# Nebraska LB1124: Increase the cigarette tax and state intent and change provisions relating to the distribution of cigarette tax proceeds

Nebraska LB1124, Increase the cigarette tax and state intent and change provisions relating to the distribution of cigarette tax proceeds, is a 109th Legislature 1st and 2nd Sessions legislature bill sponsored by Tony Sorrentino; status failed, last action 2026-04-17 (Indefinitely postponed) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/NE-LB1124-109
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Nebraska LB1124
- State: Nebraska
- Session: 109th Legislature 1st and 2nd Sessions
- Title: Increase the cigarette tax and state intent and change provisions relating to the distribution of cigarette tax proceeds
- Status: failed
- Chamber: legislature
- Introduced: 2026-01-20
- Last action: 2026-04-17, Indefinitely postponed
- Sponsor: Tony Sorrentino
- Cosponsors: 0
- Subjects: Revenue Committee
- Touches household money: no
- Roll calls: 12 (252 yes, 196 no in all)
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Tony Sorrentino, Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-03-04 | legislature | Vote | fail | 12 | 27 | 10 |
| 2026-03-04 | legislature | Vote | fail | 8 | 19 | 22 |
| 2026-03-04 | legislature | Vote | fail | 33 | 9 | 7 |
| 2026-03-04 | legislature | Vote | fail | 31 | 10 | 8 |
| 2026-03-03 | legislature | Vote | fail | 29 | 9 | 11 |
| 2026-03-03 | legislature | Vote | fail | 13 | 24 | 12 |
|   | legislature | Vote | fail | 31 | 10 | 8 |
|   | legislature | Vote | fail | 13 | 24 | 12 |
|   | legislature | Vote | fail | 29 | 9 | 11 |
|   | legislature | Vote | fail | 12 | 27 | 10 |
|   | legislature | Vote | fail | 8 | 19 | 22 |
|   | legislature | Vote | fail | 33 | 9 | 7 |

## Actions (29)

- 2026-04-17: Indefinitely postponed (legislature)
- 2026-03-04: Cavanaugh, M. name withdrawn (legislature)
- 2026-03-04: Sorrentino MO489 failed (legislature)
- 2026-03-04: Sorrentino MO489 Invoke cloture pursuant to Rule 7, Sec. 10 filed (legislature)
- 2026-03-04: Hughes AM2447 adopted (legislature)
- 2026-03-04: Hughes AM2447 filed (legislature)
- 2026-03-04: Conrad MO488 failed (legislature)
- 2026-03-04: Conrad MO488 pending (legislature)
- 2026-03-04: Conrad MO488 Reconsider the vote taken on MO487 filed (legislature)
- 2026-03-04: Conrad MO487 failed (legislature)
- 2026-03-03: Conrad MO487 pending (legislature)
- 2026-03-03: Conrad MO487 Recommit to the Revenue Committee filed (legislature)
- 2026-03-03: Revenue AM2253 adopted (legislature)
- 2026-03-03: Conrad MO486 withdrawn (legislature)
- 2026-03-03: Hallstrom AM2395 filed (legislature)
- 2026-03-03: Conrad MO486 pending (legislature)
- 2026-03-03: Conrad MO486 Bracket until April 17, 2026 filed (legislature)
- 2026-03-03: Revenue AM2253 pending (legislature)
- 2026-03-03: Conrad MO485 failed (legislature)
- 2026-03-03: Conrad MO485 pending (legislature)
- 2026-03-03: Conrad MO485 Indefinitely postpone pursuant to Rule 6, Sec. 3(f) filed (legislature)
- 2026-02-25: Revenue AM2253 filed (legislature)
- 2026-02-25: Placed on General File with AM2253 (legislature)
- 2026-02-19: Hughes priority bill (legislature)
- 2026-02-17: Cavanaugh, M. name added (legislature)
- 2026-01-28: Notice of hearing for February 04, 2026 (legislature)
- 2026-01-22: Referred to Revenue Committee (legislature)
- 2026-01-21: Kauth FA784 filed (legislature)
- 2026-01-20: Date of introduction (legislature)

## Bill text

- Introduced, 2026-01-20: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB1124.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/LB1124.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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Source: PRIA, https://policyrisk.com/state-bill/NE-LB1124-109 (as of 2026-10-17).