All Roll Calls
Yes: 656 • No: 7
NebraskaLB803109th Legislature 1st and 2nd SessionslegislatureWALLET
Adopt the First-Time Home Buyer Savings Account Act and change provisions relating to the Sports Arena Facility Financing Assistance Act, the Property Tax Growth Limitation Act, the Domestic Violence and Human Trafficking Service Providers Tax Credit Act, property tax valuation and levy procedures, homestead exemptions, and income taxes
Sponsored By: Revenue Committee
Signed by Governor
Revenue Committee
Personalized for You
How does this bill affect your finances?
Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.
Bill Overview
Analyzed Economic Effects
17 provisions identified: 10 benefits, 1 costs, 6 mixed.
Lower state taxes on military pay
Starting January 1, 2022, you can exclude 100% of your military retirement pay from Nebraska income if it is included in federal income. Starting January 1, 2025, Nebraska National Guard members can exclude Guard pay for drills, training, military schools, dual-status technician work, active guard reserve or operational support, and state active duty, to the extent it is included in federal income. These exclusions lower your Nebraska tax bill.
New 2026 Nebraska income subtraction
Beginning January 1, 2026, taxpayers can subtract from Nebraska income the amounts allowed under section 77-27,242. This applies to individuals, corporations, and fiduciaries for amounts authorized by that section.
New subtraction for qualifying employees
Beginning January 1, 2025, if you meet the law’s definition of a qualifying employee, you can subtract the amount allowed under section 77-3111 from your Nebraska income. This reduces your Nebraska taxable income by that allowed amount.
Tax help for medical debt relief
Starting January 1, 2024, if medical debt is discharged under the Medical Debt Relief Act and was taxed federally, you can subtract the full discharged amount (principal and interest) from your Nebraska income. Also starting January 1, 2024, people, businesses, and trusts can subtract donations to the Medical Debt Relief Fund that were not deducted on their federal return. Both changes lower Nebraska taxable income.
Tax relief for AmeriCorps and teachers
Starting January 1, 2021, you can subtract your Segal AmeriCorps Education Award from Nebraska income if it was taxed federally. Money you receive for student loan repayment under the Teach in Nebraska Today Act is also subtracted from Nebraska income if it was included in federal income. These changes lower state taxes on those education benefits.
Tax relief for firefighters and federal retirees
Starting January 1, 2023, retired full-time firefighters and certified law officers with at least 20 years of service who are age 60 or older can subtract health insurance premiums they pay, if not already deducted federally. Starting January 1, 2024, federal retirees can subtract Civil Service Retirement System (CSRS) annuity income that is included in federal income. Starting January 1, 2022, cancer benefits paid to or for a firefighter under the Firefighter Cancer Benefits Act are excluded from Nebraska income.
Tax credits for domestic violence service providers
Beginning January 1, 2027, the state provides $3 million each year in refundable income tax credits to groups that help victims of domestic violence and human trafficking. $240,000 goes to tribal programs, $150,000 to a statewide coalition, $1,044,000 is split equally among nonprofit shelter operators, and $1,566,000 is split by population and area. The Department of Revenue distributes the full amount each year.
Tax break for first-time home buyers
Beginning January 1, 2027, you can open a First-Time Home Buyer Savings Account. You can subtract up to $5,000 a year ($10,000 if married filing jointly) from your Nebraska income, plus any account interest that was taxed federally. Lifetime deposits are capped at $25,000 ($50,000 for joint filers). You can use the money for a down payment, closing costs, or some construction costs for a main home in Nebraska. Active-duty military stationed in Nebraska after opening the account can use funds for a home outside Nebraska. Nonqualified withdrawals are added back to income and face a 5% penalty within 10 years, or 10% after 10 years; some death and military exceptions apply. Each year you must file a state form with your tax return and include the bank’s 1099. Banks do not police your eligibility or how you spend the money.
Homestead break ends if spouse remarries
If an unremarried surviving spouse with a qualifying homestead exemption remarries before age 57, the exemption ends. You must tell the county assessor within 30 days of remarriage. If you remarry on or before August 15 of the application year and are under 57, you are not eligible for the exemption that year.
New state tax rules for bullion
Starting January 1, 2025, you can subtract net gains from selling gold or silver bullion from Nebraska taxable income. Gains from taxable retirement‑plan distributions do not qualify. Also starting in 2025, Nebraska adds back any net loss from selling gold or silver bullion to state taxable income. Losses inside a taxable retirement‑plan distribution are not added back.
Stronger limits on local property tax requests
Beginning July 1, 2025, local governments base allowed property-tax requests on last year’s approved request minus listed one-time exceptions. They may add amounts tied to growth and to inflation (not below zero). If higher assessments would raise total taxes at last year’s rate, the request cannot exceed last year’s amount and the levy must drop. Raising the request above last year’s amount now requires a public hearing and a two‑thirds vote (four of seven on seven‑member boards). County boards must include certified requests in the levy set by Oct 20 and may fix clerical errors after a hearing by Nov 5.
New limits and rules for arena aid
The state caps arena aid based on sales taxes tied to a project: up to 70% for most facilities and up to 25% for sports complexes in second-class cities or villages. Large public stadiums are capped at $25 million total, $1.25 million per year, and get no state payments before July 1, 2027. After year ten, annual payments cannot exceed the highest year in the first ten, and extra revenue goes to the General Fund; small-city sports complexes can receive aid for up to ten years or until their cap is reached. State aid cannot fund operating subsidies for public arenas or nearby parking. The law also directs remaining related sales-tax revenue to arts, convention, and civic funds by formula. The board must hold a hearing within 60 days, decide within 60 days, sets simple-majority voting, treats some approvals as temporary unless bonds pass or a permit issues within 24 months, and may consider (but is not required to consider) local fiscal capacity.
