Nebraska legislation · 109th Legislature
Nebraska LB853: Provide an income tax adjustment related to certain federal tax deductions
Status: Failed, April 17, 2026
What the bill says
From the introduced text:
One Hundred Ninth Legislature - Second Session - 2026 Introducer's Statement of Intent LB853 Chairperson: Senator R. Brad von Gillern Committee: Revenue The following constitutes the reasons for this bill and the purposes that are sought to be accomplished thereby: LB 853 decouples Nebraska from changes to section 168(n) of the Internal Revenue Code of 1986 by H.R. 1. LB 853 increases the business taxable income by the one-hundred percent bonus depreciation on certain manufacturing structures (nonresidential structures) between January 2025 and January 2028. It returns Nebraska to the historical norm of limiting one-hundred percent depreciation deductions to machinery and equipment used for business purposes. Principal Introducer: ________________________________ Senator George Dungan
Sponsors
- George Dungan (NP, 26) · primary sponsor
Latest actions
- : Indefinitely postponed
- : Notice of hearing for February 19, 2026
- : Referred to Revenue Committee
- : Kauth FA493 filed
- : Date of introduction
Common questions
- What is LB853?
- LB853 is a bill in the Nebraska Legislature (109th Legislature): Provide an income tax adjustment related to certain federal tax deductions.
- What is the status of LB853?
- Failed as of April 17, 2026. Latest action: Indefinitely postponed (April 17, 2026).
- Who sponsored LB853?
- George Dungan (NP, 26).
- Where is the official record for LB853?
- On the Nebraska Legislature website: https://nebraskalegislature.gov/bills/view_bill.php?DocumentID=63098
Source: official Nebraska record. Tracked by Delilah, AI for legislation across all 50 states and Congress.