The official site of the Nebraska Unicameral Legislature

LEGISLATIVE BILL 838
Approved by the Governor April 14, 2026

Introduced by Jacobson, 42; von Gillern, 4; Hallstrom, 1.

A BILL FOR AN ACT relating to law; to amend sections 8-2901, 25-2701, 30-2301,
30-2302, 30-2322, 30-2323, 30-2325, 30-3803, 30-38,103, 77-3503, 87-704,
87-706, and 87-709, Reissue Revised Statutes of Nebraska, sections 30-3801
and 77-2004, Revised Statutes Cumulative Supplement, 2024, and sections
8-2701, 8-2702, 8-2711, 8-2742, 8-2903, 87-302, 87-1301, 87-1302, 87-1304,
87-1305, 87-1306, and 87-1308, Revised Statutes Supplement, 2025; to
change provisions relating to the Nebraska Money Transmitters Act,
financial exploitation of a vulnerable adult or senior adult, rules and
codes of civil and criminal procedure, decedents' estates, the Nebraska
Uniform Trust Code, certifications of trust, inheritance taxes, deceptive
trade practices, the Equipment Business Regulation Act, and the Age-
Appropriate Online Design Code Act; to impose an excise tax on certain
remittance transfers; to provide for rounding of certain cash transaction
amounts; to provide operative dates; to provide severability; to repeal
the original sections; and to declare an emergency.
Be it enacted by the people of the State of Nebraska,
Section 1. Section 8-2701, Revised Statutes Supplement, 2025, is amended
to read:
8-2701 Sections 8-2701 to 8-2742 and sections 5 to 10 of this act shall be
known and may be cited as the Nebraska Money Transmitters Act.
Sec. 2. Section 8-2702, Revised Statutes Supplement, 2025, is amended to
read:
8-2702 For purposes of the Nebraska Money Transmitters Act:
(1) Acting in concert means persons knowingly acting together with a
common goal of jointly acquiring control of a licensee whether or not pursuant
to an express agreement;
(2) Applicant means a person filing an application for a license under the
Nebraska Money Transmitters Act;
(3) Authorized delegate means a person designated by the licensee to
engage in money transmission on behalf of the licensee;
(4) Average daily money transmission liability means the amount of the
licensee's outstanding money transmission obligations in this state at the end
of each day in a given period of time, added together, and divided by the total
number of days in the given period of time. For purposes of calculating average
daily money transmission liability under the Nebraska Money Transmitters Act
for any licensee required to do so, the given period of time shall be each
calendar quarter;
(5) Closed loop stored value means stored value that is redeemable by the
issuer of such stored value only for goods or services provided by the issuer
or affiliates of such issuer or franchisees of the issuer or affiliates of such
franchisees, except to the extent the stored value is required by applicable
law to be redeemable in cash for the cash value of the stored value;
(6)(a) Control means:
(i) Direct or indirect power over the vote of at least twenty-five percent
of the outstanding voting shares or voting interests of a licensee or person in
control of a licensee;
(ii) The power to elect or appoint a majority of key individuals,
executive officers, managers, directors, trustees, or other persons that have
managerial authority of a person in control of a licensee; or
(iii) The power to exercise, directly or indirectly, a controlling
influence over the management or policies of a licensee or person in control of
a licensee.
(b) For purposes of determining the percentage of a person controlled by
any other person, the person's interest shall be aggregated with the interest
of any other immediate family member, including the person's spouse, parents,
children, siblings, mothers-in-law, fathers-in-law, sons-in-law, daughters-in-
law, brothers-in-law, and sisters-in-law, and any other person who shares such
person's residence;
(7) Department means the Department of Banking and Finance;
(8) Director means the Director of Banking and Finance;
(9) Eligible rating means a credit rating of any of the three highest
rating categories provided by an eligible rating service, whereby each category
may include rating category modifiers such as plus or minus for Standard and
Poor's Corporation or the equivalent for any other eligible rating service.
Long-term credit ratings are deemed eligible if the rating is equal to A- or
higher by Standard and Poor's Corporation, or the equivalent from any other
eligible rating service. Short-term credit ratings are deemed eligible if the
rating is equal to or higher than A-2 or SP-2 by Standard and Poor's
Corporation or the equivalent from any other eligible rating service. In the
event that ratings differ among eligible rating services, the highest rating
shall apply when determining whether a security bears an eligible rating.
