Nebraska Legislature - Lobbyist Reporting Application

Clerk of the Legislature

Room 2014 State Capitol

PO Box 94604

Lincoln, NE 68509

(402) 471-2608

NEBRASKA LOBBYIST
STATEMENT of ACTIVITY

NADC FORM D

Submission Date: Jul 10, 2025

Each registered lobbyist shall file a Statement of Activity within 45 days after the end of a regular session of the Legislature. The statement must be filed even if the lobbyist engaged in no activity.
Any registered lobbyist who engages in lobbying activity in connection with a special session of the Legislature shall file a Statement of Activity within 45 days after the end of the special session. Late filing fees are $25.00 per day, not to exceed $750.00.
Lobbyists having more than one principal shall file a separate report for each principal.

ITEM 1

NATURE OF FILING (Check appropriate box)

For Calendar Year of

2025

Regular Session

Special Session

Amended Report

ITEM 2

NAME OF LOBBYIST AND PRINCIPAL

LOBBYIST

Lobbyist Name

Black, David

Phone

(832) 381-4025

Address

1400 Douglas Street STOP 1560

City

Omaha

State

Zip

68179

PRINCIPAL

Principal Name

Union Pacific Railroad

Office Phone

(402) 544-0162

Office Address (Street, Box, or Route)

1400 Douglas Street STOP 1560

City

Omaha

State

Zip

68179

List all the legislation upon which the lobbyist acted on behalf of the principal including bills, resolutions, amendments and procedural matters. Identify by number of bill, resolution, amendment or procedural matter and state the position taken. This statement should include a list of amendments or procedural matters which the lobbyist has acted upon for the principal, even if the lobbyist has not acted upon the bill or resolution from which the amendment or procedural matter arises.

