Legislative News
Legislature in Action
- NESCPA Daily Legislative Reports
- NESCPA Weekly Legislative Report
- Read about the Society's efforts to oppose the taxation of accounting services.
- View This Week's Agenda at the Unicameral
- 2025 Priority Bill Listing
- Watch the Legislature Live Online
- Read the Unicameral Update
Covers legislative activity on a daily basis, including floor action and committee hearings. - Find Your State Senator & District
- 2025 Roster for the 109th Legislature, First Session
- Nebraska Map with State Senators
- Inside Our Nation's Only Unicameral
A detailed PDF guide to the Nebraska Legislature and the legislative process. - MultiState Legislative Resources
RECENT NEBRASKA ELECTION RESULTS
CPA Candidates Approved to Sit at 120 Hours
On March 11, 2024, Governor Jim Pillen signed LB 854 into law amending the Nebraska Public Accountancy Act after the bill passed in the Nebraska Legislature on a 44-0-5 vote. Commencing on Jan. 1, 2025, Nebraska CPA candidates will be able to sit for the Uniform CPA Examination after completing 120 semester hours (or 180 quarter hours) of qualifying college credit and a bachelor’s degree.
Unicameral Update: New Taxes for Tax Relief
May 14, 2025
Today, a new amendment was filed to LB170 which is the current proposal to forward the elimination of numerous sales tax exemptions and increase various “sin taxes” in order to fund additional revenue for property tax relief. The bill is expected to be debated next Monday and a coalition is already working to oppose it.
Nebraska’s $11 billion budget for 2025-27 advances to final round with $1.1M to spare
May 12, 2025
Nebraska lawmakers gave second-round approval Monday to a series of budget bills for the next two years, moving one stage away from closing a projected deficit of more than half-a-billion dollars.
Unicameral Update: The "Murder Sheet"
May 12, 2025
As I predicted in my last update, the budget process has been messy. As senators were checking in for the day last Tuesday, a few of us were in the Rotunda checking our phones for any new amendments being filed. That’s when the “Murder Sheet” was distributed to senators - only moments before it was debated. Many of you got texts and emails from me to alert you to what was happening, but I thought it would be helpful now for the rest of you to understand just how unusual this approach has been to setting the budget.
What to expect as debate on Nebraska's 2025-27 budget begins
May 06, 2025
It’s crunch time for state lawmakers to rightsize Nebraska’s budget, by no later than May 15. Senators since November are considering a nearly $850 million combined in new revenue streams, less state spending and loose funding in the state’s couch cushions.
Unicameral Update: The Calm Before the Storm
May 05, 2025
Senators will start their week with a budget briefing at 8:30AM tomorrow, and they will begin debate once they gather in the Chamber around 9:00 am. The Speaker has eight legislative days designated for budget debate. It has been decades since a budget took that long to make it through the process. If it does take that long, it will only leave a handful of days to get everything else done, which does not bode well for the remaining priority bills.
School retirement, tax incentive reductions pass, narrow Nebraska deficit by $136 million
May 01, 2025
Lawmakers gave wide final approval Wednesday to two measures designed to shrink the state’s looming budget deficit by $136 million.
Nebraska advances proposal to reduce inheritance tax as budget gap grows
April 30, 2025
Proposal would replace lost county revenue but would lose the state money as lawmakers push to balance budget.
Proposal to expand Nebraska college savings accounts to cover private K-12 tuition advances
April 29, 2025
Nebraska’s educational savings accounts designed to help pay for public or private college expenses could expand to cover private K-12 tuition, in line with federal law, beginning in 2029.
Unicameral Update: One Job
April 28, 2025
The Legislature has just one constitutionally required job – pass a balanced budget. That job just got exponentially more difficult on Friday when the Nebraska Economic Forecasting Advisory Board met and predicted that the state will be an additional $190 million in the red for our current fiscal year. They also estimate that in fiscal year 2025-2026 revenue will be down by an additional $100 million, and fiscal year 2026-2027 it will drop $90 million more.
Unicameral Update: Rory Wins the Masters & Revenue Package Update
April 13, 2025
Here's what's happening...
Recent election results by Nebraska legislative, congressional districts
April 08, 2025
The Nebraska Examiner is launching a new resource to break down election margins by legislative and congressional districts for state, federal and ballot measure races in recent years.
Unicameral Update: The Blue Dot and Revenue Package Reveal
April 07, 2025
As a much-needed four-day break from the Capitol comes to an end, the Legislature readies itself for more debate on some hot topics.
Unicameral Update - Another Week, Another Filibuster
March 30, 2025
Last week marked the last week of hearings and half-day floor debate. It also ended a multi-day filibuster against LB415, which makes changes to the Nebraska Healthy Families and Workplaces Act (paid sick leave initiative) passed by voters in November 2024.
