All Roll Calls
Yes: 750 • No: 2
NebraskaLB707109th Legislature 1st and 2nd SessionslegislatureWALLET
Change provisions relating to the sales tax rate, the Good Life Transformational Projects Act, and the Good Life District Economic Development Act
Sponsored By: R. Brad von Gillern
Signed by Governor
Revenue Committee
Your PRIA Score
Score Hidden
Personalized for You
How does this bill affect your finances?
Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.
Bill Overview
Analyzed Economic Effects
8 provisions identified: 1 benefits, 3 costs, 4 mixed.
Cities can add local district taxes
A city with a Good Life District program can add a local sales and use tax inside the district. The local rate can be up to the greater of the gap between the state general rate and the district rate, or 2.75%. The city can also charge a business occupation tax in the area. The Tax Commissioner collects and sends local sales/use tax to the city each month. This local tax is separate from other local option taxes and does not count for certain refunds or incentive programs.
State sales tax now 5.5%
Beginning October 1, 2025, the state sales tax rate is 5.5%. You pay this rate on most taxable purchases statewide.
Invest or lose district status and funds
A district must hit investment milestones: at least 10% in 3 years, 50% in 7 years, and 75% in 10 years. If the city does not set up its local program within 3 years, the district can be ended. When a district is terminated, unencumbered balances in the district fund go to the State General Fund. Exceptions apply for an act of God, a national emergency, and certain cases named in law.
Sales tax sharing and developer refunds
After October 1, 2025, the state sends cities 50% of certain state sales taxes from transactions in a district. One category is capped at $5 million per year; any extra is taken from the city’s local sales tax remittance and sent to the State General Fund. Eligible applicants and retailers can also get a state refund equal to 50% of the state sales tax they paid on qualifying new development costs, but only if excess allocation is available when assets go into service. The Tax Commissioner remits these allocations monthly after deducting refunds.
Who can qualify for a district
Projects must meet size and jobs tests that vary by location. For example, a metropolitan city project needs over $1 billion in new costs and at least 1,000 new jobs; smaller places have lower thresholds. In counties with 100,000+ people, at least 20% of sales must be to out‑of‑state buyers or the project must hit set out‑of‑state visitor targets. Projects with racetracks or gaming operators, with certain prior recovery funds (except inside an inland port), or that include university property are not eligible. Definitions tighten who qualifies, including that a relocated retailer stops qualifying after 10 years. Applications are allowed only through December 31, 2024. No more than five districts are allowed statewide, and large counties can have at most one (with an inland port exception).
Lower sales tax inside districts
From July 1, 2024 to October 1, 2025, sales inside a Good Life District are taxed at 2.75% by the state. Starting October 1, 2025, certain sales inside a district in a metropolitan city pay half the normal state rate. The seller must be an eligible district applicant or an enhanced employment area retailer. Sales of aircraft, ATVs, barges, motor vehicles, motorboats, railroad rolling stock, semitrailers, and trailers do not get the reduced rate.
Where districts can go and grow
A district lasts 30 years and must be contiguous. It can be up to 2,000 acres in a metropolitan city and up to 3,000 acres elsewhere, or match a qualified inland port’s size. The Department can approve boundary reductions if rules still are met, with owner consent or a public hearing and checks on pledged revenue. Within 12 months after approval (or a change), a city can add up to 1,000 acres once. The Act does not allow taking property by eminent domain to give or sell it to a private party.
New rules to apply and receive funds
Before approval, applicants must show they have financing and land inside the district or an option to buy it that can be used within 180 days. The city, applicant, and the Department must sign an MOU that names a trustee bank. The trustee can only pay eligible costs incurred after the project area is established and must see proof. The city must pass an ordinance that sets boundaries, pledges local revenue, sets timelines and application rules, and caps nonrevenue-producing payouts at 20%. The city must keep a separate program fund and can pay businesses only for eligible costs, with a final audit before closing the fund.
Sponsors & Cosponsors
Sponsor
R. Brad von Gillern
legislature
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
legislature vote • 4/24/2026
Vote
Yes: 34 • No: 0 • Other: 15
legislature vote • 4/24/2026
Vote
Yes: 46 • No: 0 • Other: 3
legislature vote • 4/24/2026
Vote
Yes: 40 • No: 0 • Other: 9
legislature vote • 4/24/2026
Vote
Yes: 38 • No: 0 • Other: 11
legislature vote • 4/24/2026
Vote
Yes: 40 • No: 0 • Other: 9
legislature vote • 4/24/2026
Vote
Yes: 39 • No: 0 • Other: 10
legislature vote • 4/24/2026
Vote
Yes: 36 • No: 1 • Other: 12
legislature vote • 4/24/2026
Vote
Yes: 37 • No: 0 • Other: 12
legislature vote • 6/2/2025
Final Reading
Yes: 49 • No: 0
legislature vote • 5/29/2025
Vote
Yes: 46 • No: 0 • Other: 3
legislature vote • 5/29/2025
Select File
Yes: 44 • No: 0 • Other: 5
legislature vote • 5/27/2025
Vote
Yes: 38 • No: 0 • Other: 11
legislature vote • 5/27/2025
Vote
Yes: 40 • No: 0 • Other: 9
legislature vote • 5/27/2025
Vote
Yes: 36 • No: 1 • Other: 12
legislature vote • 5/27/2025
Vote
Yes: 37 • No: 0 • Other: 12
legislature vote • 5/27/2025
Vote
Yes: 39 • No: 0 • Other: 10
legislature vote • 5/27/2025
Vote
Yes: 40 • No: 0 • Other: 9
legislature vote • 5/9/2025
Vote
Yes: 37 • No: 0 • Other: 12
legislature vote • 5/9/2025
Vote
Yes: 34 • No: 0 • Other: 15
Actions Timeline
Approved by Governor on June 4, 2025
6/6/2025legislatureDispensing of reading at large approved
6/2/2025legislaturePassed on Final Reading with Emergency Clause 49-0-0
6/2/2025legislaturePresident/Speaker signed
6/2/2025legislaturePresented to Governor on June 2, 2025
6/2/2025legislaturevon Gillern AM1642 filed
5/29/2025legislatureReturned to Select File for specific amendment
5/29/2025legislaturevon Gillern AM1642 adopted
5/29/2025legislatureAdvanced to Enrollment and Review for Reengrossment
5/29/2025legislaturePlaced on Final Reading Second
5/29/2025legislaturePlaced on Final Reading with ST44
5/28/2025legislatureEnrollment and Review ST44 filed
5/28/2025legislatureEnrollment and Review ST44 recorded
5/28/2025legislatureEnrollment and Review ER87 adopted
5/27/2025legislaturevon Gillern AM1560 pending
5/27/2025legislatureHoldcroft AM1599 to AM1560 filed
5/27/2025legislatureHoldcroft AM1599 pending
5/27/2025legislatureHoldcroft AM1599 adopted
5/27/2025legislaturevon Gillern FA286 to AM1560 filed
5/27/2025legislaturevon Gillern FA286 adopted
5/27/2025legislatureQuick AM1581 to AM1560 filed
5/27/2025legislatureQuick AM1581 adopted
5/27/2025legislaturevon Gillern FA287 to AM1560 filed
5/27/2025legislaturevon Gillern FA287 adopted
5/27/2025legislatureBostar AM1573 to AM1560 filed
5/27/2025legislature
Bill Text
Introduced
6/6/2025
Enrolled / Slip Law
Final / Enacted