(10) Eligible rating service means any nationally recognized statistical
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rating organization approved by the Securities and Exchange Commission and any
other organization designated by the director by rule or order;
(11) Federally insured depository financial institution means a bank,
credit union, savings and loan association, trust company, savings association,
savings bank, industrial bank, or industrial loan company organized under the
laws of the United States or any state of the United States, when such bank,
credit union, savings and loan association, trust company, savings association,
savings bank, industrial bank, or industrial loan company has federally insured
deposits;
(12) Foreign adversary person means:
(a) A foreign person that is domiciled in, is headquartered in, has its
principal place of business in, or is organized under the laws of any country
listed in 15 C.F.R. 791.4;
(b) An entity with respect to which a foreign person or combination of
foreign persons described in subdivision (12)(a) of this section directly or
indirectly own at least a twenty-five percent share; or
(c) A person subject to the direction or control of a foreign person or
entity described in subdivision (12)(a) or (b) of this section;
(13) (12) In this state means at a physical location within this state for
a transaction requested in person. For a transaction requested electronically
or by telephone, the provider of money transmission may determine if the person
requesting the transaction is in this state by relying on other information
provided by such person regarding the location of the individual's residential
address or the entity's principal place of business or other physical address
location and any records associated with such person that the provider of money
transmission may have that indicate the location of the individual's
residential address or the entity's principal place of business or other
physical address location, including, but not limited to, an address associated
with an account;
(14) (13) Individual means a natural person;
(15)(a) Informal value transfer system services means services provided by
any system, mechanism, or network of persons or entities that:
(i) Receives money for the purpose of making the funds or an equivalent
value payable to a third party in another geographic location, whether or not
in the same form; or
(ii) Facilitates the transfer of money domestically or internationally
outside the conventional money-transmission system.
(b) Informal value transfer system services includes hawala systems or
agencies or similar systems or agencies for transferring money by payment to an
agent who instructs a remote associate to pay a final recipient.
(c) Informal value transfer system services does not include armored car
services or issuance of gift cards;
(16) (14) Key individual means any individual ultimately responsible for
establishing or directing policies and procedures of the licensee, such as an
executive officer, manager, director, or trustee;
(17) (15) Licensee means a person licensed under the Nebraska Money
Transmitters Act;
(18) (16) Material litigation means litigation, that according to United
States generally accepted accounting principles, is significant to a person's
financial health and would be required to be disclosed in the person's annual
audited financial statements, report to shareholders, or similar records;
(19) (17) Model Money Transmission Modernization Act means the Model Money
Transmission Modernization Act approved for state adoption by the Conference of
State Bank Supervisors Board of Directors that sets nationwide standards,
including net worth, surety bond, and permissible investments requirements, to
modernize the supervision and regulation of money transmitters;
(20) (18) Monetary value means a medium of exchange, whether or not
redeemable in money;
(21) (19) Money means a medium of exchange that is authorized or adopted
by the United States or a foreign government. Money includes a monetary unit of
account established by an intergovernmental organization or by agreement
between two or more governments;
(22)(a) (20)(a) Money transmission means any of the following:
(i) Selling or issuing payment instruments to a person located in this
state;
(ii) Selling or issuing stored value to a person located in this state;
and
(iii) Receiving money for transmission from a person located in this
state.
(b) Money transmission includes payroll processing services and informal
value transfer system services. Money transmission does not include the
provision solely of online or telecommunications services or network access;
(23) (21) Multistate licensing process means any agreement entered into by
and among state regulators relating to coordinated processing of applications
for money transmission licenses, applications for the acquisition of control of
a licensee, control determinations, or notice and information requirements for
a change of key individuals;
(24) (22) Nationwide Mortgage Licensing System and Registry means the
Nationwide Mortgage Licensing System and Registry, also known as the Nationwide
Multistate Licensing System and Registry, developed by the Conference of State
Bank Supervisors and the American Association of Residential Mortgage
Regulators and owned and operated by the State Regulatory Registry LLC, or any
successor or affiliated entity, for the licensing and registration of persons
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in financial services industries;
(25)(a) (23)(a) Outstanding money transmission obligation means:
(i) Any payment instrument or stored value issued or sold by the licensee
to a person located in the United States or reported as sold by an authorized
delegate of the licensee to a person that is located in the United States that
has not yet been paid or refunded by or for the licensee or has been escheated
in accordance with applicable abandoned property laws; or
(ii) Any money received for transmission by the licensee or an authorized
delegate in the United States from a person located in the United States that
has not been received by the payee or refunded to the sender or has been
escheated in accordance with applicable abandoned property laws.
