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LEGISLATURE OF NEBRASKA
ONE HUNDRED NINTH LEGISLATURE
SECOND SESSION
LEGISLATIVE BILL 1110
Introduced by von Gillern, 4.
Read first time January 16, 2026
Committee: Revenue
A BILL FOR AN ACT relating to revenue and taxation; to amend sections1
77-367, 77-377.01, 77-3,109, 77-3,118, and 77-27,107, Reissue2
Revised Statutes of Nebraska, sections 77-377.02 and 77-3012,3
Revised Statutes Cumulative Supplement, 2024, and sections 9-1,101,4
77-4025, and 77-5601, Revised Statutes Supplement, 2025; to change5
provisions relating to the confidentiality of shared information; to6
provide for fees; to change provisions relating to the use of funds;7
to change provisions relating to contracts between collection8
agencies and the Tax Commissioner; to provide for certain transfers;9
to change provisions relating to the collection and enforcement of10
delinquent income tax claims; to change the distribution of certain11
tax revenue; to harmonize provisions; to provide an operative date;12
to repeal the original sections; and to declare an emergency.13
Be it enacted by the people of the State of Nebraska,14
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Section 1. (1) The Department of Health and Human Services and the1
Department of Revenue, for the purpose of the proper administration of2
the laws administered by each agency, may disclose confidential3
information about persons, businesses, and state and local subdivisions4
to the other agency. The receiving agency shall not use any confidential5
information obtained from the disclosing agency except for purposes6
directly connected with the proper administration of the laws7
administered by the receiving agency. 8
(2) The disclosures allowed under this section may be made9
notwithstanding any other provision of law of this state regarding10
disclosure of information by either agency. Any information received by11
either agency under this section shall be considered confidential by the12
receiving agency, and any individual who discloses such information other13
than as specifically allowed by this section or other laws of this state14
shall be subject to the penalties normally imposed on individuals who15
improperly disclose such information. 16
Sec. 2. (1) The Department of Revenue shall add a collection fee in17
the amount of twenty-five dollars or ten percent of the tax liability,18
whichever is greater, to all delinquent tax claims regardless of whether19
the claim has been assigned to a collection agency under sections20
77-377.01 to 77-377.04. For purposes of this subsection, delinquent tax21
claim has the same meaning as in section 77-377.01.22
(2) In addition to the collection fee in subsection (1) of this23
section, the Department of Revenue shall add the actual costs incurred by24
the department to collect delinquent taxes to the tax liability at the25
time such costs are incurred. 26
(3) The Department of Revenue shall add an assessment fee in the27
amount of twenty-five dollars or ten percent of the tax liability,28
whichever is greater, to all assessments and notices of deficiency when29
issued. If the assessment or notice of deficiency becomes due and owing,30
the assessment fee shall be recalculated on the tax liability as of the31
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date when the assessment or notice of deficiency becomes due and owing.1
(4)(a) The Tax Commissioner may require any person filing a petition2
for redetermination of (i) a notice and demand for payment issued3
pursuant to section 77-1783.01 or (ii) a notice of a deficiency4
determination issued pursuant to the Nebraska Revenue Act of 1967, to5
remit a filing fee of forty dollars to the Department of Revenue.6
(b) A person may file an application with the Department of Revenue7
claiming he or she is indigent. A person determined by the Department of8
Revenue to be indigent shall not be required to remit the filing fee9
required by this subsection. For purposes of this subdivision, indigent10
means the inability to financially pursue the petition for11
redetermination without prejudicing the person's ability to provide12
economic necessities for the person or the person's family. In making its13
determination, the department shall consider (i) the person's income,14
(ii) the availability of other resources to the person including, but not15
limited to, real and personal property, bank accounts, social security16
benefits, and unemployment or other benefits, (iii) the person's normal17
