All Roll Calls
Yes: 85 • No: 0
NebraskaLB838A109th Legislature 1st and 2nd SessionslegislatureWALLET
Appropriation Bill
Sponsored By: Mike Jacobson
Signed by Governor
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Bill Overview
Analyzed Economic Effects
15 provisions identified: 5 benefits, 4 costs, 6 mixed.
Bigger probate allowances start in 2027
Beginning January 1, 2027, probate allowances rise. The homestead allowance for a surviving spouse is $25,000 (or split among minor and dependent children if no spouse). The exempt household property cap is $17,500. The family allowance cap is $25,000, or up to $2,083.33 per month for one year. Earlier dates of death use the older, lower amounts.
Stronger default privacy for kids
Covered online services must give minors easy tools to limit who can contact them and who sees their data. Parental controls are on by default when the service knows the user is a child. Services can only collect the least data needed, must delete age-check data after use, and must show a clear warning when precise location (within 1,750 feet) is tracked. A minor can ask to unpublish or delete an account, and the service must do it within 15 days. Services cannot offer a single switch that lowers all privacy defaults for kids, or prompt kids to lower privacy unless strictly needed for a feature the child clearly asked for.
Ad and alert limits for kids
Covered online services may not target ads to children. Ads for drugs, tobacco, gambling, or alcohol are banned for kids. Services may not use dark patterns that push children into choices, using the FTC list as of Jan 1, 2024. Profiling of a child is banned unless needed to give a service the child asked for, and only for the parts the child is using. Services also may not send push alerts to a child from 10:00 p.m. to 6:00 a.m., or from 8:00 a.m. to 4:00 p.m. on school-year weekdays, in the child’s local time.
Ban on sexual images of minors
The law bans making, selling, promoting, or posting sexual or obscene images that show anyone under 18, trafficking victims, or people who did not clearly consent. Doing so is a deceptive trade practice and targets producers and distributors.
Which online services must protect kids
More services must follow the child-safety rules. A service is covered if at least 50% of its yearly revenue comes from selling or sharing personal data, or if it meets existing size thresholds (over $25,000,000 in revenue or data on 50,000+ users or devices). These revenue limits adjust every odd-numbered year for inflation. The law lists covered design features like infinite scroll, auto-play, likes and streaks, clustered notifications, in-game purchases, filters, ephemerality, barriers to deletion, and bots that seem human. Services must count any age info they hold; if a marketing age conflicts with a self-reported age, the self-report is ignored under this law.
Stricter licensing for foreign-tied transmitters
The law defines a “foreign adversary person,” including entities tied to countries listed in 15 C.F.R. 791.4, 25% ownership, or control links. If an applicant or key person cannot prove they are not a foreign adversary person, the director presumes they are unfit and can deny, not renew, or revoke a license. To rebut, you must show clear and convincing proof, use a U.S. auditor for quarterly external audits during licensing and for three years after, and promise to notify affected people and the Nebraska Attorney General if information is shared. Applications must include certifications that the applicant, key individuals, and persons in control are not foreign adversary persons. The director issues forms and instructions within 30 days to collect this information.
Tougher control checks for transmitters
Ownership for control tests now adds interests held by your spouse, close family, and people who live with you. Within 60 days of the law’s start, the director will request extra information from all licensees and completed applicants; not replying in 60 days can trigger proceedings to revoke or deny. Average daily money transmission liability is measured each calendar quarter. Permissible investments must meet higher credit ratings (about A- long-term or A-2/SP-2 short-term).
Remittance providers must collect this tax
Remittance providers must collect the tax from the sender at the time of transfer and send it to the Department of Revenue every quarter. If the sender does not pay, the provider is liable for the unpaid tax. The Department can set rules, use electronic funds transfer, and claim a licensee’s surety bond to collect tax. Sales and use tax procedures apply to this excise tax. The Revenue and Banking agencies may share money-transmitter data to enforce the law.
25% tax on some remittances
A 25% excise tax applies when you send money to a resident of a listed foreign adversary country. Transfers to Cuba and Venezuela are not taxed. You do not pay this tax if the transfer is funded by a U.S.-issued debit or credit card, or by withdrawals from certain U.S.-regulated financial institutions named in federal law. You also do not pay if you or the recipient is active duty military or a dependent and you show valid military ID at the time of the transfer. If you are active duty or a dependent and were charged in error, you can get an expedited refund by filing within the sales tax refund window and providing proof of status.
Some Nebraska statutes are repealed
The law repeals specific Nebraska code sections, including 8-2901, 25-2701, 30-2301, 30-2302, 30-2322, 30-2323, 30-2325, 30-3803, 30-38,103, 77-3503, 87-704, 87-706, 87-709, and others named in the act. The impact depends on what those sections covered.
Stronger anti-fraud rules for paid ads
If a social platform takes money for ads, it must verify advertisers, detect impersonation, and fight ad fraud. It must let users report suspected fraud and report to law enforcement. Platforms must investigate within five business days and remove fraudulent ads within five business days. Knowingly allowing or ignoring credible fraud reports is a deceptive trade practice. Some service types named in law are excluded.
$1,500 license application fee
A money-transmitter license application must include a $1,500 nonrefundable fee. You pay it when you file, and it is kept even if the license is denied.
Nickel rounding on cash purchases
When you pay with cash, the final total can be rounded to the nearest five cents. Cents ending in 1, 2, 6, or 7 may round down; 3, 4, 8, or 9 may round up. Totals of 1 or 2 cents round up to 5 cents. Taxes and fees are figured on the unrounded amount. A location must use one consistent rounding method, and noncash payments are applied first in split payments.
Easier proof for homestead in trust
If your home is in a trust, a certification of trust can show you own the homestead for the exemption. To get a homestead exemption, the deed, trust, contract, or certification must be on file by January 1 of the year, or you must attach a copy to your application before it is granted.
When these sections take effect
Sections 9 and 10 start July 1, 2026. Sections 27 and 42 start January 1, 2027. Sections 1–8, 11–26, 28–31, 32–38, and 43 start three calendar months after the session ends. Other sections start on dates named elsewhere in the act.
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Sponsors & Cosponsors
Sponsor
Mike Jacobson
legislature
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
legislature vote • 4/10/2026
Final Reading
Yes: 49 • No: 0
legislature vote • 3/30/2026
Vote
Yes: 36 • No: 0 • Other: 13
Actions Timeline
Presented to Governor on April 10, 2026
4/17/2026legislatureApproved by Governor on April 14, 2026
4/17/2026legislaturePassed on Final Reading with Emergency Clause 49-0-0
4/10/2026legislaturePresident/Speaker signed
4/10/2026legislatureAdvanced to Enrollment and Review for Engrossment
4/7/2026legislaturePlaced on Final Reading
4/7/2026legislaturePlaced on Select File
3/31/2026legislatureAdvanced to Enrollment and Review Initial
3/30/2026legislatureDate of introduction
3/26/2026legislaturePlaced on General File
3/26/2026legislature
Bill Text
Introduced
4/17/2026
Enrolled / Slip Law
Final / Enacted
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