Legislative News
Legislature in Action
- Read about the Society's efforts to oppose the taxation of accounting services.
- NESCPA Daily Legislative Reports
- NESCPA Weekly Legislative Report
- View This Week's Agenda at the Unicameral
- 2024 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
- 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
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.
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.
Proposed Nebraska property tax relief plan would make things worse
July 25, 2024
Spurred by legitimate discontent over rising property tax burdens, Gov. Jim Pillen (R) is searching for bold solutions. But the plan, which reportedly involves a two-tiered sales tax and the state’s assumption of most school funding responsibility, would have profound implications that even those most convinced of the urgency of property tax relief may find unworkable and unpalatable.
11 Nebraska lawmakers to host Lincoln, Omaha listening sessions on property taxes
July 19, 2024
Eleven lawmakers will host two listening sessions on property taxes in the state’s two most populous cities after Nebraska Gov. Jim Pillen opted out of doing so. Pillen, in his quest to reform property taxes, crisscrossed the state, visiting 26 cities in May and June for town halls to pitch his evolving reform plans. He asked Nebraskans to offer feedback and to pressure state senators to support his ideas, although senators later said they received little feedback.
Gov. Pillen releases ‘Nebraska’s plan’ for property tax relief with few new concrete details
July 19, 2024
Governor says the state needs immediate action for ‘a crisis that has been accelerating at warp speed’; opponent says a ‘third grader’ could see working Nebraskans will pay more.
NESCPA Legislative Update - Special Session
July 19, 2024
Governor's plan is light on specifics.
K-12 funding shift from property taxes would be multiyear effort, Nebraska lawmakers say
July 11, 2024
Some Nebraska lawmakers working with Gov. Jim Pillen on property tax reforms this summer said Monday if lawmakers do move to take over most K-12 school funding, it would be a multiyear process.
Agricultural, education senators push back on some of Gov. Jim Pillen’s property tax reforms
July 08, 2024
Nebraska Gov. Jim Pillen is facing pushback for some of his property tax reform ideas from some of his closest agricultural allies in the Legislature. He may need their support to pass reforms during a special session expected this month.
Income tax cuts will be protected during Nebraska property tax relief discussions, governor says
July 01, 2024
The funding route for Gov. Jim Pillen’s property tax reforms ideas will likely continue to focus on sales and “sin” taxes, and he says that “income tax won’t be touched.”
NESCPA Legislative Update - Special Session Plan Update
July 01, 2024
As Governor Pillen has announced, he plans to issue a proclamation for a special session to begin Thursday, July 25, to address lowering Nebraska's property taxes. Special Sessions are different, and don’t always run on the typical Monday-Friday schedule, nor do they follow the same set of rules of procedure. Everything is compressed which means less time for bill introduction, review, and preparation for hearings.
Questions remain as Gov. Pillen doubles down on taking over K-12 public school funding
June 28, 2024
Gov. Jim Pillen is asking the State of Nebraska to take on most or all public K-12 school spending, instead of funding schools through local property taxes. The shift would be a national standout.
Society Priorities
The Nebraska Legislature is scheduled to convene on Wednesday, Jan. 5, 2022. The most effective way for legislators to understand issues facing the accounting profession is to receive input from the CPAs they represent. As experts in your field and key advisors to businesses of all sizes, your input is critical to both our state and our nation.
One of the best ways to connect with state legislators is to attend the Society’s annual State Senators’ Reception and Dinner, which will be held beginning at 6:00 p.m. on Jan. 4, 2022, in the Renaissance Room at The Cornhusker Marriott in downtown Lincoln. Although it was cancelled last year due to the COVID pandemic, this event carries a long-standing tradition of being the first official event prior to the start of the Legislative Session.
Click here to register for the Jan. 4 State Senators Reception & Dinner.
CPA Firm Ownership Bill. State Sen. John Stinner of Gering, a retired CPA, has agreed to introduce the Society’s bill that would make changes to CPA firm ownership. In a nutshell, the legislation would remove the physical “head count” ownership requirement for CPA firms while maintaining that CPAs must hold at least 51% equity ownership of a CPA firm. We are hopeful for passage of this bill during the upcoming session.