(b) For purposes of subdivision (25) (23) of this section, in the United
States includes, to the extent applicable, a person in any state, territory, or
possession of the United States; the District of Columbia; the Commonwealth of
Puerto Rico; or a United States military installation that is located in a
foreign country;
(26) (24) Payment instrument means a written or electronic check, draft,
money order, traveler's check, or other written or electronic instrument for
the transmission or payment of money or monetary value, whether or not
negotiable. Payment instrument does not include stored value or any instrument
that:
(a) Is redeemable by the issuer only for goods or services provided by the
issuer or affiliates of such issuer or franchisees of the issuer or affiliates
of such franchisees except to the extent the instrument is required by
applicable law to be redeemable in cash for the cash value of the instrument;
or
(b) Is not sold publicly but issued and distributed as part of a loyalty,
rewards, or promotional program;
(27) (25) Payroll processing services means receiving money for
transmission pursuant to a contract with a person to deliver wages or salaries,
make payment of payroll taxes to state and federal agencies, make payments
relating to employee benefit plans, or make distributions of other authorized
deductions from wages or salaries. Payroll processing services does not include
an employer performing payroll processing services on the employer's own behalf
or on behalf of an affiliate of the employer;
(28) (26) Person means any individual, general partnership, limited
partnership, limited liability company, corporation, trust, association, joint
stock corporation, or other corporate entity identified by the director;
(29) (27) Receipt means a paper receipt, electronic record, or other
written confirmation;
(30) (28) Receiving money for transmission or money received for
transmission means receiving money or monetary value in the United States for
transmission within or outside the United States by electronic or other means;
(31) (29) Remit means to make direct payments of money to a licensee or a
representative of a licensee authorized to receive money or to deposit money in
a bank in an account specified by the licensee; and
(32) (30) Stored value means monetary value representing a claim against
the issuer of the stored value evidenced by an electronic or digital record,
and that is intended and accepted for use as a means of redemption for money or
monetary value, or payment for goods or services. Stored value includes, but is
not limited to, prepaid access as defined by 31 C.F.R. 1010.100.
Notwithstanding the foregoing, stored value does not include a payment
instrument or closed loop stored value, or stored value not sold publicly but
issued and distributed as part of a loyalty, rewards, or promotional program.
Sec. 3. Section 8-2711, Revised Statutes Supplement, 2025, is amended to
read:
8-2711 (1) Applicants for a license shall apply in a form and in a medium
as prescribed by the director. Each such form shall contain content as set
forth by rule, regulation, instruction, or procedure of the director and may be
changed or updated by the director in accordance with applicable law in order
to carry out the purposes of the Nebraska Money Transmitters Act and maintain
consistency with Nationwide Mortgage Licensing System and Registry licensing
standards and practices. The application shall state or contain, as applicable:
(a) The legal name and residential and business addresses of the applicant
and any fictitious or trade name used by the applicant in conducting the
applicant's business;
(b) A list of any criminal conviction of the applicant and any material
litigation in which the applicant has been involved in the ten-year period next
preceding the submission of the application;
(c) A description of any money transmission previously provided by the
applicant and the money transmission that the applicant seeks to provide in
this state;
(d) A list of the applicant's proposed authorized delegates and the
locations in this state where the applicant and its authorized delegates
propose to engage in money transmission;
(e) A list of other states in which the applicant is licensed to engage in
money transmission and any license revocation, suspension, or other
disciplinary action taken against the applicant in another state;
(f) Information concerning any bankruptcy or receivership proceeding
affecting the applicant or a person in control of an applicant;
(g) A sample form of contract for authorized delegates, if applicable;
(h) A sample form of payment instrument or stored value, as applicable;
(i) The name and address of any federally insured depository financial
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institution through which the applicant plans to conduct money transmission;
and
(j) A certification that the applicant is not a foreign adversary person,
along with sufficient information to enable the director to verify the veracity
of the certification;
(k) A certification that each key individual and person in control of the
applicant is not a foreign adversary person, along with sufficient information
to enable the director to verify the veracity of the certification; and
(l) (j) Any other information the Director or the Nationwide Mortgage
Licensing System and Registry reasonably requires with respect to the
applicant.
