Hearings for Revenue Committee
109th Legislature, 2nd Regular Session - Day 44
The order of the bills listed may not be the order in which they are heard that day in committee.
Revenue Hearing
Wednesday February 25, 2026, 1:30 PM - Room 1524
Document
Introducer
Description
LB1165
von Gillern
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
LB974
Conrad
Provide for an excise tax on individual incomes and create the Tax Equity Cash Fund
LB1150
Hunt
Prohibit the approval of certain applications under the ImagiNE Nebraska Act
LB1037
Raybould
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
LB931
Cavanaugh, J.
Provide an income tax credit related to premium payments for a qualified health plan
LB802
Revenue Committee
Change individual income tax rates
LB803
Revenue Committee
Change provisions relating to the listing of taxable tangible personal property
LB901
Revenue Committee
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
Friday February 20, 2026, 1:30 PM - Room 1524
Document
Introducer
Description
LB872
Conrad
Eliminate an income reduction for extraordinary dividends and certain capital gains for income tax purposes
LB849
Cavanaugh, J.
Provide a sales and use tax exemption for over-the-counter drugs
LB930
Cavanaugh, J.
Provide an income tax deduction to retired firefighters and law enforcement officers for annual retirement benefits
LB932
Cavanaugh, J.
Provide an income tax adjustment for tip income and income received from overtime compensation
Revenue Hearing
Thursday February 19, 2026, 1:30 PM - Room 1524
Document
Introducer
Description
LB1021
Ibach
Change provisions related to penalties, proceeds, and distributed revenue of the nameplate capacity tax
LB1008
Brandt
Change provisions relating to the amount of relief granted under the School District Property Tax Relief Act
LB998
Andersen
Change provisions relating to the state income tax deduction for members of the Nebraska National Guard
LB846
Dungan
Change provisions relating to individual income tax deductions
LB853
Dungan
Provide an income tax adjustment related to certain federal tax deductions
LB857
Dungan
Change federal references related to taxation under the Nebraska Revenue Act of 1967
LB1186
Cavanaugh, J.
Adopt the Affordable American Energy and Jobs Act and change distribution provisions relating to the nameplate capacity tax
Revenue Hearing
Wednesday February 18, 2026, 1:30 PM - Room 1524
Document
Introducer
Description
LB1023
Murman
Eliminate the sales and use tax exemption for zoo and aquarium admissions
LB1116
Ibach
Change provisions relating to the Sports Arena Facility Financing Assistance Act
LB918
Conrad
Change provisions relating to limitations on state assistance under the Sports Arena Facility Financing Assistance Act
LB851
Dungan
Change income tax provisions relating to certain income or loss received from S-corporations and limited liability companies
LB990
Dover
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
LB1025
Bosn
Provide for an excise tax on certain social media platform businesses
LB856
McKinney
Adopt the Community Reinvestment and Equity Act, establish an excise tax, and create a fund and a grant program
Revenue Hearing
Thursday February 12, 2026, 1:30 PM - Room 1524
Document
Introducer
Description
LR292CA
Andersen
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
LB1117
Ibach
Change provisions relating to tuition waivers and provide for reimbursement to postsecondary institutions
LB890
Clouse
Change provisions relating to fees and occupations taxes under the Mechanical Amusement Device Tax Act
LB938
Hallstrom
Adopt the First-Time Home Buyer Savings Account Act and provide for income tax adjustments
LB1206
Juarez
Exempt income received by certificated teachers, paraeducators, and paraprofessionals from state income taxation
Revenue Hearing
Wednesday February 11, 2026, 1:30 PM - Room 1524
Document
Introducer
Description
LB1253
Bostar
Change provisions relating to the laws that apply to certain tax sale certificates
LB1257
Hansen
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
LB826
DeKay
Change provisions relating to late applications for homestead exemptions
LB873
Hallstrom
Provide for an excise tax on kratom products and change provisions of the Kratom Consumer Protection Act relating to adulterated products
LB1193
Prokop
