NE LB901 | 2025-2026 | 109th Legislature

Status

Completed Legislative Action
Sponsorship: Nonpartisan
Status: Passed on April 7 2026 - 100% progression
Action: 2026-04-17 - Provisions/portions of LB1131 amended into LB901 by AM2406
Text: Latest bill text (Chaptered) [PDF]

Summary

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

Tracking Information

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Title

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

Sponsors


Roll Calls

2026-04-01 - Legislature - Passed on Final Reading with Emergency Clause 36-13*-0 (Y: 36 N: 13 NV: 0 Abs: 0) [PASS]
2026-03-18 - Legislature - Clouse FA1056 adopted (Y: 43 N: 0 NV: 5 Abs: 1) [PASS]
2026-03-18 - Legislature - von Gillern MO520 prevailed (Y: 37 N: 4 NV: 7 Abs: 1) [PASS]
2026-03-18 - Legislature - Hallstrom AM2674 adopted (Y: 36 N: 1 NV: 11 Abs: 1) [PASS]
2026-03-18 - Legislature - Conrad AM2717 adopted (Y: 43 N: 0 NV: 4 Abs: 2) [PASS]
2026-03-18 - Legislature - Kauth AM2599 adopted (Y: 36 N: 0 NV: 11 Abs: 2) [PASS]
2026-03-06 - Legislature - Advanced to Enrollment and Review Initial (Y: 33 N: 1 NV: 11 Abs: 4) [PASS]
2026-03-06 - Legislature - Revenue AM2406 adopted (Y: 35 N: 1 NV: 9 Abs: 4) [PASS]
2026-03-06 - Legislature - von Gillern AM2469 adopted (Y: 31 N: 0 NV: 16 Abs: 2) [PASS]
2026-03-06 - Legislature - von Gillern FA1028 adopted (Y: 33 N: 0 NV: 14 Abs: 2) [PASS]

