LB 872·NE·both
Eliminate an income reduction for extraordinary dividends and certain capital gains for income tax purposes
FailedFiled Jan 8, 2026
Sponsor: Conrad
Latest Action
Indefinitely postponed
Apr 17, 2026
Summary
The bill removes a current income‑tax reduction that applies to extraordinary dividends and some capital‑gain income. Taxpayers who receive those types of earnings would see their taxable income increase. The change is intended to eliminate a revenue‑reducing provision in the state tax code.
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