Revenue

Change provisions relating to state recovery under the achieving a better life experience program

Change provisions relating to fees, commissions, and mileage of county sheriffs for distress warrants issued for the collection of taxes

Provide for the recalculation of certain base-year employees under the Nebraska Advantage Act

Change the sales and use tax rate and provisions relating to fund distributions

Change grant eligibility provisions under the Civic and Community Center Financing Act

Change provisions relating to the state income tax deduction for members of the Nebraska National Guard

Change provisions relating to the calculation of tax levies for state aid to municipalities

Change provisions relating to the Key Employer and Jobs Retention Act, the ImagiNE Nebraska Act, and the Site and Building Development Act and create a grant program to help employers retain or attract employees

Change provisions relating to certain employment and investment requirements under the Nebraska Advantage Act

Adopt the Domestic Violence and Human Trafficking Service Providers Tax Credit Act and eliminate personal property tax and sales and use tax exemptions relating to data centers

Eliminate certain sales and use tax exemptions and a renewable energy tax credit and change provisions relating to the Nebraska Advantage Research and Development Act and the ImagiNE Nebraska Act

Change provisions relating to late applications for homestead exemptions

Increase the earned income tax credit

Change provisions relating to the listing of taxable tangible personal property

Provide for an income tax adjustment for tip income

Change provisions related to the distribution of certain tax revenue, confidentiality of shared information, contracts between the Tax Commissioner and collection agencies, and the collection and enforcement of delinquent income tax claims and provide for fees

Change provisions relating to inheritance taxes, change certain fee and tax provisions, and eliminate a sales tax exemption relating to data centers

Prohibit the approval of certain applications under the ImagiNE Nebraska Act

Change provisions relating to negotiations and agreements between the Governor and federally recognized Indian Tribes relating to the collection and dissemination of any cigarette tax or certain other tobacco products tax collected on sales of such products made or sold on a federal recognized Indian tribe’s Indian country

Provide an income tax adjustment for tip income and income received from overtime compensation

Provide an income tax credit related to premium payments for a qualified health plan

Provide a sales and use tax exemption for over-the-counter drugs

Change provisions related to penalties, proceeds, and distributed revenue of the nameplate capacity tax

Rename the School District Property Tax Relief Act as the Live Here Thrive Here Act and the School District Property Tax Relief Credit Fund as the Live Here Thrive Here Credit Fund and change the distribution of property tax credits under the act

Provide for an excise tax on certain social media platform businesses

Change income tax provisions relating to certain income or loss received from S-corporations and limited liability companies

Change provisions relating to individual income tax deductions

Provide an income tax adjustment related to certain federal tax deductions

Require licensure of persons engaged in remote sales of covered tobacco products under the Tobacco Products Tax Act and provide for taxation of such sales

Eliminate certain sales tax exemptions, impose sales and use taxes on certain services, change school district levy limitations, eliminate the School District Property Tax Relief Act, change provisions of the School District Property Tax Limitation Act, and provide additional foundation aid under the Tax Equity and Educational Opportunities Support Act

Change provisions relating to tuition waivers and provide for reimbursement to postsecondary institutions

Provide regulation of and requirements for energy storage resources and change provisions relating to property tax exemptions and the nameplate capacity tax

Change provisions relating to homestead exemptions for certain veterans and surviving spouses

Constitutional amendment to limit the annual growth in the amount of property taxes levied by political subdivisions

Eliminate certain sales and use tax exemptions, impose sales and use tax on certain services, and change provisions relating to the Nebraska Job Creation and Mainstreet Revitalization Act

Change provisions relating to the valuation of agricultural land and horticultural land

Adopt the By-Right Housing Development Act and the Permitting Approval Timeliness Act

Provide for exemption from sales tax for purchases of clothing, personal computers, and school supplies for a prescribed period

Authorize fees for the collection of certain taxes of reclamation districts and county agricultural societies and change the distribution of the nameplate capacity tax

Change provisions relating to the Property Tax Request Act and property tax levy limits

Change the tax on sales of electronic nicotine delivery systems

Change the sales and use tax rate

Change provisions relating to certain sales and use tax incentives under the ImagiNE Nebraska Act

Redefine disabled veteran for purposes of motor vehicle and property tax exemptions

Change provisions relating to fund transfers to the School District Property Tax Relief Credit Fund and the amount of tax relief granted under the School District Property Tax Relief Act

Change provisions relating to property tax request authority under the School District Property Tax Limitation Act

Redefine agricultural land and horticultural land for property tax assessment

Change provisions relating to community colleges under the Property Tax Request Act

Adopt the Opportunity Scholarships Act and provide for income tax credits

Change provisions relating to tax sale certificates, real property sold for delinquent taxes, certain tax-related foreclosure actions, and land banks and adopt the Permitting Approval Timeliness Act and the By-Right Housing Development Act

