Nebraska legislation · 109th Legislature
Nebraska LB865: Provide for exemption from sales tax for purchases of child care supplies, clothing, footwear, and school supplies for a prescribed period
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 LB865 Chairperson: Senator R. Brad von Gillern Committee: Revenue The following constitutes the reasons for this bill and the purposes which are sought to be accomplished thereby: LB865 provides for a temporary sales tax exemption on certain consumer goods. The exemption applies to specified items, including clothing, footwear, childcare items, and school supplies sold below a designated price threshold. The purpose of this legislation is to provide temporary tax relief to consumers particularly at times when families commonly incur increased expenses. Principal Introducer: ________________________________ Senator Jason Prokop
Sponsors
- Jason Prokop (NP, 27) · primary sponsor
Latest actions
- : Indefinitely postponed
- : Cavanaugh, J. name added
- : Notice of hearing for January 22, 2026
- : Referred to Revenue Committee
- : Kauth FA505 filed
- : Date of introduction
Common questions
- What is LB865?
- LB865 is a bill in the Nebraska Legislature (109th Legislature): Provide for exemption from sales tax for purchases of child care supplies, clothing, footwear, and school supplies for a prescribed period.
- What is the status of LB865?
- Failed as of April 17, 2026. Latest action: Indefinitely postponed (April 17, 2026).
- Who sponsored LB865?
- Jason Prokop (NP, 27).
- Where is the official record for LB865?
- On the Nebraska Legislature website: https://nebraskalegislature.gov/bills/view_bill.php?DocumentID=62827
Source: official Nebraska record. Tracked by Delilah, AI for legislation across all 50 states and Congress.