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NebraskaLB391109th Legislature 1st and 2nd SessionslegislatureWALLET

Adopt the Give to Enable Scholarship Act and provide for certain income tax adjustments

Sponsored By: Dave Murman

Signed by Governor

Revenue Committee

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 2 benefits, 0 costs, 1 mixed.

State tax break for disability fund

You can subtract donations to the Give to Enable Support Cash Fund from your Nebraska income. This applies only if you did not deduct the donation on your federal return. You can subtract up to $10,000 per return, or $5,000 if married filing separately. This lowers the Nebraska tax you owe.

New disability savings help starts 2026

Beginning January 1, 2026, the State Treasurer runs the Give to Enable Support Program. Qualified people with disabilities who do not already have an account can apply each year from January 1 to June 1. The Treasurer approves as funding allows and must open approved disability savings accounts by April 1 of the next year. Each account gets at least the minimum deposit to open, or more at the Treasurer’s discretion. A new cash fund uses only private donations; no General Fund money goes in. The Treasurer may set rules and forms to run the program.

Tax code section updated and replaced

The law repeals the prior version of section 77-2716 and replaces it with updated Nebraska income-tax adjustment rules in this act. This updates the core section that carries Nebraska additions and subtractions to federal income.

Sponsors & Cosponsors

Sponsor

  • Dave Murman

    Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 139 • No: 3

legislature vote • 5/30/2025

Final Reading

Yes: 45 • No: 3

legislature vote • 5/9/2025

Vote

Yes: 34 • No: 0 • Other: 15

legislature vote • 5/9/2025

Vote

Yes: 30 • No: 0 • Other: 19

legislature vote • Unknown

Vote

Yes: 30 • No: 0 • Other: 19

Actions Timeline

  1. Approved by Governor on June 4, 2025

    6/4/2025legislature

  2. Presented to Governor on May 30, 2025

    5/30/2025legislature

  3. President/Speaker signed

    5/30/2025legislature

  4. Passed on Final Reading 45-3*-1

    5/30/2025legislature

  5. Dispensing of reading at large approved

    5/30/2025legislature

  6. Placed on Final Reading

    5/27/2025legislature

  7. Advanced to Enrollment and Review for Engrossment

    5/21/2025legislature

  8. Enrollment and Review ER85 adopted

    5/21/2025legislature

  9. Enrollment and Review ER85 filed

    5/14/2025legislature

  10. Placed on Select File with ER85

    5/14/2025legislature

  11. Advanced to Enrollment and Review Initial

    5/9/2025legislature

  12. Revenue AM187 adopted

    5/9/2025legislature

  13. Rountree name added

    4/1/2025legislature

  14. Bostar name added

    3/26/2025legislature

  15. Speaker priority bill

    3/17/2025legislature

  16. Revenue AM187 filed

    3/11/2025legislature

  17. Placed on General File with AM187

    3/11/2025legislature

  18. Notice of hearing for January 30, 2025

    1/23/2025legislature

  19. Referred to Revenue Committee

    1/22/2025legislature

  20. Date of introduction

    1/17/2025legislature

Bill Text

  • Introduced

    1/17/2025

    PDF

  • Enrolled / Slip Law

    PDF

  • Final / Enacted

    PDF

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