LB920

Change provisions relating to the advertisement, operation, use, and taxation of cash devices, the distribution of tax proceeds, and violations under the Mechanical Amusement Device Tax Act and create the Nebraska Child Care Aid Fund

Failed·4/17/26
Introduced Text

Nebraska LB920 amends the Mechanical Amusement Device Tax Act, regulating cash devices, advertising, and taxation.

Nebraska LB920 modifies the Mechanical Amusement Device Tax Act by introducing new rules for cash devices. It mandates that distributors and operators must ensure cash devices are not marketed to minors and restricts the number of devices based on the establishment's size. The bill also requires age verification mechanisms for cash devices and prohibits charging fees for prize payments. It establishes a tax on cash devices, with proceeds distributed to various state funds, including the newly created Nebraska Child Care Aid Fund.

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

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Sponsors

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1
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Democratic CaucusRepublican Caucus

Calendar

Jan 28

1:30 PM

Revenue Hearing

History

Apr 17

Legislature

Indefinitely postponed

Apr 17

Legislature

Provisions/portions of LB920 amended into LB901 by AM2406

Jan 21

Legislature

Notice of hearing for January 28, 2026