living expenses, (iv) the person's outstanding debts, (v) the number and18
age of the person's dependents, and (vi) other relevant circumstances.19
(5) All applications for a waiver of interest or penalty pursuant to20
the statutory authority of the Tax Commissioner shall be submitted with a21
fee of twenty-five dollars. 22
(6) All written requests for a certificate stating no tax is due23
which are filed pursuant to section 77-2707 shall be submitted with a fee24
of twenty-five dollars. 25
(7) The fees and costs collected by the Department of Revenue26
pursuant to this section shall be remitted to the State Treasurer for27
credit to the Department of Revenue Enforcement Fund.28
(8) Beginning on January 1, 2027, and on January 1 of successive29
years, the Department of Revenue shall increase the fees provided for in30
this section by the percentage change, if any, as of August of the31
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previous year over the level as of August of the year preceding that year1
in the Consumer Price Index for All Urban Consumers, Midwest Region, as2
published by the Bureau of Labor Statistics of the United States3
Department of Labor. 4
Sec. 3. Section 9-1,101, Revised Statutes Supplement, 2025, is5
amended to read: 6
9-1,101 (1) The Nebraska Bingo Act, the Nebraska County and City7
Lottery Act, the Nebraska Lottery and Raffle Act, the Nebraska Pickle8
Card Lottery Act, the Nebraska Small Lottery and Raffle Act, and section9
9-701 shall be administered and enforced by the Charitable Gaming10
Division of the Department of Revenue, which division is hereby created.11
The Department of Revenue shall make annual reports to the Governor,12
Legislature, Auditor of Public Accounts, and Attorney General on all tax13
revenue received, expenses incurred, and other activities relating to the14
administration and enforcement of such acts. The report submitted to the15
Legislature shall be submitted electronically. 16
(2) The Charitable Gaming Operations Fund is hereby created. Any17
money in the fund available for investment shall be invested by the state18
investment officer pursuant to the Nebraska Capital Expansion Act and the19
Nebraska State Funds Investment Act. 20
(3)(a) Forty percent of the taxes collected pursuant to sections21
9-239, 9-344, 9-429, and 9-648 shall be available to the Charitable22
Gaming Division for administering and enforcing the acts listed in23
subsection (1) of this section and providing administrative support for24
the Nebraska Commission on Problem Gambling. The remaining sixty percent25
shall be transferred to the General Fund. Any portion of the forty26
percent not used by the division in the administration and enforcement of27
such acts and section shall be distributed as provided in this28
subsection. 29
(b) Beginning July 1, 2019, through June 30, 2026, on or before the30
last day of the last month of each calendar quarter, the State Treasurer31
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shall transfer one hundred thousand dollars from the Charitable Gaming1
Operations Fund to the Compulsive Gamblers Assistance Fund.2
(c) Any money remaining in the Charitable Gaming Operations Fund3
after the transfer pursuant to subdivision (b) of this subsection not4
used by the Charitable Gaming Division in its administration and5
enforcement duties pursuant to this section may be transferred to the6
General Fund and the Compulsive Gamblers Assistance Fund at the direction7
of the Legislature. 8
(4) The Tax Commissioner shall employ investigators who shall be9
vested with the authority and power of a law enforcement officer to carry10
out the laws of this state administered by the Tax Commissioner or the11
Department of Revenue and to enforce sections 28-1101 to 28-1117 relating12
to possession of a gambling device. For purposes of enforcing sections13
28-1101 to 28-1117, the authority of the investigators shall be limited14
to investigating possession of a gambling device, notifying local law15
enforcement authorities, and reporting suspected violations to the county16
attorney for prosecution. 17
(5) The Charitable Gaming Division may charge a fee for publications18
and listings it produces. The fee shall not exceed the cost of19
publication and distribution of such items. The division may also charge20
a fee for making a copy of any record in its possession equal to the21
actual cost per page. The division shall remit the fees to the State22
Treasurer for credit to the Charitable Gaming Operations Fund.23
(6) The taxes collected and available to the Charitable Gaming24
