Nebraska LB1238 changes cigarette tax rates and distribution, and alters taxes on tobacco products.
Nebraska LB1238 modifies the tax on cigarettes and other tobacco products, adjusting the rates and distribution of tax proceeds. The bill sets a new tax rate of thirty percent of the purchase price for cigarettes and snuff, and thirty percent for electronic nicotine delivery systems. It also changes the distribution of tax proceeds, allocating funds to various state funds and programs, including the University of Nebraska Medical Center, the University of Nebraska Eppley Institute for Research in Cancer and Allied Diseases, and other postsecondary institutions for cancer research.
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