NE LB1110

Authorizes the Department of Health and Human Services and Department of Revenue to share confidential taxpayer information for administering laws, with penalties for improper disclosure

Establishes new fees for delinquent tax collection ($25 or 10% of liability), assessments ($25 or 10%), petitions for redetermination ($40), interest/penalty waiver applications ($25), and tax clearance certificates ($25), with annual CPI adjustments starting January 1, 2027

Allows the Tax Commissioner to register delinquent tax claims as judgments in Lancaster County district court and permits collection agencies to add up to 50% of the delinquent balance in fees/costs when assigned claims

Redirects 20% of cash device (mechanical amusement) tax revenue from the Charitable Gaming Operations Fund to the Department of Revenue Enforcement Fund, and transfers Tobacco Products Administration Cash Fund balances to the Enforcement Fund

Becomes operative July 1, 2026, with an emergency clause for immediate effect upon passage