to read:
71-3812 (1) The Attorney General shall have authority to enforce the Kratom Consumer Protection Act pursuant to the Consumer Protection Act and the Uniform Deceptive Trade Practices Act.
This section shall not be construed to allow for a private right of action under the Kratom Consumer Protection Act even though such action is authorized under the Consumer Protection Act and the Uniform Deceptive Trade Practices Act.
(2) If a kratom product is found to be adulterated under section 71-3809 with ingredients not reflected on the label of the product, such violation of the Kratom Consumer Protection Act is also prima facie evidence of a violation of the Consumer Protection Act.
Sec.
14.
77-20277-202 (1) (1) The following property shall be exempt from property taxes:
For purposes of this subdivision, threshold amount means the greater of fifty thousand dollars or six-tenths of one percent of the total actual value of real and personal property of the governmental -9- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 subdivision that will beneficially own the property as of the end of the governmental subdivision's prior fiscal year;
Such ordinance or resolution shall nevertheless result in an equitable contribution for the cost of providing such services to the exempt -10- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 property;
(d)(i) Property owned by educational, religious, charitable, or cemetery -5- LB901 LB901 2026 organizations, or any organization for the exclusive benefit of any such educational, religious, charitable, or cemetery organization, and used exclusively for educational, religious, charitable, or cemetery purposes, when such property is not (A) owned or used for financial gain or profit to either the owner or user, (B) used for the sale of alcoholic liquors for more than twenty hours per week, or (C) owned or used by an organization which discriminates in membership or employment based on race, color, or national origin.
(iii) The property tax exemption authorized in subdivision (1)(d)(i) of this section shall apply to any for-profit skilled nursing facility, for-profit nursing facility, or for-profit assisted-living facility that provides housing for medicaid beneficiaries, except that the exemption amount for such property shall be a percentage of the property taxes that -11- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 would otherwise be due.
For purposes of this subdivision, skilled nursing facility has the same meaning as in section 71-429, nursing facility has the same meaning as in section 71-424, and assisted-assisted-living living facility has the same meaning as in section 71-5903.
(5) Business and agricultural inventory shall be exempt from the -12- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 personal property tax.
Depreciable tangible personal property used directly in the generation of electricity using wind, solar, biomass, or landfill gas as the fuel source includes, but is not limited to, wind turbines, rotors and blades, towers, solar panels, trackers, generating equipment, transmission components, substations, supporting structures or racks, inverters, and other system components such as -13- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 wiring, control systems, switchgears, and generator step-up transformers.
(10) Any tangible personal property that is acquired by a person operating -6- LB901 LB901 2026 a data center located in this state, that is assembled, engineered, processed, fabricated, manufactured into, attached to, or incorporated into other tangible personal property, both in component form or that of an assembled product, for the purpose of subsequent use at a physical location outside this state by the person operating a data center shall be exempt from the personal property tax.
(i) Deployed in an area funded in whole or in part by funds from the Broadband Equity, Access, and Deployment Program, authorized by the -14- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 federal Infrastructure Investment and Jobs Act, Public Law 117-58;
or (ii) Deployed in a qualified census tract located within the corporate limits of a city of the metropolitan class and being utilized to provide end-usersend- users with access to the Internet at speeds of at least one hundred megabits per second for downloading and at least one hundred megabits per second for uploading.
(ii) Broadband equipment means machinery or equipment used to provide broadband communications service and includes, but is not limited to, wires, cables, fiber, conduits, antennas, poles, switches, routers, amplifiers, rectifiers, repeaters, receivers, multiplexers, duplexers, transmitters, circuit cards, insulating and protective materials and cases, power equipment, backup power equipment, diagnostic equipment, storage devices, modems, and other general central office or headend equipment, such as channel cards, frames, and cabinets, or equipment used in successor technologies, including items used to monitor, test, maintain, enable, or facilitate qualifying equipment, machinery, software, ancillary components, appurtenances, accessories, or other infrastructure that is used in whole or in part to provide broadband -15- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 communications service.
and (iii) Qualified census tract means a qualified census tract as defined in 26 U.S.C.
10.15.
(2) Ten percent of all proceeds received during each calendar year due to -7- LB901 LB901 2026 the contracts entered into pursuant to this section shall be deposited in the Department of Revenue Enforcement Fund for purposes of -16- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 identifying nonfilers, underreporters, nonpayers, and improper or fraudulent payments.
11.16.
12.17.
Each contract entered into between the Tax Commissioner and the collection agency shall provide for the payment of fees for such services, reimbursements, or other -17- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 remuneration not in excess of fifty percent of the total amount of delinquent taxes, penalties, and interest actually collected.
13.18.
(2) The department shall review the major tax exemptions for which -18- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 state general funds are used to reduce the impact of revenue lost due to a tax expenditure.
telefloral -8- LB901 LB901 2026 deliveries;
-19- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 (f) Food, which shall include a separate listing for the following items:
(l) Services purchased for nonbusiness use, which shall include a -20- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 separate listing for each such service, including, but not limited to, the following items:
14.19.
15.20.
Section 77-3,110, Revised Statutes Supplement, 2025, is amended to read:
77-3,110 The (1) All funds received pursuant to sections 77-3,109 and 77-3,118 shall be remitted to the State Treasurer for credit to the Department of Revenue Miscellaneous Receipts Fund which is hereby created.