History

DateChamberAction
2026-04-17LegislatureProvisions/portions of LB1131 amended into LB901 by AM2406
2026-04-17LegislatureProvisions/portions of LB1110 amended into LB901 by AM2406
2026-05-06LegislatureProvisions/portions of LB1109 amended into LB901 by AM2406
2026-04-17LegislatureProvisions/portions of LB920 amended into LB901 by AM2406
2026-04-17LegislatureProvisions/portions of LB901 amended into LB803 by AM3062
2026-04-17LegislatureProvisions/portions of LB890 amended into LB901 by AM2406
2026-04-17LegislatureProvisions/portions of LB873 amended into LB901 by AM2674
2026-04-07LegislatureApproved by Governor on April 7, 2026
2026-04-01LegislaturePresented to Governor on April 1, 2026
2026-04-01LegislaturePresident/Speaker signed
2026-04-01LegislaturePassed on Final Reading with Emergency Clause 36-13*-0
2026-04-01LegislatureDispensing of reading at large approved
2026-04-01LegislatureBostar AM2600 withdrawn
2026-04-01LegislatureRaybould AM2869 withdrawn
2026-04-01LegislatureRaybould AM2728 withdrawn
2026-04-01LegislatureRaybould AM2626 withdrawn
2026-04-01Legislaturevon Gillern MO546 withdrawn
2026-04-01LegislatureConrad MO497 withdrawn
2026-03-25LegislatureEnrollment and Review ST69 recorded
2026-03-25LegislatureEnrollment and Review ST69 filed
2026-03-25LegislaturePlaced on Final Reading with ST69
2026-03-23Legislaturevon Gillern MO546 filed
2026-03-23LegislatureRaybould AM2869 filed
2026-03-18LegislatureRaybould AM2728 filed
2026-03-18LegislatureBostar AM2600 filed
2026-03-18LegislatureRaybould AM2626 filed
2026-03-18LegislatureAdvanced to Enrollment and Review for Engrossment
2026-03-18LegislatureClouse FA1056 adopted
2026-03-18Legislaturevon Gillern MO520 prevailed
2026-03-18Legislaturevon Gillern MO520 Invoke cloture pursuant to Rule 7, Sec. 10 filed
2026-03-18LegislatureClouse FA1056 pending
2026-03-18LegislatureHughes AM2650 withdrawn
2026-03-18LegislatureHallstrom AM2674 adopted
2026-03-18LegislatureHallstrom AM2674 pending
2026-03-18LegislatureHallstrom FA1035 withdrawn
2026-03-18LegislatureConrad FA1034 withdrawn
2026-03-18LegislatureConrad AM2717 adopted
2026-03-18LegislatureConrad FA1033 withdrawn
2026-03-18LegislatureNo objections to unanimous consent request to withdraw and substitute amendment
2026-03-18LegislatureConrad AM2717 filed
2026-03-18LegislatureKauth AM2599 adopted
2026-03-18LegislatureKauth FA541 withdrawn
2026-03-18LegislatureNo objections to unanimous consent request to withdraw and substitute amendment
2026-03-18LegislatureConrad MO496 withdrawn
2026-03-18LegislatureConrad MO495 withdrawn
2026-03-18LegislatureConrad MO494 withdrawn
2026-03-18LegislatureEnrollment and Review ER133 adopted
2026-03-17LegislatureClouse FA1056 filed
2026-03-17LegislatureHughes AM2650 filed
2026-03-17LegislatureHallstrom AM2674 filed
2026-03-17LegislatureKauth AM2599 filed
2026-03-17LegislatureEnrollment and Review ER133 filed
2026-03-17LegislaturePlaced on Select File with ER133
2026-03-06LegislatureHallstrom FA1035 filed
2026-03-06LegislatureAdvanced to Enrollment and Review Initial
2026-03-06LegislatureRevenue AM2406 adopted
2026-03-06LegislatureHallstrom FA1030 withdrawn
2026-03-06LegislatureHallstrom FA1030 filed
2026-03-06LegislatureBrandt FA1029 withdrawn
2026-03-06LegislatureBrandt FA1029 filed
2026-03-06Legislaturevon Gillern AM2469 adopted
2026-03-06Legislaturevon Gillern AM2469 to AM2406 filed
2026-03-06LegislatureConrad FA1034 filed
2026-03-06LegislatureConrad FA1033 filed
2026-03-06LegislatureConrad MO497 Recommit to the Revenue Committee filed
2026-03-06LegislatureConrad MO496 Indefinitely postpone filed
2026-03-06LegislatureConrad MO495 Recommit to the Revenue Committee filed
2026-03-06LegislatureConrad MO494 Bracket until April 17, 2026 filed
2026-03-06LegislatureRevenue AM2406 pending
2026-03-06Legislaturevon Gillern FA1028 adopted
2026-03-06Legislaturevon Gillern FA1028 filed
2026-03-06Legislaturevon Gillern AM2232 withdrawn
2026-03-06Legislaturevon Gillern FA1024 withdrawn
2026-03-06Legislaturevon Gillern FA1023 withdrawn
2026-03-05Legislaturevon Gillern FA1024 filed
2026-03-05Legislaturevon Gillern FA1023 filed
2026-03-04LegislatureRevenue AM2406 filed
2026-03-04LegislaturePlaced on General File with AM2406
2026-02-24Legislaturevon Gillern AM2232 filed
2026-02-18LegislatureRevenue priority bill
2026-02-12LegislatureNotice of hearing for February 25, 2026
2026-01-12LegislatureReferred to Revenue Committee
2026-01-09LegislatureKauth FA541 filed
2026-01-08LegislatureDate of introduction

