# Nebraska LB1104: Provide for certain determinations relating to the avoidance of motor vehicle taxes and fees under the Motor Vehicle Registration Act

Nebraska LB1104, Provide for certain determinations relating to the avoidance of motor vehicle taxes and fees under the Motor Vehicle Registration Act, is a 109th Legislature 1st and 2nd Sessions legislature bill sponsored by Robert Dover; status failed, last action 2026-04-17 (Provisions/portions of LB1104 amended into LB972 by AM2260) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/NE-LB1104-109
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Nebraska LB1104
- State: Nebraska
- Session: 109th Legislature 1st and 2nd Sessions
- Title: Provide for certain determinations relating to the avoidance of motor vehicle taxes and fees under the Motor Vehicle Registration Act
- Status: failed
- Chamber: legislature
- Introduced: 2026-01-16
- Last action: 2026-04-17, Provisions/portions of LB1104 amended into LB972 by AM2260
- Sponsor: Robert Dover
- Cosponsors: 0
- Subjects: Transportation and Telecommunications Committee
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Robert Dover, Senate

## Actions (6)

- 2026-04-17: Provisions/portions of LB1104 amended into LB972 by AM2260 (legislature)
- 2026-04-17: Indefinitely postponed (legislature)
- 2026-02-02: Notice of hearing for February 09, 2026 (legislature)
- 2026-01-21: Referred to Transportation and Telecommunications Committee (legislature)
- 2026-01-20: Kauth FA763 filed (legislature)
- 2026-01-16: Date of introduction (legislature)

## Bill text

- Introduced, 2026-01-16: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB1104.pdf)

## Related bills

- LB468: Change provisions relating to inheritance taxes, change certain fee and tax provisions, and eliminate a sales tax exemption relating to data centers (failed)
- LB13: Require the Department of Health and Human Services to file a state plan amendment relating to child care (failed)
- LB677: Change provisions of the Nebraska Medical Cannabis Regulation Act and provide for regulation of medical cannabis (failed)
- LB646: Provide an exemption from brand inspections and change fees under the Livestock Brand Act (failed)
- LB170: Eliminate the sales tax exemptions for candy and soft drinks (failed)
- LB714: Change provisions relating to motor vehicle taxes and fees (failed)

## Sources
- [Introduced (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB1104.pdf)

## Related
- [LB468: Change provisions relating to inheritance taxes, change certain fee and tax pro…](https://policyrisk.com/state-bill/NE-LB468-109)
- [LB13: Require the Department of Health and Human Services to file a state plan amendm…](https://policyrisk.com/state-bill/NE-LB13-109)
- [LB677: Change provisions of the Nebraska Medical Cannabis Regulation Act and provide f…](https://policyrisk.com/state-bill/NE-LB677-109)
- [LB646: Provide an exemption from brand inspections and change fees under the Livestock…](https://policyrisk.com/state-bill/NE-LB646-109)
- [LB170: Eliminate the sales tax exemptions for candy and soft drinks](https://policyrisk.com/state-bill/NE-LB170-109)
- [LB714: Change provisions relating to motor vehicle taxes and fees](https://policyrisk.com/state-bill/NE-LB714-109)
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- [Nebraska state hub](https://policyrisk.com/states/nebraska)
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Source: PRIA, https://policyrisk.com/state-bill/NE-LB1104-109 (as of 2026-10-17).