# Nebraska LB391: Adopt the Give to Enable Scholarship Act and provide for certain income tax adjustments Nebraska LB391, Adopt the Give to Enable Scholarship Act and provide for certain income tax adjustments, is a 109th Legislature 1st and 2nd Sessions legislature bill sponsored by Dave Murman; status signed, last action 2025-06-04 (Approved by Governor on June 4, 2025); PRIA reads it as touching household money (as of 2026-10-17). - Canonical: https://policyrisk.com/state-bill/NE-LB391-109 - As of: 2026-10-17 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Nebraska LB391 - State: Nebraska - Session: 109th Legislature 1st and 2nd Sessions - Title: Adopt the Give to Enable Scholarship Act and provide for certain income tax adjustments - Status: signed - Chamber: legislature - Introduced: 2025-01-17 - Last action: 2025-06-04, Approved by Governor on June 4, 2025 - Sponsor: Dave Murman - Cosponsors: 0 - Subjects: Revenue Committee - Touches household money: yes - Roll calls: 4 (139 yes, 3 no in all) - Economic provisions PRIA read: 3 ## Summary No summary available. ## Bill overview: provisions PRIA read - State tax break for disability fund: benefit, high. 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: benefit, medium. 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… - Tax code section updated and replaced: mixed, low. 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 and cosponsors - Sponsor: Dave Murman, Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-05-30 | legislature | Final Reading | pass | 45 | 3 | | | 2025-05-09 | legislature | Vote | fail | 34 | 0 | 15 | | 2025-05-09 | legislature | Vote | fail | 30 | 0 | 19 | | | legislature | Vote | fail | 30 | 0 | 19 | ## Actions (20) - 2025-06-04: Approved by Governor on June 4, 2025 (legislature) - 2025-05-30: Presented to Governor on May 30, 2025 (legislature) - 2025-05-30: President/Speaker signed (legislature) - 2025-05-30: Passed on Final Reading 45-3*-1 (legislature) - 2025-05-30: Dispensing of reading at large approved (legislature) - 2025-05-27: Placed on Final Reading (legislature) - 2025-05-21: Advanced to Enrollment and Review for Engrossment (legislature) - 2025-05-21: Enrollment and Review ER85 adopted (legislature) - 2025-05-14: Enrollment and Review ER85 filed (legislature) - 2025-05-14: Placed on Select File with ER85 (legislature) - 2025-05-09: Advanced to Enrollment and Review Initial (legislature) - 2025-05-09: Revenue AM187 adopted (legislature) - 2025-04-01: Rountree name added (legislature) - 2025-03-26: Bostar name added (legislature) - 2025-03-17: Speaker priority bill (legislature) - 2025-03-11: Revenue AM187 filed (legislature) - 2025-03-11: Placed on General File with AM187 (legislature) - 2025-01-23: Notice of hearing for January 30, 2025 (legislature) - 2025-01-22: Referred to Revenue Committee (legislature) - 2025-01-17: Date of introduction (legislature) ## Bill text - Introduced, 2025-01-17: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB391.pdf) - Enrolled / Slip Law: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB391.pdf) - Final / Enacted: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB391.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/LB391.pdf) - [Enrolled / Slip Law (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB391.pdf) - [Final / Enacted (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB391.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-LB391-109 (as of 2026-10-17).