The fund terminates on July 1, 2026, and the State Treasurer shall transfer any money in the fund on such date to the Department of Revenue Enforcement Fund.
(2) All money in the Department of Revenue Miscellaneous Receipts Fund shall be administered by the Department of Revenue and shall be used to defray the cost of production of the publications listed in section 77-3,109 or of the listings described in section 77-3,118 and to carry out any administrative responsibilities of the department.
(3) Transfers may be made from the fund to the General Fund at the direction of the Legislature.
Any money in the Department of Revenue Miscellaneous Receipts Fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.
Sec.
21.
77-3,118 (1) The Department of Revenue may charge persons and state -21- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 agencies for any listings made by the department of information that is not -9- LB901 LB901 2026 confidential.
16.22.
77-2704.12 (1)77-2704.12 (1) Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of purchases by (a) any nonprofit organization created exclusively for religious purposes, (b) any nonprofit organization providing services exclusively to the blind, (c) any nonprofit private educational institution established under sections 79-1601 to 79-1607, (d) any accredited, nonprofit, privately controlled college or university with its primary campus physically located in Nebraska, (e) any nonprofit (i) hospital, (ii) health clinic when one or more hospitals or the parent corporations of the hospitals own or control the health clinic for the purpose of reducing the cost of health services or when the health clinic receives federal funds through the United States Public Health Service for the purpose of serving populations that are medically underserved, (iii) skilled nursing facility, (iv) intermediate care facility, (v) assisted-living facility, (vi) intermediate care facility for persons with developmental disabilities, (vii) nursing facility, (viii) home health agency, (ix) hospice or hospice service, (x) respite care service, (xi) mental health substance use treatment center licensed under the Health Care Facility Licensure Act, or (xii) center for independent living as defined in 29 U.S.C.
796a, (f) any nonprofit licensed residential child-caring agency, (g) any nonprofit licensed child-placing agency, (h) any nonprofit organization certified by the Department of Health and Human Services to provide -22-community- ER133based ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 community-based services for persons with developmental disabilities, or (i) any nonprofit organization certified or contracted by a regional behavioral health authority or the Division of Behavioral Health of the Department of Health and Human Services to provide community-based mental health or substance use services , or (j) any nonprofit organization for purchases of property that will be transferred to an organization listed in subdivisions (a) through (i) of this subsection until the property is transferred or the contract is completed, provided that the nonprofit organization (i) acquires property that will be transferred to an organization listed in subdivisions (a) through (i) of this subsection or (ii) enters into a contract of construction, improvement, or repair upon property annexed to real estate if the property will be transferred to an organization listed in subdivisions (a) through (i) of this subsection.
(4) Any organization listed in subsection (1) of this section which enters into a contract of construction, improvement, or repair upon -23- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 property annexed to real estate without first issuing a purchasing agent authorization to a contractor or repairperson prior to the building materials being annexed to real estate in the project may apply to the Tax Commissioner for a refund of any sales and use tax paid by the contractor or repairperson on the building materials physically annexed to real estate in the construction, improvement, or repair.
17.23.
(1) Any form of animal life of a kind the products of which ordinarily -10- LB901 LB901 2026 constitute food for human consumption.
Animal life includes live poultry , other species of game birds subject to permit and regulation by the Game and Parks Commission, and livestock on the hoof when sales are made by the grower, producer, feeder, or any person engaged in the business of bartering, buying, or selling live poultry , -24- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 other species of game birds subject to permit and regulation by the Game and Parks Commission, or livestock on the hoof;
18.24.
77-2715.0777-2715.07 (1) (1) There shall be allowed to qualified resident individuals as a nonrefundable credit against the income tax imposed by the Nebraska Revenue Act of 1967:
(a) For returns filed reporting federal adjusted gross incomes of greater than twenty-nine thousand dollars, a nonrefundable credit equal to twenty-five percent of the federal credit allowed under section 21 of the Internal Revenue Code of 1986, as amended, except that for taxable years beginning or deemed to begin on or after January 1, 2015, such -25- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 nonrefundable credit shall be allowed only if the individual would have received the federal credit allowed under section 21 of the code after adding back in any carryforward of a net operating loss that was deducted pursuant to such section in determining eligibility for the federal credit;
(b) For returns filed reporting federal adjusted gross income of twenty-ninetwenty- nine thousand dollars or less, a refundable credit equal to a percentage of the federal credit allowable under section 21 of the Internal Revenue Code of 1986, as amended, whether or not the federal credit was limited by the federal tax liability.
-26- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 (e) A refundable credit equal to ten percent of the federal credit allowed under section 32 of the Internal Revenue Code of 1986, as amended, except that for taxable years beginning or deemed to begin on or after January 1, 2015, such refundable credit shall be allowed only if the individual would have received the federal credit allowed under section 32 of the code after adding back in any carryforward of a net operating loss that was deducted pursuant to such section in determining eligibility for the federal credit;
Each partner, each shareholder of an electing subchapter S corporation, each beneficiary of an estate or trust, or each member of a limited liability company shall report his or her share of the credit in the same manner and proportion as he or she reports the -11- LB901 LB901 2026 partnership, subchapter S corporation, estate, trust, or limited liability company income;
(e) A credit as provided in the Nebraska Job Creation and Mainstreet -27- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 Revitalization Act;
The credit allowed for each partner, shareholder, member, or beneficiary of a partnership, corporation, limited liability company, or estate or trust qualifying for an income tax credit as an owner of agricultural assets under the Beginning Farmer Tax Credit Act shall be equal to the partner's, shareholder's, member's, or beneficiary's portion of the amount of tax credit distributed pursuant to subsection (6) of -28- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 section 77-5211.
