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: May 19, 2026

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

2026

Regular Session

Special Session

Amended Report

ITEM 2

NAME OF LOBBYIST AND PRINCIPAL

LOBBYIST

Lobbyist Name

Radcliffe Gilbertson & Brady

Phone

(402) 476-7272

Address

625 S 14th Street, Suite 100

City

Lincoln

State

Zip

68508

PRINCIPAL

Principal Name

Nebraska Society of Certified Public Accountants

Office Phone

(402) 476-8482

Office Address (Street, Box, or Route)

7435 O Street, Suite 100

City

Lincoln

State

Zip

68510

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
LB718	Change provisions relating to examination, permit issuance, and disciplinary actions regarding certified public accountants	Support
LB846	Change provisions relating to individual income tax deductions	Oppose
LB851	Change income tax provisions relating to certain income or loss received from S-corporations and limited liability companies	Oppose
LB853	Provide an income tax adjustment related to certain federal tax deductions	Oppose
LB857	Change federal references related to taxation under the Nebraska Revenue Act of 1967	Oppose
LB872	Eliminate an income reduction for extraordinary dividends and certain capital gains for income tax purposes	Oppose
LB932	Provide an income tax adjustment for tip income and income received from overtime compensation	Support
LB1063	Change provisions relating to applicants and licensees under the Nebraska Money Transmitters Act and prohibit money transmission by foreign adversary persons	Oppose
LB1109	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	Oppose
LB1110	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	Oppose
LB1173	Provide for an annual filing fee for certain employers under the Employment Security Law, rename the Contractor and Professional Employer Organization Registration Cash Fund, and change permitted uses of such fund	Oppose
LB1174	Change provisions related to reports of condition under the Nebraska Money Transmitters Act and provide for a remittance transfer tax	Oppose
LB1196	Prohibit the use of state or local funds for low-earning outcome postsecondary education programs	Oppose
LB1244	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	Oppose
LB1257	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	Oppose

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

Korby Gilbertson

Lobbyist Name

May 19, 2026

Date