All Roll Calls
Yes: 657 • No: 26
NebraskaLB901109th Legislature 1st and 2nd SessionslegislatureWALLET
Adopt the Domestic Violence and Human Trafficking Service Providers Tax Credit Act, change provisions related to the confidentiality of shared information, the distribution of certain tax revenue, contracts between the Tax Commissioner and collection agencies, the collection and enforcement of delinquent income tax claims, the ImagiNE Nebraska Act, the Kratom Consumer Protection Act, the Mechanical Amusement Device Tax Act, and the Nebraska Advantage Research and Development Act, provide for fees, provide an excise tax on kratom, eliminate certain personal property and sales and use tax exemptions and a tax credit, and terminate the Department of Revenue Miscellaneous Receipts Fund
Sponsored By: Revenue Committee
Signed by Governor
Revenue Committee
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Bill Overview
Analyzed Economic Effects
25 provisions identified: 5 benefits, 10 costs, 10 mixed.
Lower tax on cash-device revenue
Beginning July 1, 2025, the tax on each cash device’s net operating revenue is 5% (down from 10%). File and pay each quarter on January 1, April 1, July 1, and October 1 for the prior quarter. You must report both gross and net operating revenue with each filing.
Refundable credits for victim service groups
Starting January 1, 2027, Nebraska provides $3,000,000 each year in refundable tax credits for groups that help victims of domestic violence and human trafficking. The law sets how the money is split, including set amounts for tribal programs, a statewide coalition, equal shares to shelters, and shares based on population and service-area size. Groups can sell their credits to other taxpayers. Individuals, estates, trusts, and corporations that meet the law’s rules can claim these credits. The Department of Revenue sets the forms and rules to run the program.
Higher fees for cash-device businesses
Starting January 1, 2025, distributors pay $200 per device for a two‑year license, capped at $10,000. Manufacturers must buy a two‑year license for $10,000. The device skill‑determination application fee is $500 before January 1, 2027, and $650 on or after that date. The annual decal fee is $250 per device before January 1, 2027, and $350 on or after that date; decals must be displayed. For 2027 and later years, non‑cash mechanical amusement devices owe a $70 per‑device occupation tax each year. Beginning January 1, 2027, the Department raises these listed fees each January 1 by the Midwest CPI percent change.
Stronger kratom safety rules and penalties
Processors and retailers face civil fines for violations: up to $1,000 for a first, up to $5,000 for a second, and $5,000 to $20,000 for later violations. After a third violation, a processor’s products cannot be sold in Nebraska for three years. If the Department has evidence a product may be adulterated, it can require independent lab testing and halt sales until cleared. The Attorney General can enforce these rules under state consumer laws, and a finding of adulteration is evidence of a violation. A new violation after four clean years counts as a first, and retailers can avoid a violation if they reasonably relied in good faith on a processor’s claims.
Mixed changes to R&D tax credit
Beginning July 1, 2026, you can elect to take the Nebraska R&D credit as a refundable income tax credit, and pass-through owners can use distributed credits to lower their income tax. You may also file quarterly to claim refunds of state sales and use taxes tied to the credit. But pre–year-end refunds are capped at the state sales and use tax actually paid on qualifying costs, and no interest is paid on any refunded tax.
Housing help for adults with serious illness
The Behavioral Health Services Fund pays for housing help for very low‑income adults with serious mental illness or substance use disorder. Help can cover rent, utilities, deposits, and landlord risk costs. If all housing help is fully met, up to 20% may buy or fix housing. Money sent from section 77-3012 is allocated to the region where the cash device made the revenue.
ImagiNE rules for out-of-state sales
Starting July 1, 2026, a location can qualify for ImagiNE incentives if 75% or more of its revenue is from sales delivered to customers outside Nebraska and the location is not mainly in certain excluded NAICS sectors. Nebraska also adds Waste Treatment and Disposal (NAICS 5622) as a qualifying activity. The majority activity at a site is measured by employee count, unless the director sets another better method for an industry.
