All Roll Calls
Yes: 161 • No: 3
NebraskaLB391A109th Legislature 1st and 2nd SessionslegislatureWALLET
Appropriation Bill
Sponsored By: Dave Murman
Signed by Governor
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Bill Overview
Analyzed Economic Effects
6 provisions identified: 5 benefits, 0 costs, 1 mixed.
Nebraska Guard pay is tax-free
For tax years beginning in 2025, members of the Nebraska National Guard can exclude 100% of qualifying Guard pay from Nebraska income. The exclusion covers pay from 32 U.S.C. duty status, dual‑status technician work with the Nebraska Guard, and state active duty. The pay must be included in federal adjusted gross income to be excluded on the Nebraska return.
New state tax subtraction in 2026
Starting with 2026 tax years, Nebraska lets taxpayers subtract amounts that are deductible under a separate state law. Who qualifies and how much you can subtract are set by that law (section 77‑27,242).
Tax break for giving to disability fund
For tax years starting in 2025, you can subtract private contributions to the Give to Enable Support Cash Fund on your Nebraska return. The limit is $10,000 per return, or $5,000 if you file married separately. You cannot subtract any part you already deducted on your federal return.
Tax break for qualifying employees
For tax years starting in 2025, qualifying employees can subtract an amount set by state law from Nebraska income. State law defines who is a qualifying employee and the allowed amount (sections 77‑3108 and 77‑3111).
New rules for gold and silver taxes
For tax years starting in 2025, Nebraska subtracts net capital gains on gold or silver bullion from state income. But if you have a net capital loss on bullion, Nebraska adds that loss back to your income. Both rules exclude gains or losses that come from taxable distributions of retirement accounts that hold bullion.
New donor-funded disability accounts in 2026
The law creates a donor-funded program to help people with disabilities pay qualified disability expenses. Starting January 1, 2026, you can apply each year from January 1 to June 1. Approvals depend on private donations; no General Fund money is used. If approved, your account is opened and funded by April 1 of the next year with at least the minimum needed to start. The State Treasurer runs the program and sets rules, and money in the fund is invested under state law.
Sponsors & Cosponsors
Sponsor
Dave Murman
legislature
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
legislature vote • 4/24/2026
Vote
Yes: 41 • No: 0 • Other: 8
legislature vote • 5/30/2025
Final Reading
Yes: 45 • No: 3
legislature vote • 5/21/2025
Vote
Yes: 41 • No: 0 • Other: 8
legislature vote • 5/9/2025
Vote
Yes: 34 • No: 0 • Other: 15
Actions Timeline
Approved by Governor on June 4, 2025
6/6/2025legislaturePassed on Final Reading 45-3*-1
5/30/2025legislaturePresident/Speaker signed
5/30/2025legislaturePresented to Governor on May 30, 2025
5/30/2025legislaturePlaced on Final Reading
5/27/2025legislatureMurman AM1169 adopted
5/21/2025legislatureAdvanced to Enrollment and Review for Engrossment
5/21/2025legislaturePlaced on Select File
5/14/2025legislatureMurman AM1169 filed
5/12/2025legislatureAdvanced to Enrollment and Review Initial
5/9/2025legislatureDate of introduction
4/8/2025legislaturePlaced on General File
4/8/2025legislature
Bill Text
Introduced
6/6/2025
Enrolled / Slip Law
Final / Enacted