Change the distribution of sales and use tax revenue

Summary

LB 479 would create a Revenue Distribution Fund and overhaul how sales and use tax revenue is split. It would send proceeds from boat, ATV, vehicle and aircraft sales to the Game and Parks Capital Maintenance Fund, Highway Trust Fund, Aeronautics Capital Improvement Fund, the Emergency Medical System Operations Fund, the Property Tax Credit Cash Fund, and other designated accounts, with any leftover going to the General Fund. The new rules would start on October 1 2025.

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