(2) If an applicant is a corporation, limited liability company,
partnership, or other legal entity, the applicant shall also provide:
(a) The date of the applicant's incorporation or formation and state or
country of incorporation or formation;
(b) If applicable, a certificate of good standing from the state or
country in which the applicant was incorporated or formed;
(c) A brief description of the structure or organization of the applicant,
including any parents or subsidiaries of the applicant, and whether any such
parents or subsidiaries are publicly traded;
(d) The legal name, any fictitious or trade name, all business and
residential addresses, and the employment, as applicable, of each key
individual and person in control of the applicant in the ten-year period
preceding the submission of the application;
(e) A list of any criminal convictions and material litigation for a
person in control of the applicant that is not an individual that has been
involved with the applicant in the ten-year period preceding the submission of
the application;
(f) A copy of audited financial statements of the applicant for the most
recent fiscal year and for the two-year period preceding the submission of the
application or, if determined to be acceptable to the director, certified
unaudited financial statements for the most recent fiscal year or any other
period acceptable to the director;
(g) A certified copy of unaudited financial statements of the applicant
for the most recent fiscal quarter;
(h) If the applicant is a publicly traded corporation, a copy of the most
recent report filed with the Securities and Exchange Commission pursuant to the
Securities Exchange Act of 1934;
(i) If the applicant is a wholly owned subsidiary of:
(i) A corporation publicly traded in the United States, a copy of audited
financial statements for the parent corporation for the most recent fiscal year
or a copy of the parent corporation's most recent report filed pursuant to the
Securities Exchange Act of 1934; or
(ii) A corporation publicly traded outside the United States, a copy of
similar documentation filed with the regulator of the parent corporation's
domicile outside the United States;
(j) The name and address of the applicant's registered agent in this
state; and
(k) Any other information the director reasonably requires with respect to
the applicant.
(3) A nonrefundable application fee of one thousand five hundred dollars
must accompany an application for a license under this section.
(4) Other than the nonrefundable application fee, the director may waive
one or more requirements of this section or permit an applicant to submit other
information in lieu of the required information.
Sec. 4. Section 8-2742, Revised Statutes Supplement, 2025, is amended to
read:
8-2742 For purposes of the Nebraska Money Transmitters Act:
(1) 15 C.F.R. 791.4 means 15 C.F.R. 791.4, as such regulation existed on
January 1, 2026;
(2) (1) 31 C.F.R. 1010.100 means 31 C.F.R. 1010.100, as such regulation
existed on January 1, 2025;
(3) (2) Bank Secrecy Act means the Bank Secrecy Act, 31 U.S.C. 5311 et
seq., and the implementing regulations of such act, as such act and regulations
existed on January 1, 2025;
(4) (3) Bank Service Company Act means the Bank Service Company Act, 12
U.S.C. 1861 et seq., as such act existed on January 1, 2025;
(5) (4) Commodity Exchange Act means the Commodity Exchange Act, 7 U.S.C.
1 et seq., as such act existed on January 1, 2025;
(6) (5) Edge Act means the Edge Act, 12 U.S.C. 611 et seq., as such act
existed on January 1, 2025;
(7) (6) Federal Credit Union Act means the Federal Credit Union Act, 12
U.S.C. 1751 et seq., as such act existed on January 1, 2025;
(8) (7) Federal Deposit Insurance Act means the Federal Deposit Insurance
Act, 12 U.S.C. 1811 et seq., as such act existed on January 1, 2025;
(9) (8) Federal remittance rule means 12 C.F.R. part 1005, subpart B, as
such regulation existed on January 1, 2025;
(10) (9) Foreign Account Tax Compliance Act means the Foreign Account Tax
Compliance Act, 26 U.S.C. 1471 et seq., as such act existed on January 1, 2025;
(11) (10) International Banking Act of 1978 means the International
Banking Act of 1978, 12 U.S.C. 3101 et seq., as such act existed on January 1,
2025;
(12) (11) Securities Exchange Act of 1934 means the Securities Exchange
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Act of 1934, 15 U.S.C. 78a et seq., as such act existed on January 1, 2025;
(13) (12) United States Bankruptcy Code means 11 U.S.C. 101 et seq., as
such sections existed on January 1, 2025; and
(14) (13) Uniting and Strengthening America by Providing Appropriate Tools
Required to Intercept and Obstruct Terrorism Act of 2001 means the Uniting and
Strengthening America by Providing Appropriate Tools Required to Intercept and
Obstruct Terrorism Act of 2001, Public Law 107-56, as such act existed on
January 1, 2025.