(7)(a) For taxable years beginning or deemed to begin on or after January 1, 2020, and before January 1, 2032, under the Internal Revenue -29- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 Code of 1986, as amended, a nonrefundable credit against the income tax imposed by the Nebraska Revenue Act of 1967 in the amount of five thousand dollars shall be allowed to any individual who purchases a residence during the taxable year if such residence:
(e) For purposes of this subsection, family member means an individual's -12- LB901 LB901 2026 spouse, child, parent, brother, sister, grandchild, or grandparent, whether by blood, marriage, or adoption.
(9)(a) For taxable years beginning or deemed to begin on or after -30- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 January 1, 2022, under the Internal Revenue Code of 1986, as amended, a refundable credit against the income tax imposed by the Nebraska Revenue Act of 1967 shall be allowed to the parent of a stillborn child if:
19.25.
The additional taxes shall be recomputed by (A) substituting Nebraska taxable income for federal taxable income, (B) calculating what the federal alternative minimum tax would be on Nebraska taxable income and adjusting such -31- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 calculations for any items which are reflected differently in the determination of federal taxable income, and (C) applying Nebraska rates to the result.
A nonrefundable income tax credit shall be allowed for all resident estates and trusts as provided -32- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 in the Nebraska Job Creation and Mainstreet Revitalization Act, the New Markets Job Growth Investment Act, the School Readiness Tax Credit Act, the Child Care Tax Credit Act, the Affordable Housing Tax Credit Act, the Sustainable Aviation Fuel Tax Credit Act, the Nebraska Shortline Rail Modernization Act, the Nebraska Pregnancy Help Act, the Individuals with Intellectual and Developmental Disabilities Support Act, and sections 77-27,238, 77-27,240, and 77-27,241.
The tax which is attributable to income derived from sources within this state shall be determined by multiplying the liability to this state for a resident estate or trust with the same total income by a fraction, the numerator of which is the nonresident estate's or trust's Nebraska income as determined by sections 77-2724 and 77-2725 and the denominator of which is its total federal income -13- LB901 LB901 2026 after first adjusting each by the amounts provided in section 77-2716.
A nonrefundable income tax credit shall be allowed for all -33- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 nonresident estates and trusts as provided in the Nebraska Job Creation and Mainstreet Revitalization Act, the New Markets Job Growth Investment Act, the School Readiness Tax Credit Act, the Child Care Tax Credit Act, the Affordable Housing Tax Credit Act, the Sustainable Aviation Fuel Tax Credit Act, the Nebraska Shortline Rail Modernization Act, the Nebraska Pregnancy Help Act, the Individuals with Intellectual and Developmental Disabilities Support Act, and sections 77-27,238, 77-27,240, and 77-27,241.
(3) The beneficiaries of such estate or trust who are residents of this state shall include in their income their proportionate share of such estate's or trust's federal income and shall reduce their Nebraska tax liability by their proportionate share of the credits as provided in the Angel Investment Tax Credit Act, the Nebraska Advantage Microenterprise Tax Credit Act, the Nebraska Advantage Research and Development Act, the Nebraska Job Creation and Mainstreet Revitalization Act, the New Markets Job Growth Investment Act, the School Readiness Tax Credit Act, the Child Care Tax Credit Act, the Affordable Housing Tax Credit Act, the Nebraska Biodiesel Tax Credit Act, the Nebraska Higher Blend Tax Credit Act, the Nebraska Property Tax Incentive Act, the -34- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 Relocation Incentive Act, the Renewable Chemical Production Tax Credit Act, the Sustainable Aviation Fuel Tax Credit Act, the Nebraska Shortline Rail Modernization Act, the Cast and Crew Nebraska Act, the Nebraska Pregnancy Help Act, the Individuals with Intellectual and Developmental Disabilities Support Act, the Domestic Violence and Human Trafficking Service Providers Tax Credit Act, and sections 77-27,238, 77-27,240, and 77-27,241.
