# Nebraska LB868: Provide an inheritance tax exemption relating to victims of homicide and change provisions relating to when certain inheritance taxes are due

Nebraska LB868, Provide an inheritance tax exemption relating to victims of homicide and change provisions relating to when certain inheritance taxes are due, is a 109th Legislature 1st and 2nd Sessions legislature bill sponsored by Barry DeKay; status failed, last action 2026-04-17 (Indefinitely postponed) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/NE-LB868-109
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Nebraska LB868
- State: Nebraska
- Session: 109th Legislature 1st and 2nd Sessions
- Title: Provide an inheritance tax exemption relating to victims of homicide and change provisions relating to when certain inheritance taxes are due
- Status: failed
- Chamber: legislature
- Introduced: 2026-01-08
- Last action: 2026-04-17, Indefinitely postponed
- Sponsor: Barry DeKay
- Cosponsors: 0
- Subjects: Revenue Committee
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Barry DeKay, Senate

## Actions (6)

- 2026-04-17: Indefinitely postponed (legislature)
- 2026-01-23: Hardin name added (legislature)
- 2026-01-14: Notice of hearing for January 21, 2026 (legislature)
- 2026-01-12: Referred to Revenue Committee (legislature)
- 2026-01-09: Kauth FA508 filed (legislature)
- 2026-01-08: Date of introduction (legislature)

## Bill text

- Introduced, 2026-01-08: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB868.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)
- LB646: Provide an exemption from brand inspections and change fees under the Livestock Brand Act (failed)
- LB170: Eliminate the sales tax exemptions for candy and soft drinks (failed)
- LB714: Change provisions relating to motor vehicle taxes and fees (failed)

## Sources
- [Introduced (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB868.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)
- [LB646: Provide an exemption from brand inspections and change fees under the Livestock…](https://policyrisk.com/state-bill/NE-LB646-109)
- [LB170: Eliminate the sales tax exemptions for candy and soft drinks](https://policyrisk.com/state-bill/NE-LB170-109)
- [LB714: Change provisions relating to motor vehicle taxes and fees](https://policyrisk.com/state-bill/NE-LB714-109)
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Source: PRIA, https://policyrisk.com/state-bill/NE-LB868-109 (as of 2026-10-17).