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LEGISLATURE OF NEBRASKA
ONE HUNDRED NINTH LEGISLATURE
SECOND SESSION
LEGISLATIVE BILL 1152
Introduced by Ballard, 21; Spivey, 13.
Read first time January 20, 2026
Committee: Banking, Commerce and Insurance
A BILL FOR AN ACT relating to economic incentives; to adopt the New1
Taxpayer Recruitment Grant Act. 2
Be it enacted by the people of the State of Nebraska,3
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Section 1. Sections 1 to 8 of this act shall be known and may be1
cited as the New Taxpayer Recruitment Grant Act. 2
Sec. 2. For purposes of the New Taxpayer Recruitment Grant Act:3
(1) Department means the Department of Economic Development;4
(2) Household means one or more individuals who dwell together; and5
(3) Household goal means the total number of households that a new6
taxpayer recruitment program seeks to successfully incentivize to7
relocate or commit to relocate from a location that is outside of this8
state to a municipality in this state. 9
Sec. 3. (1)(a) Beginning on July 15 of each fiscal year any (i)10
city, county, or Indian tribe or band in the State of Nebraska or (ii)11
nonprofit organization, the primary purpose of which includes economic12
development, workforce and talent development, or community development,13
may apply to the department for a grant under the New Taxpayer14
Recruitment Grant Act for such fiscal year. 15
(b) Such application shall be on a form prescribed by the department16
that includes: 17
(i) The name of the grant applicant; 18
(ii) The name, title, email address, mailing address, and telephone19
number for an individual who will serve as the point of contact for the20
grant applicant for the department; 21
(iii) A new taxpayer recruitment program plan that includes the22
following: 23
(A) The total estimated cost of the program and the itemized24
estimated costs associated with the program's design, administration,25
marketing, and relocation incentive initiatives; 26
(B) A description of the program implementation roles undertaken and27
related costs of the grant applicant or other entities; and28
(C) The program's household goal and the estimated incentive amount29
per household; 30
(c) The program's estimated state and local tax impact; and31
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(d) The program's estimated total economic impact.1
(2) Each fiscal year, the department shall award grants under the2
New Taxpayer Recruitment Grant Act to grant applicants with approved3
applications for the purpose of the administration of new taxpayer4
recruitment programs of such grant applicants and the costs associated5
with incentivizing households to relocate from locations that are outside6
of this state to municipalities in this state. 7
(3) To qualify for a grant under the New Taxpayer Recruitment Grant8
Act, a grant applicant shall: 9
(a) Demonstrate such grant applicant's ability to contribute funding10
equal to at least twenty percent of the total cost of the new taxpayer11
recruitment program and a description of anticipated funding sources. The12
grant applicant's contribution may include local funds or in-kind13
donations pursuant to section 6 of this act; and 14
(b) If the grant applicant is a previous recipient of a grant under15
the New Taxpayer Recruitment Grant Act, submit evidence that the grant16
applicant has met the household goal stated in the new taxpayer17
recruitment program plan that was submitted with the application for such18
previous grant. 19
(4) The department shall consider applications in the order in which20
they are received. If a grant applicant qualifies for a grant, the21
department shall approve the application and notify the grant applicant22
of the approval within thirty days of receiving the application.23
(5) The department may approve applications within the limits of24
available appropriations for such purpose. 25
(6) Any grant applicant shall not receive more than two hundred26
fifty thousand dollars in grants under the New Taxpayer Recruitment Grant27
Act in a fiscal year. 28
(7) The department shall disburse fifty percent of a grant to the29
grant applicant when the grant is initially awarded and fifty percent of30
the grant upon the grant applicant reporting to the department that it31
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has successfully met half of the household goal stated in the new1
taxpayer recruitment program plan. If the grant applicant fails to meet2
half of such goal, the department shall not disburse the remaining amount3
of the grant and such remaining amount shall be reawarded to other grant4
applicants with approved applications. 5
Sec. 4. To be eligible for incentives from new taxpayer recruitment6
programs funded by grants under the New Taxpayer Recruitment Grant Act, a7
household shall submit an application to a grant recipient for the new8
taxpayer recruitment program of such grant recipient that includes:9
(1) The name, date of birth, email address, phone number, and last10
four digits of the social security number for an individual who will11
serve as the primary point of contact for the household;12
(2) The name, date of birth, and relationship to the primary point13
of contact for all members of the household; 14
(3) The mailing address for the primary place of residence for the15
household. Such address shall be outside of the State of Nebraska at the16
time the household applies for new taxpayer recruitment program17
incentives; 18
(4) Records deemed sufficient by the grant recipient to demonstrate19
proof of employment and income for each employed individual in the20
household and a brief job description for each employed individual. Such21
records shall demonstrate a household annual income of at least fifty-22
five thousand dollars to be eligible for new taxpayer recruitment program23
incentives; and 24
(5) Whether any members of the household are veterans.25
Sec. 5. (1) Each grant recipient shall provide semiannual reports26
to the department with the following data regarding new taxpayer27
recruitment program outcomes: 28
(a) Total number of applications received from households;29
(b) Total number of approved applications for incentives;30
(c) The incentive provided to each approved household;31
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(d) The annual income and occupation of each individual from an1
approved household; and 2
(e) The estimated economic impact of the new taxpayer recruitment3
program, including state and local tax revenue and new consumer spending.4
(2) Each household that receives an incentive from a new taxpayer5
recruitment program funded by a grant under the New Taxpayer Recruitment6
Grant Act shall provide the grant recipient that provided an incentive to7
such household with the information that is reasonably necessary to8
complete the semiannual reports required under this section. Grant9
recipients may rely in good faith on such household information for10
purposes of completing semiannual reports. 11
Sec. 6. Unless otherwise prohibited by law, any grant applicant may12
utilize any resource available to it for the local funds or in-kind13
donations required in subdivision (2) of section 3 of this act,14
including, but not limited to, any: 15
(1) Revenue generated by any sales tax, inheritance tax, or fee;16
(2) Resource collected and disbursed pursuant to the Local Option17
Municipal Economic Development Act; 18
(3) Federal funding; 19
(4) Donation or contribution of private funding; and20
(5) The estimated market value of any donated good or service from21
any public or private source. 22
Sec. 7. The New Taxpayer Recruitment Grant Cash Fund is created.23
The department shall administer the fund and use the fund to finance24
grants for new taxpayer recruitment programs under the New Taxpayer25
Recruitment Grant Act. The fund shall consist of money transferred by the26
Legislature, and gifts, grants, and bequests from any source, including27
federal, public, and private sources. Any money in the fund available for28
investment shall be invested by the state investment officer pursuant to29
the Nebraska Capital Expansion Act and the Nebraska State Funds30
Investment Act. 31
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Sec. 8. The department may adopt and promulgate rules and1
regulations to carry out the New Taxpayer Recruitment Grant Act.2
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