Change provisions relating to homestead exemptions for certain disabled veterans and surviving spouses

Eliminate the levy authority of educational service units and provide state funding to educational service units

Change provisions of the Sports Arena Facility Financing Assistance Act

Change provisions relating to the disbursement of the documentary stamp tax

Provide for a review by the Auditor of Public Accounts for suspected sales and use tax reporting irregularities and discrepancies

Change provisions relating to homestead exemptions for certain disabled veterans and surviving spouses

Change provisions relating to the calculation of property tax request authority under the Property Tax Growth Limitation Act

Constitutional amendment to impose a limit on ad valorem taxes for real property, provide a new method of valuing real property for tax purposes, provide certain exceptions, and eliminate conflicting constitutional provisions

Constitutional amendment to prohibit the levying of an inheritance tax

Eliminate the sales tax exemptions for candy and soft drinks

Include elementary and secondary schools in the Nebraska educational savings plan trust and change tax benefits

Eliminate certain sales and use tax exemptions and impose sales and use tax on certain services

Provide an income tax credit for renters and change provisions relating to a property tax credit

Define a term and change tax credit provisions under the Nebraska Property Tax Incentive Act

Interim study to determine the return on investment per kilowatt hour for businesses that choose to locate and set up their businesses in Nebraska

Interim study to examine the Firefighter Cancer Benefits Act and potential changes to the act that would not include an unfunded mandate and would better serve the needs of Nebraska's paid and volunteer firefighters

Adopt the Community Development Assistance Act and change provisions relating to land banks, property tax exemptions, real property sold for delinquent taxes, sales tax provisions, and certain tax credits

Change insurance provisions relating to firefighters and include correctional officers, youth detention officers, certain disabled persons, and their children in the First Responder Recruitment and Retention Act

Eliminate a sunset date relating to an income tax credit for the purchase of certain residential property

Adopt the Defense Efforts Workforce Act

Adopt the Recreational Trail Easement Property Tax Exemption Act and the Adoption Tax Credit Act and change provisions relating to budget limitations, property tax request authority, municipal occupation taxes, real property assessments, the Property Tax Request Act, income tax credits, taxation of business entities, the School District Property Tax Relief Act, and the Nebraska educational savings plan trust

Change provisions relating to income taxes imposed on partnerships and small business corporations and notices of deficiency determinations, deficiencies, and denials of claims for refunds

Adopt the Domestic Violence and Sex Trafficking Survivor Assistance Act, change provisions relating to sentencing juveniles, and change the rate and allocation of the documentary stamp tax

Create the Infrastructure Review Task Force for the state highway system

Change provisions relating to property tax rates and qualifications for certain distributions under the Mutual Finance Assistance Act

Interim study to examine the rates, revenues, and uses of the documentary stamp tax

Change provisions relating to census data used for certain tax and economic development programs

Change provisions relating to the assessment of real property that suffers significant property damage

Change provisions relating to sales tax collection fees, confidentiality of sales tax information, the streamlined sales and use tax agreement, a sales tax database, and certain income tax credits

Change provisions relating to the Affordable Housing Tax Credit Act and the Child Care Tax Credit Act

Adopt the Nebraska EPIC Option Consumption Tax Act and terminate tax provisions

Constitutional amendment to prohibit governmental entities from imposing any taxes other than retail consumption taxes and excise taxes

Impose an excise tax on the sale of ammunition and provide grant programs relating to post-traumatic stress disorder and wildlife management

Constitutional amendment to require political subdivisions to have voter approval at a general election before extending any expiring tax

Constitutional amendment to require political subdivisions to have voter approval at a general election before increasing any tax rate

Constitutional amendment to require political subdivisions to have voter approval at a general election before levying a new tax

Constitutional amendment to authorize suits against political subdivisions for creating certain debts or other financial obligations without pledged cash reserves as prescribed and without voter approval at a general election

Provide for a luxury tax on certain purchases

Change provisions relating to homestead exemptions

Constitutional amendment to authorize suits against political subdivisions for increasing tax rates without voter approval at a general election

Constitutional amendment to authorize suits against political subdivisions for levying new taxes without voter approval at a general election

Constitutional amendment to prohibit political subdivisions from increasing fiscal year spending beyond a limit based on inflation and population change unless approved by voters at a general election

Provide for a delivery fee for delivery sales

Provide a real estate transfer tax on mansions and an income tax credit for payment of the real estate transfer tax

Change provisions relating to valuation of residential real property for property tax purposes

Change provisions relating to taxes imposed on the average wholesale price of gasoline

Constitutional amendment to require political subdivisions to have voter approval at a general election before creating certain debts or other financial obligations without pledged cash reserves

Rename and change the Property Tax Credit Act and the Property Tax Credit Cash Fund

Constitutional amendment to authorize suits against the state for increasing fiscal year spending beyond a limit based on inflation and population change unless approved by voters at a general election

