LB 857·NE·both
Change federal references related to taxation under the Nebraska Revenue Act of 1967
FailedFiled Jan 8, 2026
Sponsor: Dungan
Latest Action
Indefinitely postponed
Apr 17, 2026
Summary
The bill rewrites Nebraska’s revenue statutes so that any income‑tax term is defined the same way it is in federal law, specifically the Internal Revenue Code as amended in 2024. It also says that any organization exempt from federal income tax is automatically exempt under Nebraska law. The measure was indefinitely postponed and did not become law.
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