All Roll Calls
Yes: 306 • No: 268
NebraskaLB1165109th Legislature 1st and 2nd SessionslegislatureWALLET
Adopt the Grow the Good Life Act, provide an income tax credit, change provisions relating to the Convention Center Facility Financing Assistance Act, the ImagiNE Nebraska Act, the Nebraska Advantage Act, and the Site and Building Development Act, and create grant programs to help employers retain or attract employees and to assist cities of the first class impacted by private entity closure or downsizing
Sponsored By: R. Brad von Gillern
Signed by Governor
Revenue Committee
Your PRIA Score
Score Hidden
Personalized for You
How does this bill affect your finances?
Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.
Bill Overview
Analyzed Economic Effects
12 provisions identified: 3 benefits, 0 costs, 9 mixed.
5% payroll credit for defense employers
Qualified defense employers can claim a credit equal to 5% of total pay to eligible Nebraska employees. Each employer can use up to $4,000,000 per year, and the program cap is $40,000,000. Credits can reduce income tax withholding or payor taxes. You need an agreement under section 77‑6539, and credits can stack with ImagiNE Nebraska or Grow the Good Life benefits.
New order for using business credits
Nebraska sets a clear order for applying state business tax credits. Credits are used in the order they first became allowable. If two credits share the same date, the older program’s credit goes first. These credits apply after other nonrefundable credits on your Nebraska return.
New wage credit to keep big employers
The Grow the Good Life Act creates a wage‑retention tax credit for very large Nebraska employers after certain ownership changes. Approved employers earn a credit equal to 5% of qualifying pay, with $5,000,000 total credits available each year and $50,000,000 for the program. Credits are earned for 10 years (starting the application year) and can be used during a 10‑year period beginning in 2031. Employers must keep their Nebraska headquarters and at least 90% of base‑year jobs or credits are reduced and can be recaptured, with interest. Applying costs $5,000, and most credits cannot be sold, except for limited pass‑through allocations, transfers to a leasing company for withholding, or full agreement transfers.
Some older statutes are repealed
The act repeals several named sections of Nebraska law tied to tax and development programs. Those sections no longer have legal effect under state law.
New rules for Site and Building Fund
Some recipients must now provide matching money equal to at least 100% of fund assistance; certain employers and cities are exempt. Grants for public‑private facilities need a U.S. Strategic Command support letter and proof of $20,000,000 in private or other funds before award. Applicants for a separate defense‑related grant must provide a DoD or contractor letter limiting project scope. At least 40% of certain funds go to nonmetropolitan counties, with a plan due every even‑numbered year that favors ready‑to‑locate sites and projects in enterprise or opportunity zones. The department funds applications in priority order after deducting admin costs and money already reserved for employer and city grants.
New ImagiNE rules for counting employees
The law changes who counts as a "new employee" under the ImagiNE Nebraska Act. Different credits use wage tests like 150%, 100%, 90%, 75%, or 70% of the statewide average hourly wage. An employee meets the health test if offered minimum essential coverage, and full‑time follows federal rules. Some changes apply only to applications filed on or after the operative date, while one section applies to applications filed before, on, or after the operative date.
Grants for employer sites and cities
Employers can get $5 per square foot for eligible capital improvements tied to retention or hiring after an ownership change. The cap is $2,500,000 per fiscal year, and covered work can reach back 24 months before the change. Cities of the first class under 50,000 people can get grants or zero‑interest loans in fiscal years 2026‑27 and 2027‑28 to buy land or improve big sites after a sudden closure or downsizing. The department caps these city awards at $2,500,000 per year.
Small grants to run worker retention plans
The Department of Labor offers grants to economic development groups that help employers keep or attract workers after ownership changes. The total pool is up to $300,000. Grants must be awarded within 10 years after the change. Applications need contact info, proof the group can help, a seven‑year plan, and the amount requested. If money is short, priority goes to the plan for the employer with the largest 10‑year average Nebraska workforce before the change.
Convention center board and facility rules
The convention center financing board now includes five named members and is housed within the Department of Revenue for administration. The law keeps a rule that, for applications filed on or after February 1, 2008, publicly owned arenas with more than 16,000 seats are not eligible unless they are in a primary‑class city.
