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NE LB868
Bill
Status
Introduced
1/8/2026
Primary Sponsor
Barry DeKay
Click for details
AI Summary
- Creates a complete inheritance tax exemption for estates of homicide victims, allowing any interested party to apply to the Department of Revenue for the exemption
- Establishes that a decedent is conclusively presumed to be a homicide victim if the perpetrator is convicted of murder in the first degree, second degree, manslaughter, or motor vehicle homicide under Nebraska statutes 28-303 through 28-306
- Permits courts to determine homicide victim status by preponderance of evidence when no criminal conviction exists
- Extends the inheritance tax payment deadline from 12 months after death to 12 months after a determination that the decedent was not a homicide victim, when an exemption application is pending
- Applies to decedents dying on or after June 1, 2026, and includes an emergency clause for immediate effect upon passage
Legislative Description
Provide an inheritance tax exemption relating to victims of homicide and change provisions relating to when certain inheritance taxes are due
Last Action
Hardin name added
1/23/2026
Committee Referrals
Revenue1/12/2026
Full Bill Text
No bill text available