Read the full stored bill text
LEGISLATURE OF NEBRASKA
ONE HUNDRED NINTH LEGISLATURE
SECOND SESSION
LEGISLATIVE BILL 1189
Introduced by Conrad, 46.
Read first time January 21, 2026
Committee: Revenue
A BILL FOR AN ACT relating to revenue and taxation; to create a pilot1
program administered by the Department of Revenue to raise awareness2
of the earned income tax credit; to provide an operative date; and3
to declare an emergency. 4
Be it enacted by the people of the State of Nebraska,5
LB1189
2026
LB1189
2026
-1-
Section 1. (1)(a) The You Earned It Pilot Program is created to1
raise awareness of the earned income tax credit among low-income2
Nebraskans. The purpose of the program is to increase access to and3
utilization of the earned income tax credit by eligible individuals4
through grants to qualifying nonprofit organizations. The program shall5
be administered by the Department of Revenue. 6
(b) It is the intent of the Legislature to appropriate two hundred7
fifty thousand dollars from the General Fund for fiscal year 2026-27 to8
the department for carrying out the pilot program. 9
(2)(a) The Department of Revenue shall establish application10
procedures, eligibility criteria, and reporting requirements for grant11
recipients. Grant funds may be used for outreach, education, assistance,12
and related activities that help eligible individuals understand, claim,13
and receive the earned income tax credit. The department shall ensure14
that grants are distributed in a manner that promotes geographic and15
demographic equity across the state. 16
(b) Grants awarded under the You Earned It Pilot Program may be made17
to nonprofit organizations that serve low-income Nebraskans, including,18
but not limited to: 19
(i) Nonprofit tax preparation services; 20
(ii) Legal services organizations; 21
(iii) Health and human services organizations; and22
(iv) Other nonprofit agencies that regularly work with low-income23
Nebraskans and demonstrate the capacity to promote awareness of and24
access to the earned income tax credit. 25
(c) Grants shall be awarded to eligible nonprofit organizations no26
later than October 1, 2026. 27
(3) The Department of Revenue shall evaluate the success of the28
program and electronically submit a report of such evaluation to the29
Clerk of the Legislature on or before December 15, 2027, containing the30
following information: 31
LB1189
2026
LB1189
2026
-2-
(a) The number and type of grants awarded; 1
(b) The geographic distribution of grant recipients;2
(c) Outreach activities conducted; 3
(d) The estimated number of individuals assisted; and4
(e) Findings and recommendations regarding the effectiveness of the5
program and the advisability of continuation or expansion.6
Sec. 2. This act becomes operative on July 1, 2026.7
Sec. 3. Since an emergency exists, this act takes effect when8
passed and approved according to law. 9
LB1189
2026
LB1189
2026
-3-