# Nebraska LB803: 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 Nebraska LB803, 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, is a 109th Legislature 1st and 2nd Sessions legislature bill sponsored by Revenue Committee; status signed, last action 2026-04-17 (Provisions/portions of LB1154 amended into LB803 by AM2651); PRIA reads it as touching household money (as of 2026-10-17). - Canonical: https://policyrisk.com/state-bill/NE-LB803-109 - As of: 2026-10-17 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Nebraska LB803 - State: Nebraska - Session: 109th Legislature 1st and 2nd Sessions - Title: 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 - Status: signed - Chamber: legislature - Introduced: 2026-01-07 - Last action: 2026-04-17, Provisions/portions of LB1154 amended into LB803 by AM2651 - Sponsor: Revenue Committee - Cosponsors: 0 - Subjects: Revenue Committee - Touches household money: yes - Roll calls: 18 (656 yes, 7 no in all) - Economic provisions PRIA read: 17 ## Summary No summary available. ## Bill overview: provisions PRIA read - Lower state taxes on military pay: benefit, high. 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… - New 2026 Nebraska income subtraction: benefit, high. 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: benefit, high. 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: benefit, high. 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… - Tax relief for AmeriCorps and teachers: benefit, high. 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 cha… - Tax relief for firefighters and federal retirees: benefit, high. 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 Ret… - Tax credits for domestic violence service providers: benefit, high. 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 operat… - More notice before higher property taxes: benefit, low. 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 Jul… - Longer state aid for small-city sports complexes: benefit, low. 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: benefit, low. 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. - Homestead break ends if spouse remarries: cost, medium. 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 exemptio… - Tax break for first-time home buyers: mixed, high. 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)… - New state tax rules for bullion: mixed, medium. 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.… - Stronger limits on local property tax requests: mixed, medium. 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… - New limits and rules for arena aid: mixed, medium. 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 y… - Easier homestead for veterans; late filing: mixed, low. 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… - Homeowners: clearer notices, stricter protests: mixed, low. 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… ## Sponsors and cosponsors - Sponsor: Revenue Committee ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-04-10 | legislature | Final Reading | pass | 48 | 1 | | | 2026-04-07 | legislature | Vote | fail | 30 | 3 | 16 | | 2026-04-07 | legislature | Vote | fail | 35 | 0 | 14 | | 2026-03-30 | legislature | Vote | fail | 32 | 0 | 17 | | 2026-03-30 | legislature | Vote | fail | 39 | 0 | 10 | | 2026-03-30 | legislature | Vote | fail | 39 | 0 | 10 | | 2026-03-30 | legislature | Vote | fail | 34 | 0 | 15 | | 2026-03-30 | legislature | Vote | fail | 37 | 0 | 12 | | 2026-03-30 | legislature | Vote | fail | 42 | 0 | 7 | | 2026-03-30 | legislature | Vote | fail | 37 | 0 | 12 | | | legislature | Vote | fail | 34 | 0 | 15 | | | legislature | Vote | fail | 37 | 0 | 12 | | | legislature | Vote | fail | 37 | 0 | 12 | | | legislature | Vote | fail | 32 | 0 | 17 | | | legislature | Vote | fail | 39 | 0 | 10 | | | legislature | Vote | fail | 39 | 0 | 10 | | | legislature | Vote | fail | 35 | 0 | 14 | | | legislature | Vote | fail | 30 | 3 | 16 | ## Actions (64) - 2026-04-17: Provisions/portions of LB1154 amended into LB803 by AM2651 (legislature) - 2026-04-17: Provisions/portions of LB1116 amended into LB803 by AM2651 (legislature) - 2026-04-17: Provisions/portions of LB938 amended into LB803 by AM2651 (legislature) - 2026-04-17: Provisions/portions of LB901 amended into LB803 by