LR464

Interim study to explore the potential for a de minimis personal property tax exemption

Introduced·3/25/26
Introduced Text

Nebraska LR464 proposes an interim study to explore a de minimis personal property tax exemption.

Nebraska LR464 proposes an interim study to explore the potential for a de minimis personal property tax exemption. The study will examine economic purposes, best practices, design considerations, and revenue implications. It will also analyze administrative costs, compliance costs for small businesses, and the impact on county governments. The Revenue Committee will report its findings to the Legislative Council or Legislature.

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

History

Mar 30

Legislature

Referred to Revenue Committee

Mar 25

Legislature

Date of introduction

Mar 25

Legislature

Referred to Executive Board