Nebraska Legislature Bill 647

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Completed Legislative Action
Sponsorship: Nonpartisan
Status: Passed on June 6 2025 - 100% progression
Action: 2025-06-06 - Provisions/portions of LB709 amended into LB647 by AM1202
Text: Latest bill text (Chaptered) [PDF]

Adopt the Recreational Trail Easement Property Tax Exemption Act and the Adoption Tax Credit Act and change provisions relating to budget limitations, property tax request authority, municipal occupation taxes, real property assessments, the Property Tax Request Act, income tax credits, taxation of business entities, the School District Property Tax Relief Act, and the Nebraska educational savings plan trust

Adopt the Recreational Trail Easement Property Tax Exemption Act and the Adoption Tax Credit Act and change provisions relating to budget limitations, property tax request authority, municipal occupation taxes, real property assessments, the Property Tax Request Act, income tax credits, taxation of business entities, the School District Property Tax Relief Act, and the Nebraska educational savings plan trust

Senate Revenue Committee

2025-05-30 - Legislature - Motion to return to Select File failed (Y: 11 N: 33 NV: 4 Abs: 1) [FAIL]
2025-05-30 - Legislature - von Gillern MO343 prevailed (Y: 35 N: 13 NV: 0 Abs: 1) [PASS]
2025-05-30 - Legislature - Cavanaugh, M. MO340 failed (Y: 11 N: 31 NV: 5 Abs: 2) [FAIL]
2025-05-30 - Legislature - Cavanaugh, M. MO298 failed (Y: 10 N: 31 NV: 5 Abs: 3) [FAIL]
2025-05-30 - Legislature - Passed on Final Reading with Emergency Clause 35-13-1 (Y: 35 N: 13 NV: 0 Abs: 1) [PASS]
2025-05-09 - Legislature - Advanced to Enrollment and Review for Engrossment (Y: 28 N: 6 NV: 10 Abs: 5) [PASS]
2025-05-09 - Legislature - Dungan FA200 lost (Y: 16 N: 28 NV: 0 Abs: 5) [FAIL]
2025-05-09 - Legislature - Sanders AM1360 adopted (Y: 33 N: 0 NV: 13 Abs: 3) [PASS]
2025-04-29 - Legislature - Advanced to Enrollment and Review Initial (Y: 39 N: 0 NV: 9 Abs: 1) [PASS]
2025-04-29 - Legislature - Revenue AM1202 adopted (Y: 42 N: 0 NV: 6 Abs: 1) [PASS]
2025-04-29 - Legislature - Quick AM1107 adopted (Y: 42 N: 0 NV: 6 Abs: 1) [PASS]
2025-04-29 - Legislature - Revenue AM1203 adopted (Y: 32 N: 11 NV: 4 Abs: 2) [PASS]

