LB131

Include elementary and secondary schools in the Nebraska educational savings plan trust and change tax benefits

Introduced·1/13/25
Introduced Text

Nebraska LB131 expands the Nebraska educational savings plan trust to include elementary and secondary schools and modifies tax benefits.

Nebraska LB131 amends the Nebraska educational savings plan trust to include savings plans for elementary and secondary education. It defines qualified higher education expenses to include tuition, fees, books, supplies, equipment, and computer technology or equipment and Internet access for postsecondary education. The bill also modifies tax benefits by reducing federal adjusted gross income for certain contributions and increasing it for specific capital gains and losses.

Included in complete analysis

  • 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 27, 2025

1:30 PM

Revenue Hearing

Feb 27, 2025

1:30 PM

Hearing

History

Jan 7

Legislature

Title printed. Carryover bill

Jun 6, 2025

Legislature

Provisions/portions of LB131 amended into LB647 by AM1203

Feb 19, 2025

Legislature

Notice of hearing for February 27, 2025