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LB901

Adopt the Domestic Violence and Human Trafficking Service Providers Tax Credit Act, change provisions related to the confidentiality of shared information, the distribution of certain tax revenue, contracts between the Tax Commissioner and collection agencies, the collection and enforcement of delinquent income tax claims, the ImagiNE Nebraska Act, the Kratom Consumer Protection Act, the Mechanical Amusement Device Tax Act, and the Nebraska Advantage Research and Development Act, provide for fees, provide an excise tax on kratom, eliminate certain personal property and sales and use tax exemptions and a tax credit, and terminate the Department of Revenue Miscellaneous Receipts Fund

Complete·4/7/26

Nebraska LB901 modifies sales tax rates, revenue distribution, and fund allocations for various purposes.

Nebraska LB901 adjusts the sales tax rates for different periods, specifies how tax revenue is distributed among various funds, and modifies the allocation of tax proceeds. It sets new rates for sales and use taxes, effective from July 1, 2027, and details how the revenue from these taxes will be credited to specific funds, including the General Fund, Highway Trust Fund, Highway Allocation Fund, and others. The bill also repeals certain sections related to tax rates and revenue distribution.

Included in complete analysis

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

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Sponsors

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Democratic CaucusRepublican Caucus

Roll Call Votes

36 Yea

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13 Nay

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Calendar

Feb 25

1:30 PM

Revenue Hearing

History

May 6

Legislature

Provisions/portions of LB1109 amended into LB901 by AM2406

Apr 17

Legislature

Provisions/portions of LB873 amended into LB901 by AM2674

Apr 17

Legislature

Provisions/portions of LB890 amended into LB901 by AM2406