All Roll Calls
Yes: 85 • No: 0
NebraskaLB838A109th Legislature 1st and 2nd SessionslegislatureWALLET
Appropriation Bill
Sponsored By: Mike Jacobson
Signed by Governor
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Bill Overview
Analyzed Economic Effects
14 provisions identified: 9 benefits, 2 costs, 3 mixed.
Bigger estate protections for survivors
Surviving families get stronger estate protections. A spouse gets the first $150,000 of certain intestate estates, plus half of the rest. The homestead allowance is $7,500 for deaths before 2011; $20,000 for deaths in 2011–2026; and $25,000 for deaths on or after January 1, 2027. The family allowance can be up to $9,000 before 2011; up to $20,000 in 2011–2026; and up to $25,000 on or after January 1, 2027, or paid monthly up to $750, $1,666.67, or $2,083.33 for one year, based on death date. Spouses or, if none, children can keep personal items up to $5,000, $12,500, or $17,500 depending on the death date (after any liens).
Crackdown on paid social ad fraud
Social media platforms that sell ads must verify advertisers, detect impersonation and fraud, and give users a clear fraud‑report button. They must investigate reports within five business days and remove ads found to be fraudulent within five business days after the finding. They must update law enforcement on report status within five business days. Companies may share fraud‑related information with each other without antitrust risk when it is to find and stop fraudulent advertisers or ads.
Stronger online protections for kids
The law protects kids on large online services. It covers services with over $25,000,000 in yearly revenue or 50,000+ users or devices; services with under 2% minors and GLBA‑regulated financial firms are excluded. Platforms must set the strongest defaults; give tools to limit contacts, hide data, turn off engagement features (infinite scroll, autoplay, streaks, visible likes), control recommendations, block precise location, and set time limits; and let minors delete or unpublish accounts within 15 days. They cannot target ads to minors or show them ads for drugs, tobacco, gambling, or alcohol. Push alerts to minors are blocked 10:00 p.m.–6:00 a.m., and 8:00 a.m.–4:00 p.m. on school‑year weekdays. Services may not use dark patterns or nudge kids to lower privacy, unless strictly needed for a feature the child clearly asked for. They must collect and keep only the minimum data, cannot reuse age‑check data, and may profile a minor only as needed for a feature the child is using. If the service’s ad systems classify a user's age differently than a self‑reported age, the service must ignore the self‑report for these rules.
25% tax on some foreign remittances
The law charges a 25% excise tax on money transfers to residents of foreign‑adversary countries, except Cuba and Venezuela. The sender pays it, and the provider must collect and send it each quarter. No tax applies when the sender or recipient is active‑duty military or a dependent with valid military ID, when funds come from certain U.S. bank accounts, or when paid with a U.S. debit or credit card. Refunds follow Nebraska sales‑tax rules, with fast refunds for military families.
Tougher money transmitter rules and screening
Nebraska tightens money‑transmitter rules. The law now covers informal value‑transfer systems like hawala. It defines “foreign adversary person” and presumes applicants tied to them are unfit unless they meet strict proof, including U.S.‑based quarterly audits and enforceable exemptions. Within 30 days, the director sets new application forms; within 60 days, all licensees must give extra information or face revocation. Agencies may share data to enforce the Act. For phone and online requests, providers may use customer addresses and account records to decide if a transfer is in Nebraska.
Less inheritance tax for families
The law narrows what parts of an estate are taxed. The homestead allowance, exempt property, and the family maintenance allowance are not taxed under Nebraska’s inheritance tax. Interests that pass to certain people under age 22 are also not taxed. This lowers tax bills for eligible heirs.
Stronger contract and parts returns for dealers
Nebraska equipment dealers get stronger contract protections. Clauses that waive Nebraska law, force out‑of‑state courts, or apply other states’ laws are void. Any contract term that conflicts with the Act is unenforceable. Dealers can sue for damages, costs, attorney’s fees, and court orders to stop violations. Suppliers must offer a yearly surplus parts return, with credits following program rules (like at least 85% of current price and payment within 90 days where those rules apply).
County courts can seal some records
County courts can seal records under Nebraska sections 43‑2,108.01 to 43‑2,108.05. If your record qualifies, sealing helps with jobs, housing, and second chances.
Authorized bank contacts to help seniors
You can name an adult “authorized contact” for your bank to reach if there is an emergency or suspected financial abuse. Banks that run this program, and contacts who help in good faith, are protected from lawsuits. A bank may refuse to work with a contact if it reasonably thinks the contact is exploiting you or it is not in your best interest.
Easier homestead proof for trusts
If your home is in a trust, you can use a certification of trust to prove ownership for the homestead tax exemption. A deed, trust instrument, contract, or certification of trust counts as proof. It must be on public record by January 1 of the year you apply. If not on file by then, attach a copy to your application to get the exemption.
New Nebraska trust code and rules
Nebraska adopts a full Uniform Trust Code. It expands what counts as the “terms of a trust,” including settlor intent and changes made by trustees, courts, or settlement agreements. For contracts to make or not revoke a trust signed on or after January 1, 1977, only listed writings can prove the contract. A no‑contest clause in a trust does not apply when there is probable cause to bring a case. Courts use the same construction rules for wills to interpret trusts.
Nickel rounding for cash sales
Stores may round only the final cash amount to the nearest five cents. Cents ending in 1, 2, 6, or 7 round down; 3, 4, 8, or 9 round up; totals of 1 or 2 cents round up to five cents. Noncash payments apply first. Taxes and fees are figured before rounding. Each store location must use one rounding method for all sales.
Repeal of several Nebraska statutes
The law repeals Neb. Rev. Stat. 87‑302 and a list of other sections. People and businesses once covered by those sections are no longer governed by them. The exact effects depend on what each repealed section said.
When these changes take effect
The act takes effect when passed, unless a section names a later date. Sections 9 and 10 take effect July 1, 2026. Sections 27 and 42 take effect January 1, 2027. Most other listed sections take effect three months after this session ends.
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: 49 • No: 0
legislature vote • 3/30/2026
Vote
Yes: 36 • No: 0 • Other: 13
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 with Emergency Clause 49-0-0
4/10/2026legislaturePlaced on Final Reading
4/7/2026legislatureAdvanced to Enrollment and Review for Engrossment
4/7/2026legislaturePlaced on Select File
3/31/2026legislatureAdvanced to Enrollment and Review Initial
3/30/2026legislaturePlaced on General File
3/26/2026legislatureDate of introduction
3/26/2026legislature
Bill Text
Introduced
3/26/2026
Enrolled / Slip Law
Final / Enacted