Division pursuant to section 77-3012 shall be used by the division for25
enforcement of the Mechanical Amusement Device Tax Act and maintenance of26
the central server established pursuant to section 77-3013.27
(6) (7) For administrative purposes only, the Nebraska Commission on28
Problem Gambling shall be located within the Charitable Gaming Division.29
The division shall provide office space, furniture, equipment, and30
stationery and other necessary supplies for the commission. Commission31
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staff shall be appointed, supervised, and terminated by the director of1
the Gamblers Assistance Program pursuant to section 9-1004.2
Sec. 4. Section 77-367, Reissue Revised Statutes of Nebraska, is3
amended to read: 4
77-367 (1) The Department of Revenue may contract to procure5
products and services to develop, deploy, or administer systems or6
programs which identify nonfilers of returns, underreporters, or7
nonpayers of taxes administered by the department or improper or8
fraudulent payments made through programs administered by the department.9
The department shall enter into at least one such contract by December10
31, 2014, and such contract shall be for the purpose of identifying11
nonfilers of returns with a tax liability in any amount or underreporters12
or nonpayers of taxes with an outstanding tax liability of at least five13
thousand dollars. Fees for services, reimbursements, costs incurred by14
the department, or other remuneration may be funded from the amount of15
tax, penalty, interest, or other recovery actually collected and shall be16
paid only after the amount is collected. The Legislature intends to17
appropriate an amount from the tax, penalty, interest, and other recovery18
actually collected, not to exceed the amount collected, which is19
sufficient to pay for services, reimbursements, costs incurred by the20
department, or other remuneration pursuant to this section. Vendors21
entering into a contract with the department pursuant to this section are22
subject to the requirements and penalties of the confidentiality laws of23
this state regarding tax information. 24
(2) Ten percent of all proceeds received during each calendar year25
due to the contracts entered into pursuant to this section shall be26
deposited in the Department of Revenue Enforcement Fund for purposes of27
identifying nonfilers, underreporters, nonpayers, and improper or28
fraudulent payments. 29
(3) The Tax Commissioner shall submit electronically an annual30
report to the Revenue Committee of the Legislature and Appropriations31
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Committee of the Legislature on the amount of dollars generated during1
the previous fiscal year pursuant to this section. 2
Sec. 5. Section 77-377.01, Reissue Revised Statutes of Nebraska, is3
amended to read: 4
77-377.01 The Tax Commissioner may, for the purposes of collecting5
delinquent taxes due from a taxpayer and in addition to exercising those6
powers in section 77-27,107, contract with any collection agency licensed7
pursuant to the Collection Agency Act, within or without the state, for8
the collection of such delinquent taxes, including penalties and interest9
thereon. Such delinquent tax claims may be assigned to the collection10
agency, for the purpose of litigation in the agency's name and at the11
agency's expense, as a means of facilitating and expediting the12
collection process. 13
For purposes of this section, a delinquent tax claim shall be14
defined as a tax liability that is due and owing for a period longer than15
six months and for which the taxpayer has been mailed at least three16
notices requesting payment. At least one notice shall include a statement17
that the matter of such taxpayer's delinquency may be referred to a18
collection agency in the taxpayer's home state. 19
Sec. 6. Section 77-377.02, Revised Statutes Cumulative Supplement,20
2024, is amended to read: 21
77-377.02 (1) Fees for services, reimbursements, or other22
remuneration to such collection agency shall be based on the amount of23
tax, penalty, and interest actually collected and shall not be subject to24
the requirements of section 73-203 or 73-204. Each contract entered into25
between the Tax Commissioner and the collection agency shall provide for26
the payment of fees for such services, reimbursements, or other27
remuneration not in excess of fifty percent of the total amount of28
delinquent taxes, penalties, and interest actually collected.29
