# Nebraska LB838: 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 Nebraska LB838, 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, is a 109th Legislature 1st and 2nd Sessions legislature bill sponsored by Mike Jacobson; status signed, last action 2026-04-17 (Provisions/portions of LB1174 amended into LB838 by AM2658); PRIA reads it as touching household money (as of 2026-10-17). - Canonical: https://policyrisk.com/state-bill/NE-LB838-109 - As of: 2026-10-17 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Nebraska LB838 - State: Nebraska - Session: 109th Legislature 1st and 2nd Sessions - Title: 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 - Status: signed - Chamber: legislature - Introduced: 2026-01-08 - Last action: 2026-04-17, Provisions/portions of LB1174 amended into LB838 by AM2658 - Sponsor: Mike Jacobson - Cosponsors: 0 - Subjects: Banking, Commerce and Insurance Committee - Touches household money: yes - Roll calls: 16 (539 yes, 35 no in all) - Economic provisions PRIA read: 15 ## Summary No summary available. ## Bill overview: provisions PRIA read - More estate support for spouses and kids: benefit, high. 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 t… - Bigger homestead allowance for survivors: benefit, high. 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 equall… - Stronger contract rights for equipment dealers: benefit, medium. 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. - County courts can seal records: benefit, low. 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: benefit, low. 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. S… - Stronger default privacy for kids online: benefit, low. 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 smal… - Easier proof for property tax homestead: benefit, low. 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… - 25% tax on some foreign remittances: cost, high. 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… - More businesses need money transmitter license: cost, medium. 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 Banki… - Tougher money transmitter licensing and fees: cost, medium. 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,… - Who owes Nebraska inheritance tax: cost, low. 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: mixed, low. 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 t… - Which online services must protect kids: mixed, low. 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… - Nickel rounding on cash payments: mixed, low. 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 pay… - Clearer probate and trust rules: mixed, low. 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‑contes… ## Sponsors and cosponsors - Sponsor: Mike Jacobson, Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-04-10 | legislature | Final Reading | pass | 46 | 3 | | | 2026-03-18 | legislature | Vote | fail | 46 | 0 | 3 | | 2026-03-18 | legislature | Vote | fail | 34 | 0 | 15 | | 2026-03-18 | legislature | Vote | fail | 22 | 6 | 21 | | 2026-03-18 | legislature | Vote | fail | 33 | 3 | 13 | | 2026-03-18 | legislature | Vote | fail | 25 | 4 | 20 | | 2026-03-05 | legislature | Vote | fail | 35 | 1 | 13 | | 2026-03-05 | legislature | Vote | fail | 35 | 0 | 14 | | 2026-03-05 | legislature | Vote | fail | 34 | 2 | 13 | | | legislature | Vote | fail | 34 | 2 | 13 | | | legislature | Vote | fail | 35 | 1 | 13 | | | legislature | Vote | fail | 33 | 3 | 13 | | | legislature | Vote | fail | 25 | 4 | 20 | | | legislature | Vote | fail | 34 | 0 | 15 | | | legislature | Vote | fail | 22 | 6 | 21 | | | legislature | Vote | fail | 46 | 0 | 3 | ## Actions (53) - 2026-04-17: Provisions/portions of LB1174 amended into LB838 by AM2658 (legislature) - 2026-04-17: Provisions/portions of LB1160 amended into LB838 by AM2326 (legislature) - 2026-04-17: Provisions/portions of LB1119 amended into LB838 by AM2463 (legislature) - 2026-04-17: Provisions/portions of LB1118 amended into LB838 by AM2635 (legislature) - 2026-04-17: Provisions/portions of LB1118 amended into LB838 by AM2463 (legislature) - 2026-04-17: Provisions/portions of LB1063 amended into LB838 by AM2326 (legislature) - 2026-04-17: Provisions/portions of LB875 amended into LB838 by AM2326 (legislature) - 2026-04-17: Provisions/portions of LB837 amended into LB838 by AM2326 (legislature) - 2026-04-17: Presented to Governor on April 10, 2026 (legislature) - 2026-04-14: Approved by Governor on April 14, 2026 (legislature) - 2026-04-10: President/Speaker signed (legislature) - 2026-04-10: Passed on Final Reading with Emergency Clause 46-3*-0 (legislature) - 2026-04-10: Dispensing of reading at large approved (legislature) - 2026-03-25: Enrollment and Review ST70 recorded (legislature) - 2026-03-25: Enrollment and Review ST70 filed (legislature) - 2026-03-25: Placed on Final Reading with ST70 (legislature) - 2026-03-18: Advanced to Enrollment and Review for Engrossment (legislature) - 2026-03-18: Conrad AM2672 adopted (legislature) - 2026-03-18: Conrad AM2637 lost (legislature) - 2026-03-18: Bosn AM2635 adopted (legislature) - 2026-03-18: Kauth AM2658 adopted (legislature) - 2026-03-18: Raybould FA1058 adopted (legislature) - 2026-03-18: Raybould FA1058 filed (legislature) - 2026-03-18: Kauth FA478 withdrawn (legislature) - 2026-03-18: No objections to unanimous consent request to withdraw and substitute amendment (legislature) - 2026-03-18: Jacobson FA1031 withdrawn (legislature) - 2026-03-18: McKinney MO501 withdrawn (legislature) - 2026-03-18: McKinney MO500 withdrawn (legislature) - 2026-03-18: McKinney MO499 withdrawn (legislature) - 2026-03-18: Enrollment and Review ER141 adopted (legislature) - 2026-03-17: Kauth AM2658 filed (legislature) - 2026-03-17: Conrad AM2672 filed (legislature) - 2026-03-17: Conrad AM2637 filed (legislature) - 2026-03-17: Bosn AM2635 filed (legislature) - 2026-03-11: Enrollment and Review ER141 filed (legislature) - 2026-03-11: Placed on Select File with ER141 (legislature) - 2026-03-09: McKinney MO501 Indefinitely postpone filed (legislature) - 2026-03-09: McKinney MO500 Recommit to the Banking, Commerce and Insurance Committee filed (legislature) - 2026-03-09: McKinney MO499 Bracket until April 17, 2026 filed (legislature) - 2026-03-06: Hallstrom name added (legislature) - 2026-03-06: Jacobson FA1031 filed (legislature) - 2026-03-05: Advanced to Enrollment and Review Initial (legislature) - 2026-03-05: Banking, Commerce and Insurance AM2326 adopted (legislature) - 2026-03-05: Bosn AM2463 adopted (legislature) - 2026-03-05: Bosn AM2463 to AM2326 filed (legislature) - 2026-03-03: Banking, Commerce and Insurance AM2326 filed (legislature) - 2026-03-03: Placed on General File with AM2326 (legislature) - 2026-02-11: Banking, Commerce and Insurance priority bill (legislature) - 2026-02-06: von Gillern name added (legislature) - 2026-01-15: Notice of hearing for January 27, 2026 (legislature) - 2026-01-12: Referred to Banking, Commerce and Insurance Committee (legislature) - 2026-01-09: Kauth FA478 filed (legislature) - 2026-01-08: Date of introduction (legislature) ## Bill text - Introduced, 2026-01-08: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB838.pdf) - Enrolled / Slip Law: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB838.pdf) - Final / Enacted: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB838.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/LB838.pdf) - [Enrolled / Slip Law (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB838.pdf) - [Final / Enacted (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB838.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-LB838-109 (as of 2026-10-17).