PRIA Logo™
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

Your PRIA Score

Score Hidden

Personalized for You

How does this bill affect your finances?

Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.

Free to start

Bill Overview

Analyzed Economic Effects

6 provisions identified: 5 benefits, 0 costs, 1 mixed.

Nebraska Guard pay exempt from tax

Starting January 1, 2025, Nebraska excludes 100% of certain Nebraska National Guard pay from state income tax. Covered pay includes drills, annual training, military schools, active guard reserve or active duty for operational support, dual‑status technician pay, and state active duty. The exclusion applies only to amounts already included in your federal adjusted gross income.

Tax break for Give to Enable donations

You can subtract donations to the Give to Enable Support Cash Fund from Nebraska income if you did not deduct them on your federal return. The limit is $5,000 for married filing separately and $10,000 for other filers. This lowers your Nebraska taxable income for the year you give.

Tax relief for medical debt and donors

For tax years starting January 1, 2024, you can subtract any principal and interest of medical debt discharged under the Medical Debt Relief Act that was included in your federal income. You can also subtract donations to the Medical Debt Relief Fund if you did not deduct them on your federal return. These subtractions lower your Nebraska taxable income.

New tax rules for gold and silver

Starting January 1, 2025, you can subtract net capital gains from selling gold or silver bullion that you reported in federal income. But you must add back any net capital loss from gold or silver bullion. These gain and loss rules do not apply to taxable distributions from retirement plans that hold bullion.

New Give to Enable disability accounts

Beginning January 1, 2026, the State Treasurer runs the Give to Enable Support Program. Qualified people with disabilities can apply each year from January 1 to June 1. If approved, an account to pay qualified disability expenses is opened by April 1 of the next year and funded with at least the minimum to start. The program’s cash fund takes only private gifts, not state general funds, and the state may invest the money.

2026 tax deduction alignment and cleanup

Beginning January 1, 2026, Nebraska subtracts from state income amounts that state law allows as deductions under section 77-27,242. The law also repeals section 77-2716 to clean up the tax code. This alignment can lower state taxes for people who use those deductions.

Sponsors & Cosponsors

Sponsor

  • Dave Murman

    legislature

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 139 • No: 3

legislature vote • 4/24/2026

Vote

Yes: 30 • No: 0 • Other: 19

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

Actions Timeline

  1. Approved by Governor on June 4, 2025

    6/6/2025legislature

  2. Dispensing of reading at large approved

    5/30/2025legislature

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

    5/30/2025legislature

  4. President/Speaker signed

    5/30/2025legislature

  5. Presented to Governor on May 30, 2025

    5/30/2025legislature

  6. Placed on Final Reading

    5/27/2025legislature

  7. Enrollment and Review ER85 adopted

    5/21/2025legislature

  8. Advanced to Enrollment and Review for Engrossment

    5/21/2025legislature

  9. Placed on Select File with ER85

    5/14/2025legislature

  10. Enrollment and Review ER85 filed

    5/14/2025legislature

  11. Revenue AM187 adopted

    5/9/2025legislature

  12. Advanced to Enrollment and Review Initial

    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. Placed on General File with AM187

    3/11/2025legislature

  17. Revenue AM187 filed

    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

    6/6/2025

    PDF

  • Enrolled / Slip Law

    PDF

  • Final / Enacted

    PDF

Related Bills

Back to State Legislation