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LEGISLATURE OF NEBRASKA
ONE HUNDRED NINTH LEGISLATURE
SECOND SESSION
LEGISLATIVE BILL 1150
Introduced by Hunt, 8.
Read first time January 20, 2026
Committee: Revenue
A BILL FOR AN ACT relating to the ImagiNE Nebraska Act; to amend section1
77-6827, Revised Statutes Cumulative Supplement, 2024; to prohibit2
application approval if a taxpayer has entered into a contract with3
the United States Immigration and Customs Enforcement; to harmonize4
provisions; and to repeal the original section.5
Be it enacted by the people of the State of Nebraska,6
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Section 1. Section 77-6827, Revised Statutes Cumulative Supplement,1
2024, is amended to read: 2
77-6827 (1) In order to utilize the incentives allowed in the3
ImagiNE Nebraska Act, the taxpayer shall file an application with the4
director, on a form developed by the director, requesting an agreement.5
(2) The application shall: 6
(a) Identify the taxpayer applying for incentives;7
(b) Identify all locations sought to be within the agreement and the8
reason each such location constitutes or is expected to constitute a9
qualified location; 10
(c) State the estimated, projected amount of new investment and the11
estimated, projected number of new employees; 12
(d) Identify the required levels of employment and investment for13
the various incentives listed within section 77-6831 that will govern the14
agreement. The taxpayer may identify different levels of employment and15
investment until the first December 31 following the end of the ramp-up16
period on a form approved by the director. The identified levels of17
employment and investment will govern all years covered under the18
agreement; 19
(e) Identify whether the agreement is for a single qualified20
location, all qualified locations within a county, all qualified21
locations in more than one county, or all qualified locations within the22
state; 23
(f) Acknowledge that the taxpayer understands the requirements for24
offering health coverage, and for reporting the value of such coverage,25
as specified in the ImagiNE Nebraska Act; 26
(g) Acknowledge that the taxpayer does not violate any state or27
federal law against discrimination; 28
(h) Acknowledge that the taxpayer understands the requirements for29
providing a sufficient package of benefits to its employees as specified30
in the ImagiNE Nebraska Act; and 31
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(i) Identify any contracts entered into between the taxpayer and the1
United States Immigration and Customs Enforcement; and2
(j) (i) Contain a nonrefundable application fee of five thousand3
dollars. The fee shall be remitted to the State Treasurer for credit to4
the Nebraska Incentives Fund. 5
(3) An application must be complete to establish the date of the6
application. An application shall be considered complete once it contains7
the items listed in subsection (2) of this section.8
(4)(a) Except as provided in subdivision (b) of this subsection, if9
the director is (4) Once satisfied that the application is consistent10
with the purposes stated in the ImagiNE Nebraska Act for one or more11
qualified locations within this state, the director shall approve the12
application, subject to the base authority limitations provided in13
section 77-6839. 14
(b) The director shall not approve an application for a taxpayer15
that has entered into a contract with the United States Immigration and16
Customs Enforcement. 17
(5) The director shall make his or her determination to approve or18
not approve an application within ninety days after the date of the19
application. If the director requests, by mail or by electronic means,20
additional information or clarification from the taxpayer in order to21
make his or her determination, such ninety-day period shall be tolled22
from the time the director makes the request to the time he or she23
receives the requested information or clarification from the taxpayer.24
The taxpayer and the director may also agree to extend the ninety-day25
period. If the director fails to make his or her determination within the26
prescribed ninety-day period, the application is deemed approved, subject27
to the base authority limitations provided in section 77-6839.28
(6) There shall be no new applications for incentives filed under29
this section after December 31, 2030. All complete applications filed on30
or before December 31, 2030, shall be considered by the director and31
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approved if the location or locations and taxpayer qualify for benefits,1
subject to the base authority limitations provided in section 77-6839.2
Agreements may be executed with regard to complete applications filed on3
or before December 31, 2030. All agreements pending, approved, or entered4
into before such date shall continue in full force and effect.5
Sec. 2. Original section 77-6827, Revised Statutes Cumulative6
Supplement, 2024, is repealed. 7
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