Law takes effect immediately
The act has an emergency clause. It takes effect as soon as it is passed and approved according to law.
Program rules and yearly reports required
State agencies can write rules to run the Grow the Good Life program, including forms, approvals, credits, and reporting. Each year by October 31, they must send a fiscal‑year report to lawmakers and appear by December 15. The report lists signed and active agreements, taxpayer names, and two‑year totals of credits used. If three or more committee members ask for more detail, the agencies must respond within 30 days.
New fees and options for Advantage Act
Advantage Act applications must include a written plan, key documents, and a sales‑tax refund timetable. Fees are $1,000 (tier 1), $2,500 (tiers 2, 3, 5), $5,000 (tier 4), and $10,000 (tier 6). The Tax Commissioner decides within 180 days, unless more information is needed. Tier 6 projects with active agreements may elect certain new rules by paying a one‑time $90,000 fee; otherwise, old terms remain.
Sponsors & Cosponsors
Sponsor
R. Brad von Gillern
legislature
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
legislature vote • 4/24/2026
Vote
Yes: 6 • No: 27 • Other: 16
legislature vote • 4/24/2026
Vote
Yes: 13 • No: 19 • Other: 17
legislature vote • 4/24/2026
Vote
Yes: 33 • No: 0 • Other: 16
legislature vote • 4/24/2026
Vote
Yes: 9 • No: 24 • Other: 16
legislature vote • 4/24/2026
Vote
Yes: 11 • No: 26 • Other: 12
legislature vote • 4/24/2026
Vote
Yes: 34 • No: 3 • Other: 12
legislature vote • 4/24/2026
Vote
Yes: 7 • No: 30 • Other: 12
legislature vote • 4/10/2026
Final Reading
Yes: 42 • No: 7
legislature vote • 4/7/2026
Vote
Yes: 33 • No: 0 • Other: 16
legislature vote • 4/7/2026
Vote
Yes: 13 • No: 19 • Other: 17
legislature vote • 3/24/2026
Vote
Yes: 9 • No: 24 • Other: 16
legislature vote • 3/24/2026
Vote
Yes: 11 • No: 26 • Other: 12
legislature vote • 3/24/2026
Vote
Yes: 6 • No: 27 • Other: 16
legislature vote • 3/24/2026
Vote
Yes: 38 • No: 3 • Other: 8
legislature vote • 3/24/2026
Vote
Yes: 34 • No: 3 • Other: 12
legislature vote • 3/24/2026
Vote
Yes: 7 • No: 30 • Other: 12
Actions Timeline
Presented to Governor on April 10, 2026
4/17/2026legislatureApproved by Governor on April 16, 2026
4/17/2026legislatureConrad FA942 withdrawn
4/10/2026legislatureConrad FA943 withdrawn
4/10/2026legislatureDispensing of reading at large approved
4/10/2026legislaturePassed on Final Reading with Emergency Clause 42-7-0
4/10/2026legislaturePresident/Speaker signed
4/10/2026legislaturePlaced on Final Reading with ST97
4/8/2026legislatureEnrollment and Review ST97 filed
4/8/2026legislatureEnrollment and Review ST97 recorded
4/8/2026legislatureEnrollment and Review ER170 adopted
4/7/2026legislatureConrad MO382 withdrawn
4/7/2026legislatureConrad MO381 withdrawn
4/7/2026legislatureConrad MO383 withdrawn
4/7/2026legislatureNo objections to unanimous consent request to withdraw and substitute amendment
4/7/2026legislatureKauth FA825 withdrawn
4/7/2026legislaturevon Gillern AM3035 filed
4/7/2026legislaturevon Gillern AM3035 adopted
4/7/2026legislatureConrad FA940 withdrawn
4/7/2026legislatureConrad FA941 withdrawn
4/7/2026legislatureConrad MO384 withdrawn
4/7/2026legislatureConrad AM3117 filed
4/7/2026legislatureConrad AM3117 lost
4/7/2026legislatureAdvanced to Enrollment and Review for Engrossment
4/7/2026legislaturePlaced on Select File with ER170
3/30/2026legislature
Bill Text
Introduced
4/17/2026
Enrolled / Slip Law
Final / Enacted