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NebraskaLB954109th Legislature 1st and 2nd Sessionslegislature

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, 1 costs, 0 mixed.

Selling part of a business lowers Tier 6 credits

Businesses with a Tier 6 Nebraska Advantage agreement face a new rule when they sell part of the business. If they sell or transfer operations to a buyer outside their corporate group and those operations keep running, the Department of Revenue recalculates base-year employees. It subtracts the equivalent workers at the sold operations from the base-year count on the last Form 312N filed before the sale, after the project met its job and investment targets. The recalculation does not apply if the sold operations shut down within 24 months or if the sale’s main purpose was to close a location. Credits already earned before the sale do not change; the rule applies to agreements signed after December 31, 2016.

Sponsors & Cosponsors

Sponsor

  • R. Brad von Gillern

    Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 143 • No: 4

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

legislature vote • Unknown

Vote

Yes: 35 • No: 0 • Other: 14

Actions Timeline

  1. Approved by Governor on April 14, 2026

    4/14/2026legislature

  2. Presented to Governor on April 9, 2026

    4/9/2026legislature

  3. President/Speaker signed

    4/9/2026legislature

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

    4/9/2026legislature

  5. Placed on Final Reading

    3/17/2026legislature

  6. Advanced to Enrollment and Review for Engrossment

    3/6/2026legislature

  7. von Gillern AM2209 adopted

    3/6/2026legislature

  8. Kauth FA610 withdrawn

    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

    1/12/2026

    PDF

  • Enrolled / Slip Law

    PDF

  • Final / Enacted

    PDF

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