NE LB1150

Amends the ImagiNE Nebraska Act to prohibit the Director from approving tax incentive applications from any taxpayer that has entered into a contract with U.S. Immigration and Customs Enforcement (ICE)

Requires applicants for ImagiNE Nebraska Act incentives to identify any contracts they have entered into with ICE as part of the application process

Applies to Nebraska's business tax incentive program, which provides benefits to companies meeting certain investment and employment thresholds at qualified locations in the state

Introduced by Senator Hunt (District 8) and read for the first time on January 20, 2026