Constitutional amendment to require political subdivisions to maintain reserves for emergencies

Constitutional amendment authorizing the Legislature to provide a different method of taxing residential real property

Change tax provisions relating to cigars, cheroots, and stogies

State legislative intent relating to the sales tax, the income tax, and the property tax

Change calculation of the base limitation for political subdivision budgets

Adopt the Property Tax Growth Limitation Act, the School District Property Tax Relief Act, and the Advertising Services Tax Act and change revenue and taxation provisions

Provide for a retail delivery fee

Provide for an excise tax on individual incomes and create the Tax Equity Cash Fund

Adopt the Property Tax Circuit Breaker Act

Adopt the Property Tax Growth Limitation Act and the School District Property Tax Relief Act and change provisions relating to revenue and taxation

Constitutional amendment to prohibit governmental entities from imposing any taxes other than retail consumption taxes and excise taxes

Adopt the School District Property Tax Relief Act and change the Nebraska Property Tax Incentive Act

Provide an income tax credit for renters

Constitutional amendment to authorize the Legislature to provide a different method of taxing owner-occupied housing

Change provisions relating to individual and corporate income tax rates

Provide an excise tax on delivery sales

Interim study to assess the loss of funding to Nebraska counties as a result of an elimination of the Nebraska inheritance tax and to identify potential state funding sources to replace lost revenue

Interim study to examine adjustments to county revenue sources and elimination of unnecessary county expenses to compensate for a phaseout of the Nebraska inheritance tax by 2029

Change provisions relating to the Community Development Assistance Act and provide tax credits

Prohibit tax liability on the purchase, sale, or exchange of gold or silver bullion, change sales tax exemption provisions relating to currency and bullion, and provide an income tax adjustment for net capital losses and gains on the sale or exchange of gold or silver

Adopt the Financial Institution Data Match Act, the Gambling Winnings Setoff for Outstanding Debt Act, and the Good Life District Economic Development Act, change provisions relating to the Community Development Law, the Sports Arena Facility Financing Assistance Act, the First Responder Recruitment and Retention Act, the Good Life Transformational Projects Act, the Motor Vehicle Registration Act, the Nebraska Revenue Act of 1967, and the Tax Equalization and Review Commission Act, and provide for and change provisions relating to health insurance for first responders and dependents, underutilized tax-exempt property, rent-restricted housing projects, sales-restricted houses, inheritance taxes, property taxes, sales and use tax exemptions and incentives, electric and hybrid motor vehicles and charging stations, and appropriations for nitrate sensors

Adopt the Relocation Incentive Act and provide tax incentives

Eliminate certain sales and use tax exemptions and impose sales and use taxes on certain services

Adopt the Financial Institution Data Match Act

Provide for motor vehicle registration of certain electric vehicles, impose an excise tax on electric energy used at commercial electric vehicle charging stations, provide for regulation of certain charging stations, and provide a sales tax exemption for certain electric energy

Change the tax on sales of electronic nicotine delivery systems

Define the term occupy for purposes of homestead exemptions

Adopt the Reverse Osmosis System Tax Credit Act, provide for income tax credits, and state intent relating to appropriations

Change motor fuel tax provisions

Change provisions relating to income tax credits for food donations

Provide for limited law enforcement officer certificates and change provisions relating to tuition waivers under the First Responder Recruitment and Retention Act

Provide a tax credit for sustainable aviation fuel

Change provisions relating to the correction of assessment and tax rolls

Change provisions of the Nebraska Biodiesel Tax Credit Act

Provide for tax credits, tax exemptions, and certain grant programs and change provisions relating to tax credits and fuel taxes

Change an income tax adjustment for federal retirement annuities

Adopt the Nebraska Pregnancy Help Act and provide tax credits

Adopt the Pioneer Economic Tax Credit Act

Change provisions relating to the taxation of nonresident income

Provide a sales and use tax exemption for diapers

Adopt the Property Tax Growth Limitation Act and change provisions relating to budget limitations

Change provisions relating to tax incentives under the ImagiNE Nebraska Act

Eliminate a sales and use tax exemption relating to data centers

Adopt the Property Tax Circuit Breaker Act

Eliminate certain sales and use tax exemptions and impose sales and use taxes on certain services

Impose sales and use taxes on certain services

Provide a sales and use tax exemption for electricity and natural gas

Change provisions relating to individual and corporate income tax rates and property tax credits

Constitutional amendment authorizing the Legislature to provide a different method of taxing residential property

Change the rate and disbursement of the documentary stamp tax and provide for grants by the Department of Economic Development for its comprehensive housing affordability strategy

Eliminate provisions relating to the base growth percentage for school districts under the School District Property Tax Limitation Act

