# Nebraska LB9: Change provisions relating to cigarette taxes and the Tobacco Products Tax Act and provide for regulation of products containing nicotine analogues Nebraska LB9, Change provisions relating to cigarette taxes and the Tobacco Products Tax Act and provide for regulation of products containing nicotine analogues, is a 109th Legislature 1st and 2nd Sessions legislature bill sponsored by Jana Hughes; status signed, last action 2025-06-06 (Provisions/portions of LB125 amended into LB9 by AM549); PRIA reads it as touching household money (as of 2026-10-17). - Canonical: https://policyrisk.com/state-bill/NE-LB9-109 - As of: 2026-10-17 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Nebraska LB9 - State: Nebraska - Session: 109th Legislature 1st and 2nd Sessions - Title: Change provisions relating to cigarette taxes and the Tobacco Products Tax Act and provide for regulation of products containing nicotine analogues - Status: signed - Chamber: legislature - Introduced: 2025-01-09 - Last action: 2025-06-06, Provisions/portions of LB125 amended into LB9 by AM549 - Sponsor: Jana Hughes - Cosponsors: 0 - Subjects: Revenue Committee - Touches household money: yes - Roll calls: 6 (163 yes, 58 no in all) - Economic provisions PRIA read: 7 ## Summary No summary available. ## Bill overview: provisions PRIA read - New business taxes on vapes and nicotine: cost, medium. Starting January 1, 2026, alternative nicotine products are taxed at 20% of the first owner's price. Other tobacco products not covered elsewhere are also taxed at 20% on the same base. Electronic nicotine devices with more than 3 milliliters are taxed at 10% of the first owner's price. These taxes… - Tougher penalties and seizures for sellers: cost, medium. The Tax Commissioner can suspend or revoke tobacco licenses after a hearing and fine up to $5,000 per violation. Products sold in violation are contraband and can be seized without a warrant. Owners must pay seizure and destruction costs. Businesses covered by the act face the same listing, stampin… - Makers must file monthly cigarette reports: cost, medium. Beginning January 1, 2026, cigarette manufacturers and importers must file a monthly report within 15 days after month end. Reports must list Nebraska sales, brand families, and buyers, including affiliate sales. Timely federal reports under 15 U.S.C. 376 can satisfy the monthly filing. They must a… - New tax on small vape pods: cost, low. Beginning January 1, 2026, devices with 3 milliliters or less are taxed at $0.05 per milliliter. Fractional milliliters are taxed too. The first owner pays the tax, and stores may pass it into prices. - Deadlines for tobacco tax audits: mixed, low. Beginning January 1, 2026, the Tax Commissioner must issue deficiency notices within three years in most cases. The window is six years for no return, fraud to evade tax, or omissions over 25%. Notices may be mailed or personally served. The taxpayer and the agency can agree in writing to extend. T… - All changes start January 1, 2026: mixed, low. The law becomes operative on January 1, 2026. Older tobacco tax statutes listed in the act are repealed that day. Rules now sit in a unified framework for tobacco and nicotine products. - Broader definitions for nicotine and vapes: mixed, low. The law defines “nicotine analogue.” It expands what counts as an electronic nicotine device to include devices and parts that deliver nicotine or its analogues. It broadens “alternative nicotine product,” but still excludes e‑cigarettes, cigarettes, cigars, and FDA‑regulated drugs or devices. It a… ## Sponsors and cosponsors - Sponsor: Jana Hughes, Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-04-25 | legislature | Final Reading | pass | 34 | 10 | | | 2025-03-19 | legislature | Vote | fail | 41 | 0 | 8 | | 2025-03-19 | legislature | Vote | fail | 5 | 24 | 20 | | 2025-03-19 | legislature | Vote | fail | 39 | 0 | 10 | | | legislature | Vote | fail | 39 | 0 | 10 | | | legislature | Vote | fail | 5 | 24 | 20 | ## Actions (27) - 2025-06-06: Provisions/portions of LB125 amended into LB9 by AM549 (legislature) - 2025-04-29: Approved by Governor on April 29, 2025 (legislature) - 2025-04-25: Presented to Governor on April 25, 2025 (legislature) - 2025-04-25: President/Speaker signed (legislature) - 2025-04-25: Passed on Final Reading 34-10*-5 (legislature) - 2025-04-25: Dispensing of reading at large approved (legislature) - 2025-04-25: Conrad FA136 not considered (legislature) - 2025-04-25: Motion to return to Select File failed (legislature) - 2025-04-25: Conrad FA136 filed (legislature) - 2025-04-22: Enrollment and Review ST20 recorded (legislature) - 2025-04-22: Enrollment and Review ST20 filed (legislature) - 2025-04-22: Placed on Final Reading with ST20 (legislature) - 2025-04-17: Advanced to Enrollment and Review for Engrossment (legislature) - 2025-04-17: Enrollment and Review ER31 adopted (legislature) - 2025-03-27: Enrollment and Review ER31 filed (legislature) - 2025-03-27: Placed on Select File with ER31 (legislature) - 2025-03-19: Advanced to Enrollment and Review Initial (legislature) - 2025-03-19: General Affairs AM549 adopted (legislature) - 2025-03-19: Raybould AM646 lost (legislature) - 2025-03-19: Raybould AM646 to AM549 filed (legislature) - 2025-03-12: General Affairs priority bill (legislature) - 2025-03-10: General Affairs AM549 filed (legislature) - 2025-03-10: Placed on General File with AM549 (legislature) - 2025-02-05: Notice of hearing for February 24, 2025 (legislature) - 2025-01-17: Rereferred to General Affairs Committee (legislature) - 2025-01-13: Referred to Revenue Committee (legislature) - 2025-01-09: Date of introduction (legislature) ## Bill text - Introduced, 2025-01-09: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB9.pdf) - Enrolled / Slip Law: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB9.pdf) - Final / Enacted: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB9.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/LB9.pdf) - [Enrolled / Slip Law (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB9.pdf) - [Final / Enacted (PDF)](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB9.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-LB9-109 (as of 2026-10-17).