(2) If, at the time a delinquent tax claim is assigned to a30
collection agency, any collection fees or costs were added to the tax31
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liability pursuant to subsections (1) and (2) of section 2 of this act,1
then a portion of such fees and costs, up to fifty percent of the balance2
of the delinquent tax claim, shall be added to the amount owed and3
collected from the taxpayer along with the fees for the collection4
agency's services as provided in the contract. The collection fees and5
costs added to the amount owed and collected from the taxpayer pursuant6
to this subsection shall be remitted and deposited in the same manner as7
the taxes being collected. For purposes of this subsection, delinquent8
tax claim shall have the same meaning as in section 77-377.01.9
(3) (2) All funds collected, less the fees for the collection10
agency's services as provided in the contract, shall be remitted to the11
Tax Commissioner within forty-five days from the date of collection from12
a taxpayer. Forms to be used for such remittances shall be prescribed by13
the Tax Commissioner. 14
Sec. 7. Section 77-3,109, Reissue Revised Statutes of Nebraska, is15
amended to read: 16
77-3,109 (1) The Department of Revenue may charge persons and state17
agencies for the following publications of the Department of Revenue:18
Department of Revenue Annual Report, Package XN, Department of Revenue19
Tax Expenditure Report, and the Department of Revenue State Funds20
Booklet. The Tax Commissioner shall set the price of such publications21
which shall be the cost of production. 22
(2) The Department of Revenue shall remit all funds received under23
this section to the State Treasurer for credit to the Department of24
Revenue Enforcement Fund. 25
Sec. 8. Section 77-3,118, Reissue Revised Statutes of Nebraska, is26
amended to read: 27
77-3,118 (1) The Department of Revenue may charge persons and state28
agencies for any listings made by the department of information that is29
not confidential. The Tax Commissioner shall set the price of such30
listings which shall be the cost of production. 31
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(2) The Department of Revenue shall remit all funds received under1
this section to the State Treasurer for credit to the Department of2
Revenue Enforcement Fund. 3
Sec. 9. Section 77-27,107, Reissue Revised Statutes of Nebraska, is4
amended to read: 5
77-27,107 (1) When notice and demand for the payment of income tax6
is given to a taxpayer and it appears to the Tax Commissioner that it is7
not practicable to locate property of the taxpayer sufficient in amount8
to cover the amount of tax due, he or she shall send a copy of the notice9
provided for in the Uniform State Tax Lien Registration and Enforcement10
Act to the taxpayer at his or her last-known address together with a11
notice that such notice has been filed with the appropriate filing12
officer. Thereafter, the Tax Commissioner may authorize the institution13
of any action or proceeding to collect or enforce such claim in any place14
and by any procedure that a civil judgment of a court of record of this15
state could be collected or enforced. 16
(2) The Tax Commissioner may register a claim for any delinquent17
taxes due and owing as a judgment in the office of the clerk of the18
district court of Lancaster County in the same manner as a foreign19
judgment is filed under the Nebraska Uniform Enforcement of Foreign20
Judgments Act. 21
(3) The Tax Commissioner may also in his or her discretion designate22
agents or retain counsel for the purpose of collecting any income taxes23
due under the Nebraska Revenue Act of 1967. He or she may fix the24
compensation of such agents and counsel to be paid out of money25
appropriated or otherwise lawfully available for payment thereof and he26
or she may require of them bonds or other security for the faithful27
performance of their duties. 28
(4) The Tax Commissioner may enter into agreements with the tax29
departments of other states and the District of Columbia for the30
collection of income taxes from persons found in those jurisdictions who31
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are delinquent in the payment of income taxes imposed under such act.1
Sec. 10. Section 77-3012, Revised Statutes Cumulative Supplement,2
2024, is amended to read: 3
77-3012 (1) Except as otherwise provided in subsection (5) of this4
section, a tax is hereby imposed and levied, in the amount and in5
accordance with this section, upon the net operating revenue of all cash6