Per-kWh credit for new renewables
Nebraska defines per‑kilowatt‑hour credits for power made by new renewable facilities for electricity generated from July 14, 2006, through June 30, 2026. Each facility can earn credits for up to 10 years. Credits can lower income tax or be claimed as quarterly sales tax refunds, but no interest is paid on refunds. All taxpayers together can use only $50,000 in these credits, and those who had a listed sales tax exemption as of June 30, 2026, cannot claim them.
State debts taken from gaming winnings
On a start date set by the Tax Commissioner, distributors must check the state’s system before paying cash device winnings. If you owe the state, they must deduct what you owe and send it to the Department of Revenue. You receive only the remaining winnings.
New fees on delinquent tax bills
If your tax bill is delinquent, the Department adds a collection fee of $25 or 10% of the tax, whichever is more. When it issues an assessment or deficiency notice, it adds a fee of $25 or 10% of the liability and recalculates it if the bill later becomes due at a higher amount. The Department also adds its actual collection costs to what you owe.
Private collectors and tax debt rules
The Department must contract for tools to find nonfilers and nonpayers and can assign delinquent claims to licensed collection agencies. A tax claim is delinquent if it is over six months past due after at least three mailed notices, including one warning of referral. Collection agency fees are capped at 50% of what is collected. Agencies must send the rest to the Tax Commissioner within 45 days.
Tighter limits and checks on cash devices
Most stores may have no more than four cash devices. Large stores (over 4,000 sq. ft.) may place one per 1,000 sq. ft., up to 15. Fraternal and veterans groups keep their exceptions. Distributor and manufacturer applicants and licensees must be fingerprinted, pass FBI checks, and pay related costs. The Department of Revenue approves device locations, may require approval to move a device, and can set location standards like separate entrances and staffing.
Stronger tools to collect unpaid taxes
The Tax Commissioner can register unpaid income tax claims as court judgments in Lancaster County. The Commissioner can hire agents or lawyers to collect, set their pay, and require bonds. Nebraska can also make collection agreements with other states and Washington, D.C.
How Nebraska splits device tax money
Starting July 1, 2025, the state divides net operating revenue taxes from cash devices by set percentages across state funds and local governments. Non‑cash occupation tax receipts are split 20% to the Department of Revenue Enforcement Fund and 80% to the General Fund. These rules change where the money goes, not the tax rates paid.
Some tax laws end in 2026–27
On July 1, 2026, Nebraska repeals several listed tax statutes, and more listed sections are repealed on January 1, 2027. Programs or rules tied to those sections end on those dates.
10% tax on kratom sales
Starting January 1, 2027, kratom retail sales are taxed at 10% in addition to other taxes. Retailers must keep electronic sales records, file monthly returns by the 20th, and send in the tax. Money goes to the state’s General Fund.
Charges for tax reports and lists
The Department of Revenue may charge for certain publications and nonconfidential listings at production cost. Money collected is credited to the Department of Revenue Enforcement Fund. Starting October 1, 2024, investment earnings on that fund go to the General Fund.
Fees for gaming publications and copies
The Charitable Gaming Division may charge for its publications at cost and charge per‑page copy fees. Collected fees go to the Charitable Gaming Operations Fund.
New $25–$40 tax filing fees
A $40 fee can be required when you file a petition to redetermine a tax demand or deficiency. You can apply to be found indigent; if approved, you do not pay the $40. Each application to waive interest or penalty must include a $25 fee. Each written request for a certificate of no tax due must include a $25 fee.
Old gaming and health laws repealed
The law repeals listed sections in tax, gaming, and health statutes. This removes older provisions to align with the new rules in this act.
Tax and health agencies share data
By October 31, 2026, the Department of Health and Human Services and the Department of Revenue must share confidential records with each other when needed to run their programs. The receiving agency can use the records only for proper administration. The same privacy rules and penalties continue to apply to the shared records.
Revenue fund closed, money to enforcement
On July 1, 2026, the Department of Revenue Miscellaneous Receipts Fund ends. The State Treasurer must move any money left to the Department of Revenue Enforcement Fund. This shifts funds to support tax enforcement.
When these tax changes start
Parts of the law start on July 1, 2026. Other parts start on January 1, 2027. Some sections start three months after the legislative session ends. The act also has an emergency clause so specified parts take effect upon passage and approval.