(4) If any beneficiary of such estate or trust is a nonresident during any part of the estate's or trust's taxable year, he or she shall file a Nebraska income tax return which shall include (a) in Nebraska adjusted gross income that portion of the estate's or trust's Nebraska income, as determined under sections 77-2724 and 77-2725, allocable to his or her interest in the estate or trust and (b) a reduction of the Nebraska tax liability by his or her proportionate share of the credits as provided in the Angel Investment Tax Credit Act, the Nebraska Advantage Microenterprise Tax Credit Act, the Nebraska Advantage Research and Development Act, the Nebraska Job Creation and Mainstreet Revitalization Act, the New Markets Job Growth Investment Act, the School Readiness Tax Credit Act, the Child Care Tax Credit Act, the Affordable Housing Tax Credit Act, the Nebraska Biodiesel Tax Credit Act, the Nebraska Higher Blend Tax Credit Act, the Nebraska Property Tax Incentive Act, the Relocation Incentive Act, the Renewable Chemical Production Tax Credit Act, the Sustainable Aviation Fuel Tax Credit Act, the Nebraska Shortline Rail Modernization Act, the Cast and Crew Nebraska Act, the Nebraska Pregnancy Help Act, the Individuals with Intellectual and Developmental Disabilities Support Act, the Domestic Violence and Human Trafficking Service Providers Tax Credit Act, and sections 77-27,238, 77-27,240, and 77-27,241 and shall execute and forward to the fiduciary, -35- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 on or before the original due date of the Nebraska fiduciary return, an agreement which states that he or she will file a Nebraska income tax return and pay income tax on all income derived from or connected with sources in this state, and such agreement shall be attached to the Nebraska fiduciary return for such taxable year.
For taxable years beginning or deemed to begin before January 1, 2013, the amount of remittance, in such instance, shall be the highest individual income tax rate determined under section 77-2715.02 multiplied by the nonresident -14- LB901 LB901 2026 beneficiary's share of the estate or trust income which was derived from or attributable to sources within this state.
(7) For purposes of this section, unless the context otherwise -36- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 requires, simple trust shall mean any trust instrument which (a) requires that all income shall be distributed currently to the beneficiaries, (b) does not allow amounts to be paid, permanently set aside, or used in the tax year for charitable purposes, and (c) does not distribute amounts allocated in the corpus of the trust.
20.26.
(c) For taxable years commencing or deemed to commence prior to, on, or after January 1, 1998, any insurer paying a tax on premiums and assessments pursuant to section 77-908 or 81-523 shall be credited, in the computation of the tax due under the Nebraska Revenue Act of 1967, -37- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 with the amount paid during the taxable year as assessments allowed as an offset against premium and related retaliatory tax liability pursuant to section 44-4233.
(7) There shall be allowed to corporate taxpayers a nonrefundable income tax credit as provided in the Nebraska Job Creation and Mainstreet Revitalization Act, the New Markets Job Growth Investment Act, the School Readiness Tax Credit Act, the Child Care Tax Credit Act, the Affordable -38- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 Housing Tax Credit Act, the Sustainable Aviation Fuel Tax Credit Act, the Nebraska Shortline Rail Modernization Act, the Nebraska Pregnancy Help Act, the Individuals with Intellectual and Developmental Disabilities Support Act, and sections 77-27,238, 77-27,240, and 77-27,241.
21.27.
77-27,107 (1) When notice and demand for the payment of income tax is given to a taxpayer and it appears to the Tax Commissioner that it is not -15- LB901 LB901 2026 practicable to locate property of the taxpayer sufficient in amount to cover the amount of tax due, he or she shall send a copy of the notice provided for in the Uniform State Tax Lien Registration and Enforcement Act to the taxpayer at his or her last-known address together with a notice that such notice has been filed with the appropriate filing officer.
(4) The Tax Commissioner may enter into agreements with the tax departments of other states and the District of Columbia for the -39- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 collection of income taxes from persons found in those jurisdictions who are delinquent in the payment of income taxes imposed under such act.
22.28.
-40- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 (3) The credit allowed under this section may be used to reduce the producer's Nebraska income tax liability or to obtain a refund of state sales and use taxes paid by the producer of electricity generated by a new renewable electric generation facility.
23.29.
The Tax Commissioner, upon the application of any person, may issue a license, subject to the same -41- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 limitations as an operator's license under section 77-3002.
(2)(a) Except for an applicant that holds a liquor license under the Nebraska Liquor Control Act, an applicant for or person holding a license as a distributor of a cash device shall be subject to a background check at any time -16- LB901 LB901 2026 by the department including fingerprinting and a check of his or her criminal history record information maintained by the Identification Division of the Federal Bureau of Investigation through the Nebraska State Patrol for the purpose of determining whether the Department of Revenue has a basis to deny the license application or to suspend, cancel, revoke, or terminate the person's license.
(ii) Knowingly caused, aided, abetted, or conspired with another to cause any person to violate any of the provisions of the act or any rules -42- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 or regulations adopted and promulgated pursuant to the act;
(3) Beginning January 1, 2025, the biennial license for a distributor of a cash device shall be accompanied by a fee of two hundred -43- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 dollars per cash device up to a maximum of ten thousand dollars.
24.30.
In addition to seizure, any person placing in service or operating a cash device constituting an -44- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 illegal game of chance or an unlicensed cash device of any kind within this state shall be subject to a penalty of up to one thousand dollars for each day of such operation.
The Tax Commissioner has the authority to -17- LB901 LB901 2026 suspend or revoke the license of any operator, manufacturer, or distributor of a cash device that is in violation of this section.
(b)(i) (b) Submit an application fee as provided in subdivision (b)(b)(ii) (ii) of this subsection.
and (B) Six hundred fifty dollars beginning January 1, 2027,2027; and prior -45- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 to January 1, 2028;
and (C) Beginning January 1, 2028, and January 1 of each year thereafter, the fee from the prior calendar year adjusted for inflation by the department using a formula tied to the Producer Price Index for all commodities, published by the United States Department of Labor, Bureau of Labor Statistics.
