NE LB1131

Creates refundable income tax credits totaling $6 million annually for domestic violence and human trafficking service providers beginning January 1, 2027, distributed among tribal programs ($480,000), a statewide coalition ($300,000), and additional allocations based on population and geographic area ($5.22 million)

Allows credit recipients to sell or transfer their tax credits to other taxpayers, with 30-day advance notification to the Department of Revenue required

Eliminates the existing personal property tax exemption for data centers that assemble or process tangible property for use outside Nebraska

Repeals sales and use tax exemptions for data centers by outright repealing sections 77-2701.54 and 77-2704.62 of Nebraska statutes

Becomes operative on January 1, 2027