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LEGISLATURE OF NEBRASKA
ONE HUNDRED NINTH LEGISLATURE
SECOND SESSION
LEGISLATIVE BILL 1004
Introduced by Clouse, 37.
Read first time January 13, 2026
Committee: General Affairs
A BILL FOR AN ACT relating to liquor; to amend sections 53-103.02,1
53-103.03, 53-103.24, and 53-160.02, Reissue Revised Statutes of2
Nebraska; to redefine terms; to change the regulation of3
nonalcoholic beer under the Nebraska Liquor Control Act; to4
harmonize provisions; and to repeal the original sections.5
Be it enacted by the people of the State of Nebraska,6
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Section 1. Section 53-103.02, Reissue Revised Statutes of Nebraska,1
is amended to read: 2
53-103.02 (1) Alcoholic liquor includes alcohol, spirits, wine,3
beer, and any liquid or solid, patented or not, containing one-half of4
one percent or more alcohol by volume alcohol, spirits, wine, or beer and5
capable of being consumed as a beverage by a human being. Alcoholic6
liquor also includes confections or candy that contains more than one-7
half of one percent alcohol. 8
(2) The Nebraska Liquor Control Act does not apply to (a) alcohol9
used in the manufacture of denatured alcohol produced in accordance with10
acts of Congress and regulations adopted and promulgated pursuant to such11
acts, (b) flavoring extracts, syrups, medicinal, mechanical, scientific,12
culinary, or toilet preparations, or food products unfit for beverage13
purposes, but the act applies to alcoholic liquor used in the14
manufacture, preparation, or compounding of such products or confections15
or candy that contains more than one-half of one percent alcohol, or (c)16
wine intended for use and used by any church or religious organization17
for sacramental purposes, or (d) nonalcoholic beer, except as provided in18
section 53-160.02 relating to selling or furnishing nonalcoholic beer to19
minors. 20
Sec. 2. Section 53-103.03, Reissue Revised Statutes of Nebraska, is21
amended to read: 22
53-103.03 (1) Beer means a beverage obtained by alcoholic23
fermentation of an infusion or concoction of barley or other grain, malt,24
and hops in water and includes, but is not limited to, beer, ale, stout,25
lager beer, porter, near beer, flavored malt beverage, and hard cider.26
(2) Beer does not include nonalcoholic beer. 27
Sec. 3. Section 53-103.24, Reissue Revised Statutes of Nebraska, is28
amended to read: 29
53-103.24 Nonalcoholic beer Near beer means beer containing less30
than one-half of one percent of alcohol by volume.31
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Sec. 4. Section 53-160.02, Reissue Revised Statutes of Nebraska, is1
amended to read: 2
53-160.02 No person shall sell or furnish nonalcoholic beer to any3
minor. The manufacture, distribution, sale, and purchase of near beer4
shall be subject to all provisions of the Nebraska Liquor Control Act,5
except taxation provisions, to which the manufacture, distribution, sale,6
and purchase of beer are subject. 7
Sec. 5. Original sections 53-103.02, 53-103.03, 53-103.24, and8
53-160.02, Reissue Revised Statutes of Nebraska, are repealed.9
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2026
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