After applying the formula, the Department of Revenue shall round the adjusted figure to the nearest number divisible by fifty and set such figure as the application fee;
(ii) The ability of the player to succeed at the game played on the -46- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 cash device is impacted by the ability of any person to set a specified win-loss ratio for the cash device or by the cash device having a predetermined win-loss percentage;
-47- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 (6) Factors which are not sufficient indications of a skill-based game include, but are not limited to:
(b) Whether a player can increase his or her chance of winning based on knowledge of probabilities in general or the probabilities of any particular -18- LB901 LB901 2026 prize or outcome in a game or on a cash device;
The Tax Commissioner's final decision may be appealed, and -48- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 the appeal shall be in accordance with the Administrative Procedure Act.
(c)(i) (c) The distributor or operator of a cash device shall pay an -49- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 annual decal fee as provided in subdivision (c)(ii) of this subsection of two hundred fifty dollars to the department for each cash device in operation in Nebraska.
and (B) Three hundred fifty dollars beginning January 1, 2027,2027. and prior to January 1, 2028;
and (C) Beginning January 1, 2028, and January 1 of each year thereafter, the fee from the prior calendar year adjusted for inflation by the department using a formula tied to the Producer Price Index for all commodities, published by the United States Department of Labor, Bureau of Labor Statistics.
After applying the formula, the Department of Revenue shall round the adjusted figure to the nearest number divisible by fifty and set such figure as the annual decal fee.
(ii) A replacement decal is not required (A) if the internal components of the cash device require replacement due to failure or damage and the replacement of such components does not change the approved cash device software currently on the device or (B) when cash -50- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 device software is updated to improve security or resolve issues or defects.
-19- LB901 LB901 2026 (b)(i) No person shall place or permit exterior advertising for a cash device on or about any premises where such device is located except as provided in this section.
At any point after a determination of skill by the department, the department may request from the -51- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 manufacturer, distributor, or operator information about any cash device in operation in this state, including, but not limited to, information regarding currently operable source code, changes to software or hardware, and communications from or to the device over the Internet.
25.31.
77-3003.02 (1)77-3003.02 (1) No cash device shall be operated using a credit card, charge card, or debit card.
(3) Beginning August 1, 2026, an operator of a cash device shall not make such device available for play at a retail establishment unless an -52- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 attendant is physically present on the premises of such retail establishment and capable of actively supervising play of such cash device.
26.32.
The license fee for a manufacturer of a cash -53- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 device shall be ten thousand dollars.
(2)(a) Each applicant for or person holding a license as a manufacturer of a cash device shall be subject to a background check at any time by the department including fingerprinting and a check of his or her criminal history record information maintained by the Identification Division of the Federal -20- LB901 LB901 2026 Bureau of Investigation through the Nebraska State Patrol for the purpose of determining whether the Department of Revenue has a basis to deny the license application or to suspend, cancel, revoke, or terminate the person's license.
(iii) Obtained a license or permit under the act by fraud, -54- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 misrepresentation, or concealment;
27.33.
Section 77-3004, Revised Statutes Cumulative Supplement, -55- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 2024, is amended to read:
(a) Thirty-five thirty-five dollars for each mechanical amusement device that is not a cash device for any period beginning on or after January 1, 2000, and prior to January 1, 2027, except that for such mechanical amusement devices placed in operation after July 1, and before January 1 of any such each year, the occupation tax shall be twenty -56- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 dollars for each mechanical amusement device;
(b)and For. calendar year 2027, seventy dollars;
and-21- (c)LB901 LB901 2026 (b) For calendar year 20282027 and each calendar year thereafter, theseventy occupationdollars. tax from the prior calendar year adjusted for inflation by the department using a formula tied to the Producer Price Index for all commodities, published by the United States Department of Labor, Bureau of Labor Statistics.
After applying the formula, the Department of Revenue shall round the adjusted figure to the nearest number divisible by five.
28.34.
Such documents shall include, but not be limited to, any a contract, agreement, lease, revenue-sharing agreement, profit-sharing document, -57- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 annual report, tax filing, or bill of sale.
The department may examine and audit any retail establishment operating a cash device without prior notice to verify compliance with the act.
and (k) Whether there are distinct owners or officers of the retail -58- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 establishment within the shared building.
29.35.
(a) Nine and seventy-five hundredths Twenty percent to the Department of Revenue Enforcement Charitable Gaming Operations Fund for -59- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 enforcement of the act and maintenance of the central server;
(c) Sixty-fiveForty-six and twenty-fiveseventy-five hundredths Two and one-half percent to the -22- LB901 LB901 2026 General Fund;
(d) Five Ten percent to the Nebraska Tourism Commission Promotional Cash Fund;
(d) Six and one-half (e) Twenty Forty percent to the Property Tax Credit Cash Fund;
and (e)(f) Three and seventy-five hundredths percent to the Behavioral Health Services Fund;
and (g) (f) The remaining twelve and one-half twenty-five percent to the county treasurer of the county in which the cash device is located to be distributed as follows:
(i) If the cash device is located completely within an unincorporated area of a county, the remaining twelve and one-one-half half twenty-five percent shall be distributed to the county in which the cash device is located, or (ii) if the cash device is located within the limits of a city or village in such county, one-half of the remaining twelve and one-half twenty-five percent shall be distributed to such county and one-half of the remaining twelve and one-half twenty-five percent shall be distributed to the city or village in which such cash device is located.