Change provisions relating to the rate and disbursement of the documentary stamp tax, the Military Base Development and Support Fund, the Economic Recovery Contingency Fund, and the Health Care Homes for the Medically Underserved Fund, and change inheritance tax rates

Provide an income tax adjustment for unrealized capital gains

Eliminate provisions relating to the Long-Term Care Savings Plan Act that terminated

Change calculation of the base limitation for political subdivision budgets

Change provisions relating to property tax levy limits

Change provisions relating to a documentary stamp tax exemption

Provide an exemption from the motor vehicle tax for motor vehicles with Gold Star Family plates

Change provisions relating to income taxes imposed on partnerships and small business corporations and notices of deficiency

Eliminate the inheritance tax, adopt the State Prisoner Reimbursement Act, and change the authorized uses of certain county funds

Exclude certain pension and annuity payments from income taxes

Change provisions relating to the achieving a better life experience program

Change provisions relating to the collection of occupation taxes

Provide a homestead exemption for residents of qualified census tracts

Change provisions relating to homestead exemptions

Change provisions relating to an income tax credit for community college taxes paid

Change the Nebraska Job Creation and Mainstreet Revitalization Act

Change the Nebraska Job Creation and Mainstreet Revitalization Act

Change provisions of the Sports Arena Facility Financing Assistance Act

Provide an income tax credit for renters and change provisions relating to a property tax credit

Provide a property tax exemption

Provide for distribution of certain account balances upon death under the achieving a better life experience program

Provide for a sales and use tax exemption for certain machinery and equipment related to broadband communications services

Change corporate income tax rates

Constitutional amendment to provide for a different method of taxing commercial real property

Change provisions relating to claiming tax credits under the Nebraska Advantage Research and Development Act

Exclude certain pensions and annuities from income taxes

Provide a sales tax credit for certain franchise fees paid

Provide a sales and use tax exemption for business inputs

Adopt the School District Property Tax Limitation Act

Change provisions relating to itemized deductions

Change provisions relating to certain school taxes and special funds

Constitutional amendment to prohibit the levying of an inheritance tax

Extend an application deadline under the Nebraska Transformational Projects Act

Change provisions relating to in lieu of tax payments by the Game and Parks Commission

Adopt the Mental Health Wellness Act and authorize county sales and use taxes

Prohibit creation of new joint public agencies with power or authority relating to tax

Increase the earned income tax credit

Change individual income tax brackets and rates

Change provisions regarding tax credits under the Nebraska Job Creation and Mainstreet Revitalization Act and grants under the Rural Workforce Housing Investment Act

Change provisions of the Nebraska Property Tax Incentive Act

Provide an additional tax credit under the Nebraska Property Tax Incentive Act

Include elementary and secondary schools in the Nebraska educational savings plan trust and change tax benefits

Require the Department of Revenue to distribute funds to individuals as prescribed

Change provisions of the Nebraska Advantage Rural Development Act

Provide a sales and use tax exemption for twine

Constitutional amendment to prohibit governmental entities from imposing any taxes other than retail consumption taxes and excise taxes

Provide an income tax adjustment relating to federal retirement annuities

Change motor vehicle and property tax exemptions for disabled veterans

Change provisions relating to the assessment of real property that suffers significant property damage

Interim study to review LB1072, introduced in the One Hundred Eighth Legislature, relating to the topic of sustainable aviation fuel

Interim study to determine whether Nebraska statutes should be modified to provide a tax credit or consideration towards the purchase of a new or replacement vehicle for a private seller who sells a vehicle

Interim study to determine the feasibility of having the state run all property assessment in Nebraska, merging county assessors with another office, or having county assessors be an appointed position

Change provisions relating to inspection of real property by county assessors

Change procedures for property tax refunds

Change the tax rate for public safety purposes in municipalities

Change homestead exemption provisions relating to qualifications, application requirements, and penalties

Interim study to examine tax incentives for the film industry in Nebraska

Interim study to examine revenue and other funding options for the Nebraska Tourism Commission

Authorize the issuance of highway bonds under the Nebraska Highway Bond Act

Change provisions relating to agricultural or horticultural land receiving special valuation

Provide an income tax credit for food donations

Redefine nonqualified withdrawal for purposes of the Nebraska educational savings plan

Exclude certain delinquent taxes from qualifying for tax credit under the Nebraska Property Tax Incentive Act

Change provisions relating to sales and use tax exemptions for nonprofit organizations

Adopt the School District Property Tax Limitation Act, change levying authority and provide aid to community college areas, and change provisions relating to the Tax Equalization and Review Commission and property and income taxes

Change provisions of the Beginning Farmer Tax Credit Act

Change provisions relating to decisions on appeals under the Tax Equalization and Review Commission Act

Interim study to examine the delinquent tax sale and tax deed process for delinquent real property taxes

Interim study to examine issues raised in LB820, 2023, relating to valuation of land in Nebraska