Universal Licensing. On Oct. 27, State Board Executive Director Dan Sweetwood, Society Lobbyist Walt Radcliffe, and I, along with representatives from the Nebraska Board of Engineers and Architects, met with State Sen. John McCollister of Omaha to request exclusion of our professions from LB263, the proposed universal licensing bill introduced by Sen. Tom Briese in the 2021 Legislative Session. After examining the “Amendments to LB263,” which Sen. McCollister shared with us that day, we were pleased to learn that the document did exclude “a credential issued for a certified public accountant pursuant to the Public Accountancy Act.”
Sen. McCollister was the sponsor of an interim study resolution, LR191, to explore the effect of universal licensing on groups that have traditionally faced barriers to occupational licensing; the hearing on LR191 was held Oct. 29 by the Nebraska Legislature’s Government, Military, and Veterans Affairs Committee, where Sen. McCollister presented the “Amendments to LB263.”
Exclusion of the CPA profession is the result of conversations among former State Sen. Laura Ebke, Society Past Chairman Jim Greisch, Sweetwood, and I this past spring. Ebke is presently a senior fellow with the Platte Institute and is focused on the state’s job licensing laws. Greisch is a retired partner with RSM and formerly served on the Platte Institute Board of Directors.
Under universal recognition, workers with job licenses, career experience, and military specialties would be able to come to Nebraska and receive licenses for jobs they were trained for in other states. While this bill may have its place for certain occupations, we believe there is a critical difference between occupations and highly complex, technical professions whose work impacts the health, safety, and welfare of the public. High-impact professions such as the CPA profession require rigorous licensing, including high standards for education, examination, and experience.
While exclusion of the CPA profession from this legislation is positive news, the Society will continue to monitor this bill as it is anticipated to move through the Legislature in 2022.
Taxation of Accounting Services. If you attended the Society’s Fall CPE Conference, you heard a presentation on Blueprint Nebraska’s “Framework for Tax Modernization” by Nebraska Chamber President Bryan Slone, Platte Institute Chief Strategy Officer and former State Sen. Jim Smith, and retired CPA Jim Griesch. The Blueprint Nebraska plan includes policy changes to individual income tax, corporate income tax, sales tax (including the addition of a sales tax on accounting services), incentive programs, elimination of the inheritance tax, and funds for property tax relief. Although we have not taken a formal position on this framework, the Society has historically been opposed to sales tax on accounting services. We will continue monitoring the progress of this framework (and other proposals) should legislative proposals come to fruition in the coming session.
On the Federal Level. Society Chairman Erica Parks, Past Chairman Pat Meyer, and I attended the virtual AICPA Council Meetings held with the Nebraska congressional delegation the week of Oct. 25. Both Parks and Meyer are members of the AICPA Governing Council representing the state of Nebraska. Meetings were held with Rep. Adrian Smith, Sen. Deb Fischer, and Alan Feyerherm, who is chief of staff for Rep. Jeff Fortenberry.
Among the topics covered were:
- Providing taxpayers with targeted COVID-19 tax penalty relief from the underpayment of estimated tax penalty and late payment penalty for the 2020 tax year;
- Granting the IRS authority to issue disaster relief in a timely manner in response to state-declared disasters;
- Recognizing accounting as a Science, Technology, Engineering and Math (STEM) profession; and
- Passing a Fiscal State of the Nation resolution that would ensure Congress is made aware of information in the federal financial statements so that they can gain a better perspective on the nation’s fiscal health. Since these meetings were held, the House has passed the resolution; it has yet to pass the Senate.
In addition, a small group of members participated in an in-person “CPA Roundtable” on Nov. 12 with Congressman Don Bacon in Omaha. Discussion included the bipartisan infrastructure deal as well as the Build Back Better framework. Rep. Bacon was one of the 13 House Republicans who has come under fire for voting for the $1.2 trillion infrastructure bill. He pointed out that the bill includes $2.5 billion for Nebraska roads, will provide more access to rural broadband, and will help fix the country’s highways, seaports, and locks. Most of the bill is paid for by unspent COVID money, said Bacon. He hopes the Democrats’ other bill, for $1.75 trillion to fund President Joe Biden’s Build Back Better agenda, does not succeed. Bacon said there has been a lot of misinformation on the infrastructure bill and that people were trying to attach these two bills together.