Bill to plug ‘missing year’ of Nebraska property tax relief for schools on pause for now
March 28, 2025
"We need to come up with that money for those people that we passed over," says State Sen. Brian Hardin of Gering.
Income tax credits available for Nebraska community colleges’ property taxes, must be requested
March 28, 2025
Tax credits to offset property taxes owed to local K-12 school districts are now automatically applied, but Nebraskans still need to file for income tax credits for community colleges for additional relief each year.
Unicameral Update: Nebraska Weather & LB415
March 24, 2025
Last week was one of those times when we ask ourselves why we live in Nebraska. It was 80 degrees on Monday and Wednesday there was a historic blizzard that knocked out power for thousands that live in the eastern part of the state.
2025 NESCPA Legislative Agenda
March 17, 2025
Up-to-date information on state legislation and its status.
Utah becomes the third state to amend education requirements for CPAs
March 17, 2025
Utah lawmakers recently passed legislation eliminating 150- and 120-credit-hour requirements for CPA licensure in state statutes. Utah Gov. Spencer Cox is expected to sign the bill, which will then become law on July 1, 2026, according to the Utah Association of CPAs.
Unicameral Update: The Real Work Begins!
March 16, 2025
Friday marked the 44th day of the session. If we are lucky, that will have been the half-way point of the session. With 44 days to go (or 46), senators will now turn their focus to priority bills, 81 of which have been selected. The remaining 25 Speaker priority bills will be announced on Monday, March 17.
Unicameral Update: 39 Days Down, 51 to Go
March 10, 2025
It’s the week we’ve all been waiting for! No, not Sine Die - priority deadlines.
Unicameral Update: A Much-Needed Break
February 17, 2025
Friday was a recess day and today is President’s day, two days everyone who works around the Capitol was ready for.
Meet Nebraska state senators making laws in 2025
January 26, 2025
Here are teh Nebraska state senators making laws during the 109th legislative session.
Nebraska lawmakers vote to keep 20-bill cap, reach 69% of 2025 limit
January 24, 2025
Nebraska lawmakers will continue to cap themselves at introducing 20 bills each session of the Legislature after a failed vote to repeal the limit just one year after it was adopted.
Nebraska senators will be limited to 20 bills each year after final vote on rules
January 24, 2025
The Legislature rejected an attempt by an Omaha lawmaker on Friday to lift the cap on how many bills can be introduced each year before finalizing the rules for debate.
State Sen. Jana Hughes Weekly Column
January 24, 2025
The past two years in the Legislature have been dominated by a few major issues. None have been as prevalent and persistent as our state’s ongoing property tax issue. We’ve had dozens of bills, an equal amount of hearings, working groups put together by Governor Pillen, interim studies, town hall meetings and more. The one thing that we’ve learned is that there is no silver bullet to instantly relieve the growing financial pressure of rising property taxes on Nebraska homeowners, farmers, retirees, and small businesses.
Time to tell hard truths about Nebraska state spending and finance
January 23, 2025
It’s important for our leaders to be truthful and not speak half-truths to burnish their image, particularly when it comes to the financial stability of the state, which affects every Nebraskan.
Unicameral Update: New Legislation & Cleaning Up Paid Sick Leave Ballot Measure
January 22, 2025
There were 291 new bills/resolutions introduced in the past two days. We will be digging our way through them as quickly as possible, so please bear with us for a day or two. Upon first glace there is plenty for people to love and hate.
Unicameral Update: Eight Days In and Priorities Emerge
January 17, 2025
Today marked the eighth legislative day and the close of a busy week filled with bill introduction, a legislative rules hearing, and Governor Pillen’s State of the State.
Unicameral Update: And They're Off!
January 09, 2025
Yesterday marked the first day of the 109th Legislature, First Regular Session.
Speaker Arch: Nebraska budget ‘without a doubt’ biggest issue of 2025 session
January 07, 2025
Legislative session will feature many new committee chairs and freshman lawmakers.
Pillen talks about his injuries, recovery
January 05, 2025
Nebraska Gov. Jim Pillen discussed his serious injuries during that horse ride, his recovery at hospitals in Columbus and Omaha and getting back to work in a sit-down interview with the Nebraska Examiner on Friday. He laughed and teared up in a high-backed chair in the living room of the Governor’s Mansion, where he has stayed since being released from the Nebraska Medical Center a week earlier.
Walt Radcliffe Remembered
December 30, 2024
Walt Radcliffe, 77, died Dec. 26, 2024, while in hospice care for kidney failure and other health issues. A celebration of life will be held Friday at 2:30 p.m. at Hillcrest Country Club, 9401 O St., in Lincoln.
