# Nebraska 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

Nebraska 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, is a 109th Legislature 1st and 2nd Sessions legislature bill sponsored by R. Brad von Gillern; status failed, last action 2026-04-17 (Provisions/portions of LB1110 amended into LB901 by AM2406) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/NE-LB1110-109
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Nebraska LB1110
- State: Nebraska
- Session: 109th Legislature 1st and 2nd Sessions
- Title: 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
- Status: failed
- Chamber: legislature
- Introduced: 2026-01-16
- Last action: 2026-04-17, Provisions/portions of LB1110 amended into LB901 by AM2406
- Sponsor: R. Brad von Gillern
- Cosponsors: 0
- Subjects: Revenue 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: R. Brad von Gillern, Senate

## Actions (7)

- 2026-04-17: Provisions/portions of LB1110 amended into LB901 by AM2406 (legislature)
- 2026-04-17: Indefinitely postponed (legislature)
- 2026-02-17: Placed on General File (legislature)
- 2026-01-29: Notice of hearing for February 06, 2026 (legislature)
- 2026-01-21: Referred to Revenue Committee (legislature)
- 2026-01-20: Kauth FA769 filed (legislature)
- 2026-01-16: Date of introduction (legislature)

## Bill text

- Introduced, 2026-01-16: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB1110.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/LB1110.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)
- [Nebraska bills](https://policyrisk.com/states/nebraska/bills)
- [Nebraska state hub](https://policyrisk.com/states/nebraska)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/NE-LB1110-109 (as of 2026-10-17).