LB931

Provide an income tax credit related to premium payments for a qualified health plan

Introduced·1/9/26
Introduced Text

Nebraska LB931 provides an income tax credit related to premium payments for a qualified health plan.

Nebraska LB931 amends the state's tax code to provide various income tax credits. These credits include a refundable credit for parents of stillborn children, a nonrefundable credit for individuals purchasing a residence in extremely blighted areas, and a refundable credit for individuals receiving a premium assistance credit under federal law. The bill also includes credits for contributions to certified community betterment programs, income tax credits for qualified beginning farmers, and credits for investment in biodiesel facilities.

Included in complete analysis

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

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Where it stands

Current
Revenue Committee
Next
Committee decision

Sponsors

N
1
0
Democratic CaucusRepublican Caucus

Calendar

Feb 25

1:30 PM

Revenue Hearing

History

Feb 12

Legislature

Notice of hearing for February 25, 2026

Jan 13

Legislature

Referred to Revenue Committee

Jan 12

Legislature

Kauth FA590 filed