Sec. 5. The Legislature finds and declares that:
(1) The United States has determined that the governments of China, Cuba,
Iran, North Korea, Russia, and the Maduro Regime in Venezuela are foreign
adversaries of the United States because they have engaged in long-term
patterns or serious instances of conduct significantly adverse to United States
national security or the security and safety of United States persons;
(2) China's effort to advance its technological capabilities poses
significant threats to the United States and its citizens;
(3) China is currently operating a Military-Civil Fusion strategy with the
goal of developing the most technologically advanced military in the world. A
key part of this strategy is removing barriers between China's civilian sectors
and its military and defense industrial sectors;
(4) China is also seeking to grow its technological dominance in
international markets;
(5) To advance its missions, China has increased its efforts to collect
foreign data;
(6) Under Article 7 of China's National Intelligence Law of 2017, which
states in part that any organization or citizen shall support, assist, and
cooperate with the state intelligence work, China may compel its citizens and
companies to assist with surveillance efforts or surrender data to Chinese
intelligence agencies, including data belonging to the United States or its
citizens;
(7) China's collection of data is a threat to national security and the
United States Department of Homeland Security and the National
Counterintelligence and Security Center have both issued publications warning
United States citizens and businesses of the potential threats stemming from
China's intelligence laws;
(8) In November 2025, the White House produced a security memo asserting
that a Chinese technology company shares its customers' data, including
customers' payment records, with the Chinese government and concurrently the
Pentagon sent a letter to Congress indicating intent to list that Chinese
technology company as a Chinese military company;
(9) The threat of data collection by foreign adversaries is not only a
national security threat but also a threat to consumers who provide data and
other information to foreign adversary-based companies;
(10) Pursuant to this state's supervisory authority over financial
transactions, the state has put in place a regulatory scheme for licensing
money transmitters;
(11) Money transmitters provide consumers with nonbank access to sending
and receiving funds, often internationally, and require access to sensitive
customer data;
(12) As a part of the licensing scheme, the state looks at the character
and general fitness of applicants to ensure that it is in the interest of the
public to permit the applicant to engage in money transmission in the state;
and
(13) Due to the risks posed by foreign adversaries to this state and its
citizens, the state finds that it should not grant money transmitter licenses
to companies with connections to foreign adversaries.
Sec. 6. (1)(a) For purposes of section 8-2713, if an applicant or any key
individual or person in control of the applicant fails to establish that such
applicant, key individual, or person in control is not a foreign adversary
person, the director shall presume that the character and general fitness of
such applicant, key individual, or person in control indicates that it is not
in the interest of the public to permit the applicant to engage in money
transmission.
(b) For purposes of section 8-2716, if a person, or group of persons
acting in concert, seeking to acquire control of a licensee or if any key
individual or person that would be in control of a licensee after acquisition
of control fails to establish that such person, group, or key individual is not
a foreign adversary person, the director shall presume that the character and
general fitness of such person, group, or key individual indicates that it is
not in the interest of the public to permit the person, group of persons acting
in concert, or key individual to control the licensee.
(c) For purposes of section 8-2734, if a licensee or authorized delegate
or any key individual or persons in control of a licensee or responsible person
in control of the authorized delegate fails to establish that such licensee,
delegate, key individual, or person in control is not a foreign adversary
person, the director shall presume that the character and general fitness of
such licensee, delegate, key individual, or person in control indicates that it
is not in the interest of the public to permit the licensee, delegate, key
individual, or person in control to provide money transmission.
(d) For purposes of section 8-2735, if an authorized delegate or a person
in control of the authorized delegate fails to establish that such delegate or
person in control is not a foreign adversary person, the director shall presume
that the character and general fitness of such delegate or person in control
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indicates that it is not in the interest of the public to permit the authorized
delegate to provide money transmission.
