All Roll Calls
Yes: 115 • No: 14
NebraskaLB815109th Legislature 1st and 2nd SessionslegislatureWALLET
Provide for a tax on diesel fuels, change provisions relating to refunds for motor fuel taxes, the petroleum release remedial action fee, and the Motor Fuel Tax Enforcement and Collection Cash Fund, change and eliminate provisions of the Ethanol Development Act, and eliminate the Ethanol Production Incentive Cash Fund
Sponsored By: Tom Brandt
Signed by Governor
Revenue Committee
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Bill Overview
Analyzed Economic Effects
3 provisions identified: 0 benefits, 2 costs, 1 mixed.
Fuel fee for leak cleanup
Starting October 1, 2026, motor vehicle fuel has a $0.009 per‑gallon fee. Diesel has a $0.006 per‑gallon fee. The Department of Revenue collects fees monthly and allows certain refunds, but refunds under $10 per year are not paid. Up to $150,000 each fiscal year is kept to cover collection costs.
New tiny tax on dyed diesel
Beginning October 1, 2026, dyed or out‑of‑spec diesel is taxed $0.0025 per gallon. Each year, the first $140,000 goes to the Motor Fuel Tax Enforcement and Collection Cash Fund. The rest goes to the Agricultural Alcohol Fuel Tax Fund. The law also lets these funds receive money transferred under section 66-489. Sections 1, 2, 3, 7, and 12 of this act also take effect on October 1, 2026.
Ethanol board and funding overhaul
The law updates the Ethanol Development Act to focus on processing, markets, research, air quality, and energy security. It defines an “ethanol producer” as someone who spends at least 50% of work time on ethanol operations in Nebraska and clarifies plant capacity. The Nebraska Ethanol Board grows to nine members: four farmers (including corn, wheat, and sorghum), three ethanol producers, one labor rep, and one petroleum marketer. The Governor must appoint the new seats within 30 days after September 1, 2026, and two initial producer terms end August 31, 2028 and August 31, 2029. The Board may join national trade or promotion groups, but it cannot take title to commodities and may accept only gifts, money, and services. The Agricultural Alcohol Fuel Tax Fund can pay for making and marketing ethanol and blends, education, plant development, and research. The law ends automatic transfers tied to approved motor‑fuel refunds and repeals several prior ethanol program sections.
Sponsors & Cosponsors
Sponsor
Tom Brandt
Senate
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
legislature vote • 4/10/2026
Final Reading
Yes: 35 • No: 14
legislature vote • 3/24/2026
Vote
Yes: 28 • No: 0 • Other: 21
legislature vote • 3/24/2026
Vote
Yes: 26 • No: 0 • Other: 23
legislature vote • Unknown
Vote
Yes: 26 • No: 0 • Other: 23
Actions Timeline
Presented to Governor on April 10, 2026
4/17/2026legislatureApproved by Governor on April 14, 2026
4/14/2026legislaturePresident/Speaker signed
4/10/2026legislaturePassed on Final Reading 35-14*-0
4/10/2026legislatureDispensing of reading at large approved
4/10/2026legislaturePlaced on Final Reading
4/7/2026legislatureAdvanced to Enrollment and Review for Engrossment
4/1/2026legislatureKauth FA444 withdrawn
4/1/2026legislatureEnrollment and Review ER168 adopted
4/1/2026legislatureEnrollment and Review ER168 filed
3/30/2026legislaturePlaced on Select File with ER168
3/30/2026legislatureAdvanced to Enrollment and Review Initial
3/24/2026legislatureBrandt FA1015 withdrawn
3/24/2026legislatureAgriculture AM2131 adopted
3/24/2026legislatureAgriculture AM2131 filed
2/25/2026legislaturePlaced on General File with AM2131
2/25/2026legislatureBrandt FA1015 filed
2/20/2026legislatureIbach priority bill
2/19/2026legislatureNotice of hearing for February 03, 2026
1/21/2026legislatureRereferred to Agriculture Committee
1/20/2026legislatureReferred to Revenue Committee
1/9/2026legislatureKauth FA444 filed
1/8/2026legislatureDate of introduction
1/7/2026legislature
Bill Text
Introduced
1/7/2026
Enrolled / Slip Law
Final / Enacted
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