Nebraska legislation · 109th Legislature
Nebraska LB815: Provide for a tax on diesel fuels, change provisions relating to refunds for motor fuel taxes, the petroleum release remedial action fee, and the Motor Fuel Tax Enforcement and Collection Cash Fund, change and eliminate provisions of the Ethanol Development Act, and eliminate the Ethanol Production Incentive Cash Fund
Status: Signed into law, April 17, 2026
What the bill says
A bill FOR AN ACT relating to fuels; to amend sections 66-726, 66-1331, 66-1332, 66-1333, 66-1337, 66-1338, and 66-1340, Reissue Revised Statutes of Nebraska, and sections 66-489, 66-739, 66-1334, 66-1335, and 66-1521, Revised Statutes Cumulative Supplement, 2024; to provide for a tax on certain diesel fuels; to change provisions relating to refunds for motor fuel taxes; to change provisions relating to the Motor Fuel Tax Enforcement and Collection Cash Fund; to change and eliminate provisions of the Ethanol Development Act; to provide, change, and eliminate definitions…
From the enrolled text:
A BILL FOR AN ACT relating to fuels; to amend sections 66-726, 66-1331, 66-1332, 66-1333, 66-1337, 66-1338, and 66-1340, Reissue Revised Statutes of Nebraska, and sections 66-489, 66-739, 66-1334, 66-1335, and 66-1521, Revised Statutes Cumulative Supplement, 2024; to provide for a tax on certain diesel fuels; to change provisions relating to refunds for motor fuel taxes; to change provisions relating to the Motor Fuel Tax Enforcement and Collection Cash Fund; to change and eliminate provisions of the Ethanol Development Act; to provide, change, and eliminate definitions; to change provisions relating to the petroleum release remedial action fee; to eliminate the Ethanol Production Incentive Cash Fund; to harmonize provisions; to provide operative dates; to repeal the original sections; and to outright repeal sections 66-1342, 66-1344.01, 66-1345, 66-1345.05, and 66-1348, Reissue Revised Statutes of Nebraska, and section 66-1344, Revised Statutes Supplement, 2025. Section 1. Section 66-489, Revised Statutes Cumulative Supplement, 2024, is amended to read: 66-489 (1)(a) At the time of filing the return required by section 66-488, such producer, supplier, distributor, wholesaler, or importer shall, in addition to the tax imposed pursuant to sections 66-489.02, 66-4,140, 66-4,145, and 66-4,146 and in addition to the other taxes provided for by law, pay a tax in an amount set in subdivision (b) of this subsection upon all motor fuels as shown by such …