Nebraska LB901: 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

What the bill says

A bill FOR AN ACT relating to law; to amend sections 77-367, 77-377.01, 77-3,109, 77-3,118, 77-2704.46, 77-27,107, 77-27,235, and 77-5804, Reissue Revised Statutes of Nebraska, sections 77-377.02, 77-382, 77-2704.12, 77-2717, 77-3003.01, 77-3003.02, 77-3004, 77-3006, 77-3012, and 77-6818, Revised Statutes Cumulative Supplement, 2024, and sections 9-1,101, 71-812, 71-3801, 71-3809, 71-3810, 71-3812, 77-202, 77-3,110, 77-2715.07, 77-2734.03, 77-3003, 77-3003.03, and 77-5601, Revised Statutes Supplement, 2025; to adopt the Domestic Violence and Human Trafficking Service Providers Tax Credit Act…

From the enrolled text:

A BILL FOR AN ACT relating to law; to amend sections 77-367, 77-377.01, 77-3,109, 77-3,118, 77-2704.46, 77-27,107, 77-27,235, and 77-5804, Reissue Revised Statutes of Nebraska, sections 77-377.02, 77-382, 77-2704.12, 77-2717, 77-3003.01, 77-3003.02, 77-3004, 77-3006, 77-3012, and 77-6818, Revised Statutes Cumulative Supplement, 2024, and sections 9-1,101, 71-812, 71-3801, 71-3809, 71-3810, 71-3812, 77-202, 77-3,110, 77-2715.07, 77-2734.03, 77-3003, 77-3003.03, and 77-5601, Revised Statutes Supplement, 2025; to adopt the Domestic Violence and Human Trafficking Service Providers Tax Credit Act; to provide for the disclosure of certain confidential information by the Department of Health and Human Services and the Department of Revenue; to provide fees; to change provisions relating to the Behavioral Health Services Fund; to provide an excise tax and change provisions relating to adulterated kratom under the Kratom Consumer Protection Act; to eliminate a property tax exemption; to change the purposes of and money credited to the Department of Revenue Enforcement Fund; to change and provide provisions relating to delinquent taxes and the collection of delinquent taxes; to change provisions relating to a report on tax expenditures; to change and eliminate certain sales and use tax exemptions; to provide an income tax credit; to provide for the registration of a claim for due and owing delinquent taxes as a judgment; to eliminate a renewable energy tax credit as provided; to change provisions relating …