Nebraska LB1160: Change provisions relating to civil procedure, decedents' estates, trusts, and inheritance taxes

What the bill says

From the introduced text:

One Hundred Ninth Legislature - Second Session - 2026 Introducer's Statement of Intent LB1160 Chairperson: Senator Mike Jacobson Committee: Banking, Commerce and Insurance The following constitute the reasons for this bill and the purposes which are sought to be accomplished thereby: LB1160 aims to update and clarify Nebraska law related to estate planning and probate and trust practices. Specifically, it increases financial allowances for surviving spouses and children in decedents' estates starting January 1, 2027, reflecting inflation or cost-of-living adjustments. The bill updates and expands definitions and procedures regarding trusts, including codifying how contracts to create or not revoke a trust must be established, and specifying that "no-contest" clauses in trusts are unenforceable when there is probable cause for a contest in the same was as such clauses are unenforceable with respect to wills. The bill clarifies that a person can use a statutorily authorized certification of trust to establish eligibility for a homestead exemption, ensuring that longstanding practice continues to be allowed. Additionally, LB1160 clarifies that the children and relatives of a person who establishes themself as a putative child qualify for similar treatment for inheritance tax purposes. The bill ensures that rules for interpreting wills also apply to trusts, aligning the treatment of similar provisions in both instruments. Overall, the legislation is intended to modernize Nebraska's Probate and …

Read the full official text

Sponsors

• Robert Hallstrom (NP, 1) · primary sponsor

Latest actions

1. April 17, 2026: Provisions/portions of LB1160 amended into LB838 by AM2326
2. April 17, 2026: Indefinitely postponed
3. February 18, 2026: Placed on General File
4. January 23, 2026: Notice of hearing for February 09, 2026
5. January 23, 2026: Rereferred to Banking, Commerce and Insurance Committee
6. January 22, 2026: Referred to Judiciary Committee
7. January 21, 2026: Kauth FA820 filed
8. January 20, 2026: Date of introduction

Common questions

What is LB1160?

LB1160 is a bill in the Nebraska Legislature (109th Legislature): Change provisions relating to civil procedure, decedents' estates, trusts, and inheritance taxes.

What is the status of LB1160?

Failed as of April 17, 2026. Latest action: Provisions/portions of LB1160 amended into LB838 by AM2326 (April 17, 2026).

Who sponsored LB1160?

Robert Hallstrom (NP, 1).

Where is the official record for LB1160?

On the Nebraska Legislature website: https://nebraskalegislature.gov/bills/view_bill.php?DocumentID=63896