Hearings for Revenue Committee

The order of the bills listed may not be the order in which they are heard that day in committee.

Revenue
Hearing status: Ended
Date: Wednesday February 25, 2026
Location: Room 1524
Time: 1:30 PM
Order
Status
Document
Introducer
Description
Currently or Pending before the Committee
1
Document: LB1165
Introducer: von Gillern
Description: 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
Currently or Pending before the Committee
2
Document: LB974
Introducer: Conrad
Description: Provide for an excise tax on individual incomes and create the Tax Equity Cash Fund
Currently or Pending before the Committee
3
Document: LB1150
Introducer: Hunt
Description: Prohibit the approval of certain applications under the ImagiNE Nebraska Act
Currently or Pending before the Committee
4
Document: LB1037
Introducer: Raybould
Description: 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
Currently or Pending before the Committee
5
Document: LB931
Introducer: Cavanaugh, J.
Description: Provide an income tax credit related to premium payments for a qualified health plan
Currently or Pending before the Committee
6
Document: LB802
Introducer: Revenue Committee
Description: Change individual income tax rates
Currently or Pending before the Committee
7
Document: LB803
Introducer: Revenue Committee
Description: Change provisions relating to the listing of taxable tangible personal property
Currently or Pending before the Committee
8
Document: LB901
Introducer: Revenue Committee
Description: Adopt the Domestic Violence and Human Trafficking Service Providers Tax Credit Act, change provisions related to the confidentiality of shared information, the distribution of certain tax revenue, contracts between the Tax Commissioner and collection agencies, the collection and enforcement of delinquent income tax claims, and the Mechanical Amusement Device Tax Act, provide for fees, eliminate certain personal property and sales and use tax exemptions and a tax credit, and change provisions relating to the Nebraska Advantage Research and Development Act and the ImagiNE Nebraska Act
Revenue
Hearing status: Ended
Date: Friday February 20, 2026
Location: Room 1524
Time: 1:30 PM
Order
Status
Document
Introducer
Description
Currently or Pending before the Committee
1
Document: LB872
Introducer: Conrad
Description: Eliminate an income reduction for extraordinary dividends and certain capital gains for income tax purposes
Currently or Pending before the Committee
2
Document: LB849
Introducer: Cavanaugh, J.
Description: Provide a sales and use tax exemption for over-the-counter drugs
Currently or Pending before the Committee
3
Document: LB930
Introducer: Cavanaugh, J.
Description: Provide an income tax deduction to retired firefighters and law enforcement officers for annual retirement benefits
Currently or Pending before the Committee
4
Document: LB932
Introducer: Cavanaugh, J.
Description: Provide an income tax adjustment for tip income and income received from overtime compensation
Revenue
Hearing status: Ended
Date: Thursday February 19, 2026
Location: Room 1524
Time: 1:30 PM
Order
Status
Document
Introducer
Description
Currently or Pending before the Committee
1
Document: LB1021
Introducer: Ibach
Description: Change provisions related to penalties, proceeds, and distributed revenue of the nameplate capacity tax
Currently or Pending before the Committee
2
Document: LB1008
Introducer: Brandt
Description: Change provisions relating to the amount of relief granted under the School District Property Tax Relief Act
Currently or Pending before the Committee
3
Document: LB998
Introducer: Andersen
Description: Change provisions relating to the state income tax deduction for members of the Nebraska National Guard
Currently or Pending before the Committee
4
Document: LB846
Introducer: Dungan
Description: Change provisions relating to individual income tax deductions
Currently or Pending before the Committee
5
Document: LB853
Introducer: Dungan
Description: Provide an income tax adjustment related to certain federal tax deductions
Currently or Pending before the Committee
6
Document: LB857
Introducer: Dungan
Description: Change federal references related to taxation under the Nebraska Revenue Act of 1967
Currently or Pending before the Committee
7
Document: LB1186
Introducer: Cavanaugh, J.
