All Roll Calls
Yes: 257 • No: 4
NebraskaLB116109th Legislature 1st and 2nd SessionslegislatureWALLET
Change provisions of the Convention Center Facility Financing Assistance Act and the Nebraska Visitors Development Act
Sponsored By: Beau Ballard
Signed by Governor
Revenue Committee
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Bill Overview
Analyzed Economic Effects
5 provisions identified: 1 benefits, 0 costs, 4 mixed.
State help for convention centers with caps
The law directs up to 70% of state sales tax tied to an eligible facility, its box office, associated hotels, and nearby retailers to an approved project each year. Total state help per project is capped at $150,000,000 and never more than the project’s total cost. Money can repay bonds (principal and interest), pay for capital improvements, and build or fix nearby parking; it cannot fund operating subsidies. Assistance stops when all project bonds are paid off or the cap is reached. After the certified transfer, the remaining 30% goes to the Civic and Community Center Financing Fund. A metropolitan-class city can receive only the amount the law transfers into the fund for that purpose. A city that already received a Civic and Community Center grant cannot also receive this convention center assistance.
10% for low-income housing in primary cities
A city of the primary class may use up to 10% of its program funds for qualified low‑income housing projects under federal tax rules, including Nebraska affordable housing tax credit projects. If no such projects are being built or expected, the city may use that 10% to meet housing needs in areas where more than 30% of people live in poverty, based on the latest five‑year ACS estimate.
County tourism funds and long-term grants
After a public hearing, each county sets up a Visitors Promotion Fund and a visitors committee. A county may also set up a Visitors Improvement Fund. Promotion money must bring visitors to the county. Improvement money must expand, improve, and maintain visitor attractions and cannot support parimutuel wagering sites unless they also serve as a state fair or agricultural society fair site. The visitors committee has 5 or 7 members, with required hotel‑industry representation; members are unpaid but may be reimbursed, and they serve four‑year terms (half of the first group serves two years). Improvement Fund grants may go to public or nonprofit attractions. Each year’s grant cannot exceed the proceeds of a 1% county sales tax dedicated to the fund, and terms can run up to 20 years. Grant payments may back bonds that are paid only from the grant and are not county debt.
Maps set which hotels and shops count
To apply, a political subdivision must send a written application with the local approval, financing details, proof of local funding, and a map. For approvals after June 7, 2023, the map you submit fixes which hotels and retailers count. An associated hotel is any lodging within 600 yards of the facility, measured from the facility’s exterior, not from parking. If the facility is within 600 yards of the State Capitol, the applicant may draw one or more areas inside its borders that equal the same square footage, and the map must show them. For approvals before October 1, 2016, the Department of Revenue must approve the 600‑yard map.
State board oversees convention center aid
A state board runs the convention center assistance program. The board includes the Governor, the State Treasurer, the chairs of the Nebraska Investment Council and the State Board of Public Accountancy, and a university economics professor appointed for two years. For budget and administrative work only, the board sits within the Department of Revenue.
Sponsors & Cosponsors
Sponsor
Beau Ballard
legislature
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
legislature vote • 4/24/2026
Vote
Yes: 37 • No: 0 • Other: 12
legislature vote • 4/24/2026
Vote
Yes: 36 • No: 0 • Other: 13
legislature vote • 3/20/2025
Final Reading
Yes: 43 • No: 2 • Other: 4
legislature vote • 2/7/2025
Vote
Yes: 36 • No: 0 • Other: 13
legislature vote • 2/7/2025
Vote
Yes: 32 • No: 1 • Other: 16
legislature vote • 2/7/2025
Vote
Yes: 37 • No: 0 • Other: 12
legislature vote • 1/29/2025
Vote
Yes: 36 • No: 1 • Other: 12
Actions Timeline
Approved by Governor on March 25, 2025
3/26/2025legislatureDispensing of reading at large approved
3/20/2025legislaturePassed on Final Reading 43-2-4
3/20/2025legislaturePresident/Speaker signed
3/20/2025legislaturePresented to Governor on March 20, 2025
3/20/2025legislaturePlaced on Final Reading with ST1
2/13/2025legislatureEnrollment and Review ST1 filed
2/13/2025legislatureEnrollment and Review ST1 recorded
2/13/2025legislatureConrad AM192 filed
2/7/2025legislatureConrad AM192 adopted
2/7/2025legislatureConrad AM197 filed
2/7/2025legislatureConrad AM197 adopted
2/7/2025legislatureAdvanced to Enrollment and Review for Engrossment
2/7/2025legislaturePlaced on Select File
1/31/2025legislatureAdvanced to Enrollment and Review Initial
1/29/2025legislaturePlaced on General File
1/24/2025legislatureProkop name added
1/24/2025legislatureNotice of hearing for January 23, 2025
1/16/2025legislatureReferred to Revenue Committee
1/14/2025legislatureDate of introduction
1/10/2025legislature
Bill Text
Introduced
3/26/2025
Enrolled / Slip Law
Final / Enacted