Identify bill or resolution number	Describe bill, resolution, amendment or procedural matter	Position taken
LB7	Change provisions relating to real estate and the Foreign-owned Real Estate National Security Act	Neutral
LB8	Change provisions relating to the tax credits under the Sustainable Aviation Fuel Tax Credit Act	Neutral
LB28	Provide for an income tax adjustment for tip income	Neutral
LB30	Provide for an income tax adjustment for income received from overtime compensation	Neutral
LB37	Adopt the Railroad Safety Act	Oppose
LB47	Change provisions of the Business Innovation Act and the Small Business Assistance Act	Neutral
LB50	Change provisions relating to the distribution of the nameplate capacity tax	Neutral
LB75	Change provisions of the Wage and Hour Act relating to tipped employees and provide for complaints, prohibited actions, and liquidated damages	Neutral
LB79	Provide for dismissal of certain civil actions involving commercial motor vehicles	Neutral
LB81	Define a term and change tax credit provisions under the Nebraska Property Tax Incentive Act	Neutral
LB94	Adopt the Digital Skills Empowerment Act and change the use of the Workforce Development Program Cash Fund	Neutral
LB97	Change provisions relating to deferred judgments, the State Boat Act, the Motor Vehicle Certificate of Title Act, the Motor Vehicle Registration Act, the Motor Vehicle Operator’s License Act, the Nebraska Rules of the Road, the Department of Motor Vehicles Cash Fund, the Uniform Motor Vehicle Records Disclosure Act, the Motor Carrier Services Division Distributive Fund, and the State Treasurer	Neutral
LB100	Adopt the Business Innovation and Startup Act	Neutral
LB107	Provide an income tax credit for renters and change provisions relating to a property tax credit	Neutral
LB115	Increase the income tax credit and change the qualification criteria under the Volunteer Emergency Responders Incentive Act	Neutral
LB117	Provide a sales and use tax exemption for electricity, natural gas, propane, and sewer utilities	Neutral
LB128	Change provisions relating to the investigation of railroad accidents	Oppose
LB130	Change provisions relating to General Fund net receipts and transfers to the Cash Reserve Fund	Neutral
LB131	Include elementary and secondary schools in the Nebraska educational savings plan trust and change tax benefits	Neutral
LB135	Provide, change, and eliminate provisions relating to elections for certain purposes related to bonds and tax levies	Neutral
LB144	Change provisions relating to veterans preferences for employment	Neutral
LB151	Adopt the First-Time Homebuyers Savings Account Act and provide income tax adjustments	Neutral
LB152	Create a homestead exemption	Neutral
LB157	Adopt the Child Tax Credit Act	Neutral
LB161	Redefine formula students under the Tax Equity and Educational Opportunities Support Act	Neutral
LB163	Create the Office of Climate Action	Neutral
LB164	Adopt the Urban Development Incentive Act	Neutral
LB169	Eliminate certain sales and use tax exemptions and impose sales and use tax on certain services	Neutral
LB171	Change provisions relating to individual and corporate income tax rates	Neutral
LB174	Change provisions relating to garnishment of wages for medical debt	Neutral
LB175	Provide duties for the successor in interest of a railroad	Neutral
LB182	Change provisions relating to the Affordable Housing Tax Credit Act and the Child Care Tax Credit Act	Neutral
LB189	Adopt the Paid Family and Medical Leave Insurance Act	Neutral
LB197	Change provisions relating to disqualification for benefits, claim determinations, and claim redeterminations under the Employment Security Law	Neutral
LB199	Change the statute of limitations for personal injury actions, include administrative proceedings within the Nonrecourse Civil Litigation Act, require disclosures by consumers under such act, and provide for discipline against civil litigation funding companies	Neutral
LB200	Provide for exemptions under the Personal Property Tax Relief Act	Neutral
LB204	Adopt the Biometric Autonomy Liberty Law	Neutral
LB205	Provide requirements for admissibility of evidence relating to medical expenses, require disclosures by plaintiffs seeking damages for such expenses, and provide a cap on noneconomic damages in certain civil actions against commercial motor vehicle carriers	Neutral
LB207	Provide a registration fee under the Motor Vehicle Registration Act for certain commercially registered alternative fuel vehicles	Neutral
LB208	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	Neutral
LB209	Change provisions relating to homestead exemptions for certain veterans and a property tax exemption for certain facilities	Neutral
LB215	Require the establishment of a program to provide second chance relief for eligible committed offenders	Neutral
LB226	Provide for setting aside convictions and expunging records for convictions and adjudications for concealed weapon offenses, provide a private cause of action for violations of the Security, Privacy, and Dissemination of Criminal History Information Act, waive sovereign immunity, and provide for retroactivity	Neutral
LB228	Change provisions of the Legislative Performance Audit Act	Neutral
