# Nebraska LB1257: Eliminate certain sales tax exemptions, impose sales and use taxes on certain services, change school district levy limitations, eliminate the School District Property Tax Relief Act, change provisions of the School District Property Tax Limitation Act, and provide additional foundation aid under the Tax Equity and Educational Opportunities Support Act

Nebraska LB1257, Eliminate certain sales tax exemptions, impose sales and use taxes on certain services, change school district levy limitations, eliminate the School District Property Tax Relief Act, change provisions of the School District Property Tax Limitation Act, and provide additional foundation aid under the Tax Equity and Educational Opportunities Support Act, is a 109th Legislature 1st and 2nd Sessions legislature bill sponsored by Ben Hansen; status failed, last action 2026-04-17 (Indefinitely postponed) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/NE-LB1257-109
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Nebraska LB1257
- State: Nebraska
- Session: 109th Legislature 1st and 2nd Sessions
- Title: Eliminate certain sales tax exemptions, impose sales and use taxes on certain services, change school district levy limitations, eliminate the School District Property Tax Relief Act, change provisions of the School District Property Tax Limitation Act, and provide additional foundation aid under the Tax Equity and Educational Opportunities Support Act
- Status: failed
- Chamber: legislature
- Introduced: 2026-01-21
- Last action: 2026-04-17, Indefinitely postponed
- Sponsor: Ben Hansen
- 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: Ben Hansen, Senate

## Actions (7)

- 2026-04-17: Indefinitely postponed (legislature)
- 2026-02-06: Hansen FA959 filed (legislature)
- 2026-02-06: Hansen FA958 filed (legislature)
- 2026-02-04: Notice of hearing for February 11, 2026 (legislature)
- 2026-01-23: Referred to Revenue Committee (legislature)
- 2026-01-22: Kauth FA917 filed (legislature)
- 2026-01-21: Date of introduction (legislature)

## Bill text

- Introduced, 2026-01-21: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB1257.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/LB1257.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-LB1257-109 (as of 2026-10-17).