Docket Room
LB 1257·NE·both

Eliminate certain sales tax exemptions, impose sales and use taxes on certain services, change school district levy limitations, eliminate the School District Property Tax Relief Act, change provisions of the School District Property Tax Limitation Act, and provide additional foundation aid under the Tax Equity and Educational Opportunities Support Act

FailedFiled Jan 21, 2026
Sponsor: Hansen
Latest Action

Indefinitely postponed

Apr 17, 2026

Summary

The proposal repeals a number of sales‑tax exemptions and adds sales and use taxes on selected services. It also changes how school districts can levy taxes, eliminates the School District Property Tax Relief Act, and modifies the School District Property Tax Limitation Act while providing extra foundation aid for schools. In addition, it creates new permitting and testing requirements for high‑horsepower tractors and requires a tax‑expenditure report from the Department of Revenue.

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