# Nebraska LB748: Change provisions relating to the Nebraska educational savings plan trust and allow for the use of trust funds for recognized postsecondary credential programs Nebraska LB748, Change provisions relating to the Nebraska educational savings plan trust and allow for the use of trust funds for recognized postsecondary credential programs, is a 109th Legislature 1st and 2nd Sessions legislature bill sponsored by Tony Sorrentino; status signed, last action 2026-04-14 (Approved by Governor on April 14, 2026); PRIA reads it as touching household money (as of 2026-10-17). - Canonical: https://policyrisk.com/state-bill/NE-LB748-109 - As of: 2026-10-17 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Nebraska LB748 - State: Nebraska - Session: 109th Legislature 1st and 2nd Sessions - Title: Change provisions relating to the Nebraska educational savings plan trust and allow for the use of trust funds for recognized postsecondary credential programs - Status: signed - Chamber: legislature - Introduced: 2026-01-07 - Last action: 2026-04-14, Approved by Governor on April 14, 2026 - Sponsor: Tony Sorrentino - Cosponsors: 0 - Subjects: Education Committee - Touches household money: yes - Roll calls: 2 (75 yes, 3 no in all) - Economic provisions PRIA read: 3 ## Summary No summary available. ## Bill overview: provisions PRIA read - Nebraska 529 covers credentials and sibling loans: benefit, medium. You can use Nebraska 529 funds for recognized postsecondary credential programs, as defined in federal law. Payments and withdrawals must be for qualified education expenses under section 529 rules. If the beneficiary graduates and money remains, you can use it for qualified education loan payments… - K-12 tuition allowed for Nebraska 529 in 2029: mixed, medium. Beginning January 1, 2029, you can use a Nebraska 529 account to pay K-12 school tuition. The law defines K-12 tuition as charges for enrollment or attendance. Funds are portable to any elementary or secondary school, and the school owns the payment when it receives it. Until January 1, 2029, a wit… - Colleges and programs own 529 payments: mixed, low. When a college or recognized postsecondary credential program receives a 529 payment for qualified education expenses, it owns that money at the time of payment. This rule can affect how refunds or disputes are handled. ## Sponsors and cosponsors - Sponsor: Tony Sorrentino, Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-04-09 | legislature | Final Reading | pass | 46 | 3 | | | 2026-02-10 | legislature | Vote | fail | 29 | 0 | 20 | ## Actions (15) - 2026-04-14: Approved by Governor on April 14, 2026 (legislature) - 2026-04-10: Presented to Governor on April 10, 2026 (legislature) - 2026-04-10: President/Speaker signed (legislature) - 2026-04-09: Passed on Final Reading 46-3*-0 (legislature) - 2026-04-09: Dispensing of reading at large approved (legislature) - 2026-03-03: Placed on Final Reading (legislature) - 2026-02-20: Advanced to Enrollment and Review for Engrossment (legislature) - 2026-02-20: Kauth FA377 withdrawn (legislature) - 2026-02-18: Placed on Select File (legislature) - 2026-02-10: Advanced to Enrollment and Review Initial (legislature) - 2026-01-30: Placed on General File (legislature) - 2026-01-13: Notice of hearing for January 20, 2026 (legislature) - 2026-01-09: Referred to Education Committee (legislature) - 2026-01-08: Kauth FA377 filed (legislature) - 2026-01-07: Date of introduction (legislature) ## Bill text - Introduced, 2026-01-07: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB748.pdf) - Enrolled / Slip Law: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB748.pdf) - Final / Enacted: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB748.pdf) ## Related bills - LB677: Change provisions of the Nebraska Medical Cannabis Regulation Act and provide for regulation of medical cannabis (failed) - LB468: Change provisions relating to inheritance taxes, change certain fee and tax provisions, and eliminate a sales tax exemption relating to data centers (failed) - LB170: Eliminate the sales tax exemptions for candy and soft drinks (failed) - LB646: Provide an exemption from brand inspections and change fees under the Livestock Brand Act (failed) - LB13: Require the Department of Health and Human Services to file a state plan amendment relating to child care (failed) - LB714: Change provisions relating to motor vehicle taxes and fees (failed) ## Sources - [Introduced (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB748.pdf) - [Enrolled / Slip Law (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB748.pdf) - [Final / Enacted (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB748.pdf) ## Related - [LB677: Change provisions of the Nebraska Medical Cannabis Regulation Act and provide f…](https://policyrisk.com/state-bill/NE-LB677-109) - [LB468: Change provisions relating to inheritance taxes, change certain fee and tax pro…](https://policyrisk.com/state-bill/NE-LB468-109) - [LB170: Eliminate the sales tax exemptions for candy and soft drinks](https://policyrisk.com/state-bill/NE-LB170-109) - [LB646: Provide an exemption from brand inspections and change fees under the Livestock…](https://policyrisk.com/state-bill/NE-LB646-109) - [LB13: Require the Department of Health and Human Services to file a state plan amendm…](https://policyrisk.com/state-bill/NE-LB13-109) - [LB714: Change provisions relating to motor vehicle taxes and fees](https://policyrisk.com/state-bill/NE-LB714-109) - [Nebraska bills](https://policyrisk.com/states/nebraska/bills) - [Nebraska state hub](https://policyrisk.com/states/nebraska) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/NE-LB748-109 (as of 2026-10-17).