Provide regulation of and requirements for energy storage resources and change provisions relating to property tax exemptions and the nameplate capacity tax
LB1189
Conrad
Create a pilot program to raise awareness of the earned income tax credit
Revenue Hearing
Friday February 06, 2026, 1:30 PM - Room 1524
Document
Introducer
Description
LB1110
von Gillern
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
LB852
Spivey
Provide for the recapture of funding distributed from the Convention Center Support Fund to certain recipients
LB1240
Murman
Change provisions relating to state recovery under the achieving a better life experience program
LB1191
Hallstrom
Change provisions relating to certain employment and investment requirements under the Nebraska Advantage Act
LB1192
Prokop
Redefine a term under the Convention Center Facility Financing Assistance Act
Revenue Hearing
Thursday February 05, 2026, 1:30 PM - Room 1524
Document
Introducer
Description
LB1252
Murman
Provide for a retail delivery fee under the Nebraska Revenue Act of 1967
LB1183
Lippincott
Change provisions relating to valuation of property
LB1154
Riepe
Change provisions relating to the calculation of property tax request authority under the Property Tax Growth Limitation Act
LB1219
Brandt
Limit the amount of property taxes that may be levied by a political subdivision
Note: This will be a combined hearing with LR317CA
LR317CA
Brandt
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
Wednesday February 04, 2026, 1:30 PM - Room 1524
Document
Introducer
Description
Appointment
Kuhn, James D - Tax Equalization and Review Commission
LB1109
von Gillern
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
LB1244
Murman
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
LB1124
Sorrentino
Increase the cigarette tax and state intent and change provisions relating to the distribution of cigarette tax proceeds
LB1131
Bostar
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
LB1238
Hughes
Change the cigarette tax and distribution of such tax and change taxes imposed under the Tobacco Products Tax Act
Revenue Hearing
Friday January 30, 2026, 1:30 PM - Room 1524
Document
Introducer
Description
LB954
von Gillern
Provide for the recalculation of certain base-year employees under the Nebraska Advantage Act
LB778
Dungan
Change grant eligibility provisions under the Civic and Community Center Financing Act
LB883
Andersen
Change provisions relating to the Civic and Community Center Financing Act and the Revitalize Rural Nebraska Grant Program
Revenue Hearing
Thursday January 29, 2026, 1:30 PM - Room 1524
Document
Introducer
Description
LB756
Wordekemper
Change a motor vehicle tax exemption and a property tax exemption relating to certain disabled veterans
LB882
Andersen
Change provisions relating to homestead exemptions for certain veterans and surviving spouses
LB1067
Hallstrom
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
Wednesday January 28, 2026, 1:30 PM - Room 1524
Document
Introducer
Description
LB814
Brandt
Change provisions relating to the valuation of agricultural land and horticultural land
LB1094
Ballard
Adopt the By-Right Housing Development Act and the Permitting Approval Timeliness Act
LB920
Spivey
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
Thursday January 22, 2026, 1:30 PM - Room 1524
Document
Introducer
Description
LB757
von Gillern
Provide a sales and use tax exemption for the purchase of an aircraft to be leased between related companies
LB749
Sorrentino
Change provisions relating to the calculation of tax levies for state aid to municipalities
LB900
Lonowski
Change provisions relating to fees, commissions, and mileage of county sheriffs for distress warrants issued for the collection of taxes
LB848
Cavanaugh, J.
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
LB865
Prokop
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
Wednesday January 21, 2026, 1:30 PM - Room 1524
Document
Introducer
Description
LB834
Kauth
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
LB770
DeKay
Authorize fees for the collection of certain taxes of reclamation districts and county agricultural societies and change the distribution of the nameplate capacity tax
LB868
DeKay
Provide an inheritance tax exemption relating to victims of homicide and change provisions relating to when certain inheritance taxes are due