Description: Adopt the Affordable American Energy and Jobs Act and change distribution provisions relating to the nameplate capacity tax
Revenue
Hearing status: Ended
Date: Wednesday February 18, 2026
Location: Room 1524
Time: 1:30 PM
Order
Status
Document
Introducer
Description
Currently or Pending before the Committee
1
Document: LB1023
Introducer: Murman
Description: Eliminate the sales and use tax exemption for zoo and aquarium admissions
Currently or Pending before the Committee
2
Document: LB1116
Introducer: Ibach
Description: Change provisions relating to the Sports Arena Facility Financing Assistance Act
Currently or Pending before the Committee
3
Document: LB918
Introducer: Conrad
Description: Change provisions relating to limitations on state assistance under the Sports Arena Facility Financing Assistance Act
Currently or Pending before the Committee
4
Document: LB851
Introducer: Dungan
Description: Change income tax provisions relating to certain income or loss received from S-corporations and limited liability companies
Currently or Pending before the Committee
5
Document: LB990
Introducer: Dover
Description: 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
Currently or Pending before the Committee
6
Document: LB1025
Introducer: Bosn
Description: Provide for an excise tax on certain social media platform businesses
Currently or Pending before the Committee
7
Document: LB856
Introducer: McKinney
Description: Adopt the Community Reinvestment and Equity Act, establish an excise tax, and create a fund and a grant program
Revenue
Hearing status: Ended
Date: Thursday February 12, 2026
Location: Room 1524
Time: 1:30 PM
Order
Status
Document
Introducer
Description
Currently or Pending before the Committee
1
Document: LR292CA
Introducer: Andersen
Description: Constitutional amendment to provide a new method of valuing real property for property tax purposes, provide a limit on property tax increases, provide certain exceptions, provide requirements for declared emergencies, provide for emergency bond levies, and eliminate conflicting constitutional provisions
Currently or Pending before the Committee
2
Document: LB1117
Introducer: Ibach
Description: Change provisions relating to tuition waivers and provide for reimbursement to postsecondary institutions
Currently or Pending before the Committee
3
Document: LB890
Introducer: Clouse
Description: Change provisions relating to fees and occupations taxes under the Mechanical Amusement Device Tax Act
Currently or Pending before the Committee
4
Document: LB938
Introducer: Hallstrom
Description: Adopt the First-Time Home Buyer Savings Account Act and provide for income tax adjustments
Currently or Pending before the Committee
5
Document: LB1206
Introducer: Juarez
Description: Exempt income received by certificated teachers, paraeducators, and paraprofessionals from state income taxation
Revenue
Hearing status: Ended
Date: Wednesday February 11, 2026
Location: Room 1524
Time: 1:30 PM
Order
Status
Document
Introducer
Description
Currently or Pending before the Committee
1
Document: LB1253
Introducer: Bostar
Description: Change provisions relating to the laws that apply to certain tax sale certificates
Currently or Pending before the Committee
2
Document: LB1257
Introducer: Hansen
Description: 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
Currently or Pending before the Committee
3
Document: LB826
Introducer: DeKay
Description: Change provisions relating to late applications for homestead exemptions
Currently or Pending before the Committee
4
Document: LB873
Introducer: Hallstrom
Description: Provide for an excise tax on kratom products and change provisions of the Kratom Consumer Protection Act relating to adulterated products
Currently or Pending before the Committee
5
Document: LB1193
Introducer: Prokop
Description: Provide regulation of and requirements for energy storage resources and change provisions relating to property tax exemptions and the nameplate capacity tax
Currently or Pending before the Committee
6
Document: LB1189
Introducer: Conrad
Description: Create a pilot program to raise awareness of the earned income tax credit
Revenue
Hearing status: Ended
Date: Friday February 06, 2026
Location: Room 1524
Time: 1:30 PM
Order
Status
Document
Introducer
Description
Currently or Pending before the Committee
1
Document: LB1110
Introducer: von Gillern
Description: 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
Currently or Pending before the Committee
2
Document: LB852
Introducer: Spivey
Description: Provide for the recapture of funding distributed from the Convention Center Support Fund to certain recipients
Currently or Pending before the Committee
3
Document: LB1240
Introducer: Murman
Description: Change provisions relating to state recovery under the achieving a better life experience program
Currently or Pending before the Committee
4
Document: LB1191
Introducer: Hallstrom
Description: Change provisions relating to certain employment and investment requirements under the Nebraska Advantage Act
Currently or Pending before the Committee
5
Document: LB1192
Introducer: Prokop
Description: Redefine a term under the Convention Center Facility Financing Assistance Act
Revenue
Hearing status: Ended
Date: Thursday February 05, 2026
Location: Room 1524
Time: 1:30 PM
Order
Status
Document
Introducer
Description
Currently or Pending before the Committee
1
Document: LB1252
Introducer: Murman
Description: Provide for a retail delivery fee under the Nebraska Revenue Act of 1967
Currently or Pending before the Committee
2
Document: LB1183
Introducer: Lippincott
Description: Change provisions relating to valuation of property
Currently or Pending before the Committee
3
Document: LB1154
Introducer: Riepe
Description: Change provisions relating to the calculation of property tax request authority under the Property Tax Growth Limitation Act
Currently or Pending before the Committee
4
Document: LB1219
Introducer: Brandt
Description: Limit the amount of property taxes that may be levied by a political subdivision
Note: This will be a combined hearing with LR317CA