LB234	Redefine economic redevelopment area under the Urban Redevelopment Act	Neutral
LB241	Provide immunity from liability for cybersecurity events	Neutral
LB242	Change the Property Tax Growth Limitation Act and the School District Property Tax Relief Act and change provisions relating to budget limitations, municipal occupation taxes, and property tax statements	Neutral
LB254	State legislative intent to transfer funds for workforce housing	Neutral
LB256	Adopt the Midwest Interstate Passenger Rail Compact	Neutral
LB258	Change provisions relating to the minimum wage under the Wage and Hour Act	Neutral
LB260	Provide, change, and eliminate provisions relating to appropriations	Neutral
LB261	Appropriate funds for the expenses of Nebraska State Government for the biennium ending June 30, 2027, and appropriate Federal Funds allocated to the State of Nebraska pursuant to the federal American Rescue Plan Act of 2021	Neutral
LB264	Provide, change, and eliminate transfers from the Cash Reserve Fund and various other funds and change, terminate, and eliminate various statutory programs	Neutral
LB271	Provide a penalty for the offense of interference with railroad infrastructure, equipment, and personnel	Support
LB272	Change provisions relating to homestead exemptions for certain disabled veterans and surviving spouses	Neutral
LB288	Change provisions of the Property Assessed Clean Energy Act, the Community Development Law, the Nebraska Affordable Housing Act, and the Middle Income Workforce Housing Investment Act	Neutral
LB290	Change provisions relating to grant funding for a business park under the Economic Recovery Act	Neutral
LB297	Change provisions relating to the combined tax rate under the Employment Security Law	Neutral
LB302	Eliminate daylight saving time	Neutral
LB304	Eliminate a sunset date for the federal Child Care Subsidy program	Neutral
LB311	Adopt the Telecommunications Exchange Deregulation Act, restrict actions of governmental actors relating to telecommunications, and change provisions relating to regulation of telecommunications	Neutral
LB315	Provide a sunset date for required biennial reports of and occupation taxes on domestic and foreign corporations	Neutral
LB331	Adopt the Nebraska EPIC Option Consumption Tax Act and terminate tax provisions	Neutral
LB342	Adopt the Fantasy Sports Consumer Protection Act and provide a gambling exception for conducting or participating in fantasy contests	Neutral
LB363	Adopt the Apprenticeship Grant Act	Neutral
LB389	Eliminate the levy authority of educational service units and provide state funding to educational service units	Neutral
LB391	Adopt the Give to Enable Scholarship Act and provide for certain income tax adjustments	Neutral
LB397	Eliminate provisions relating to workplace safety committees and a workplace safety program and terminate a fund	Neutral
LB398	Adopt updates to federal law relating to motor vehicles and motor carriers, provide for Arbor Day license plates and certain trailer license plates, change fees and fee distribution provisions for license plates and records requests related to motor vehicles and motor vehicle operators, change provisions relating to commercial driver’s licenses and CLP-commercial learner’s permits, and provide duties for successors in interest of certain railroad property	Neutral
LB401	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	Neutral
LB415	Change provisions of the Nebraska Healthy Families and Workplaces Act and the Conveyance Safety Act and provide for offset of debt owed due to the overpayment of unemployment benefits under the Employment Security Law against gambling winnings under the Gambling Winnings Setoff for Outstanding Debt Act and against future benefits under the Employment Security Law	Neutral
LB416	Change provisions relating to releases, covenants not to sue, or similar agreements on joint and several liability	Neutral
LB421	Allow an authorized gaming operator to conduct sports wagering by means of an online sports wagering platform under the Nebraska Racetrack Gaming Act and change the distribution of taxes collected from sports wagering	Neutral
LB423	Eliminate a grant program relating to internships for job training	Neutral
LB424	Limit increases in property tax bills	Neutral
LB425	Change provisions relating to homestead exemptions for certain disabled veterans and surviving spouses	Neutral
LB427	Require the State Treasurer to establish an educational savings account for students enrolled in kindergarten through grade twelve at an approved or accredited public, private, denominational, or parochial school	Neutral
LB434	Change fees for fireworks display permits, fireworks sales licenses, fire alarm inspector certification, late submittal of remodel or construction plans, fire safety inspections, fire protection system contractor certificates, heating oil tank registration, and underground storage tank installation permits and registration	Neutral
LB438	Allow an authorized gaming operator to conduct sports wagering by means of an online sports wagering platform under the Nebraska Racetrack Gaming Act and change the distribution of taxes collected from sports wagering	Neutral
LB439	Adopt the Property Tax Circuit Breaker Act	Neutral
