# Nebraska LB78: Adopt the Domestic Violence and Sex Trafficking Survivor Assistance Act, change provisions relating to sentencing juveniles, and change the rate and allocation of the documentary stamp tax

Nebraska LB78, Adopt the Domestic Violence and Sex Trafficking Survivor Assistance Act, change provisions relating to sentencing juveniles, and change the rate and allocation of the documentary stamp tax, is a 109th Legislature 1st and 2nd Sessions legislature bill sponsored by Eliot Bostar; status signed, last action 2025-06-06 (Provisions/portions of LB159 amended into LB78 by AM737); PRIA reads it as touching household money (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/NE-LB78-109
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Nebraska LB78
- State: Nebraska
- Session: 109th Legislature 1st and 2nd Sessions
- Title: Adopt the Domestic Violence and Sex Trafficking Survivor Assistance Act, change provisions relating to sentencing juveniles, and change the rate and allocation of the documentary stamp tax
- Status: signed
- Chamber: legislature
- Introduced: 2025-01-09
- Last action: 2025-06-06, Provisions/portions of LB159 amended into LB78 by AM737
- Sponsor: Eliot Bostar
- Cosponsors: 0
- Subjects: Revenue Committee
- Touches household money: yes
- Roll calls: 6 (236 yes, 4 no in all)
- Economic provisions PRIA read: 5

## Summary

No summary available.

## Bill overview: provisions PRIA read

- More housing help for abuse survivors: benefit, medium. The law creates a DHHS program to keep domestic violence and sex trafficking survivors housed. Help can cover rent, utilities, deposits, and other housing costs. DHHS can give grants and loans and pay approved 501(c)(3) groups or tribes that have an agreement with the state. Money flows through a n…
- Transfer tax funds housing and services: benefit, medium. For each $2.32 collected, the county keeps $0.50. The rest goes to the State Treasurer, who credits $0.95 to the Affordable Housing Trust Fund, $0.25 to the Site and Building Development Fund, $0.25 to the Homeless Shelter Assistance Trust Fund, $0.30 to the Behavioral Health Services Fund, and $0.…
- Judges weigh abuse and trafficking: benefit, low. When a judge decides probation instead of jail, the law requires extra weight for two factors. First, the person was abused by a family or household member, a sexual partner, or someone who used them for money. Second, the person is a trafficking victim as defined in state law. These are added miti…
- Higher tax on real estate transfers: cost, low. The tax on transferring real estate is $2.32 for each $1,000 of value or fraction of $1,000. The person signing the deed pays this tax. This replaces the old $2.25 rate.
- Clearer rules for counting property sales: mixed, low. Assessors count a transaction as a sale if the stated price is over $100 or if more than $2.32 in documentary stamp tax was paid. This changes which transfers go into sales studies used to value property. Using more sales can raise assessed values for some owners and lower them for others over time.

## Sponsors and cosponsors

- Sponsor: Eliot Bostar, Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-05-14 | legislature | Final Reading | pass | 49 | 0 |   |
| 2025-04-09 | legislature | Vote | fail | 39 | 0 | 10 |
| 2025-03-19 | legislature | Vote | fail | 33 | 2 | 14 |
| 2025-03-19 | legislature | Vote | fail | 43 | 0 | 6 |
|   | legislature | Vote | fail | 33 | 2 | 14 |
|   | legislature | Vote | fail | 39 | 0 | 10 |

## Actions (23)

- 2025-06-06: Provisions/portions of LB159 amended into LB78 by AM737 (legislature)
- 2025-05-20: Approved by Governor on May 20, 2025 (legislature)
- 2025-05-14: Presented to Governor on May 14, 2025 (legislature)
- 2025-05-14: President/Speaker signed (legislature)
- 2025-05-14: Passed on Final Reading 49-0-0 (legislature)
- 2025-05-14: Dispensing of reading at large approved (legislature)
- 2025-04-15: Enrollment and Review ST19 recorded (legislature)
- 2025-04-15: Enrollment and Review ST19 filed (legislature)
- 2025-04-15: Placed on Final Reading with ST19 (legislature)
- 2025-04-09: Advanced to Enrollment and Review for Engrossment (legislature)
- 2025-04-09: Bostar AM784 adopted (legislature)
- 2025-04-09: Enrollment and Review ER29 adopted (legislature)
- 2025-04-03: Bostar AM784 filed (legislature)
- 2025-03-27: Enrollment and Review ER29 filed (legislature)
- 2025-03-27: Placed on Select File with ER29 (legislature)
- 2025-03-19: Advanced to Enrollment and Review Initial (legislature)
- 2025-03-19: Guereca AM737 adopted (legislature)
- 2025-03-19: Guereca AM737 filed (legislature)
- 2025-03-11: State-Tribal Relations priority bill (legislature)
- 2025-03-10: Placed on General File (legislature)
- 2025-01-15: Notice of hearing for January 22, 2025 (legislature)
- 2025-01-13: Referred to Revenue Committee (legislature)
- 2025-01-09: Date of introduction (legislature)

## Bill text

- Introduced, 2025-01-09: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB78.pdf)
- Enrolled / Slip Law: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB78.pdf)
- Final / Enacted: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB78.pdf)

## Related bills

- LB468: Change provisions relating to inheritance taxes, change certain fee and tax provisions, and eliminate a sales tax exemption relating to data centers (failed)
- LB13: Require the Department of Health and Human Services to file a state plan amendment relating to child care (failed)
- LB677: Change provisions of the Nebraska Medical Cannabis Regulation Act and provide for regulation of medical cannabis (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)
- LB714: Change provisions relating to motor vehicle taxes and fees (failed)

## Sources
- [Introduced (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB78.pdf)
- [Enrolled / Slip Law (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB78.pdf)
- [Final / Enacted (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB78.pdf)

## Related
- [LB468: Change provisions relating to inheritance taxes, change certain fee and tax pro…](https://policyrisk.com/state-bill/NE-LB468-109)
- [LB13: Require the Department of Health and Human Services to file a state plan amendm…](https://policyrisk.com/state-bill/NE-LB13-109)
- [LB677: Change provisions of the Nebraska Medical Cannabis Regulation Act and provide f…](https://policyrisk.com/state-bill/NE-LB677-109)
- [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)
- [LB714: Change provisions relating to motor vehicle taxes and fees](https://policyrisk.com/state-bill/NE-LB714-109)
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Source: PRIA, https://policyrisk.com/state-bill/NE-LB78-109 (as of 2026-10-17).
