# Nebraska LB1131: Adopt the Domestic Violence and Human Trafficking Service Providers Tax Credit Act and eliminate personal property tax and sales and use tax exemptions relating to data centers

Nebraska LB1131, Adopt the Domestic Violence and Human Trafficking Service Providers Tax Credit Act and eliminate personal property tax and sales and use tax exemptions relating to data centers, is a 109th Legislature 1st and 2nd Sessions legislature bill sponsored by Eliot Bostar; status failed, last action 2026-04-17 (Provisions/portions of LB1131 amended into LB901 by AM2406) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/NE-LB1131-109
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Nebraska LB1131
- State: Nebraska
- Session: 109th Legislature 1st and 2nd Sessions
- Title: Adopt the Domestic Violence and Human Trafficking Service Providers Tax Credit Act and eliminate personal property tax and sales and use tax exemptions relating to data centers
- Status: failed
- Chamber: legislature
- Introduced: 2026-01-20
- Last action: 2026-04-17, Provisions/portions of LB1131 amended into LB901 by AM2406
- Sponsor: Eliot Bostar
- 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: Eliot Bostar, Senate

## Actions (8)

- 2026-04-17: Provisions/portions of LB1131 amended into LB901 by AM2406 (legislature)
- 2026-04-17: Indefinitely postponed (legislature)
- 2026-02-23: Revenue AM2071 filed (legislature)
- 2026-02-23: Placed on General File with AM2071 (legislature)
- 2026-01-28: Notice of hearing for February 04, 2026 (legislature)
- 2026-01-22: Referred to Revenue Committee (legislature)
- 2026-01-21: Kauth FA791 filed (legislature)
- 2026-01-20: Date of introduction (legislature)

## Bill text

- Introduced, 2026-01-20: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB1131.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/LB1131.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-LB1131-109 (as of 2026-10-17).