State tax changes taking effect Jan. 1, 2025
December 19, 2024
Thirty-nine states will begin 2025 with notable tax changes, including nine states cutting individual income taxes (two of them implementing flat taxes), three states cutting corporate income taxes, and two states adopting new first-year expensing provisions. Generally, state tax changes take effect either at the start of the calendar year (January 1) or the fiscal year (July 1 for most states), with rate changes for major taxes typically implemented effective January 1—either prospectively, as in these cases, or retroactively, as may happen under legislation enacted in the new year.
Lost in the switcheroo
December 12, 2024
A loophole in a new law allowed some taxpayers to get money back while many lost the chance.
Senator school: Old lawmakers help new learn the ropes of Nebraska Legislature
December 09, 2024
Incoming state senators recently convened at the Capitol for several days of seminars and hands-on practice that gave them a peek at what they can expect when they begin work on Jan. 8.
Gov. Pillen previews 2025 legislative priorities
December 02, 2024
Governor Jim Pillen is previewing some of his priorities for the 2025 legislative session. These initiatives, and others, align with his administration’s ongoing commitment to kids, taxes, agriculture and values.
Gov. Pillen asks Nebraska lawmakers to overhaul school aid formula in 2025
November 11, 2024
Gov. Jim Pillen is officially calling on Nebraska lawmakers to address “inconsistencies” in the state’s main school aid formula in the 2025 legislative session.
NDOR's 2024 Legislative Changes Posted
October 17, 2024
The Nebraska Department of Revenue, Property Assessment Division, has posted the 2024 Legislative Changes.
Midlands Voices: On property taxes, "Nebraskans deserve more than political maneuvers"
September 29, 2024
Read Chris Chappelear's recent op-ed in the Omaha World-Herald.
NE Dept. of Revenue publishes 2024 Nebraska Legislative Changes
September 20, 2024
Changes are provided for Income Tax, sales & Use Taxes, Tax Incentives, Miscellaneous, Lottery/Charitable Gaming, and LB 34 Special Session.
Tax credit ending means some Nebraskans could miss relief this year
September 11, 2024
A change in how property owners receive credit for taxes paid to support the local school district may cause some Nebraskans to miss out on tax relief this year.
‘A missing year’: No income tax credits for Nebraskans to offset school property taxes paid in 2024
September 08, 2024
State Sen. Steve Erdman says the revisions are a ‘plain and simple retroactive property tax increase’; State Sen. Brad von Gillern says there will be ‘no net difference to the taxpayer.’
Unicameral Update: But Wait! There's More!
September 07, 2024
Society lobbyist Korby Gilbertson takes a closer look at the Property Tax Credit.
NE Dept of Revenue's Special Session Update: LB34
September 06, 2024
The Nebraska Department of Revenue (DOR) is providing information on property tax relief changes resulting from a new credit through the passage of LB 34 (2024).
Unicameral Update - The Rest of the Story
September 06, 2024
Here is a Special Session Update from our lobbyist Korby Gilbertson at Radcliffe, Gilbertson & Brady.
Community college tax credit must still be claimed by NE taxpayers
September 03, 2024
Nebraskans who have claimed a state income tax credit for property taxes paid in support of their area community college should continue to do so in the coming year.
A timeline of the Nebraska Legislature’s summer property tax debate: April 18 to Aug. 21
September 02, 2024
Over the span of the last four months, Nebraska Gov. Jim Pillen lobbied energetically for significant property tax relief, with a stated goal of attaining 40% total property tax relief by the end of his second year in office. But when the Legislature completed its special session on Aug. 20, the result was an expanded and revamped program providing only about 3% to 4% more property tax relief, with total relief roughly around 20%, according to Pillen.
Property Tax Credit Implications From LB34
September 02, 2024
During the recent Special Session, the Nebraska Legislature passed LB34, which adopts the Property Tax Growth Limitation Act and the School District Property Tax Relief Act and changes provisions relating to revenue and taxation. The bill was signed by Gov. Jim Pillen on August 20, 2024.
Legislature passes slimmed-down property tax relief package, ends Nebraska’s special session
August 22, 2024
Lawmakers embraced the ‘absolute minimum’ LB 34 and said farewell to the class of senators elected in 2016, who led the charge to continue working.
Special Session Update
August 21, 2024
Senators said goodbye to the 108th Legislature, 1st Special Session, at 2:22 PM on Aug. 20 and there was applause in the Rotunda. At 2:30 PM, Governor Pillen and an invited group of senators held a press conference to claim victory and promise that they would be back for more.