devices operating within the State of Nebraska for profit or gain either7
directly or indirectly received. The tax shall be paid in the amount and8
manner specified in this section. 9
(2) Except as otherwise provided in subsection (5) of this section,10
beginning on and after July 1, 2025, any distributor of a cash device,11
and any operator of a cash device if the operator is not subject to a12
revenue-sharing or other agreement with a distributor who is paying the13
tax, shall pay a tax for each cash device in operation each calendar14
quarter during the taxable year. The tax shall be collected by the15
department and due and payable on January 1, April 1, July 1, and October16
1 of each year on each cash device in operation during the preceding17
calendar quarter. For each cash device put into operation on a date18
subsequent to a quarterly due date that has not been included in19
computing the tax imposed and levied by the Mechanical Amusement Device20
Tax Act, the tax shall be due and payable on the immediately succeeding21
quarterly due date. 22
(3) The amount of the tax imposed and levied under this section23
shall be five percent of the net operating revenue for each cash device.24
The quarterly tax shall be submitted on a form prescribed by the Tax25
Commissioner documenting the total gross and net operating revenue for26
that quarter. 27
(4) The Tax Commissioner shall remit the taxes collected pursuant to28
this section to the State Treasurer for credit as follows:29
(a) Twenty percent to the Department of Revenue Enforcement Fund30
Charitable Gaming Operations Fund for enforcement of the act and31
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maintenance of the central server; 1
(b) Two and one-half percent to the Compulsive Gamblers Assistance2
Fund; 3
(c) Two and one-half percent to the General Fund;4
(d) Ten percent to the Nebraska Tourism Commission Promotional Cash5
Fund; 6
(e) Forty percent to the Property Tax Credit Cash Fund; and7
(f) The remaining twenty-five percent to the county treasurer of the8
county in which the cash device is located to be distributed as follows:9
(i) If the cash device is located completely within an unincorporated10
area of a county, the remaining twenty-five percent shall be distributed11
to the county in which the cash device is located, or (ii) if the cash12
device is located within the limits of a city or village in such county,13
one-half of the remaining twenty-five percent shall be distributed to14
such county and one-half of the remaining twenty-five percent shall be15
distributed to the city or village in which such cash device is located.16
(5) This section does not apply to cash devices operated by a17
fraternal benefit society organized and licensed under sections 44-107218
to 44-10,109 or a recognized veterans organization as defined in section19
80-401.01. 20
Sec. 11. Section 77-4025, Revised Statutes Supplement, 2025, is21
amended to read: 22
77-4025 (1) There is hereby created a cash fund in the Department of23
Revenue to be known as the Tobacco Products Administration Cash Fund. All24
revenue collected or received by the Tax Commissioner from the license25
fees, certification fees, and taxes imposed by the Tobacco Products Tax26
Act shall be remitted to the State Treasurer for credit to the Tobacco27
Products Administration Cash Fund, except that all such revenue relating28
to electronic nicotine delivery systems shall be remitted to the State29
Treasurer for credit to the General Fund. All amounts credited to the30
Tobacco Products Administration Cash Fund, before credits and refunds,31
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shall be transferred to the Department of Revenue Enforcement Fund.1
(2) All costs required for administration of the Tobacco Products2
Tax Act shall be paid from the Department of Revenue Enforcement Fund3
Tobacco Products Administration Cash Fund. Credits and refunds allowed4
under the act shall be paid from the Department of Revenue Enforcement5
Fund Tobacco Products Administration Cash Fund. Any receipts, after6
credits and refunds, in excess of the amounts sufficient to cover the7
costs of administration may be transferred to the General Fund at the8
direction of the Legislature. 9
(3) The State Treasurer shall transfer nine million five hundred10
thousand dollars from the Tobacco Products Administration Cash Fund to11
the General Fund on or after July 1, 2025, but on or before June 30,12
2026, on such dates and in such amounts as directed by the budget13
