# Nebraska LB401: Change provisions relating to income taxes imposed on partnerships and small business corporations and notices of deficiency determinations, deficiencies, and denials of claims for refunds

Nebraska LB401, Change provisions relating to income taxes imposed on partnerships and small business corporations and notices of deficiency determinations, deficiencies, and denials of claims for refunds, is a 109th Legislature 1st and 2nd Sessions legislature bill sponsored by R. Brad von Gillern; status failed, last action 2025-06-06 (Provisions/portions of LB401 amended into LB647 by AM1202) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/NE-LB401-109
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Nebraska LB401
- State: Nebraska
- Session: 109th Legislature 1st and 2nd Sessions
- Title: Change provisions relating to income taxes imposed on partnerships and small business corporations and notices of deficiency determinations, deficiencies, and denials of claims for refunds
- Status: failed
- Chamber: legislature
- Introduced: 2025-01-17
- Last action: 2025-06-06, Provisions/portions of LB401 amended into LB647 by AM1202
- Sponsor: R. Brad von Gillern
- Cosponsors: 0
- Subjects: Revenue Committee
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: R. Brad von Gillern, Senate

## Actions (12)

- 2025-06-06: Provisions/portions of LB401 amended into LB647 by AM1202 (legislature)
- 2025-06-02: Indefinitely postponed (legislature)
- 2025-06-02: Motion to suspend rules to indefinitely postpone prevailed (legislature)
- 2025-06-02: Motion to suspend rules to indefinitely postpone filed (legislature)
- 2025-06-02: Motion to suspend rules to indefinitely postpone withdrawn (legislature)
- 2025-05-30: Motion to suspend rules to indefinitely postpone filed (legislature)
- 2025-03-17: Speaker priority bill (legislature)
- 2025-03-11: Revenue AM284 filed (legislature)
- 2025-03-11: Placed on General File with AM284 (legislature)
- 2025-01-22: Notice of hearing for January 29, 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/LB401.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)
- LB646: Provide an exemption from brand inspections and change fees under the Livestock Brand Act (failed)
- LB170: Eliminate the sales tax exemptions for candy and soft drinks (failed)
- LB714: Change provisions relating to motor vehicle taxes and fees (failed)

## Sources
- [Introduced (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB401.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)
- [LB646: Provide an exemption from brand inspections and change fees under the Livestock…](https://policyrisk.com/state-bill/NE-LB646-109)
- [LB170: Eliminate the sales tax exemptions for candy and soft drinks](https://policyrisk.com/state-bill/NE-LB170-109)
- [LB714: Change provisions relating to motor vehicle taxes and fees](https://policyrisk.com/state-bill/NE-LB714-109)
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Source: PRIA, https://policyrisk.com/state-bill/NE-LB401-109 (as of 2026-10-17).