Nebraska legislation · 109th Legislature
Nebraska LB468: Change provisions relating to inheritance taxes, change certain fee and tax provisions, and eliminate a sales tax exemption relating to data centers
Status: Failed, April 17, 2026
What the bill says
From the amended text:
AM1069 AM1069 LB468 LB468 MLU - 04/14/2025 MLU - 04/14/2025 AMENDMENTS TO LB468 (Amendments to Standing Committee amendments, AM874) Introduced by Bostar, 29. 1. Strike the original sections and all amendments thereto and insert the following new sections: Section 1. Section 77-2004, Revised Statutes Cumulative Supplement, 2024, is amended to read: 77-2004 (1) In the case of a father, mother, grandfather, grandmother, brother, sister, son, daughter, child or children legally adopted as such in conformity with the laws of the state where adopted, any lineal descendant, any lineal descendant legally adopted as such in conformity with the laws of the state where adopted, any person to whom the deceased for not less than ten years prior to death stood in the acknowledged relation of a parent, or the spouse or surviving spouse of any such persons, the rate of tax shall be: (a) For decedents dying prior to January 1, 2023, one percent of the clear market value of the property received by each person in excess of forty thousand dollars; and (b) For decedents dying on or after January 1, 2023, and prior to January 1, 2027, one percent of the clear market value of the property received by each person in excess of one hundred thousand dollars; . (c) For decedents dying on or after January 1, 2027, …
Sponsors
- Robert Clements (NP, 2) · primary sponsor
Latest actions
- : Indefinitely postponed
- : Clements priority bill
- : Title printed. Carryover bill
- : Bostar AM1437 to AM1430 filed
- : Bostar AM1432 to AM1430 filed
- : Clements MO252 failed
- : Clements MO252 Invoke cloture pursuant to Rule 7, Sec. 10 filed
- : Conrad MO243 pending
- : Clements AM1447 adopted
- : Clements AM1447 pending
Votes
- Select File: MO 243 Conrad Indefinitely Postpone MO 252 Clements CLOTURE (May 13, 2025): 31 yea, 11 nay, passed
- Select File: MO 242 Conrad RECOMMIT TO COMMITTEE (May 13, 2025): 5 yea, 31 nay, failed
- Select File: MO 241 Conrad Bracket until 6/9/25 MO 250 Dungan RECONSIDER (May 13, 2025): 12 yea, 31 nay, failed
- Select File: MO 241 Conrad Bracket until 6/9/25 (May 13, 2025): 9 yea, 30 nay, failed
- Select File: AM 1447 Clements (May 13, 2025): 27 yea, 1 nay, passed
- General File: AM 874 Revenue FA 152 Raybould (April 29, 2025): 2 yea, 30 nay, failed
Common questions
- What is LB468?
- LB468 is a bill in the Nebraska Legislature (109th Legislature): Change provisions relating to inheritance taxes, change certain fee and tax provisions, and eliminate a sales tax exemption relating to data centers.
- What is the status of LB468?
- Failed as of April 17, 2026. Latest action: Indefinitely postponed (April 17, 2026).
- Who sponsored LB468?
- Robert Clements (NP, 2).
- Where is the official record for LB468?
- On the Nebraska Legislature website: https://nebraskalegislature.gov/bills/view_bill.php?DocumentID=58985
Source: official Nebraska record. Tracked by Delilah, AI for legislation across all 50 states and Congress.