LB1109

Eliminate certain sales and use tax exemptions and a renewable energy tax credit and change provisions relating to the Nebraska Advantage Research and Development Act and the ImagiNE Nebraska Act

Introduced·1/16/26
Introduced Text

Nebraska LB1109 eliminates certain sales and use tax exemptions, a renewable energy tax credit, and modifies provisions relating to the Nebraska.

Nebraska LB1109 eliminates sales and use tax exemptions on various goods and services, including manufacturing, transportation, telecommunications, and certain business activities. It also removes a renewable energy tax credit for new renewable electric generation facilities. The bill changes provisions relating to the Nebraska Advantage Research and Development Act and the ImagiNE Nebraska Act, including the use of credits and the definition of a qualified location.

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  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
In committee
Next
Committee decision

Sponsors

N
1
0
Democratic CaucusRepublican Caucus

Calendar

Feb 4

1:30 PM

Revenue Hearing

History

Feb 20

Legislature

Placed on General File with AM2105

Feb 20

Legislature

Revenue AM2105 filed

Jan 28

Legislature

Notice of hearing for February 04, 2026