Date	Chamber	Action
2025-06-06	Legislature	Provisions/portions of LB709 amended into LB647 by AM1202
2025-06-06	Legislature	Provisions/portions of LB628 amended into LB647 by AM1202
2025-06-06	Legislature	Provisions/portions of LB566 amended into LB647 by AM1107
2025-06-06	Legislature	Provisions/portions of LB401 amended into LB647 by AM1202
2025-06-06	Legislature	Provisions/portions of LB314 amended into LB647 by AM1360
2025-06-06	Legislature	Provisions/portions of LB242 amended into LB647 by AM1202
2025-06-06	Legislature	Provisions/portions of LB131 amended into LB647 by AM1203
2025-06-06	Legislature	Approved by Governor on June 4, 2025
2025-05-30	Legislature	Presented to Governor on May 30, 2025
2025-05-30	Legislature	President/Speaker signed
2025-05-30	Legislature	Passed on Final Reading with Emergency Clause 35-13*-1
2025-05-30	Legislature	Dispensing of reading at large approved
2025-05-30	Legislature	Cavanaugh, M. AM1640 not considered
2025-05-30	Legislature	Motion to return to Select File failed
2025-05-30	Legislature	von Gillern MO343 prevailed
2025-05-30	Legislature	von Gillern MO343 Invoke cloture pursuant to Rule 7, Sec. 10 filed
2025-05-30	Legislature	Cavanaugh, M. AM1640 filed
2025-05-30	Legislature	Cavanaugh, M. FA289 not considered
2025-05-30	Legislature	Motion to return to Select File withdrawn
2025-05-30	Legislature	Cavanaugh, M. MO340 failed
2025-05-30	Legislature	Cavanaugh, M. MO340 Reconsider the vote taken on MO298 filed
2025-05-30	Legislature	Cavanaugh, M. MO298 failed
2025-05-27	Legislature	Cavanaugh, M. FA289 filed
2025-05-27	Legislature	Cavanaugh, M. MO298 Recommit to the Revenue Committee filed
2025-05-19	Legislature	Enrollment and Review ST35 recorded
2025-05-19	Legislature	Enrollment and Review ST35 filed
2025-05-19	Legislature	Placed on Final Reading with ST35
2025-05-09	Legislature	Advanced to Enrollment and Review for Engrossment
2025-05-09	Legislature	Dungan FA200 lost
2025-05-09	Legislature	Dungan FA200 filed
2025-05-09	Legislature	Sorrentino AM1311 withdrawn
2025-05-09	Legislature	Raybould AM1255 withdrawn
2025-05-09	Legislature	Sanders AM1360 adopted
2025-05-09	Legislature	Sanders AM1360 filed
2025-05-09	Legislature	Sanders FA80 withdrawn
2025-05-09	Legislature	No objections to unanimous consent to withdraw and substitute amendment
2025-05-09	Legislature	Enrollment and Review ER70 adopted
2025-05-08	Legislature	Sorrentino AM1311 filed
2025-05-06	Legislature	Enrollment and Review ER70 filed
2025-05-06	Legislature	Placed on Select File with ER70
2025-05-01	Legislature	Raybould AM1255 filed
2025-04-29	Legislature	Advanced to Enrollment and Review Initial
2025-04-29	Legislature	Revenue AM1202 adopted
2025-04-29	Legislature	Quick AM1107 adopted
2025-04-29	Legislature	Revenue AM1203 adopted
2025-04-29	Legislature	Revenue AM1202 pending
2025-04-29	Legislature	Revenue AM1202 filed
2025-04-29	Legislature	Revenue AM1203 filed
2025-04-29	Legislature	Revenue AM994 divided
2025-04-28	Legislature	Quick AM1107 to AM994 filed
2025-04-16	Legislature	Revenue AM994 filed
2025-04-16	Legislature	Placed on General File with AM994
2025-04-02	Legislature	Sanders FA80 filed
2025-03-13	Legislature	Revenue priority bill
2025-03-12	Legislature	Notice of hearing for March 26, 2025
2025-01-24	Legislature	Referred to Revenue Committee
2025-01-22	Legislature	Date of introduction

Type	Source
Summary	https://nebraskalegislature.gov/bills/view_bill.php?DocumentID=59695
Text	https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB647.pdf
Text	https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB647.pdf
Text	https://nebraskalegislature.gov/FloorDocs/109/PDF/Engrossed/LB647.pdf
Text	https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB647.pdf
Amendment	https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/FA80.pdf
Amendment	https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/AM994.pdf
Amendment	https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/AM1107.pdf
Amendment	https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/AM1203.pdf
Amendment	https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/AM1202.pdf
Amendment	https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/AM1255.pdf
Amendment	https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/ER70.pdf
Amendment	https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/AM1311.pdf
Amendment	https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/AM1360.pdf
Amendment	https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/FA200.pdf
Amendment	https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/ST35.pdf
Amendment	https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/MO298.pdf
Amendment	https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/FA289.pdf
Amendment	https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/MO340.pdf
Amendment	https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/MO343.pdf
Amendment	https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/AM1640.pdf
Supplement	https://nebraskalegislature.gov/FloorDocs/109/PDF/SI/LB647.pdf
Supplement	https://nebraskalegislature.gov/FloorDocs/109/PDF/FN/LB647_20250325-105845.pdf
Supplement	https://nebraskalegislature.gov/FloorDocs/109/PDF/CS/LB647.pdf
Supplement	https://nebraskalegislature.gov/FloorDocs/109/PDF/FN/LB647_20250505-151030.pdf
Supplement	https://nebraskalegislature.gov/FloorDocs/109/PDF/FN/LB647_20250515-115924.pdf
Roll Call	https://nebraskalegislature.gov/bills/view_votes.php?KeyID=12287
Roll Call	https://nebraskalegislature.gov/bills/view_votes.php?KeyID=12288
Roll Call	https://nebraskalegislature.gov/bills/view_votes.php?KeyID=12290
Roll Call	https://nebraskalegislature.gov/bills/view_votes.php?KeyID=12291
Roll Call	https://nebraskalegislature.gov/bills/view_votes.php?KeyID=12486
Roll Call	https://nebraskalegislature.gov/bills/view_votes.php?KeyID=12490
Roll Call	https://nebraskalegislature.gov/bills/view_votes.php?KeyID=12491
Roll Call	https://nebraskalegislature.gov/bills/view_votes.php?KeyID=13001
Roll Call	https://nebraskalegislature.gov/bills/view_votes.php?KeyID=12995
Roll Call	https://nebraskalegislature.gov/bills/view_votes.php?KeyID=12997
Roll Call	https://nebraskalegislature.gov/bills/view_votes.php?KeyID=12998
Roll Call	https://nebraskalegislature.gov/bills/view_votes.php?KeyID=12999