Change tax provisions relating to cigars, cheroots, and stogies

Provide an income tax deduction for certain law enforcement officers

Change taxation and school funding provisions

Adopt the Nebraska Higher Blend Tax Credit Act and change provisions of the ImagiNE Nebraska Act, the Nebraska Advantage Rural Development Act, and the Urban Redevelopment Act

Eliminate the franchise tax and require financial institutions to pay the corporate income tax

Constitutional amendment authorizing the Legislature to treat commercial real property as a separate class for purposes of property taxes and to provide for a different method of taxing commercial real property

Change the valuation of certain real property for purposes of property taxes levied by school districts

Change provisions relating to joint public hearings and postcards under the Property Tax Request Act

Change individual income tax brackets

Change sales tax provisions relating to motor vehicle towing

Require the development of certain property in order for the property to retain its property tax exemption

Change provisions for determining the number of new employees under the ImagiNE Nebraska Act

Change provisions of the Beginning Farmer Tax Credit Act

Change homestead exemption provisions relating to qualifications, application requirements, and penalties

Exempt all tangible personal property from property tax

Change sales and use tax collection fees, provide a sales and use tax exemption for net wrap and feminine hygiene products, and require detention facilities to provide feminine hygiene products to female prisoners free of charge

Adopt the Education Savings Account Act and provide income tax adjustments

Adopt the Remanufacturing Pilot Project Act and provide income tax credits

Redefine base year under the ImagiNE Nebraska Act

Change provisions relating to agricultural or horticultural land receiving special valuation

Constitutional amendment authorizing the Legislature to treat residential real property as a separate class for property tax purposes

Change provisions relating to the Civic and Community Center Financing Act, the Convention Center Facility Financing Assistance Act, the Property Tax Request Act, and the Sports Arena Facility Financing Assistance Act

Change provisions relating to corporate and individual income taxes, taxation of social security benefits, and property tax credits

Provide an income tax credit for certain wages paid to individuals convicted of a felony

Change corporate income tax rates

Change certain deadlines under the Nebraska Job Creation and Mainstreet Revitalization Act and the Nebraska Advantage Research and Development Act

Provide an income tax deduction for certain military pay

Change provisions relating to the availability of tax credits under the School Readiness Tax Credit Act

Redefine qualified location under the ImagiNE Nebraska Act

Change provisions relating to the calculation of tax credits under the Nebraska Property Tax Incentive Act

Provide and change provisions related to homestead exemptions

Change authorized uses of state assistance and certain limitations under the Sports Arena Facility Financing Assistance Act

Provide income tax deductions for the cost of certain property and for certain research or experimental expenditures

Change the distribution of sales tax revenue, school levy limitations, and other tax and school provisions

Constitutional amendment to prohibit the imposition of taxes other than retail consumption taxes and excise taxes

Provide a sales tax exemption for feminine hygiene products and require detention facilities to provide feminine hygiene products to prisoners free of charge

Adopt the Growing Our Workforce Investment Now Act and provide tax credits

Change provisions relating to the taxation of benefits received under the federal Social Security Act

Change provisions relating to certain school taxes and special funds

Change provisions relating to hearings and decisions on appeals under the Tax Equalization and Review Commission Act

Adopt the Nebraska Small Business Act and provide tax incentives

Change provisions relating to the calculation of credits under the Nebraska Property Tax Incentive Act

Change an exemption from the documentary stamp tax

Redefine a term relating to cigarette taxes

Correct a reference to a defined term relating to property taxes

Adopt the Nebraska Higher Blend Tax Credit Act

Limit the growth of real property valuations and provide for adjustments to assessed values

Adopt the Property Tax Request Act

Change taxation provisions relating to improvements on leased lands, the assessment of undervalued and overvalued property, methods for giving notice, and the collection of certain taxes and fees

Change the sales tax rate and impose sales tax on additional services

Adopt the School Property Tax Stabilization Act and change the valuation of agricultural land

Change provisions relating to deductions for certain sales and use tax refunds

Adopt the Opportunity Scholarships Act and provide tax credits

Change inheritance tax provisions

Change provisions relating to taxes imposed on the average wholesale price of gasoline

Impose a tax on cash devices under the Mechanical Amusement Device Tax Act

Change inheritance tax rates, inheritance tax exemption amounts, and individuals who are considered relatives of a decedent

Change provisions relating to the taxation of benefits received under the federal Social Security Act

Define certain terms for purposes of property taxes

Provide an income tax credit for certain agricultural producers

Exclude certain income from the definition of gross receipts

Change provisions relating to the assessment of real property that suffers significant property damage

Change the minimum amount of relief provided under the Property Tax Credit Act

Require the posting and reporting of tax incentive information under the Taxpayer Transparency Act

Constitutional amendment to require enactment of a consumption tax and prohibit certain other forms of taxation

