# Nebraska LB920: Change provisions relating to the advertisement, operation, use, and taxation of cash devices, the distribution of tax proceeds, and violations under the Mechanical Amusement Device Tax Act and create the Nebraska Child Care Aid Fund

Nebraska LB920, Change provisions relating to the advertisement, operation, use, and taxation of cash devices, the distribution of tax proceeds, and violations under the Mechanical Amusement Device Tax Act and create the Nebraska Child Care Aid Fund, is a 109th Legislature 1st and 2nd Sessions legislature bill sponsored by Ashlei Spivey; status failed, last action 2026-04-17 (Provisions/portions of LB920 amended into LB901 by AM2406) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/NE-LB920-109
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Nebraska LB920
- State: Nebraska
- Session: 109th Legislature 1st and 2nd Sessions
- Title: Change provisions relating to the advertisement, operation, use, and taxation of cash devices, the distribution of tax proceeds, and violations under the Mechanical Amusement Device Tax Act and create the Nebraska Child Care Aid Fund
- Status: failed
- Chamber: legislature
- Introduced: 2026-01-09
- Last action: 2026-04-17, Provisions/portions of LB920 amended into LB901 by AM2406
- Sponsor: Ashlei Spivey
- 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: Ashlei Spivey, Senate

## Actions (9)

- 2026-04-17: Provisions/portions of LB920 amended into LB901 by AM2406 (legislature)
- 2026-04-17: Indefinitely postponed (legislature)
- 2026-01-21: Notice of hearing for January 28, 2026 (legislature)
- 2026-01-13: Referred to Revenue Committee (legislature)
- 2026-01-09: Spivey FA562 filed (legislature)
- 2026-01-09: Spivey FA561 filed (legislature)
- 2026-01-09: Spivey FA560 filed (legislature)
- 2026-01-09: Kauth FA559 filed (legislature)
- 2026-01-09: Date of introduction (legislature)

## Bill text

- Introduced, 2026-01-09: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB920.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/LB920.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)
- [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-LB920-109 (as of 2026-10-17).