administrator of the budget division of the Department of Administrative14
Services. The State Treasurer shall transfer nine million five hundred15
thousand dollars from the Tobacco Products Administration Cash Fund to16
the General Fund on or after July 1, 2026, but on or before June 30,17
2027, on such dates and in such amounts as directed by the budget18
administrator of the budget division of the Department of Administrative19
Services. The State Treasurer shall transfer nine million dollars from20
the Tobacco Products Administration Cash Fund to the General Fund on or21
after July 1, 2027, but on or before June 30, 2028, on such dates and in22
such amounts as directed by the budget administrator of the budget23
division of the Department of Administrative Services. The State24
Treasurer shall transfer nine million dollars from the Tobacco Products25
Administration Cash Fund to the General Fund on or after July 1, 2028,26
but on or before June 30, 2029, on such dates and in such amounts as27
directed by the budget administrator of the budget division of the28
Department of Administrative Services. 29
(4) Any money in the Tobacco Products Administration Cash Fund30
available for investment shall be invested by the state investment31
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officer pursuant to the Nebraska Capital Expansion Act and the Nebraska1
State Funds Investment Act. 2
Sec. 12. Section 77-5601, Revised Statutes Supplement, 2025, is3
amended to read: 4
77-5601 (1) From August 1, 2004, through October 31, 2004, there5
shall be conducted a tax amnesty program with regard to taxes due and6
owing that have not been reported to the Department of Revenue. Any7
person applying for tax amnesty shall pay all unreported taxes that were8
due on or before April 1, 2004. Any person that applies for tax amnesty9
and is accepted by the Tax Commissioner shall have any penalties and10
interest waived on unreported and delinquent taxes notwithstanding any11
other provisions of law to the contrary. 12
(2) To be eligible for the tax amnesty provided by this section, the13
person shall apply for amnesty within the amnesty period, file a return14
for each taxable period for which the amnesty is requested by December15
31, 2004, if no return has been filed, and pay in full all taxes for16
which amnesty is sought with the return or within thirty days after the17
application if a return was filed prior to the amnesty period. Tax18
amnesty shall not be available for any person that is under civil or19
criminal audit, investigation, or prosecution for unreported or20
delinquent taxes by this state or the United States Government on or21
before April 16, 2004. 22
(3) The department shall not seek civil or criminal prosecution23
against any person for any taxable period for which amnesty has been24
granted. The Tax Commissioner shall develop forms for applying for the25
tax amnesty program, develop procedures for qualification for tax26
amnesty, and conduct a public awareness campaign publicizing the program.27
(4) If a person elects to participate in the amnesty program, the28
election shall constitute an express and irrevocable relinquishment of29
all administrative and judicial rights to challenge the imposition of the30
tax or its amount. Nothing in this section shall prohibit the department31
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from adjusting a return as a result of any state or federal audit.1
(5)(a) Except for any local option sales tax collected and returned2
to the appropriate municipality and any motor vehicle fuel, diesel fuel,3
and compressed fuel taxes, which shall be deposited in the Highway Trust4
Fund or Highway Allocation Fund as provided by law, no less than eighty5
percent of all revenue received pursuant to the tax amnesty program shall6
be deposited in the General Fund and ten percent, not to exceed five7
hundred thousand dollars, shall be deposited in the Department of Revenue8
Enforcement Fund. Any amount that would otherwise be deposited in the9
Department of Revenue Enforcement Fund that is in excess of the five-10
hundred-thousand-dollar limitation shall be deposited in the General11
Fund. 12
(b) For fiscal year 2005-06, all proceeds in the Department of13
Revenue Enforcement Fund shall be appropriated to the department for14
purposes of employing investigators, agents, and auditors and otherwise15
increasing personnel for enforcement of the Nebraska Revenue Act of 1967.16
(c) For fiscal years after fiscal year 2005-06, twenty percent of17
all proceeds received during the previous calendar year due to the18
