# Nebraska LB182: Change provisions relating to the Affordable Housing Tax Credit Act and the Child Care Tax Credit Act Nebraska LB182, Change provisions relating to the Affordable Housing Tax Credit Act and the Child Care Tax Credit Act, is a 109th Legislature 1st and 2nd Sessions legislature bill sponsored by Eliot Bostar; status signed, last action 2025-02-25 (Approved by Governor on February 25, 2025); PRIA reads it as touching household money (as of 2026-10-17). - Canonical: https://policyrisk.com/state-bill/NE-LB182-109 - As of: 2026-10-17 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Nebraska LB182 - State: Nebraska - Session: 109th Legislature 1st and 2nd Sessions - Title: Change provisions relating to the Affordable Housing Tax Credit Act and the Child Care Tax Credit Act - Status: signed - Chamber: legislature - Introduced: 2025-01-13 - Last action: 2025-02-25, Approved by Governor on February 25, 2025 - Sponsor: Eliot Bostar - Cosponsors: 0 - Subjects: Revenue Committee - Touches household money: yes - Roll calls: 5 (193 yes, 5 no in all) - Economic provisions PRIA read: 3 ## Summary No summary available. ## Bill overview: provisions PRIA read - Tax credit for child care donations: benefit, high. Beginning January 1, 2024, you can get a Child Care Tax Credit for qualifying donations to licensed child care programs or intermediaries. Qualifying gifts can be cash or property, and may fund facilities, equipment, training, or staff retention. The credit equals 100% if the program is in an Oppor… - Insurers can use new tax credits: benefit, high. Insurers can now use credits from the Affordable Housing Tax Credit Act and the Child Care Tax Credit Act to reduce Nebraska insurance premium tax and fire insurance tax. Use of these credits remains subject to each program’s rules and caps. - Investors get broader tradable housing credits: mixed, high. Beginning January 1, 2024, more entities can claim Nebraska affordable housing tax credits, including insurers, certain banks, and 501(c)(3)/(c)(4) nonprofits. Pass-through entities are partnerships, LLCs, and S corporations. Pass-throughs can allocate credits to owners or sell/assign them. Owners… ## Sponsors and cosponsors - Sponsor: Eliot Bostar, Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-02-21 | legislature | Final Reading | pass | 46 | 2 | 1 | | 2025-02-07 | legislature | Vote | fail | 36 | 1 | 12 | | 2025-02-07 | legislature | Vote | fail | 37 | 1 | 11 | | 2025-01-30 | legislature | Vote | fail | 37 | 0 | 12 | | | legislature | Vote | fail | 37 | 1 | 11 | ## Actions (18) - 2025-02-25: Approved by Governor on February 25, 2025 (legislature) - 2025-02-21: Presented to Governor on February 21, 2025 (legislature) - 2025-02-21: President/Speaker signed (legislature) - 2025-02-21: Passed on Final Reading 46-2-1 (legislature) - 2025-02-21: Dispensing of reading at large approved (legislature) - 2025-02-18: Enrollment and Review ST2 recorded (legislature) - 2025-02-18: Enrollment and Review ST2 filed (legislature) - 2025-02-18: Placed on Final Reading with ST2 (legislature) - 2025-02-13: Hallstrom name added (legislature) - 2025-02-07: Advanced to Enrollment and Review for Engrossment (legislature) - 2025-02-07: Bostar AM106 adopted (legislature) - 2025-02-06: Bostar AM106 filed (legislature) - 2025-02-04: Placed on Select File (legislature) - 2025-01-30: Advanced to Enrollment and Review Initial (legislature) - 2025-01-28: Placed on General File (legislature) - 2025-01-16: Notice of hearing for January 24, 2025 (legislature) - 2025-01-15: Referred to Revenue Committee (legislature) - 2025-01-13: Date of introduction (legislature) ## Bill text - Introduced, 2025-01-13: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB182.pdf) - Enrolled / Slip Law: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB182.pdf) - Final / Enacted: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB182.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) - LB170: Eliminate the sales tax exemptions for candy and soft drinks (failed) - LB646: Provide an exemption from brand inspections and change fees under the Livestock Brand Act (failed) - LB714: Change provisions relating to motor vehicle taxes and fees (failed) ## Sources - [Introduced (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB182.pdf) - [Enrolled / Slip Law (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB182.pdf) - [Final / Enacted (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB182.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) - [LB170: Eliminate the sales tax exemptions for candy and soft drinks](https://policyrisk.com/state-bill/NE-LB170-109) - [LB646: Provide an exemption from brand inspections and change fees under the Livestock…](https://policyrisk.com/state-bill/NE-LB646-109) - [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-LB182-109 (as of 2026-10-17).