How gaming tax money is split
Forty percent of listed charitable gaming taxes goes to the Charitable Gaming Division for enforcement and to support the problem gambling commission. Sixty percent goes to the General Fund. The Division also uses section 77-3012 receipts to enforce the Mechanical Amusement Device Tax Act and maintain the central server. Any unused part of the 40% is distributed as statute allows.
State must publish tax break losses
The Department of Revenue must publish a tax expenditure report. It lists exemptions, deductions, credits, and estimates of revenue lost, including from untaxed household services. It also reviews major exemptions and lists sales and use tax breaks by category.
Sponsors & Cosponsors
Sponsor
Revenue Committee
Affiliation unavailable
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
legislature vote • 4/24/2026
Vote
Yes: 35 • No: 1 • Other: 13
legislature vote • 4/24/2026
Vote
Yes: 43 • No: 0 • Other: 6
legislature vote • 4/24/2026
Vote
Yes: 37 • No: 4 • Other: 8
legislature vote • 4/24/2026
Vote
Yes: 36 • No: 1 • Other: 12
legislature vote • 4/24/2026
Vote
Yes: 43 • No: 0 • Other: 6
legislature vote • 4/24/2026
Vote
Yes: 36 • No: 0 • Other: 13
legislature vote • 4/24/2026
Vote
Yes: 31 • No: 0 • Other: 18
legislature vote • 4/24/2026
Vote
Yes: 33 • No: 0 • Other: 16
legislature vote • 4/1/2026
Final Reading
Yes: 36 • No: 13
legislature vote • 3/18/2026
Vote
Yes: 43 • No: 0 • Other: 6
legislature vote • 3/18/2026
Vote
Yes: 36 • No: 0 • Other: 13
legislature vote • 3/18/2026
Vote
Yes: 43 • No: 0 • Other: 6
legislature vote • 3/18/2026
Vote
Yes: 36 • No: 1 • Other: 12
legislature vote • 3/18/2026
Vote
Yes: 37 • No: 4 • Other: 8
legislature vote • 3/6/2026
Vote
Yes: 31 • No: 0 • Other: 18
legislature vote • 3/6/2026
Vote
Yes: 35 • No: 1 • Other: 13
legislature vote • 3/6/2026
Vote
Yes: 33 • No: 1 • Other: 15
legislature vote • 3/6/2026
Vote
Yes: 33 • No: 0 • Other: 16
Actions Timeline
Approved by Governor on April 7, 2026
4/7/2026legislatureConrad MO497 withdrawn
4/1/2026legislaturevon Gillern MO546 withdrawn
4/1/2026legislatureRaybould AM2626 withdrawn
4/1/2026legislatureRaybould AM2728 withdrawn
4/1/2026legislatureRaybould AM2869 withdrawn
4/1/2026legislatureBostar AM2600 withdrawn
4/1/2026legislatureDispensing of reading at large approved
4/1/2026legislaturePassed on Final Reading with Emergency Clause 36-13*-0
4/1/2026legislaturePresident/Speaker signed
4/1/2026legislaturePresented to Governor on April 1, 2026
4/1/2026legislaturePlaced on Final Reading with ST69
3/25/2026legislatureEnrollment and Review ST69 filed
3/25/2026legislatureEnrollment and Review ST69 recorded
3/25/2026legislatureRaybould AM2869 filed
3/23/2026legislaturevon Gillern MO546 filed
3/23/2026legislatureEnrollment and Review ER133 adopted
3/18/2026legislatureConrad MO494 withdrawn
3/18/2026legislatureConrad MO495 withdrawn
3/18/2026legislatureConrad MO496 withdrawn
3/18/2026legislatureNo objections to unanimous consent to withdraw and substitute amendment
3/18/2026legislatureKauth FA541 withdrawn
3/18/2026legislatureKauth AM2599 adopted
3/18/2026legislatureNo objections to unanimous consent to withdraw and substitute amendment
3/18/2026legislatureConrad FA1033 withdrawn
3/18/2026legislature
Bill Text
Introduced
4/7/2026
Enrolled / Slip Law
Final / Enacted