30.36.
Any -60- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 person applying for tax amnesty shall pay all unreported taxes that were due on or before April 1, 2004.
(5)(a) Except for any local option sales tax collected and returned to the appropriate municipality and any motor vehicle fuel, diesel fuel, and compressed fuel taxes, which shall be deposited in the Highway Trust Fund or Highway Allocation Fund as provided by law, no less than eighty percent of all revenue received pursuant to the tax amnesty program shall be deposited in the General Fund and ten percent, not to exceed five -61- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 hundred thousand dollars, shall be deposited in the Department of Revenue Enforcement Fund.
Any amount that would otherwise be deposited in the Department of Revenue Enforcement Fund that is in excess of the five-five-hundred-thousand-dollar hundred-thousand-dollar limitation shall be deposited in the General Fund.
(c) For fiscal years after fiscal year 2005-06, twenty percent of all proceeds received during the previous calendar year due to the efforts of auditors and investigators hired pursuant to subdivision (5)(5)(b) (b) of this section, not to exceed seven hundred fifty thousand dollars, shall be deposited in the Department of Revenue Enforcement Fund for purposes of employing investigators and auditors or continuing such employment for purposes of increasing enforcement of the act.
For the report due April 1, 2005, the report shall include (i) the amount of revenue obtained as a result of the tax amnesty program broken down by tax program, (ii) the amount obtained from instate taxpayers and from out-of-out-of-state state taxpayers, and (iii) the amount obtained from individual taxpayers and from business enterprises.
(b) For reports due in subsequent years, the report shall include (i) the number of personnel hired for purposes of subdivision (5)(b) of -62- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 this section and their duties, (ii) a description of lists, software, programming, computer -23- LB901 LB901 2026 equipment, and other technological methods acquired and the purposes of each, and (iii) the amount of new revenue obtained as a result of the new personnel and acquisitions during the prior calendar year, broken down into the same categories as described in subdivision (6)(a) of this section.
Beginning October 1, 2024, any investment -63- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 earnings from investment of money in the fund shall be credited to the General Fund.
31.37.
77-5804 (1)77-5804 (1) The credit allowed under section 77-5803 may be used (a) to obtain a refund of state sales and use taxes paid or (b) , may be used against the income tax liability of the taxpayer.
32.38.
-64- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 77-6818 (1) Qualified location means a location at which the majority of the business activities conducted are within one or more of the following NAICS codes or the following descriptions:
(n) Services provided on aircraft brought into this state by an individual who is a resident of another state or any other person who has a business location in another state when the aircraft is not to be registered or based in -24- LB901 LB901 2026 this state and will not remain in this state more than ten days after the service is completed;
-65- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 (o) The conducting of research, development, or testing, or any combination thereof, for scientific, agricultural, animal husbandry, food product, industrial, or technology purposes;
Even if a location meets the -66- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 seventy-five percent requirement of this subdivision, such location shall not constitute a qualified location under this subdivision if the majority of the business activities conducted at such location are within any of the following NAICS codes or any combination thereof:
By specifying the -67- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 national nature of a taxpayer's revenue in subsection (2) of this section, the state has determined that certain other types of business activities can meet these objectives.
33.39.
SectionSections 81-3729,5, Reissue6, Revised7, Statutes15, 16, 17, 18, 19, 20, 21, 22, 23, 27, 28, 36, 37, 38, 40, and 43 of Nebraska,this isact amendedbecome tooperative read:on July 1, 2026.
81-3729Sections The1, Nebraska2, Tourism3, Commission4, Promotional14, Cash24, Fund25, is26, herebyand created.41 of this act become operative on January 1, 2027.
TheSections fund8, shall9, consist10, of11, revenue12, submitted13, by29, vendors30, and31, retailers32, under33, section34, 81-372835, and revenue42 fromof thethis taxact collectedbecome onoperative thethree netcalendar operatingmonths revenueafter ofthe cashadjournment devicesof pursuantthis tolegislative sectionsession. 77-3012.
Revenue from the sale of advertising shall be remitted to the State Treasurer for credit to the fund.
The commission shall use the fund to carry out its purposes under the Nebraska Visitors Development Act.
Any money in the fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.
Sec.
34.
Sections 5, 6, 7, 10, 11, 12, 13, 14, 15, 16, 17, 21, 22, 30, 31, 32, 35, and 38 of this act become operative on July 1, 2026.
Sections 1, 2, 3, 4, 9, 18, 19, 20, and 36 of this act become operative on January 1, 2027.
Sections 8, 23, 24, 25, 26, 27, 28, 29, 33, and 37 of this act become operative three calendar months after the adjournment of this legislative session.
35.40.