AM3062 (legislature) - 2026-04-17: Provisions/portions of LB882 amended into LB803 by AM2912 (legislature) - 2026-04-17: Provisions/portions of LB575 amended into LB803 by AM2651 (legislature) - 2026-04-17: Presented to Governor on April 10, 2026 (legislature) - 2026-04-16: Approved by Governor on April 16, 2026 (legislature) - 2026-04-10: President/Speaker signed (legislature) - 2026-04-10: Passed on Final Reading with Emergency Clause 48-1*-0 (legislature) - 2026-04-10: Dispensing of reading at large approved (legislature) - 2026-04-08: Enrollment and Review ST93 recorded (legislature) - 2026-04-08: Enrollment and Review ST93 filed (legislature) - 2026-04-08: Placed on Final Reading with ST93 (legislature) - 2026-04-07: Advanced to Enrollment and Review for Engrossment (legislature) - 2026-04-07: Bostar AM3062 adopted (legislature) - 2026-04-07: Bostar AM3062 filed (legislature) - 2026-04-07: von Gillern AM3083 adopted (legislature) - 2026-04-07: von Gillern AM3083 filed (legislature) - 2026-04-07: Dorn AM2990 withdrawn (legislature) - 2026-04-07: Point of order on germaneness of AM2990 withdrawn (legislature) - 2026-04-07: Kauth FA432 withdrawn (legislature) - 2026-04-07: Enrollment and Review ER174 adopted (legislature) - 2026-04-01: Enrollment and Review ER174 filed (legislature) - 2026-04-01: Placed on Select File with ER174 (legislature) - 2026-03-31: Dorn AM2990 filed (legislature) - 2026-03-30: Advanced to Enrollment and Review Initial (legislature) - 2026-03-30: Conrad FA1110 withdrawn (legislature) - 2026-03-30: Conrad FA1109 withdrawn (legislature) - 2026-03-30: Revenue AM2651 adopted (legislature) - 2026-03-30: Hallstrom FA1132 adopted (legislature) - 2026-03-30: Hallstrom FA1132 filed (legislature) - 2026-03-30: Hallstrom AM2967 adopted (legislature) - 2026-03-30: von Gillern FA1131 adopted (legislature) - 2026-03-30: von Gillern FA1131 to AM2651 filed (legislature) - 2026-03-30: Andersen AM2912 adopted (legislature) - 2026-03-30: Andersen AM2912 to AM2651 filed (legislature) - 2026-03-30: Hallstrom FA1103 withdrawn (legislature) - 2026-03-30: Hallstrom FA1102 withdrawn (legislature) - 2026-03-30: Hallstrom AM2967 refiled (legislature) - 2026-03-30: Hallstrom AM2967 withdrawn (legislature) - 2026-03-30: Hallstrom AM2756 withdrawn (legislature) - 2026-03-30: Hallstrom MO553 prevailed (legislature) - 2026-03-30: Hallstrom MO553 Withdraw AM2756 and substitute AM2967 filed (legislature) - 2026-03-30: Objection to unanimous consent request to withdraw and substitute amendment (legislature) - 2026-03-30: Hallstrom AM2967 to AM2651 filed (legislature) - 2026-03-30: Conrad MO541 withdrawn (legislature) - 2026-03-30: Conrad MO540 withdrawn (legislature) - 2026-03-30: Conrad MO539 withdrawn (legislature) - 2026-03-23: Conrad FA1110 filed (legislature) - 2026-03-23: Conrad FA1109 filed (legislature) - 2026-03-23: Conrad MO541 Recommit to the Revenue Committee filed (legislature) - 2026-03-23: Conrad MO540 Bracket until April 17, 2026 filed (legislature) - 2026-03-23: Conrad MO539 Indefinitely postpone pursuant to Rule 6, Sec. 3(f) filed (legislature) - 2026-03-23: Hallstrom FA1103 to AM2651 filed (legislature) - 2026-03-23: Hallstrom FA1102 to AM2651 filed (legislature) - 2026-03-23: Hallstrom AM2756 to AM2651 filed (legislature) - 2026-03-17: Revenue AM2651 filed (legislature) - 2026-03-17: Placed on General File with AM2651 (legislature) - 2026-02-18: Revenue priority bill (legislature) - 2026-02-12: Notice of hearing for February 25, 2026 (legislature) - 2026-01-09: Referred to Revenue Committee (legislature) - 2026-01-08: Kauth FA432 filed (legislature) - 2026-01-07: Date of introduction (legislature) ## Bill text - Introduced, 2026-01-07: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB803.pdf) - Enrolled / Slip Law: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB803.pdf) - Final / Enacted: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB803.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/LB803.pdf) - [Enrolled / Slip Law (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB803.pdf) - [Final / Enacted (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB803.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) - [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-LB803-109 (as of 2026-10-17).