All Roll Calls
Yes: 74 • No: 3
NebraskaLB613A109th Legislature 1st and 2nd SessionslegislatureWALLET
Appropriation Bill
Sponsored By: Bob Andersen
Signed by Governor
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Bill Overview
Analyzed Economic Effects
7 provisions identified: 2 benefits, 2 costs, 3 mixed.
Tax breaks for job-creating projects
The law gives qualifying projects big tax help. You can get sales and use tax refunds or exemptions: all tax back for tiers 2, 4, 5, and 6, and half back for tier 1. Employers also get wage credits: 3%–6% of average pay for new hires in tiers 1–4, and 10% of eligible pay for tier 6 (pay over $1,000,000 per employee does not count). You get investment credits too: 3% (tier 1), 10% (tiers 2 and 4), and 15% (tier 6), including some post‑application investments in your first entitlement year. You can claim these credits in any year you meet the jobs and investment levels. Some personal property used at the project can be exempt from local property tax if you file by May 1 each year and the state certifies by August 1. The state updates investment thresholds each year for inflation using the Producer Price Index and rounds down to the next $1,000,000.
Projects must remit taxes until qualifying
For certain data center projects, the state issues a direct payment permit within 60 days after January 1, 2023 unless you opt out. You must pay and remit sales and use taxes until your project reaches the required jobs and investment levels; refunds or exemptions do not apply before then. In any year you fall below the required levels, you must report and pay the sales and use taxes owed on that year’s return. You must also meet required data‑sharing with affected municipalities.
No new Nebraska Advantage applications
The law blocks new applications for Nebraska Advantage tiers 1–6 after December 31, 2020. Complete applications filed by that date are still considered, and earlier agreements remain in force. The law also repeals sections 77-2711, 77-27,144, and 77-5725.
City sales tax remittance and refunds
The state collects local sales tax with the state tax, subtracts refunds, then sends cities the balance after taking 3% for the Municipal Equalization Fund. For big refunds, the state delays taking money for one year and then spreads deductions over 12 months; larger cities use yearly estimates with later true‑ups. For large ImagiNE and Urban Redevelopment refunds, the state notifies by March 1 and deducts equal monthly amounts the next year, with adjustments. If the right city is unknown after six months, the money goes to the Municipal Equalization Fund. Money held for these refunds does not count against certain city budget caps or the property tax growth limit.
Stronger privacy for sales tax data
Certified service providers that handle sales tax for Model 1 sellers must protect buyer identities. They may keep personal data only when needed to process exempt purchases. They must post a clear privacy policy, secure data, let people see and correct their data, and give notice if non‑member parties seek it. The Attorney General can enforce these rules.
Stricter business tax records and audits
Sellers and users must keep tax records for at least three years and make them available even if stored out of state. The Tax Commissioner can require sales reports, examine books and equipment, and copy resale or exemption certificates. The Department can make rules, hire auditors, and share returns with limited officials and auditors; improper disclosure is a Class I misdemeanor. Postal Inspectors may see returns in mail‑fraud cases. The Commissioner may also waive some penalties and interest.
Cities get more local tax data
On request, counties and cities can get lists of hotels or retailers that filed or remitted local taxes; exact revenue numbers are not shared. A city may certify one person to receive confidential return data for limited checks, with strict nondisclosure rules. Each year by June 30, qualifying businesses that applied for incentives must give cities aggregate local refund and exemption amounts and future estimates. Cities can also request, once a year, a list of businesses that applied for state incentives and paid local taxes there.
Sponsors & Cosponsors
Sponsor
Bob Andersen
Senate
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
legislature vote • 5/30/2025
Final Reading
Yes: 44 • No: 3
legislature vote • 4/23/2025
Vote
Yes: 30 • No: 0 • Other: 19
Actions Timeline
Approved by Governor on June 4, 2025
6/4/2025legislaturePresented to Governor on May 30, 2025
5/30/2025legislaturePresident/Speaker signed
5/30/2025legislaturePassed on Final Reading 44-3*-2
5/30/2025legislaturePlaced on Final Reading
5/6/2025legislatureAdvanced to Enrollment and Review for Engrossment
5/1/2025legislaturePlaced on Select File
4/29/2025legislatureAdvanced to Enrollment and Review Initial
4/23/2025legislaturePlaced on General File
4/8/2025legislatureDate of introduction
4/8/2025legislature
Bill Text
Introduced
4/8/2025
Enrolled / Slip Law
Final / Enacted