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NebraskaLB613109th Legislature 1st and 2nd SessionslegislatureWALLET

Change provisions relating to the disclosure of tax information to municipalities

Sponsored By: Bob Andersen

Signed by Governor

Revenue Committee

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Bill Overview

Analyzed Economic Effects

4 provisions identified: 1 benefits, 0 costs, 3 mixed.

City refund reserves excluded from caps

Money a city holds to pay sales and use tax refunds under the Employment and Investment Growth Act, the Nebraska Advantage Act, the ImagiNE Nebraska Act, or the Urban Redevelopment Act does not count toward key limits. These balances are excluded from restricted funds caps, cash reserve caps, and the Property Tax Growth Limitation Act.

Cities can review sales tax returns

A city with a local sales tax names one certified person to request and review returns. With a written request, the Department of Revenue provides that person sales and use tax returns for permitholders in the city, with at least 10 business days to prepare them. The review happens at the Department’s office unless the city has an agreement under the Nebraska Advantage Transformational Tourism and Redevelopment Act that allows secure electronic copies. A city may also ask up to three times a year, by June 30, for a list of retailer names and addresses that collect its tax. Sharing is tightly limited, and a wrongful disclosure is a Class I misdemeanor; the Department is not liable for city leaks.

Incentive businesses must report local refunds

A business that applied for incentives under the Employment and Investment Growth Act, the Nebraska Advantage Act, the ImagiNE Nebraska Act, or the Urban Redevelopment Act must report to each affected city by June 30 each year. The report states the maximum local sales and use tax refunds it is eligible for in the current year, the value of exemptions for the prior year, and estimates for future years. The city must keep this data confidential unless the taxpayer or the State already made it public. A city may also ask the Department of Revenue by June 30 each year for a list of businesses that filed for these incentives and paid the city’s sales tax.

Direct pay permits for data centers

For tier 2 large data center projects and related tier 5 projects, the Department issues a direct payment permit within 60 days after January 1, 2023, unless the taxpayer opts out. Until the project meets the required jobs and investment levels in its agreement, the business must pay and remit sales and use taxes as required by the Tax Commissioner. Any business with a direct payment permit, or that receives refunds or exemptions, must follow data disclosure rules and tell affected cities about refunds or exemptions.

Sponsors & Cosponsors

Sponsor

  • Bob Andersen

    legislature

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 78 • No: 3

legislature vote • 5/30/2025

Final Reading

Yes: 45 • No: 3 • Other: 1

legislature vote • 4/3/2025

Vote

Yes: 33 • No: 0 • Other: 16

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

    4/22/2025legislature

  7. Advanced to Enrollment and Review for Engrossment

    4/17/2025legislature

  8. Placed on Select File

    4/10/2025legislature

  9. Advanced to Enrollment and Review Initial

    4/3/2025legislature

  10. Speaker priority bill

    3/17/2025legislature

  11. Placed on General File

    2/25/2025legislature

  12. Notice of hearing for February 20, 2025

    2/11/2025legislature

  13. Referred to Revenue Committee

    1/24/2025legislature

  14. Date of introduction

    1/22/2025legislature

Bill Text

  • Introduced

    6/6/2025

    PDF

  • Enrolled / Slip Law

    PDF

  • Final / Enacted

    PDF

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