More notice before higher property taxes
Local boards must hold a special hearing before asking for more property tax dollars than last year. The notice must run at least four calendar days ahead and list the dollar request, rate, taxable value, and budget change. A joint hearing with counties, cities, and schools must be held between July 1 and July 15 after 6 p.m. Counties post hearing info online; assessors send the state a list of notice recipients by June 1; the state mails postcards by June 25 with where to find the info. Resolutions must be certified to the county clerk by October 15. If a clerical error causes a countywide overcollection, the extra money must be returned the next year after the treasurer certifies the amount by July 31.
Longer state aid for small-city sports complexes
The state now pays assistance for up to 10 years to qualifying sports complexes in a city of the second class or a village. This extends how long these small-city projects can receive state support.
Rules for first-time home buyer accounts
The Department of Revenue sets the rules and forms for the First-Time Home Buyer Savings Account program. This authority supports accounts that begin on January 1, 2027.
Easier homestead for veterans; late filing
If you qualify as a veteran or surviving spouse under the listed rules, you no longer need to reapply each year for the homestead exemption. If your spouse died during the year, you may file a late homestead application by attaching the death certificate. Forms for some surviving-spouse exemptions now include a signed statement that you must tell the assessor if you remarry because remarriage can end the exemption.
Homeowners: clearer notices, stricter protests
Assessors must mail you a detailed notice by June 1 if your assessed value changed. It shows last year’s value and taxes, your new value, and what taxes would be using last year’s rates, plus protest dates and steps. If you file a protest by June 30, you must state the value you want, include proof, and describe the property. The board must dismiss protests that lack those items.
Sponsors & Cosponsors
Sponsor
Revenue Committee
Affiliation unavailable
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
legislature vote • 4/10/2026
Final Reading
Yes: 48 • No: 1
legislature vote • 4/7/2026
Vote
Yes: 30 • No: 3 • Other: 16
legislature vote • 4/7/2026
Vote
Yes: 35 • No: 0 • Other: 14
legislature vote • 3/30/2026
Vote
Yes: 32 • No: 0 • Other: 17
legislature vote • 3/30/2026
Vote
Yes: 39 • No: 0 • Other: 10
legislature vote • 3/30/2026
Vote
Yes: 39 • No: 0 • Other: 10
legislature vote • 3/30/2026
Vote
Yes: 34 • No: 0 • Other: 15
legislature vote • 3/30/2026
Vote
Yes: 37 • No: 0 • Other: 12
legislature vote • 3/30/2026
Vote
Yes: 42 • No: 0 • Other: 7
legislature vote • 3/30/2026
Vote
Yes: 37 • No: 0 • Other: 12
legislature vote • Unknown
Vote
Yes: 34 • No: 0 • Other: 15
legislature vote • Unknown
Vote
Yes: 37 • No: 0 • Other: 12
legislature vote • Unknown
Vote
Yes: 37 • No: 0 • Other: 12
legislature vote • Unknown
Vote
Yes: 32 • No: 0 • Other: 17
legislature vote • Unknown
Vote
Yes: 39 • No: 0 • Other: 10
legislature vote • Unknown
Vote
Yes: 39 • No: 0 • Other: 10
legislature vote • Unknown
Vote
Yes: 35 • No: 0 • Other: 14
legislature vote • Unknown
Vote
Yes: 30 • No: 3 • Other: 16
Actions Timeline
Provisions/portions of LB1154 amended into LB803 by AM2651
4/17/2026legislatureProvisions/portions of LB1116 amended into LB803 by AM2651
4/17/2026legislatureProvisions/portions of LB938 amended into LB803 by AM2651
4/17/2026legislatureProvisions/portions of LB901 amended into LB803 by AM3062
4/17/2026legislatureProvisions/portions of LB882 amended into LB803 by AM2912
4/17/2026legislatureProvisions/portions of LB575 amended into LB803 by AM2651
4/17/2026legislaturePresented to Governor on April 10, 2026
4/17/2026legislatureApproved by Governor on April 16, 2026
4/16/2026legislaturePresident/Speaker signed
4/10/2026legislaturePassed on Final Reading with Emergency Clause 48-1*-0
4/10/2026legislatureDispensing of reading at large approved
4/10/2026legislatureEnrollment and Review ST93 recorded
4/8/2026legislatureEnrollment and Review ST93 filed
4/8/2026legislaturePlaced on Final Reading with ST93
4/8/2026legislatureAdvanced to Enrollment and Review for Engrossment
4/7/2026legislatureBostar AM3062 adopted
4/7/2026legislatureBostar AM3062 filed
4/7/2026legislaturevon Gillern AM3083 adopted
4/7/2026legislaturevon Gillern AM3083 filed
4/7/2026legislatureDorn AM2990 withdrawn
4/7/2026legislaturePoint of order on germaneness of AM2990 withdrawn
4/7/2026legislatureKauth FA432 withdrawn
4/7/2026legislatureEnrollment and Review ER174 adopted
4/7/2026legislatureEnrollment and Review ER174 filed
4/1/2026legislaturePlaced on Select File with ER174
4/1/2026legislature
Bill Text
Introduced
1/7/2026
Enrolled / Slip Law
Final / Enacted
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
LB13, Require the Department of Health and Human Services to file a state plan amendment relating to child care
LB677, Change provisions of the Nebraska Medical Cannabis Regulation Act and provide for regulation of medical cannabis
LB170, Eliminate the sales tax exemptions for candy and soft drinks
LB646, Provide an exemption from brand inspections and change fees under the Livestock Brand Act
LB714, Change provisions relating to motor vehicle taxes and fees