NE LB1189

Creates the "You Earned It Pilot Program" administered by the Department of Revenue to increase awareness and utilization of the earned income tax credit among low-income Nebraskans

Appropriates $250,000 from the General Fund for fiscal year 2026-27 to fund grants to qualifying nonprofit organizations

Eligible grant recipients include nonprofit tax preparation services, legal services organizations, health and human services organizations, and other nonprofits serving low-income populations

Grants must be awarded by October 1, 2026, and distributed to promote geographic and demographic equity across the state

Department of Revenue must submit an evaluation report to the Legislature by December 15, 2027, including findings on program effectiveness and recommendations for continuation or expansion