(2) The presumptions described in subsection (1) of this section shall
only be rebutted by clear and convincing evidence that:
(a) The relevant foreign government or foreign nongovernment person listed
in 15 C.F.R. 791.4 has expressly exempted the relevant applicant, licensee,
authorized delegate, key individual, or person from all legal obligations to
share any information from an individual in this state with any foreign
adversary person;
(b) The exemption described in subdivision (2)(a) of this section will be
judicially enforceable within this state against the foreign government and
nongovernment person by any individual in this state who uses the money
transmitter services of the exempted individual or person;
(c) The exempted individual or person has established a relationship with
an auditor organized within, and with its primary place of business within, the
United States that will verify, through an external compliance audit or similar
process conducted at least quarterly and in compliance with all applicable
auditing standards, whether any information is shared by the exempted
individual or person with a foreign adversary person during the duration of the
license or at any point within three years after the expiration of the license;
and
(d) The exempted individual or person has adopted a policy that it will
promptly notify all affected individuals and the Attorney General if it or its
auditor concludes that information has been shared with a foreign adversary
person during the duration of the license or at any point within three years
after the expiration of the license.
Sec. 7. (1) On the operative date of this section, the changes made by
this legislative bill shall apply to all existing and future licenses and
applications for license under the Nebraska Money Transmitters Act.
(2) Within sixty days after the operative date of this section, the
director shall send a written request to each licensee and applicant with a
completed application that requests supplemental information necessary for the
director to investigate and determine compliance with the changes made by this
legislative bill, including the certifications required by section 8-2711. For
any licensee that does not provide such information within sixty days after
receiving such request or that the director has reasonable suspicion to believe
is a foreign adversary person or has any key individual or person in control
that is a foreign adversary person, the director shall institute proceedings
under section 8-2734 to revoke the licensee's license.
Sec. 8. Within thirty days after the operative date of this section, the
director shall prescribe forms and instructions and issue an order governing
applications under the Nebraska Money Transmitters Act to require information
sufficient to show that the applicant is not a foreign adversary person.
Sec. 9. The Department of Banking and Finance shall, as requested,
provide to the Department of Revenue the data of money transmitters as
necessary to meet the responsibilities of the Department of Revenue under the
Nebraska Money Transmitters Act, to the extent the Department of Banking and
Finance collects such information. The Department of Revenue may, as requested
by the director, share information with the Department of Banking and Finance
as necessary to enforce the Nebraska Money Transmitters Act.
Sec. 10. (1) For purposes of this section:
(a) Active duty member of the armed forces means a person who is a member
of the armed forces of the United States on active duty as defined in 10 U.S.C.
101(d)(1), as such section existed on January 1, 2026, or a member of the
Nebraska National Guard in active service of the state;
(b) Credit card has the same meaning as in 15 U.S.C. 1693o-2, as such
section existed on January 1, 2026;
(c) Debit card has the same meaning as in 15 U.S.C. 1693o-2, as such
section existed on January 1, 2026, except that debit card shall not include a
general-use prepaid card as defined in 15 U.S.C. 1693l-1, as such section
existed on January 1, 2026;
(d) Dependent means a spouse or any other person for whom an active duty
member of the armed forces provided more than one-half of that person's support
during the previous calendar year;
(e) Designated recipient has the same meaning as in section 919 of the
Electronic Fund Transfer Act, 15 U.S.C. 1693o–1, as such section existed on
January 1, 2026;
(f) Foreign adversary country means any country listed in 15 C.F.R. 791.4,
as such regulation existed on January 1, 2026;
(g) Remittance transfer has the same meaning as in section 919 of the
Electronic Fund Transfer Act, 15 U.S.C. 1693o–1, as such section existed on
January 1, 2026, except that it shall only apply where the sender provides
cash, a money order, a cashier's check, or any other similar physical
instrument to the remittance transfer provider;
(h) Remittance transfer provider has the same meaning as in section 919 of
the Electronic Fund Transfer Act, 15 U.S.C. 1693o-1, as such section existed on
January 1, 2026; and
(i) Sender has the same meaning as in section 919 of the Electronic Fund
Transfer Act, 15 U.S.C. 1693o–1, as such section existed on January 1, 2026.
(2) There is hereby imposed an excise tax of twenty-five percent on any
remittance transfer by a licensee or authorized delegate to a resident of a
foreign adversary country, with the exception of Cuba and Venezuela.
(3)(a) The tax imposed by this section shall not apply to a remittance
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transfer:
(i) If the sender or designated recipient of such transfer is an active
duty member of the armed forces or a dependent of such member; or
(ii) For which the funds being transferred are:
(A) Withdrawn from an account held in or by a financial institution:
(I) Described in 31 U.S.C. 5312(a)(2)(A) through (H), as such section
existed on January 1, 2026; and
(II) That is subject to the requirements of 31 U.S.C. Chapter 53,
Subchapter II, as such subchapter existed on January 1, 2026; or
(B) Funded with a debit card or credit card issued in the United States.
