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
10 provisions identified: 3 benefits, 2 costs, 5 mixed.
Investment and sales tax breaks
If your project meets the jobs and investment rules, you get an investment credit: 3% for tier 1, 10% for tiers 2 and 4, and 15% for tier 6. The credit applies each year you stay at required levels, and also in the first year for qualifying property bought after you applied but before you hit the levels. You also get sales and use tax relief on certain purchases: a full refund for tiers 2, 4, 5, and 6, and a 50% refund for tier 1. Some tier 2 large data centers and certain tier 5 projects get exemptions instead of refunds. These apply from your application date while you meet the agreement’s required levels.
Payroll tax credits for projects
The law gives wage-based credits for Nebraska Advantage projects. For tiers 1–4, the credit equals 3%, 4%, 5%, or 6% times the average wage of new employees times the number of new employees. The percent depends on whether average pay is at least 60%, 75%, 100%, or 125% of the Nebraska average wage. Pay over $1,000,000 to one worker does not count. For tier 6, the credit equals 10% of total pay to non‑base‑year employees. Credits apply each year you meet the project’s job and investment levels.
Stronger privacy rules for tax providers
Certified service providers that handle sales tax must not keep customers’ personal data, except to manage tax‑exempt purchases. They must post a clear privacy policy, limit data collection and use, and protect the data they keep. Customers get reasonable access to see and fix their information. The Attorney General enforces these rules, and existing taxpayer confidentiality laws still apply.
No new Nebraska Advantage applications
You cannot file a new Nebraska Advantage Act tier 1–6 project application after December 31, 2020. Applications filed by that date are still considered. Project agreements pending, approved, or signed before that date stay in effect.
Stronger privacy and audits of tax records
State officials may not disclose taxpayer return information unless the law allows it; unlawful disclosure is a Class I misdemeanor. The Auditor of Public Accounts and Legislative Audit can review tax returns to audit the Department of Revenue with a written request. Reviews of confidential returns happen at the Department’s offices, and audit work papers must be kept secure.
Tax Commissioner can set tax rules
The Tax Commissioner enforces key parts of Nebraska tax law and can issue rules to administer them. The Commissioner may decide if a rule applies without retroactive effect. This shapes how tax rules are applied and how taxpayers must comply.
Direct-pay permits and reporting rules
Beginning in early 2023, qualifying taxpayers are issued a direct payment permit unless they opt out. Permit holders must keep paying and remitting sales and use taxes until they reach the project’s required jobs and investment levels. They must also share specified data, including information for local governments that would have received the taxes.
Cities and counties get limited tax lists
Cities with a local option sales tax can ask up to three times a year (by June 30) for a list of retailers’ names and addresses that collected it. Counties with visitor promotion authority can get hotel names and addresses tied to lodging tax filings. One certified city employee may review confidential sales and use tax returns for local permit holders, usually at the Department of Revenue’s offices after 10 business days’ notice. The reviewer may share information only with municipal staff for set verification tasks, and misuse is a Class I misdemeanor. The lists do not include business revenue or expense details.
Property tax breaks for project equipment
Certain equipment used in a qualifying project can be exempt from personal property tax. Examples include turbine‑powered aircraft, certain computer systems, distribution facility property, agricultural processing equipment, and some property at tier 2 large data centers or tier 6 sites. The property must be placed in service after you file your application; how long the break lasts depends on the tier and timing. To get the exemption, you must file a claim each year by May 1 for each project and county and give a copy to the county assessor. The Tax Commissioner certifies eligibility by August 1.
Inflation updates to investment hurdles
Every October 1, the state updates the investment thresholds that projects must meet. It multiplies the base threshold by a Producer Price Index ratio and rounds down to the next lower $1,000,000. The new amount applies to applications filed on or after January 1 of the next year and does not change a project’s thresholds after its application year. A specified tier 5 threshold is not adjusted.
Sponsors & Cosponsors
Sponsor
Bob Andersen
legislature
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
6/6/2025legislaturePassed on Final Reading 44-3*-2
5/30/2025legislaturePresident/Speaker signed
5/30/2025legislaturePresented to Governor on May 30, 2025
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
4/23/2025legislatureDate of introduction
4/8/2025legislaturePlaced on General File
4/8/2025legislature
Bill Text
Introduced
6/6/2025
Enrolled / Slip Law
Final / Enacted