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NebraskaLB954109th Legislature 1st and 2nd SessionslegislatureWALLET

Provide for the recalculation of certain base-year employees under the Nebraska Advantage Act

Sponsored By: R. Brad von Gillern

Signed by Governor

Revenue Committee

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 0 costs, 1 mixed.

Nebraska Advantage: new job baseline rules

Tier 6 Nebraska Advantage projects signed after Dec. 27, 2016, and that have met required jobs and investment, follow new job‑baseline rules after a sale. If a company sells part of the covered operations to a separate company outside its unitary group and the work continues, the Department of Revenue lowers the base‑year employee count. It subtracts the equivalent employees at the sold operations from the base‑year count on the last Form 312N filed before the sale. This does not apply if the buyer stops all operations within 24 months or if the main purpose was to close a location, and credits and incentives earned before the sale stay the same. The act also repeals an old Nebraska Advantage section to align the statute with these rules; this cleanup does not change credits by itself.

Sponsors & Cosponsors

Sponsor

  • R. Brad von Gillern

    legislature

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 143 • No: 4

legislature vote • 4/24/2026

Vote

Yes: 35 • No: 0 • Other: 14

legislature vote • 4/9/2026

Final Reading

Yes: 44 • No: 3

legislature vote • 3/6/2026

Vote

Yes: 35 • No: 0 • Other: 14

legislature vote • 2/19/2026

Vote

Yes: 29 • No: 1 • Other: 19

Actions Timeline

  1. Approved by Governor on April 14, 2026

    4/17/2026legislature

  2. Passed on Final Reading 44-3*-2

    4/9/2026legislature

  3. President/Speaker signed

    4/9/2026legislature

  4. Presented to Governor on April 9, 2026

    4/9/2026legislature

  5. Placed on Final Reading

    3/17/2026legislature

  6. Kauth FA610 withdrawn

    3/6/2026legislature

  7. von Gillern AM2209 adopted

    3/6/2026legislature

  8. Advanced to Enrollment and Review for Engrossment

    3/6/2026legislature

  9. von Gillern AM2209 filed

    2/27/2026legislature

  10. Placed on Select File

    2/26/2026legislature

  11. Advanced to Enrollment and Review Initial

    2/19/2026legislature

  12. Placed on General File

    2/6/2026legislature

  13. Notice of hearing for January 30, 2026

    1/22/2026legislature

  14. Referred to Revenue Committee

    1/14/2026legislature

  15. Kauth FA610 filed

    1/13/2026legislature

  16. Date of introduction

    1/12/2026legislature

Bill Text

  • Introduced

    4/17/2026

    PDF

  • Enrolled / Slip Law

    PDF

  • Final / Enacted

    PDF

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