Nebraska State Sources

TypeSource
Summaryhttps://nebraskalegislature.gov/bills/view_bill.php?DocumentID=63369
Texthttps://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB901.pdf
Texthttps://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB901.pdf
Texthttps://nebraskalegislature.gov/FloorDocs/109/PDF/Engrossed/LB901.pdf
Texthttps://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB901.pdf
Amendmenthttps://nebraskalegislature.gov/FloorDocs/109/PDF/AM/FA541.pdf
Amendmenthttps://nebraskalegislature.gov/FloorDocs/109/PDF/AM/AM2232.pdf
Amendmenthttps://nebraskalegislature.gov/FloorDocs/109/PDF/AM/AM2406.pdf
Amendmenthttps://nebraskalegislature.gov/FloorDocs/109/PDF/AM/FA1023.pdf
Amendmenthttps://nebraskalegislature.gov/FloorDocs/109/PDF/AM/FA1024.pdf
Amendmenthttps://nebraskalegislature.gov/FloorDocs/109/PDF/AM/FA1028.pdf
Amendmenthttps://nebraskalegislature.gov/FloorDocs/109/PDF/AM/AM2469.pdf
Amendmenthttps://nebraskalegislature.gov/FloorDocs/109/PDF/AM/FA1029.pdf
Amendmenthttps://nebraskalegislature.gov/FloorDocs/109/PDF/AM/FA1030.pdf
Amendmenthttps://nebraskalegislature.gov/FloorDocs/109/PDF/AM/MO494.pdf
Amendmenthttps://nebraskalegislature.gov/FloorDocs/109/PDF/AM/MO495.pdf
Amendmenthttps://nebraskalegislature.gov/FloorDocs/109/PDF/AM/MO496.pdf
Amendmenthttps://nebraskalegislature.gov/FloorDocs/109/PDF/AM/FA1033.pdf
Amendmenthttps://nebraskalegislature.gov/FloorDocs/109/PDF/AM/FA1034.pdf
Amendmenthttps://nebraskalegislature.gov/FloorDocs/109/PDF/AM/MO497.pdf
Amendmenthttps://nebraskalegislature.gov/FloorDocs/109/PDF/AM/FA1035.pdf
Amendmenthttps://nebraskalegislature.gov/FloorDocs/109/PDF/AM/ER133.pdf
Amendmenthttps://nebraskalegislature.gov/FloorDocs/109/PDF/AM/FA1056.pdf
Amendmenthttps://nebraskalegislature.gov/FloorDocs/109/PDF/AM/AM2599.pdf
Amendmenthttps://nebraskalegislature.gov/FloorDocs/109/PDF/AM/AM2674.pdf
Amendmenthttps://nebraskalegislature.gov/FloorDocs/109/PDF/AM/AM2650.pdf
Amendmenthttps://nebraskalegislature.gov/FloorDocs/109/PDF/AM/AM2626.pdf
Amendmenthttps://nebraskalegislature.gov/FloorDocs/109/PDF/AM/AM2717.pdf
Amendmenthttps://nebraskalegislature.gov/FloorDocs/109/PDF/AM/AM2600.pdf
Amendmenthttps://nebraskalegislature.gov/FloorDocs/109/PDF/AM/AM2728.pdf
Amendmenthttps://nebraskalegislature.gov/FloorDocs/109/PDF/AM/MO520.pdf
Amendmenthttps://nebraskalegislature.gov/FloorDocs/109/PDF/AM/AM2869.pdf
Amendmenthttps://nebraskalegislature.gov/FloorDocs/109/PDF/AM/MO546.pdf
Amendmenthttps://nebraskalegislature.gov/FloorDocs/109/PDF/AM/ST69.pdf
Supplementhttps://nebraskalegislature.gov/FloorDocs/109/PDF/SI/LB901.pdf
Supplementhttps://nebraskalegislature.gov/FloorDocs/109/PDF/FN/LB901_20260224-125151.pdf
Supplementhttps://nebraskalegislature.gov/FloorDocs/109/PDF/CS/LB901.pdf
Supplementhttps://nebraskalegislature.gov/FloorDocs/109/PDF/FN/LB901_20260318-083421.pdf
Supplementhttps://nebraskalegislature.gov/FloorDocs/109/PDF/FN/LB901_20260325-161400.pdf
Roll Callhttps://nebraskalegislature.gov/bills/view_votes.php?KeyID=13505
Roll Callhttps://nebraskalegislature.gov/bills/view_votes.php?KeyID=13506
Roll Callhttps://nebraskalegislature.gov/bills/view_votes.php?KeyID=13507
Roll Callhttps://nebraskalegislature.gov/bills/view_votes.php?KeyID=13508
Roll Callhttps://nebraskalegislature.gov/bills/view_votes.php?KeyID=13635
Roll Callhttps://nebraskalegislature.gov/bills/view_votes.php?KeyID=13636
Roll Callhttps://nebraskalegislature.gov/bills/view_votes.php?KeyID=13639
Roll Callhttps://nebraskalegislature.gov/bills/view_votes.php?KeyID=13642
Roll Callhttps://nebraskalegislature.gov/bills/view_votes.php?KeyID=13643
Roll Callhttps://nebraskalegislature.gov/bills/view_votes.php?KeyID=13948

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