Currently or Pending before the Committee
5
Document: LR317CA
Introducer: Brandt
Description: Constitutional amendment to limit the annual growth in the amount of property taxes levied by political subdivisions
Note: This will be a combined hearing with LB1219
Revenue
Hearing status: Ended
Date: Wednesday February 04, 2026
Location: Room 1524
Time: 1:30 PM
Order
Status
Document
Introducer
Description
Currently or Pending before the Committee
1
Document: Appointment
Introducer:
Description: Kuhn, James D - Tax Equalization and Review Commission
Currently or Pending before the Committee
2
Document: LB1109
Introducer: von Gillern
Description: 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
Currently or Pending before the Committee
3
Document: LB1244
Introducer: Murman
Description: 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
Currently or Pending before the Committee
4
Document: LB1124
Introducer: Sorrentino
Description: Increase the cigarette tax and state intent and change provisions relating to the distribution of cigarette tax proceeds
Currently or Pending before the Committee
5
Document: LB1131
Introducer: Bostar
Description: 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
Currently or Pending before the Committee
6
Document: LB1238
Introducer: Hughes
Description: Change the cigarette tax and distribution of such tax and change taxes imposed under the Tobacco Products Tax Act
Revenue
Hearing status: Ended
Date: Friday January 30, 2026
Location: Room 1524
Time: 1:30 PM
Order
Status
Document
Introducer
Description
Currently or Pending before the Committee
1
Document: LB954
Introducer: von Gillern
Description: Provide for the recalculation of certain base-year employees under the Nebraska Advantage Act
Currently or Pending before the Committee
2
Document: LB778
Introducer: Dungan
Description: Change grant eligibility provisions under the Civic and Community Center Financing Act
Currently or Pending before the Committee
3
Document: LB883
Introducer: Andersen
Description: Change provisions relating to the Civic and Community Center Financing Act and the Revitalize Rural Nebraska Grant Program
Revenue
Hearing status: Ended
Date: Thursday January 29, 2026
Location: Room 1524
Time: 1:30 PM
Order
Status
Document
Introducer
Description
Currently or Pending before the Committee
1
Document: LB756
Introducer: Wordekemper
Description: Change a motor vehicle tax exemption and a property tax exemption relating to certain disabled veterans
Currently or Pending before the Committee
2
Document: LB882
Introducer: Andersen
Description: Change provisions relating to homestead exemptions for certain veterans and surviving spouses
Currently or Pending before the Committee
3
Document: LB1067
Introducer: Hallstrom
Description: Change provisions relating to the Affordable Housing Trust Fund, the rate and disbursement of the documentary stamp tax, the Rural Workforce Housing Investment Fund, and the Middle Income Workforce Housing Investment Fund
Revenue
Hearing status: Ended
Date: Wednesday January 28, 2026
Location: Room 1524
Time: 1:30 PM
Order
Status
Document
Introducer
Description
Currently or Pending before the Committee
1
Document: LB814
Introducer: Brandt
Description: Change provisions relating to the valuation of agricultural land and horticultural land
Currently or Pending before the Committee
2
Document: LB1094
Introducer: Ballard
Description: Adopt the By-Right Housing Development Act and the Permitting Approval Timeliness Act
Currently or Pending before the Committee
3
Document: LB920
Introducer: Spivey
Description: Change provisions relating to the advertisement, operation, use, and taxation of cash devices, the distribution of tax proceeds, and violations under the Mechanical Amusement Device Tax Act and create the Nebraska Child Care Aid Fund
Revenue
Hearing status: Ended
Date: Thursday January 22, 2026
Location: Room 1524
Time: 1:30 PM
Order
Status
Document
Introducer
Description
Currently or Pending before the Committee
1
Document: LB757
Introducer: von Gillern
Description: Provide a sales and use tax exemption for the purchase of an aircraft to be leased between related companies
Currently or Pending before the Committee
2
Document: LB749
Introducer: Sorrentino
Description: Change provisions relating to the calculation of tax levies for state aid to municipalities
Currently or Pending before the Committee
3
Document: LB900
Introducer: Lonowski
Description: Change provisions relating to fees, commissions, and mileage of county sheriffs for distress warrants issued for the collection of taxes
Currently or Pending before the Committee
4
Document: LB848
Introducer: Cavanaugh, J.
Description: Provide for exemption from sales tax for purchases of clothing, personal computers, and school supplies for a prescribed period
Note: This will be a combined hearing with LB865
Currently or Pending before the Committee
5
Document: LB865
Introducer: Prokop
Description: Provide for exemption from sales tax for purchases of child care supplies, clothing, footwear, and school supplies for a prescribed period
Note: This will be a combined hearing with LB848
Revenue
Hearing status: Ended
Date: Wednesday January 21, 2026
Location: Room 1524
Time: 1:30 PM
Order
Status
Document
Introducer
Description
Currently or Pending before the Committee
1
Document: LB834
Introducer: Kauth
Description: Change provisions relating to county assessors, the Property Tax Administrator, real property assessments, taxes levied in counties, delinquent taxes owed to counties, remission of sales and use taxes, and mobile homes
Currently or Pending before the Committee
2
Document: LB770
Introducer: DeKay
Description: Authorize fees for the collection of certain taxes of reclamation districts and county agricultural societies and change the distribution of the nameplate capacity tax
Currently or Pending before the Committee
3
Document: LB868
Introducer: DeKay
Description: Provide an inheritance tax exemption relating to victims of homicide and change provisions relating to when certain inheritance taxes are due