Legislative News
Legislature in Action
- Read about the Society's efforts to oppose the taxation of accounting services.
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Covers legislative activity on a daily basis, including floor action and committee hearings. - Find Your State Senator & District
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A detailed PDF guide to the Nebraska Legislature and the legislative process. - MultiState Legislative Resources
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: 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.
Gov. Pillen's family businesses appear to be eligible for unique property tax credit
September 20, 2024
A KETV investigation reveals Gov. Jim Pillen and his businesses were eligible for more than $64,000 in tax credits that most Nebraskans won't be able to cash in on — all due to a bill passed during the special session.
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.
Debate delayed on owner-occupied housing valuations as tensions flare in Nebraska Legislature
August 19, 2024
What was intended to be a simple, rare Saturday meeting of the Nebraska Legislature began with flared emotions but ended with key senators making nice to save the very legislation their fight had imperiled.
Nebraska's regulatory environment has room to improve
August 19, 2024
The Mercatus Center of George Mason University has released its 2024 edition of “Snapshots of State Regulations.” As with most rating systems, this allows states to compare themselves to other states and examine particular strengths and weaknesses in their systems. These strengths and weaknesses explain good and bad rankings and provide focus areas for continued work or improvement.
The Special Session in the Nebraska Legislature continues...
August 19, 2024
The Nebraska Legislature started last week with LB34, introduced by Sen. Tom Brewer of Gordon, as the new vehicle for Gov. Jim Pillen's property tax relief plan. The bill was advanced from the Revenue Committee on a 6-1 vote with a committee amendment that contained the major portions of LB1, including new taxes and the elimination of certain exemptions for more than 60 products and services. (The provisions to tax accounting services and tax preparation services were removed before the bill even made it out of committee.) Ultimately, the amendment did not have enough votes to advance and they substituted that amendment with AM84, which significantly pared down the bill and ultimately advanced.
Budget-related bills to fund Nebraska’s property tax relief plan advance, without changes
August 17, 2024
Two budget-related legislative bills advanced Friday to help offset the cost of Nebraska’s latest core property tax relief plan.
"Absolute minimum" property tax relief plan advances in Nebraska Legislature with few changes
August 16, 2024
The “absolute minimum” property tax relief plan in the Nebraska Legislature inched closer to passage with small changes Friday, as lawmakers swatted down a proposed “compromise” for counties and municipalities.
Gov. Pillen Issues Statement on Efforts to Weaken Government Spending Caps in Property Tax Relief Plan
August 16, 2024
Governor Jim Pillen issued the following statement regarding efforts by some senators to water down the local government spending caps in the property tax relief package currently moving through the Legislatuure.
Pillen pivots from his own property tax plan to embrace emerging legislative plan
August 06, 2024
Gov. Pillen has a new property tax relief plan using LB 9, which was introduced by Sen. Jana Hughes of Seward. Although the proposal still includes the taxation of more than 70 goods and services, it does NOT include the taxation of accounting and legal services, advertising, and cloud or data services. Several property tax relief bills are expected to be combined into LB 9 this afternoon.
NESCPA Legislative Update - Aug. 2, 2024
August 02, 2024
Today was Day 7 of the special session of the Nebraska Legislature. In all, 81 bills and 24 constitutional amendments have been introduced since Governor Jim Pillen issued a proclamation calling for a special session to address property tax relief. Legislative rules require all bills to be heard in committee hearings within five days of being referenced to a committee. As such, the Revenue Committee will continue hearings on Saturday, August 3, to wrap up a lengthy six days in a row of committee hearings – including a 10-hour hearing on LB 1!
Lawmaker sees property tax relief in reducing Nebraska’s prison population
August 01, 2024
An Omaha lawmaker is taking an alternative route to provide Nebraskans property tax relief by seeking to decrease the state’s prison population and offer second chances.
NE's TIF economic development tool could be in jeopardy, some say
August 01, 2024
City and business leaders in Nebraska say their most powerful tool to spur economic development could be in jeopardy, depending on the property tax relief plan state officials settle on in the special legislative session.
‘Not going to wait and see’: Lawmaker proposes amending Nebraska school aid formula
August 01, 2024
Sen. Linehan says funding for “the ‘needs’ side, though it might need some adjustments, is better than saying, ‘we’ll figure it out later.’”
Cederberg testifies on Sections 52 and 53 of LB 1
July 30, 2024
John Cederberg, CPA of Lincoln presented testimony in regard to the language in Sections 52 and 53 of LB 1. Cederberg submitted a detailed 11-page letter to the Revenue Committee asking the committee to remove the language in LB 1 that would terminate the provision for Nebraska resident shareholders of S corporations, and Nebraska resident members of LLCs, which have active business operations in multiple states to include in their individual Nebraska taxable income only their proportionate share of the S corporation’s or LLC’s Nebraska source taxable income.
Environment & Agriculture Government & Politics Housing Labor & Growth Business, local officials line up to oppose Nebraska Gov. Pillen’s property tax plan
July 30, 2024
Dozens of statewide business, municipal and county leaders lined up Tuesday to testify against Nebraska Gov. Jim Pillen’s core property tax proposal. For more than 10 hours, the Legislature’s Revenue Committee listened to varying perspectives about Legislative Bill 1, which Pillen says would reduce the average Nebraskan’s property tax bill by up to 50%. State Sen. Lou Ann Linehan of Elkhorn, the committee chair, introduced the bill on Pillen’s behalf and presided over the committee hearing.
Nebraska senator says governor misused public resources to promote his campaign and tax plan
July 30, 2024
State Sen. Danielle Conrad of Lincoln filed a campaign finance complaint against Gov. Jim Pillen on Tuesday, claiming that the first-term governor has misused taxpayer funds to promote his political campaign and his plans to reduce property taxes and slash state spending.
Bill to give relief to NE renters draws a few backers, no opponents, to testify at hearing
July 29, 2024
In the midst of numerous proposals facing the Legislature to offer relief to property owners, a measure aimed at carving out help for a different demographic, renters, garnered backing Monday from a dozen supporters. Two of them testified during a public hearing before the Revenue Committee, and 10 others submitted written comments. No one spoke in opposition, but three issued objections in writing.
Drafting errors could leave Gov. Pillen’s property tax relief plan up to $139 million short
July 29, 2024
As introduced, Gov. Jim Pillen’s core property tax relief proposal could fall short by $139 million in annual estimated revenue needed.
Longtime Nebraska homeowners would get targeted relief under new legislative bills
July 29, 2024
Three legislative bills introduced Monday would extend significant property tax relief to Nebraska homeowners based on how long they have owned a home in the state. Legislative Bill 75, from State Sen. Mike McDonnell of Omaha, would exempt qualified Nebraska homeowners from paying any property taxes after 40 years of ownership in the state.
Legislative maneuvering could complicate the path for Gov. Pillen’s tax proposal
July 26, 2024
Some lawmakers sent a warning to Nebraska Gov. Jim Pillen on Friday by voting to send the core of his property tax relief proposal to a more unfavorable committee than anticipated.
NE lawmaker calls proposed homestead exemption ‘universal’ relief for Husker homeowners
July 26, 2024
An alternative tax relief measure to be considered by state lawmakers would exempt from property taxes the first $100,000 of a Nebraskan’s home value.