# Nebraska LB115: Increase the income tax credit and change the qualification criteria under the Volunteer Emergency Responders Incentive Act

Nebraska LB115, Increase the income tax credit and change the qualification criteria under the Volunteer Emergency Responders Incentive Act, is a 109th Legislature 1st and 2nd Sessions legislature bill sponsored by Beau Ballard; status failed, last action 2026-04-17 (Indefinitely postponed) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/NE-LB115-109
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Nebraska LB115
- State: Nebraska
- Session: 109th Legislature 1st and 2nd Sessions
- Title: Increase the income tax credit and change the qualification criteria under the Volunteer Emergency Responders Incentive Act
- Status: failed
- Chamber: legislature
- Introduced: 2025-01-10
- Last action: 2026-04-17, Indefinitely postponed
- Sponsor: Beau Ballard
- 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: Beau Ballard, Senate

## Actions (11)

- 2026-04-17: Indefinitely postponed (legislature)
- 2026-01-07: Title printed. Carryover bill (legislature)
- 2025-01-27: Dungan name added (legislature)
- 2025-01-27: Brandt name added (legislature)
- 2025-01-22: Hallstrom name added (legislature)
- 2025-01-16: Raybould name added (legislature)
- 2025-01-16: Notice of hearing for January 24, 2025 (legislature)
- 2025-01-14: DeKay name added (legislature)
- 2025-01-14: Referred to Revenue Committee (legislature)
- 2025-01-13: Wordekemper name added (legislature)
- 2025-01-10: Date of introduction (legislature)

## Bill text

- Introduced, 2025-01-10: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB115.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/LB115.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-LB115-109 (as of 2026-10-17).