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NE LB1023

Bill

Status

Introduced

1/13/2026

Primary Sponsor

Dave Murman

Click for details

Origin

Legislature

109th Legislature

AI Summary

  • Eliminates the existing sales and use tax exemption for admissions to and memberships in nationally accredited zoos and aquariums operated by public agencies or nonprofit corporations
  • Retains the tax exemption only for purchases made by qualifying zoos and aquariums themselves
  • Amends Section 77-2704.67 of the Reissue Revised Statutes of Nebraska
  • Becomes operative on October 1, 2026
  • Introduced by Senators Murman, Brandt, Clements, Juarez, Lippincott, Lonowski, and Meyer on January 13, 2026

Legislative Description

Eliminate the sales and use tax exemption for zoo and aquarium admissions

Last Action

Notice of hearing for February 18, 2026

2/11/2026

Committee Referrals

Revenue1/15/2026

Full Bill Text

No bill text available