# Nebraska LR11CA: Constitutional amendment to prohibit governmental entities from imposing any taxes other than retail consumption taxes and excise taxes

Nebraska LR11CA, Constitutional amendment to prohibit governmental entities from imposing any taxes other than retail consumption taxes and excise taxes, is a 109th Legislature 1st and 2nd Sessions legislature bill sponsored by Brian Hardin; status failed, last action 2025-02-13 (Bill withdrawn) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/NE-LR11CA-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 LR11CA
- State: Nebraska
- Session: 109th Legislature 1st and 2nd Sessions
- Title: Constitutional amendment to prohibit governmental entities from imposing any taxes other than retail consumption taxes and excise taxes
- Status: failed
- Chamber: legislature
- Introduced: 2025-01-13
- Last action: 2025-02-13, Bill withdrawn
- Sponsor: Brian Hardin
- Cosponsors: 0
- Subjects: Revenue Committee
- Touches household money: no
- Roll calls: 2 (74 yes, 0 no in all)
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Brian Hardin, Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-02-13 | legislature | Vote | fail | 37 | 0 | 12 |
|   | legislature | Vote | fail | 37 | 0 | 12 |

## Actions (5)

- 2025-02-13: Bill withdrawn (legislature)
- 2025-02-13: Hardin MO33 prevailed (legislature)
- 2025-02-11: Hardin MO33 Withdraw LR11CA filed (legislature)
- 2025-01-15: Referred to Revenue Committee (legislature)
- 2025-01-13: Date of introduction (legislature)

## Bill text

- Introduced, 2025-01-13: [PDF](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LR11CA.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/LR11CA.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)
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- [Nebraska state hub](https://policyrisk.com/states/nebraska)
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Source: PRIA, https://policyrisk.com/state-bill/NE-LR11CA-109 (as of 2026-10-17).