Original sections 77-367, 77-377.01, 77-3,109, 77-3,118, 77-2704.46, 77-27,107, 77-27,235, and 77-5804, Reissue Revised Statutes of Nebraska, sections 77-377.02, 77-382, 77-2704.12, and 77-6818, Revised Statutes Cumulative Supplement, 2024, and sections 9-1,1019-1,101, 77-3,110, and 77-5601, Revised Statutes Supplement, 2025, are repealed.
36.41.
37.42.
Original section 81-3729, Reissue Revised Statutes of -68- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 Nebraska, sections 77-3003.01, 77-3003.02, 77-3004, 77-3006, and 77-3012, Revised Statutes Cumulative Supplement, 2024, and sections 71-812, 71-3801, 71-3809, 71-3810, 71-3812, 77-3003, and 77-3003.03, Revised Statutes -25- LB901 LB901 2026 Supplement, 2025, are repealed.
38.43.
39.44.
2.-26-
On page 1, strike beginning with "revenue" in line 1 through line 6 and insert "revenue and taxation;
to amend sections 77-367, 77-377.01, 77-3,109, 77-3,118, 77-2704.46, 77-27,107, 77-27,235, 77-5804, and 81-3729, Reissue Revised Statutes of Nebraska, sections 77-377.02, 77-382, 77-2704.12, 77-2717, 77-3003.01, 77-3003.02, 77-3004, 77-3006, 77-3012, and 77-6818, Revised Statutes Cumulative Supplement, 2024, and sections 9-1,101, 71-812, 77-202, 77-2715.07, 77-2734.03, 77-3003, 77-3003.03, and 77-5601, Revised Statutes Supplement, 2025;
to adopt the Domestic Violence and Human Trafficking Service Providers Tax Credit Act;
to provide for the disclosure of certain confidential information by the Department of Health and Human Services and the Department of Revenue;
to provide fees;
to change provisions relating to the Behavioral Health Services Fund;
to eliminate a property tax exemption;
to change the purposes of and money credited to the Department of Revenue Enforcement Fund;
to change and provide provisions relating to delinquent taxes and the collection of delinquent taxes;
to change provisions relating to a report on tax expenditures;
to change and eliminate certain sales and use tax exemptions;
to provide an income tax credit;
to provide for the registration of a claim for due and owing delinquent taxes as a judgment;
to eliminate a renewable energy tax credit as provided;
to change provisions relating to fees for manufacturer and distributor licenses and cash devices, the advertisement and operation of mechanical amusement devices and cash devices, and the amount and distribution of taxes -69- ER133 ER133 LB901 LB901 MJP - 03/11/2026 MJP - 03/11/2026 collected under the Mechanical Amusement Device Tax Act;
to change provisions relating to the use of funds;
to change credits under the Nebraska Advantage Research and Development Act;
to redefine a term under the ImagiNE Nebraska Act;
to change provisions of the Nebraska Tourism Commission Promotional Cash Fund;
to eliminate obsolete provisions;
to harmonize provisions;
to provide operative dates;
to repeal the original sections;
to outright repeal sections 77-2701.54, 77-2704.57, 77-2704.60, 77-2704.61, and 77-2704.62, Reissue Revised Statutes of Nebraska;
and to declare an emergency.".
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- Chaptered Slip Law Current pdf
- Enrolled Enrollment and Review ER133 pdf
- Final Reading View text pdf
- Revenue AM2406 von Gillern FA1028 von Gillern AM2469 von Gillern FA1023 von Gillern FA1024 Brandt FA1029 Hallstrom FA1030 View text pdf
- von Gillern FA1028 View text pdf
- von Gillern AM2469 View text pdf
- Kauth AM2599 View text pdf
- Conrad AM2717 View text pdf
- Hallstrom AM2674 View text pdf
- Clouse FA1056 View text pdf
- Introduced View text pdf
Action History
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Provisions/portions of LB873 amended into LB901 by AM2674
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Provisions/portions of LB890 amended into LB901 by AM2406
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Provisions/portions of LB901 amended into LB803 by AM3062
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Provisions/portions of LB920 amended into LB901 by AM2406
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Provisions/portions of LB1109 amended into LB901 by AM2406
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Provisions/portions of LB1110 amended into LB901 by AM2406
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Provisions/portions of LB1131 amended into LB901 by AM2406
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Approved by Governor on April 7, 2026
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Conrad MO497 withdrawn
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von Gillern MO546 withdrawn
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Raybould AM2626 withdrawn
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Raybould AM2728 withdrawn
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Raybould AM2869 withdrawn
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Bostar AM2600 withdrawn
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Dispensing of reading at large approved
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Passed on Final Reading with Emergency Clause 36-13*-0
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President/Speaker signed
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Presented to Governor on April 1, 2026
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Placed on Final Reading with ST69
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Enrollment and Review ST69 filed
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Enrollment and Review ST69 recorded
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Raybould AM2869 filed
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von Gillern MO546 filed
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Enrollment and Review ER133 adopted
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Conrad MO494 withdrawn
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Conrad MO495 withdrawn
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Conrad MO496 withdrawn
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No objections to unanimous consent request to withdraw and substitute amendment
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Kauth FA541 withdrawn
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Kauth AM2599 adopted
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Conrad AM2717 filed
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No objections to unanimous consent request to withdraw and substitute amendment
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Conrad FA1033 withdrawn
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Conrad AM2717 adopted
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Conrad FA1034 withdrawn
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Hallstrom FA1035 withdrawn