Constitutional amendment to authorize any city, county, or other political subdivision that operates an airport to expend revenue for developing regularly scheduled commercial passenger air service at the airport

Interim study to examine the sales tax system in Nebraska with respect to exemptions provided to various industries

Interim study to explore best practices for the implementation of a consumption tax in Nebraska

Interim study to examine modernization of Nebraska's tax system with the goal of facilitating economic growth

Provide an income tax credit for rent paid on dwellings

Interim study to examine the assessment procedures of county assessors for each class of property and whether the assessment process would benefit from other parties assessing certain classes of property

Interim study to examine the structure and administration of and compliance with taxes

Change provisions relating to the taxation of military retirement benefits

Extend the date for applications under the Beginning Farmer Tax Credit Act

Change provisions relating to the taxation of military retirement benefits

Adopt the Urban Redevelopment Act and provide tax incentives

Change the Nebraska Advantage Microenterprise Tax Credit Act

Provide a sales tax exemption for residential water service

Change provisions regarding the Convention Center Support Fund and the Sports Arena Facility Financing Assistance Act and provide for grants for cities of the first class with creative districts

Change provisions relating to equivalent employees and qualified locations under the ImagiNE Nebraska Act

Change provisions relating to applications for property tax exemptions

Change provisions relating to late applications for homestead exemptions

Interim study to examine the School Readiness Tax Credit Act

Require the proration of property taxes when residential real property is sold

Change certain deadlines relating to property tax exemptions

Change provisions relating to the allocation and use of credits under the Affordable Housing Tax Credit Act

Impose a surtax on certain taxable income and use the tax proceeds for early childhood education

Change provisions relating to the cigarette tax and the Tobacco Products Tax Act and distribute tax proceeds as prescribed

Adopt the Apprenticeship Training Program Tax Credit Act

Adopt the Student Loan Repayment Tax Credit Act

Change motor vehicle and property tax exemptions for disabled veterans

Interim study to examine the definition and interpretation of cigarette by the Dept. of Revenue for purposes of taxation and the Master Settlement Agreement

Adopt the ImagiNE Small Business and Urban Revitalization Act

Adopt the Nebraska Transformational Projects Act

Change sales tax provisions relating to gross receipts

Adopt the Renewable Chemical Production Tax Credit Act

Provide an income tax exemption for Segal AmeriCorps Education Awards

Change provisions relating to the taxation of military retirement benefits

Adopt the Firefighter Cancer Benefits Act and provide an income tax exemption for such benefits

Constitutional amendment to prohibit all forms of taxation other than a consumption tax

Limit the total amount reimbursed by the state for homestead exemptions

Change provisions relating to an income tax deduction for dividends received from certain corporations

Adopt the Property Tax Request Act

Change tax provisions relating to net book value

Adopt the Fueling Station Tax Credit Act

Change a sales tax exemption relating to agricultural machinery and equipment

Eliminate obsolete sales tax provisions

Change the distribution of sales tax revenue and authorize the use of funds for certain infrastructure projects

Create the Tax Credit Buy-Back Program

Change provisions relating to tax exemptions for property acquired by certain tax-exempt entities

Impose sales and use taxes on digital advertisements

Change taxation and school funding provisions

Eliminate funding for the Nebraska Advantage Microenterprise Tax Credit Act and change the termination date for applications

Provide for contributions of income tax refunds to accounts established under the Nebraska educational savings plan trust

Provide an income tax credit for overtime pay

Change provisions relating to certain in lieu of tax payments made by the Game and Parks Commission

Change acceptable ranges and authorize orders for rehearings under the Tax Equalization and Review Commission Act

Impose sales tax on bottled water, candy, and soft drinks

Change provisions relating to the taxation of benefits received under the federal Social Security Act

Constitutional amendment to eliminate the state income tax over a four-year period

Change revenue and taxation provisions

Adopt the Nebraska Industrial New Job-training Act and authorize the transfer of certain withholding taxes

Adopt the Firearm Safety Act and provide a tax credit

Change provisions relating to tobacco including sales, crimes, a tax increase, and distribution of funds

Change income tax provisions and the distribution of certain income tax revenue

Change provisions of the Property Tax Credit Act and provide school district property tax relief aid

Authorize the Tax Equalization and Review Commission to hold certain hearings by videoconference and telephone conference

Provide for contributions to the Nebraska educational savings plan trust from income tax refunds

Adopt the Property Tax Request Limitation Act

Change income tax provisions relating to the Nebraska educational savings plan trust and authorize employer contributions to the trust

Change the valuation of agricultural land and horticultural land for property tax purposes

Change provisions relating to a property tax exemption for hospitals

Change the valuation of agricultural land and horticultural land

Change provisions relating to property tax exemptions under the Nebraska Housing Agency Act

Change revenue and taxation provisions relating to judgments against public corporations and political subdivisions, authorize certain loans, and provide powers and duties to the State Treasurer

