# Nebraska LB194: Change provisions relating to a documentary stamp tax exemption

Nebraska LB194, Change provisions relating to a documentary stamp tax exemption, is a 109th Legislature 1st and 2nd Sessions legislature bill sponsored by Tony Sorrentino; 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-LB194-109
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Nebraska LB194
- State: Nebraska
- Session: 109th Legislature 1st and 2nd Sessions
- Title: Change provisions relating to a documentary stamp tax exemption
- Status: signed
- Chamber: legislature
- Introduced: 2025-01-13
- Last action: 2025-02-25, Approved by Governor on February 25, 2025
- Sponsor: Tony Sorrentino
- Cosponsors: 0
- Subjects: Revenue Committee
- Touches household money: yes
- Roll calls: 2 (91 yes, 0 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Deed tax break for family transfers: benefit, high. The law exempts some deeds from Nebraska’s documentary stamp tax. You do not pay the tax on transfers between spouses or between ex-spouses to settle marital rights. Parent-to-child gifts with no payment are exempt. Transfers to or from a family-owned corporation, partnership, or LLC are exempt whe…

## Sponsors and cosponsors

- Sponsor: Tony Sorrentino, Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-02-21 | legislature | Final Reading | pass | 47 | 0 | 2 |
| 2025-01-29 | legislature | Vote | fail | 44 | 0 | 5 |

## Actions (12)

- 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 47-0-2 (legislature)
- 2025-02-13: Placed on Final Reading (legislature)
- 2025-02-07: Advanced to Enrollment and Review for Engrossment (legislature)
- 2025-01-31: Placed on Select File (legislature)
- 2025-01-29: Advanced to Enrollment and Review Initial (legislature)
- 2025-01-23: Placed on General File (legislature)
- 2025-01-15: Notice of hearing for January 22, 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/LB194.pdf)
- Enrolled / Slip Law: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB194.pdf)
- Final / Enacted: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB194.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/LB194.pdf)
- [Enrolled / Slip Law (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB194.pdf)
- [Final / Enacted (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB194.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-LB194-109 (as of 2026-10-17).