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Hallstrom AM2674 pending
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Hallstrom AM2674 adopted
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Hughes AM2650 withdrawn
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Clouse FA1056 pending
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von Gillern MO520 Invoke cloture pursuant to Rule 7, Sec. 10 filed
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von Gillern MO520 prevailed
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Clouse FA1056 adopted
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Advanced to Enrollment and Review for Engrossment
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Raybould AM2626 filed
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Bostar AM2600 filed
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Raybould AM2728 filed
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Placed on Select File with ER133
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Enrollment and Review ER133 filed
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Kauth AM2599 filed
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Hallstrom AM2674 filed
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Hughes AM2650 filed
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Clouse FA1056 filed
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von Gillern FA1023 withdrawn
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von Gillern FA1024 withdrawn
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von Gillern AM2232 withdrawn
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von Gillern FA1028 filed
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von Gillern FA1028 adopted
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Revenue AM2406 pending
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Conrad MO494 Bracket until April 17, 2026 filed
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Conrad MO495 Recommit to the Revenue Committee filed
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Conrad MO496 Indefinitely postpone filed
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Conrad MO497 Recommit to the Revenue Committee filed
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Conrad FA1033 filed
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Conrad FA1034 filed
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von Gillern AM2469 to AM2406 filed
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von Gillern AM2469 adopted
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Brandt FA1029 filed
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Brandt FA1029 withdrawn
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Hallstrom FA1030 filed
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Hallstrom FA1030 withdrawn
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Revenue AM2406 adopted
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Advanced to Enrollment and Review Initial
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Hallstrom FA1035 filed
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von Gillern FA1023 filed
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von Gillern FA1024 filed
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Placed on General File with AM2406
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Revenue AM2406 filed
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von Gillern AM2232 filed
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Revenue priority bill
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Notice of hearing for February 25, 2026
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Referred to Revenue Committee
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Kauth FA541 filed
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Date of introduction
Sponsors
- Revenue Committee · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 48 not signed on · 13 voted No
Sponsors (1)
- Revenue Committee
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 | 36 | 13 | 0 | 0 |
| Total | 36 | 13 | 0 | 0 |
| % of votes cast | 73% | 27% | 0% | 0% |
How each member voted (49)
| Member | Party | Vote |
|---|---|---|
| Ashlei Spivey | — | Yea |
| Barry DeKay | — | Yea |
| Beau Ballard | — | Yea |
| Ben Hansen | — | Nay |
| Bob Andersen | — | Nay |
| 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 | — | Nay |
| Eliot Bostar | — | Yea |
| Fred Meyer | — | Yea |
| George Dungan | — | Nay |
| Glen Meyer | — | Yea |
| Jana Hughes | — | Yea |
| Jane Raybould | — | Yea |
| Jared Storm | — | Nay |
| Jason Prokop | — | Yea |
| John Arch | — | Yea |
| John Cavanaugh | — | Nay |
| John Fredrickson | — | Nay |
| 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 | — | Nay |
| R. Brad von Gillern | — | Yea |
| Rick Holdcroft | — | Yea |
| Rita Sanders | — | Yea |
| Robert Clements | — | Yea |
| Robert Dover | — | Yea |
| Stan Clouse | — | Yea |
| Tanya Storer | — | Nay |
| Teresa Ibach | — | Yea |
| Terrell McKinney | — | Nay |
| Tom Brandt | — | Yea |
| Tony Sorrentino | — | Yea |
| Victor Rountree | — | Yea |
| Wendy DeBoer | — | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 36 | 0 | 0 | 13 |
| Total | 36 | 0 | 0 | 13 |
| % of votes cast | 73% | 0% | 0% | 27% |
How each member voted (49)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 37 | 4 | 0 | 8 |
| Total | 37 | 4 | 0 | 8 |
| % of votes cast | 76% | 8% | 0% | 16% |
How each member voted (49)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 43 | 0 | 0 | 6 |
| Total | 43 | 0 | 0 | 6 |
| % of votes cast | 88% | 0% | 0% | 12% |
How each member voted (49)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 36 | 1 | 0 | 12 |
| Total | 36 | 1 | 0 | 12 |
| % of votes cast | 73% | 2% | 0% | 24% |
How each member voted (49)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 43 | 0 | 0 | 6 |
| Total | 43 | 0 | 0 | 6 |
| % of votes cast | 88% | 0% | 0% | 12% |
How each member voted (49)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 33 | 0 | 0 | 16 |
| Total | 33 | 0 | 0 | 16 |
| % of votes cast | 67% | 0% | 0% | 33% |
How each member voted (49)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 31 | 0 | 0 | 18 |
| Total | 31 | 0 | 0 | 18 |
| % of votes cast | 63% | 0% | 0% | 37% |
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)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 33 | 1 | 0 | 15 |
| Total | 33 | 1 | 0 | 15 |
| % of votes cast | 67% | 2% | 0% | 31% |
How each member voted (49)
Subjects
Frequently asked questions
- Who sponsors LB 901?
- LB 901 is sponsored by Revenue Committee.
- What is the current status of LB 901?
- This bill has been enacted into law. Introduced January 08, 2026. Enacted.
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