# Nebraska LB438: Allow an authorized gaming operator to conduct sports wagering by means of an online sports wagering platform under the Nebraska Racetrack Gaming Act and change the distribution of taxes collected from sports wagering

Nebraska LB438, Allow an authorized gaming operator to conduct sports wagering by means of an online sports wagering platform under the Nebraska Racetrack Gaming Act and change the distribution of taxes collected from sports wagering, is a 109th Legislature 1st and 2nd Sessions legislature bill sponsored by Ashlei Spivey; status failed, last action 2026-04-17 (Indefinitely postponed) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/NE-LB438-109
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Nebraska LB438
- State: Nebraska
- Session: 109th Legislature 1st and 2nd Sessions
- Title: Allow an authorized gaming operator to conduct sports wagering by means of an online sports wagering platform under the Nebraska Racetrack Gaming Act and change the distribution of taxes collected from sports wagering
- Status: failed
- Chamber: legislature
- Introduced: 2025-01-21
- Last action: 2026-04-17, Indefinitely postponed
- Sponsor: Ashlei Spivey
- Cosponsors: 0
- Subjects: General Affairs 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: Ashlei Spivey, Senate

## Actions (5)

- 2026-04-17: Indefinitely postponed (legislature)
- 2026-01-07: Title printed. Carryover bill (legislature)
- 2025-02-19: Notice of hearing for March 10, 2025 (legislature)
- 2025-01-23: Referred to General Affairs Committee (legislature)
- 2025-01-21: Date of introduction (legislature)

## Bill text

- Introduced, 2025-01-21: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB438.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/LB438.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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- [Nebraska state hub](https://policyrisk.com/states/nebraska)
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Source: PRIA, https://policyrisk.com/state-bill/NE-LB438-109 (as of 2026-10-17).