All Roll Calls
Yes: 539 • No: 35
NebraskaLB838109th Legislature 1st and 2nd SessionslegislatureWALLET
Change provisions relating to the financial exploitation of vulnerable or senior adults, rules and codes of procedure, decedents' estates, inheritance taxes, deceptive trade practices, the Age-Appropriate Online Design Code Act, the Equipment Business Regulation Act, the Nebraska Money Transmitters Act, and the Nebraska Uniform Trust Code and provide for rounding of certain cash transaction amounts
Sponsored By: Mike Jacobson
Signed by Governor
Banking, Commerce and Insurance Committee
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Bill Overview
Analyzed Economic Effects
15 provisions identified: 7 benefits, 4 costs, 4 mixed.
More estate support for spouses and kids
The surviving spouse’s intestate share uses a higher starting amount: the first $150,000 in the listed situations. The exempt personal‑property cap is $5,000 for deaths before 2011, $12,500 for deaths in 2011–2026, and $17,500 for deaths on or after January 1, 2027. The family allowance can be up to $9,000 (before 2011), $20,000 (2011–2026), or $25,000 (on/after 2027). Or it can be monthly for one year: up to $750, $1,666.67, or $2,083.33, based on the same date ranges.
Bigger homestead allowance for survivors
The estate homestead allowance is $7,500 if death was before January 1, 2011. It is $20,000 for deaths from 2011 through 2026. It is $25,000 for deaths on or after January 1, 2027. The allowance goes to the surviving spouse. If there is no spouse, minor or dependent children split the amount equally.
25% tax on some foreign remittances
The law charges a 25% excise tax when you send money to a resident of a listed foreign‑adversary country (not Cuba or Venezuela). The sender owes the tax. The provider must collect it at the transaction and send it to the state each quarter. You are exempt if the sender or named recipient is active‑duty military or a dependent and shows valid military ID. You are also exempt if the funds come from a covered bank account, or if you pay with a U.S. debit or credit card. Refunds follow sales‑tax rules, with faster refunds for active‑duty members and dependents charged in error.
Stronger contract rights for equipment dealers
Suppliers cannot make Nebraska dealers waive state law in a contract. They also cannot force disputes to be heard outside Nebraska or use another state’s law. Dealers keep an annual surplus‑parts return right. Dealers cannot waive it, and suppliers cannot skip it based on dealer votes.
More businesses need money transmitter license
Money transmission now includes payroll processing and informal value‑transfer services. Armored car services and selling gift cards are excluded from the informal value‑transfer definition. Businesses offering covered services must be licensed and follow Nebraska money‑transmitter rules. The Banking and Finance and Revenue Departments can share data to enforce these rules.
Tougher money transmitter licensing and fees
Money transmitters must pay a nonrefundable $1,500 application fee and submit certifications that the company and key people are not foreign‑adversary persons. If an applicant or key person cannot prove they are not a foreign adversary, the Director presumes they are unfit unless they meet a high, clear‑and‑convincing standard. The law defines informal value transfer systems, like hawala, as money transmission that must be licensed. The Director must issue new forms within 30 days and request added information within 60 days; failure to respond or reasonable suspicion triggers revocation proceedings. The list of foreign‑adversary countries follows 15 C.F.R. 791.4 as it existed on January 1, 2026.
County courts can seal records
County courts can seal records under the state’s record‑sealing rules. If you qualify under those statutes, you can ask the county court to seal eligible records. This helps with privacy and job prospects.
Fewer ads and more controls for kids
Covered services cannot show targeted ads to minors or direct ads for drugs, tobacco, gambling, or alcohol to them. They must give minors easy tools to limit contacts, stop precise location sharing, turn off engagement tricks, control in‑game purchases, and choose a simple, non‑personalized feed. Services must signal when precise location is collected and when parental monitoring is on. They must limit push alerts from 10 p.m. to 6 a.m., and from 8 a.m. to 4 p.m. on school‑year weekdays, in the child’s local time. Parents get default‑on tools for child accounts, and services must tell the child which parental settings are active. Minors must have a clear way to delete or unpublish their accounts, and the service must finish within 15 days.
Stronger default privacy for kids online
Covered services must turn on the most protective privacy and safety settings for minors by default. They cannot offer one switch that lowers all privacy settings or prompt minors to weaken privacy unless strictly needed for a feature the child asked for. Services may collect and keep only the smallest amount of a minor’s data needed for the exact feature the child used, and they cannot use that data for other purposes. Data gathered only to check age cannot be used for anything else. Profiling minors is limited to what is needed to provide a requested feature.
Easier proof for property tax homestead
To claim the property tax homestead exemption, you can use a deed, trust instrument, contract, or a certification of trust. It must be on file by January 1 of the year, or you can attach a copy to your application. A certification of trust can state who owns the homestead so others can verify your eligibility.
Who owes Nebraska inheritance tax
The law lists who may owe inheritance tax. It includes parents, grandparents, siblings, children (including adopted), and lineal descendants. It also includes people who acted as a parent for at least ten years and their descendants, and the spouse or surviving spouse of any of these people.