efforts of auditors and investigators hired pursuant to subdivision (5)19
(b) of this section, not to exceed seven hundred fifty thousand dollars,20
shall be deposited in the Department of Revenue Enforcement Fund for21
purposes of employing investigators and auditors or continuing such22
employment for purposes of increasing enforcement of the act.23
(d) Ten percent of all proceeds received during each calendar year24
due to the contracts entered into pursuant to section 77-367 shall be25
deposited in the Department of Revenue Enforcement Fund for purposes of26
identifying nonfilers of returns, underreporters, nonpayers of taxes, and27
improper or fraudulent payments. 28
(6)(a) The department shall prepare a report by April 1, 2005, and29
by February 1 of each year thereafter detailing the results of the tax30
amnesty program and the subsequent enforcement efforts. For the report31
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due April 1, 2005, the report shall include (i) the amount of revenue1
obtained as a result of the tax amnesty program broken down by tax2
program, (ii) the amount obtained from instate taxpayers and from out-of-3
state taxpayers, and (iii) the amount obtained from individual taxpayers4
and from business enterprises. 5
(b) For reports due in subsequent years, the report shall include6
(i) the number of personnel hired for purposes of subdivision (5)(b) of7
this section and their duties, (ii) a description of lists, software,8
programming, computer equipment, and other technological methods acquired9
and the purposes of each, and (iii) the amount of new revenue obtained as10
a result of the new personnel and acquisitions during the prior calendar11
year, broken down into the same categories as described in subdivision12
(6)(a) of this section. 13
(7)(a) (7) The Department of Revenue Enforcement Fund is created.14
The money in the fund shall be used by the Department of Revenue for the15
administration and enforcement of any activity or function administered16
by the Tax Commissioner. 17
(b) Transfers may be made from the Department of Revenue Enforcement18
Fund to the General Fund at the direction of the Legislature. The19
Department of Revenue Enforcement Fund may receive transfers from the20
Civic and Community Center Financing Fund at the direction of the21
Legislature for the purpose of administering the Sports Arena Facility22
Financing Assistance Act. The Department of Revenue Enforcement Fund23
shall include any money credited to the fund (a) under section 77-2703,24
and such money shall be used by the Department of Revenue to defray the25
costs incurred to implement Laws 2019, LB237, (b) under the Mechanical26
Amusement Device Tax Act, and such money shall be used by the department27
to defray the costs incurred to implement and enforce Laws 2019, LB538,28
and any rules and regulations adopted and promulgated to carry out Laws29
2019, LB538, (c) under section 77-2906, and such money shall be used by30
the Department of Revenue to defray the costs incurred to implement Laws31
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2020, LB310, (d) under the Kratom Consumer Protection Act, and such money1
shall be used by the Department of Revenue to defray the costs incurred2
to administer the act, and (e) under section 77-3,124.3
(c) Any money in the Department of Revenue Enforcement Fund4
available for investment shall be invested by the state investment5
officer pursuant to the Nebraska Capital Expansion Act and the Nebraska6
State Funds Investment Act. Beginning October 1, 2024, any investment7
earnings from investment of money in the fund shall be credited to the8
General Fund. 9
(8) For purposes of this section, taxes mean any taxes collected by10
the department, including, but not limited to state and local sales and11
use taxes, individual and corporate income taxes, financial institutions12
deposit taxes, motor vehicle fuel, diesel fuel, and compressed fuel13
taxes, cigarette taxes, transfer taxes, and charitable gaming taxes.14
Sec. 13. This act becomes operative on July 1, 2026.15
Sec. 14. Original sections 77-367, 77-377.01, 77-3,109, 77-3,118,16
and 77-27,107, Reissue Revised Statutes of Nebraska, sections 77-377.0217
and 77-3012, Revised Statutes Cumulative Supplement, 2024, and sections18
9-1,101, 77-4025, and 77-5601, Revised Statutes Supplement, 2025, are19
repealed. 20
Sec. 15. Since an emergency exists, this act takes effect when21
passed and approved according to law. 22
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