NE LB208

Model 1 sellers whose sales and use tax functions are performed by a certified service provider compensated under the streamlined sales and use tax agreement are no longer eligible for the 3% collection fee on the first $5,000 remitted monthly

Updates the streamlined sales and use tax agreement ratification from December 31, 2015 to December 31, 2024, and expands confidentiality protections to cover "any other person" beyond just government employees

Modifies the zip code database rules for sales tax jurisdictions: applies the lowest combined rate for nine-digit zip codes with multiple rates, and the highest combined rate for five-digit zip codes with multiple rates

Establishes annual caps with proration for tax credits that reach their limits: $500,000 for food donation credits (FY 2025-26+), $1.5 million for caregiver credits (FY 2025-26+), and $15 million for child care credits

Adds a refundable child care tax credit under the Child Care Tax Credit Act to the list of available individual income tax credits for taxable years beginning January 1, 2024 or later