# Nebraska LB177: Change provisions relating to certain licenses issued under the Mechanical Amusement Device Tax Act Nebraska LB177, Change provisions relating to certain licenses issued under the Mechanical Amusement Device Tax Act, is a 109th Legislature 1st and 2nd Sessions legislature bill sponsored by Stan Clouse; status signed, last action 2025-06-04 (Approved by Governor on June 4, 2025) (as of 2026-10-19). - Canonical: https://policyrisk.com/state-bill/NE-LB177-109 - As of: 2026-10-19 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Nebraska LB177 - State: Nebraska - Session: 109th Legislature 1st and 2nd Sessions - Title: Change provisions relating to certain licenses issued under the Mechanical Amusement Device Tax Act - Status: signed - Chamber: legislature - Introduced: 2025-01-13 - Last action: 2025-06-04, Approved by Governor on June 4, 2025 - Sponsor: Stan Clouse - Cosponsors: 0 - Subjects: General Affairs Committee - Touches household money: no - Roll calls: 4 (153 yes, 0 no in all) - Economic provisions PRIA read: 5 ## Summary No summary available. ## Bill overview: provisions PRIA read - Licenses now renew every two years: benefit, low. Operator and manufacturer licenses are biennial instead of annual. This reduces how often businesses must renew and file paperwork. The change applies to both those who host machines and those who make them. - Retail stores are not distributors: benefit, low. Retail stores are no longer treated as distributors. The person or company that places and controls a machine in a store is the distributor and must be licensed. This eases licensing and compliance for retailers. - Higher fees and background checks for device businesses: cost, high. Manufacturers must pay a $10,000 license fee each license period. Manufacturers and operators applying for or holding a license can be fingerprinted and checked by the FBI through the Nebraska State Patrol. They must file a personal history form, allow inspections, and pay all background-check and… - Winnings cut to pay state debts: cost, low. Beginning on the implementation date the Tax Commissioner sets under state law, operators must check for a winner’s state debts before paying any cash-device winnings. They must deduct any amount owed, send it to the Department of Revenue, and pay the rest to the winner. This can reduce the cash a… - More machines and hosts must be licensed: cost, low. More game machines count as cash devices, including those that award gift cards, credit, or items redeemable for them. A business that hosts a machine is an operator even if it does not own the machine. These businesses must follow cash-device licensing and rules. ## Sponsors and cosponsors - Sponsor: Stan Clouse, Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-05-30 | legislature | Final Reading | pass | 48 | 0 | 1 | | 2025-03-04 | legislature | Vote | fail | 35 | 0 | 14 | | 2025-03-04 | legislature | Vote | fail | 35 | 0 | 14 | | | legislature | Vote | fail | 35 | 0 | 14 | ## Actions (17) - 2025-06-04: Approved by Governor on June 4, 2025 (legislature) - 2025-05-30: Presented to Governor on May 30, 2025 (legislature) - 2025-05-30: President/Speaker signed (legislature) - 2025-05-30: Passed on Final Reading 48-0-1 (legislature) - 2025-05-30: Dispensing of reading at large approved (legislature) - 2025-03-26: Placed on Final Reading (legislature) - 2025-03-18: Advanced to Enrollment and Review for Engrossment (legislature) - 2025-03-18: Enrollment and Review ER24 adopted (legislature) - 2025-03-10: Enrollment and Review ER24 filed (legislature) - 2025-03-10: Placed on Select File with ER24 (legislature) - 2025-03-04: Advanced to Enrollment and Review Initial (legislature) - 2025-03-04: General Affairs AM87 adopted (legislature) - 2025-02-12: General Affairs AM87 filed (legislature) - 2025-02-12: Placed on General File with AM87 (legislature) - 2025-01-21: Notice of hearing for January 27, 2025 (legislature) - 2025-01-15: Referred to General Affairs Committee (legislature) - 2025-01-13: Date of introduction (legislature) ## Bill text - Introduced, 2025-01-13: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB177.pdf) - Enrolled / Slip Law: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB177.pdf) - Final / Enacted: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB177.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/LB177.pdf) - [Enrolled / Slip Law (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB177.pdf) - [Final / Enacted (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB177.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-LB177-109 (as of 2026-10-19).