LB442	Establish a state child care subsidy program	Neutral
LB444	Require certain minimum uninsured and underinsured insurance coverage for certain motor carriers	Oppose
LB468	Change provisions relating to inheritance taxes, change certain fee and tax provisions, and eliminate a sales tax exemption relating to data centers	Neutral
LB477	Change provisions of the Workplace Privacy Act	Neutral
LB479	Change the distribution of sales and use tax revenue	Neutral
LB484	Redefine agricultural land and horticultural land for property tax assessment	Neutral
LB485	Provide for confidentiality for train crew members involved with railroad fatalities and access to confidential information of train crew members and exempt train crew members from being required to display operator's licenses to law enforcement	Support
LB494	Change provisions relating to the School District Property Tax Relief Act and transfers of General Fund net receipts to the Cash Reserve Fund and the School District Property Tax Relief Credit Fund	Neutral
LB498	Change provisions relating to foundation aid and certification dates under the Tax Equity and Educational Opportunities Support Act	Neutral
LB500	Create the School Financing Review Commission	Neutral
LB501	Change provisions relating to the assessment of real property that suffers significant property damage	Neutral
LB509	Adopt the Opportunity Scholarships Act and provide for income tax credits	Neutral
LB510	Change provisions relating to the sales tax rate, the Good Life Transformational Projects Act, and the Good Life District Economic Development Act	Neutral
LB526	Provide powers and duties for public power districts related to cryptocurrency mining operations	Neutral
LB532	Require employers to use E-Verify, prohibit knowingly hiring an unauthorized alien, and provide for discipline against employers' licenses	Neutral
LB561	Provide restrictions and change provisions related to operation of vehicles carrying raw milk	Neutral
LB564	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	Neutral
LB566	Eliminate a sunset date relating to an income tax credit for the purchase of certain residential property	Neutral
LB582	Change provisions under the Mechanical Amusement Device Tax Act relating to the amount of tax imposed on cash devices and how such collected taxes are remitted and change the revenue submitted to the Nebraska Tourism Commission Promotional Cash Fund	Neutral
LB597	Change provisions relating to foundation aid, local effort rate yield, adjusted valuations of property, and certification dates under the Tax Equity and Educational Opportunities Support Act	Neutral
LB602	Adopt the Data Elimination and Limiting Extensive Tracking and Exchange Act	Neutral
LB613	Change provisions relating to the disclosure of tax information to municipalities	Neutral
LB637	Adopt the Destination Nebraska Act and provide for certain taxing authority	Neutral
LB642	Adopt the Artificial Intelligence Consumer Protection Act	Neutral
LB643	Prohibit income tax deductions relating to interest or taxes paid on or maintenance of certain properties and provide exemptions to prohibited deductions	Neutral
LB647	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	Neutral
LB649	Adopt the Defense Efforts Workforce Act	Neutral
LB650	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	Neutral
LB692	Change provisions relating to property tax request authority under the School District Property Tax Limitation Act	Neutral
LB695	Require the Lower Elkhorn Natural Resources District to construct a dam and provide for flood control measures	Neutral
LB698	Change provisions of the Nebraska Healthy Families and Workplaces Act	Neutral
LB699	Change provisions relating to certain sales and use tax incentives under the ImagiNE Nebraska Act	Neutral
LB702	Adopt the Neighborhood Empowerment Act	Neutral
LB709	Adopt the Adoption Tax Credit Act	Neutral
LB710	Increase the earned income tax credit	Neutral
LB711	Change provisions relating to the new school adjustment under the Tax Equity and Educational Opportunities Support Act	Neutral
LR10CA	Constitutional amendment to require the state to impose a consumption tax or an excise tax on all new goods and services and to provide a tax exemption for grocery items	Neutral
LR11CA	Constitutional amendment to prohibit governmental entities from imposing any taxes other than retail consumption taxes and excise taxes	Neutral
LR12CA	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	Neutral
LR13CA	Constitutional amendment to prohibit the levying of an inheritance tax	Neutral
LR15CA	Constitutional amendment to prohibit the death penalty	Neutral
LR16CA	Constitutional amendment to require the Legislature to reimburse political subdivisions	Neutral
LR24CA	Constitutional amendment to provide for selection of presidential electors	Neutral
LR25CA	Constitutional amendment to change the compensation of members of the Legislature and provide for health insurance	Neutral
LR27CA	Constitutional amendment to change legislative term limits to three consecutive terms	Neutral

I certify that all information presented in this form is accurate to the best of my knowledge.

David Black

Lobbyist Name

Jul 10, 2025

Date