Change provisions relating to certain sales and use tax refund deductions and applicability to municipalities as prescribed

Change application deadlines under certain tax incentive programs

Change tax provisions for cigars, cheroots, and stogies

Provide a homestead exemption for certain dwelling complexes

Change the Nebraska Advantage Act and create a fund and grant program

Increase the documentary stamp tax

Adopt the Remote Seller Sales Tax Collection Act and change revenue and taxation provisions

Change calculation of gasoline tax and distribution of proceeds

Change income tax rates

Adopt the Apprenticeship Training Program Tax Credit Act

Change the amount of relief under the Property Tax Credit Act

Change provisions relating to the taxation of income from certain small business corporations and limited liability companies

Provide a sales and use tax exemption for food sold by veterans service organizations

Change provisions relating to agricultural land and horticultural land receiving special valuations

Change provisions relating to highway funding

Change provisions relating to the assessed value of real property

Adopt the School District Local Option Income Surtax Act

Impose sales and use taxes on certain services

Provide income tax credits for caregivers as prescribed

Provide a tax deduction for wages paid to individuals convicted of a felony

Adopt the Remote Seller Sales Tax Collection Act

Provide for distribution of funds upon death from an achieve a better life experience account

Change procedures for tax credits under the Nebraska Job Creation and Mainstreet Revitalization Act

Change provisions relating to the nameplate capacity tax

Interim study to examine the processes and procedures used in the assessment and valuation of real property and in appeals before the Tax Equalization and Review Commission

Adopt the Meadowlark Act, the Employer Matching Contribution Incentive Program, and the College Savings Plan Low-Income Matching Scholarship Program and change the Nebraska educational savings plan trust

Change provisions relating to tax credits under the Beginning Farmer Tax Credit Act

Change provisions for redevelopment plans for extremely blighted areas under the Community Development Law and change funding provisions under the Nebraska Affordable Housing Act

Interim study to examine issues under the jurisdiction of the Revenue Committee

Redefine real property and gross receipts for tax purposes

Interim study to examine the possible elimination of various exemptions of goods and exclusions of services under Nebraska's sales and use tax laws

Interim study to examine policy issues revealed during a performance audit of the Nebraska Advantage Microenterprise Tax Credit Act

Create the Renewable Fuel Infrastructure Program and provide for grants

Change provisions relating to Nebraska adjusted basis

Adopt the Qualified Judgment Payment Act, authorize a sales and use tax, and require a property tax levy

Change sales and use tax provisions relating to out-of-state retailers and multivendor marketplace platforms

Change provisions relating to the special valuation of agricultural and horticultural land

Change tax levy provisions relating to rural and suburban fire protection districts and change the Mutual Finance Assistance Act

Change requirements for overriding property tax limits

Change the information included in certain tax notices and receipts

Change the valuation of agricultural land and horticultural land

Change provisions relating to income tax brackets, personal exemptions, standard deductions, and itemized deductions

Change provisions relating to treasurer's tax deeds

Update references to the Internal Revenue Code

Change provisions relating to confidential tax information, refundable income tax credits, and homestead exemptions

Adopt the Infrastructure Improvement and Replacement Assistance Act and provide for a turn back of state sales tax revenue

Increase the documentary stamp tax and provide for the use of the revenue

Provide an adjustment to income for certain charitable contributions

Eliminate levy limits for school districts

Change sunset dates on certain tax incentive programs

Change the sales tax sourcing rules for certain motor vehicles and trailers

Authorize issuance of highway bonds, create a fund, and change existing highway funding provisions

Authorize school districts to levy a tax and establish a fund for facilities-related expenditures

Change defined terms and other provisions of the Nebraska Advantage Act

Change individual income tax rates

Change how often real property is inspected and reviewed for property tax purposes

Change provisions relating to lists of real property subject to sale for delinquent taxes

Change provisions relating to certain tax incentive programs and job training grants

Provide an income tax credit for certain long-term care insurance policy premiums

Provide a homestead exemption for certain dwelling complexes located on military installations

Adopt the Student Loan Repayment Tax Credit Act and change certain taxation and grant provisions

Adopt the Property Tax Circuit Breaker Act and change the funding of the Property Tax Credit Act

Change provisions relating to a sales and use tax exemption for agricultural machinery and equipment

Adopt the School District Local Option Income Surtax Act

Change provisions relating to certain inheritance tax proceedings

Provide for an adjustment to the assessed value of destroyed real property

Change the Beginning Farmer Tax Credit Act

Adopt the Property Tax Relief Act

Require notice relating to certain refunds of local sales and use taxes

Adopt the Ammunition Excise Tax Act

Eliminate the marijuana and controlled substances tax

Eliminate a sales and use tax exemption relating to zoos and aquariums

Change provisions relating to agricultural land that receives special valuation

Change distribution of sales and use tax revenue and provide duties for Department of Revenue