Authorized contact to prevent elder fraud
Vulnerable or senior adults can name an authorized contact for a bank to reach in an emergency, loss of contact, or suspected financial exploitation. Banks and contacts acting in good faith and with reasonable care have legal immunity. A bank can choose not to run a contact program or can decline to interact with a contact if it reasonably believes the contact may be involved or if it is not in the customer’s best interest.
Which online services must protect kids
The law defines which online services must follow kid-safety rules. A service is covered if it does business in Nebraska, earns most of its money from online services, controls data use, and has over $25,000,000 in annual revenue (inflation‑adjusted) or processes data for 50,000+ people, households, or devices. Services that know fewer than 2% of their users are minors are excluded, and banks covered by federal Gramm‑Leach‑Bliley privacy rules are excluded. “Actual knowledge” of age includes what a service infers or uses for marketing; if that conflicts with a self‑reported age, the service must ignore the self‑report. The law also adopts a broad “dark pattern” definition and covers any practice the FTC later labels a dark pattern.
Nickel rounding on cash payments
Final cash amounts are rounded to the nearest 5 cents. Amounts ending in 1, 2, 6, or 7 cents round down; 3, 4, 8, or 9 cents round up. This applies to cash sales, cash refunds, and cash wages. Taxes and government fees are still calculated and reported on the exact, pre‑rounding price. In mixed payments, non‑cash methods are applied first and only the cash part is rounded.
Clearer probate and trust rules
Courts apply district‑court civil and criminal procedure in county court when not in conflict, and probate cases follow civil rules unless the Uniform Probate Code says otherwise. A will can expressly exclude someone from inheriting; that person’s intestate share is treated as disclaimed. No‑contest penalties in a trust are unenforceable if there is probable cause to challenge. To prove a contract to make or not revoke a trust (on or after Jan 1, 1977), you need the will or trust terms, an express reference plus outside evidence, or a signed writing. The law expands what counts as trust terms, and will‑construction rules also guide trust interpretation.
Sponsors & Cosponsors
Sponsor
Mike Jacobson
Senate
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
legislature vote • 4/10/2026
Final Reading
Yes: 46 • No: 3
legislature vote • 3/18/2026
Vote
Yes: 46 • No: 0 • Other: 3
legislature vote • 3/18/2026
Vote
Yes: 34 • No: 0 • Other: 15
legislature vote • 3/18/2026
Vote
Yes: 22 • No: 6 • Other: 21
legislature vote • 3/18/2026
Vote
Yes: 33 • No: 3 • Other: 13
legislature vote • 3/18/2026
Vote
Yes: 25 • No: 4 • Other: 20
legislature vote • 3/5/2026
Vote
Yes: 35 • No: 1 • Other: 13
legislature vote • 3/5/2026
Vote
Yes: 35 • No: 0 • Other: 14
legislature vote • 3/5/2026
Vote
Yes: 34 • No: 2 • Other: 13
legislature vote • Unknown
Vote
Yes: 34 • No: 2 • Other: 13
legislature vote • Unknown
Vote
Yes: 35 • No: 1 • Other: 13
legislature vote • Unknown
Vote
Yes: 33 • No: 3 • Other: 13
legislature vote • Unknown
Vote
Yes: 25 • No: 4 • Other: 20
legislature vote • Unknown
Vote
Yes: 34 • No: 0 • Other: 15
legislature vote • Unknown
Vote
Yes: 22 • No: 6 • Other: 21
legislature vote • Unknown
Vote
Yes: 46 • No: 0 • Other: 3
Actions Timeline
Provisions/portions of LB1174 amended into LB838 by AM2658
4/17/2026legislatureProvisions/portions of LB1160 amended into LB838 by AM2326
4/17/2026legislatureProvisions/portions of LB1119 amended into LB838 by AM2463
4/17/2026legislatureProvisions/portions of LB1118 amended into LB838 by AM2635
4/17/2026legislatureProvisions/portions of LB1118 amended into LB838 by AM2463
4/17/2026legislatureProvisions/portions of LB1063 amended into LB838 by AM2326
4/17/2026legislatureProvisions/portions of LB875 amended into LB838 by AM2326
4/17/2026legislatureProvisions/portions of LB837 amended into LB838 by AM2326
4/17/2026legislaturePresented 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 with Emergency Clause 46-3*-0
4/10/2026legislatureDispensing of reading at large approved
4/10/2026legislatureEnrollment and Review ST70 recorded
3/25/2026legislatureEnrollment and Review ST70 filed
3/25/2026legislaturePlaced on Final Reading with ST70
3/25/2026legislatureAdvanced to Enrollment and Review for Engrossment
3/18/2026legislatureConrad AM2672 adopted
3/18/2026legislatureConrad AM2637 lost
3/18/2026legislatureBosn AM2635 adopted
3/18/2026legislatureKauth AM2658 adopted
3/18/2026legislatureRaybould FA1058 adopted
3/18/2026legislatureRaybould FA1058 filed
3/18/2026legislatureKauth FA478 withdrawn
3/18/2026legislatureNo objections to unanimous consent request to withdraw and substitute amendment
3/18/2026legislature
Bill Text
Introduced
1/8/2026
Enrolled / Slip Law
Final / Enacted
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