LB28

Provide for an income tax adjustment for tip income

Failed·4/17/26
Introduced Text

Nebraska LB28 proposes an income tax adjustment for tip income.

Nebraska LB28 amends the state's tax code to adjust federal adjusted gross income by reducing it with the amount of tip income received. This adjustment applies to taxable years beginning on or after January 1, 2025. The bill also repeals the original section 77-2716, Revised Statutes Cumulative Supplement, 2024, and replaces it with these new provisions.

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

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Sponsors

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1
0
Democratic CaucusRepublican Caucus

Calendar

Mar 14, 2025

1:30 PM

Hearing

Mar 14, 2025

1:30 PM

Revenue Hearing

History

Apr 17

Legislature

Indefinitely postponed

Feb 18

Legislature

Spivey name added

Jan 7

Legislature

Title printed. Carryover bill