Limit increases in property tax bills

Exempt certain improvements on land from taxes as prescribed

Change sales tax collection fees for motor vehicles

Change provisions relating to property tax exemptions under the Nebraska Housing Agency Act

Change provisions of the Property Tax Credit Act and provide school district property tax relief

Provide termination dates for the Property Tax Credit Act and the Tax Equity and Educational Opportunities Support Act and change application deadlines under the Nebraska Advantage Act

Change and eliminate provisions of the Tax Equalization and Review Commission Act

Change the Nebraska Advantage Act

Create the Taxpayer Investment Program

Impose sales tax on certain services and eliminate certain sales tax exemptions

Impose sales tax on services and change income tax rates and personal exemption amounts

Change provisions relating to income tax adjustments for social security benefits

Increase cigarette and tobacco taxes as prescribed and provide for the distribution of funds

Correct provisions relating to the streamlined sales and use tax agreement

Change the application deadline under the Nebraska Job Creation and Mainstreet Revitalization Act

Change and eliminate provisions relating to various tax credit programs and economic development activities

Change and eliminate revenue and taxation provisions

Change provisions relating to the burden of proof and who may appeal under the Tax Equalization and Review Commission Act

Change income tax rates and provide for deferrals of the rate changes

Exempt certain purchases of energy star qualified products from sales and use taxes

Provide additional budget and tax levy authority for certain school districts

Exempt sales of clothing and footwear from sales and use taxes as prescribed

Redefine agricultural or horticultural purposes for revenue and taxation purposes

Change revenue and taxation provisions

Change the valuation of agricultural land and horticultural land

Adopt the Opportunity Scholarships Act and provide tax credits

Provide a property tax exemption for property leased to the state or a governmental subdivision

Change provisions relating to service of notice when applying for a tax deed and the laws governing tax sale certificates

Exempt social security benefits and retirement income from income taxation

Change provisions relating to rent-restricted housing projects

Change sunset dates under the Nebraska Job Creation and Mainstreet Revitalization Act and the Nebraska Advantage Act

Change provisions relating to the taxation of military benefits

Extend certain levy authority for natural resources districts

Change homestead exemption requirements relating to income statements and certifications of status

Increase the earned income tax credit

Change provisions relating to sales of real property for nonpayment of taxes

Adopt the Noncollecting Retailer Notice and Reporting Act

Interim study to examine taxes and fees on wireless services

Interim study to review issues pertaining to funding Nebraska's infrastructure system

Interim study to examine issues related to updating the Nebraska Advantage Act

Change revenue, taxation, economic development, and tax incentive provisions

Interim study to examine the system of valuing automobiles for calculation of the motor vehicle tax

Interim study to examine the structure and administration of, and compliance with, real and personal property taxes

Interim study to examine cross-county assessment and collection of ad valorem taxes

Change a sales and use tax exemption relating to political events

Authorize intergovernmental service agreements under the County Industrial Sewer Construction Act and authorize a use for a sewer tax levy

Provide a homestead exemption for certain first responders

Change and eliminate provisions on taxes and fees on horseracing

Change sales tax provisions relating to the definition of engaged in business in this state

Adopt the Nebraska Agriculture and Manufacturing Jobs Act and provide tax credits

Provide a sales and use tax exemption for nonprofit centers for independent living

Redefine qualified business under the Nebraska Advantage Act

Change the levy authority of railroad transportation safety districts

Change provisions relating to levy limitations and budget limitations for public airports

Repeal provisions relating to the special valuation of agricultural land and provide for the agricultural value of agricultural land

Exempt sales of clothing, school supplies, computers, and computer-related accessories from sales and use taxes

Adopt the Affordable Housing Tax Credit Act

Allow a bad debt deduction relating to cigarette and tobacco product taxes

Change inheritance tax rates and exemption amounts

Update references to the Internal Revenue Code

Change the Convention Center Facility Financing Assistance Act and the Sports Arena Facility Financing Assistance Act and adopt the Affordable Housing Tax Credit Act

Change provisions relating to tax credits under the Nebraska Job Creation and Mainstreet Revitalization Act

Provide reporting requirements for tax-exempt property

Constitutional amendment requiring community colleges funding by sales and income taxes and not property taxes

Change provisions relating to the accrual of interest on denied and reduced homestead exemptions

Interim study to examine existing law governing the collection of sales and use tax on remote sales

Interim study to examine the process and procedures used in appeals before the Tax Equalization and Review Commission

Interim study to examine the reasons for the substantial tax rates on wireless telephone service in Nebraska

Interim study to examine inconsistencies in the practices utilized by county assessors in determining agricultural land value

Interim study to examine alternatives for valuing agricultural land for property tax purposes

Change the commission allowed to cigarette stamping agents

Adopt the Nebraska Rural Jobs Act and provide tax credits