# Nebraska LB208: Change provisions relating to sales tax collection fees, confidentiality of sales tax information, the streamlined sales and use tax agreement, a sales tax database, and certain income tax credits

Nebraska LB208, Change provisions relating to sales tax collection fees, confidentiality of sales tax information, the streamlined sales and use tax agreement, a sales tax database, and certain income tax credits, is a 109th Legislature 1st and 2nd Sessions legislature bill sponsored by R. Brad von Gillern; 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-LB208-109
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Nebraska LB208
- State: Nebraska
- Session: 109th Legislature 1st and 2nd Sessions
- Title: Change provisions relating to sales tax collection fees, confidentiality of sales tax information, the streamlined sales and use tax agreement, a sales tax database, and certain income tax credits
- Status: signed
- Chamber: legislature
- Introduced: 2025-01-14
- Last action: 2025-02-25, Approved by Governor on February 25, 2025
- Sponsor: R. Brad von Gillern
- Cosponsors: 0
- Subjects: Revenue Committee
- Touches household money: yes
- Roll calls: 2 (86 yes, 0 no in all)
- Economic provisions PRIA read: 6

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Refundable child care credit for Nebraskans: benefit, high. Beginning January 1, 2024, Nebraska parents or legal guardians can get a refundable child care tax credit. You must be a Nebraska resident. You get $2,000 per child if your household income is $75,000 or less, or $1,000 per child if income is over $75,000 up to $150,000. No credit is allowed if inc…
- Food donation tax credit for stores and farms: benefit, high. Beginning January 1, 2025, grocery stores, restaurants, and qualifying Nebraska farmers can claim a state income tax credit for food donations. The credit equals 50% of the donation’s value, up to $2,500 per taxpayer per year. Donations must go to a food bank, pantry, or food rescue and be accepted…
- Sales tax maps and safe harbors for sellers: benefit, low. The state maintains a ZIP‑code tax rate database. For nine‑digit ZIPs with multiple rates, it uses the lowest combined rate; for five‑digit ZIPs with multiple rates, it uses the highest. If a nine‑digit code is not available, sellers may use the five‑digit rate. If you used governing‑board‑approved…
- Stronger privacy for sales tax records: benefit, low. More officials, including the State Treasurer and the Department of Administrative Services, are barred from disclosing retailer tax investigation information. Violations are Class I misdemeanors. Existing legal exceptions to sharing still apply.
- Model 1 sellers lose collection fee: cost, medium. Model 1 sellers no longer keep the 3% collection fee on the first $5,000 of sales tax they remit each month when a certified service provider is doing their tax functions and is paid under the streamlined agreement. That was up to $150 per month, or $1,800 per year, for sellers remitting at least $…
- Annual caps on some state tax credits: cost, low. The Department can approve up to $1,000,000 in credits for fiscal year 2024‑25 and up to $1,500,000 in any later fiscal year for specified credits. When requests on a single day exceed the cap, approvals that day are prorated. No more credits are allowed once the annual cap is reached.

## Sponsors and cosponsors

- Sponsor: R. Brad von Gillern, Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-02-21 | legislature | Final Reading | pass | 47 | 0 | 2 |
| 2025-01-31 | legislature | Vote | fail | 39 | 0 | 10 |

## Actions (13)

- 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)
- 2025-02-21: Dispensing of reading at large approved (legislature)
- 2025-02-19: Placed on Final Reading (legislature)
- 2025-02-13: Advanced to Enrollment and Review for Engrossment (legislature)
- 2025-02-06: Placed on Select File (legislature)
- 2025-01-31: 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)
- 2025-01-16: Referred to Revenue Committee (legislature)
- 2025-01-14: Date of introduction (legislature)

## Bill text

- Introduced, 2025-01-14: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB208.pdf)
- Enrolled / Slip Law: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB208.pdf)
- Final / Enacted: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB208.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/LB208.pdf)
- [Enrolled / Slip Law (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB208.pdf)
- [Final / Enacted (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB208.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-LB208-109 (as of 2026-10-17).