Nebraska2026Did Not Pass

LB1025

Social Media Consumer Data Tax and Juvenile Mental Health Fund

Last scannedAug 25, 2026, 3:18 AM

In one sentence

This bill proposes a monthly tax on social media companies that collect data from Nebraska users, with the money going to support mental health services for young people.

Imposes an excise tax starting January 1, 2027, on businesses that operate social media platforms and collect consumer data in Nebraska.
Sets a tiered monthly fee based on the number of Nebraska consumers whose data is collected, ranging from zero for small numbers to higher rates for larger groups.
Requires all tax payments to be sent to the State Treasurer and placed into a new Juvenile Mental Health Support Fund.
Presumes that users with a Nebraska address or internet connection are residents unless the business proves otherwise.
Allows businesses to claim a credit if another state charges an identical tax for the same consumer data collection.

For-profit social media platform businesses that collect, use, sell, or share user data in Nebraska.
Nebraska residents who have accounts on these platforms and whose information is collected by them.
The Department of Health and Human Services, which will manage the new fund for juvenile mental health services.

The bill was indefinitely postponed, meaning it did not become law in this legislative session.
The text does not specify how much money will be raised because the number of users per platform is unknown.
It is unclear if businesses can claim credits for taxes paid to states with similar but not identical laws.

Plain language

Social media platform: An online service where users can create, share, or view content made by other people to interact socially. It does not include search engines, email services, streaming video sites without user comments, professional portfolio sites, or communication tools used only for business.
Consumer data: Any information that identifies a person or can be linked to them, whether they typed it in themselves or the company got it from another source.
Excise tax: A fee charged by the government on specific businesses based on their activities rather than general income or sales.

Official record

Source attached

Provide for an excise tax on certain social media platform businesses

Official activity