(b) To qualify for the exemption under subdivision (3)(a)(i) of this
section, the sender or designated recipient shall present a valid United States
Department of Defense Common Access Card or other valid military identification
to the remittance transfer provider at the time of the transaction.
(4)(a) The sender of a remittance transfer shall pay the tax imposed by
this section on such transfer.
(b) If any tax imposed by this section is not paid at the time a transfer
is made, then to the extent that such tax is not paid, the remittance transfer
provider of such transfer shall pay the tax.
(c) The remittance transfer provider of a remittance transfer shall
collect the amount of the tax imposed by this section on such transfer from the
sender and remit such tax to the Department of Revenue quarterly.
(5) Sections 77-2707 to 77-2711 shall apply to the tax imposed by this
section as if such tax were a sales or use tax imposed by the Nebraska Revenue
Act of 1967.
(6) The Department of Revenue may share any information related to the tax
imposed by this section with the Department of Banking and Finance.
(7)(a) No refund of the tax imposed by this section shall be allowed
unless a claim for such refund is filed within the required period for a refund
of sales taxes.
(b) The Department of Revenue shall establish an expedited refund process
for any active duty member of the armed forces or dependent who was charged the
tax in error.
(c) To be eligible for the expedited refund process described in
subdivision (7)(b) of this section, an active duty member of the armed forces
or dependent who was charged in error shall submit proof of military status to
the Department of Revenue.
(8) The Department of Revenue may adopt and promulgate rules and
regulations to prescribe any and all forms and supporting documentation
necessary for the payment, collection, and reporting of the tax imposed by this
section and to establish the expedited refund process described in subdivision
(7)(b) of this section.
(9) The Department of Revenue may use electronic funds transfer to collect
the tax imposed by this section or to pay any refund of such tax.
(10) The use of any electronic filing of documents or electronic funds
transfer shall not alter the rights of any party from the rights of such party
if a different method of filing or payment was used.
(11) All taxes received by the Department of Revenue pursuant to this
section shall be remitted to the State Treasurer for credit to the General
Fund.
(12) Upon request from the Department of Revenue, the Department of
Banking and Finance may make a claim against the surety bond of a licensee for
payment of any tax imposed by this section on such licensee.
Sec. 11. Section 8-2901, Reissue Revised Statutes of Nebraska, is amended
to read:
8-2901 For purposes of sections 8-2901 to 8-2903:
(1) Account means a contract of deposit of funds between the depositor and
a financial institution and:
(a) The account is owned by a vulnerable adult or senior adult, whether
individually or with one or more other persons; or
(b) A vulnerable adult or senior adult is a beneficiary of the account,
including a formal or informal trust account, a payable on death account, a
conservatorship account, or a guardianship account;
(2) Authorized contact means an adult person designated by a vulnerable
adult or senior adult to be contacted by a financial institution in the event
of an emergency, a loss of contact with the customer, or suspected financial
exploitation;
(3) (2) Department means the Department of Health and Human Services;
(4) (3) Financial exploitation means:
(a) The wrongful or unauthorized taking, withholding, appropriation, or
use of the money, assets, or other property or the identifying information of a
vulnerable adult or senior adult by any person; or
(b) An act or omission by a person, including through the use of a power
of attorney on behalf of, or as the conservator or guardian of, a vulnerable
adult or senior adult, to:
(i) Obtain control, through deception, intimidation, fraud, or undue
influence, over the vulnerable adult's or senior adult's money, assets, or
other property to deprive the vulnerable adult or senior adult of the
ownership, use, benefit, or possession of the property; or
(ii) Convert the money, assets, or other property of a vulnerable adult or
senior adult to deprive a vulnerable adult or senior adult of the ownership,
use, benefit, or possession of the property;
(5) (4) Financial institution means a bank, savings bank, building and
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loan association, savings and loan association, or credit union, whether
chartered by the Department of Banking and Finance, the United States, or a
foreign state agency; any other similar organization which is covered by
federal deposit insurance; a subsidiary or affiliate of any such entity; or a
trust company as defined in section 8-230;
(6) (5) Law enforcement agency has the same meaning as in section 28-359;
(7) (6) Senior adult has the same meaning as in section 28-366.01;
(8) (7) Transaction means any of the following as applicable to services
provided by a financial institution:
(a) A transfer or request to transfer or disburse funds or assets in an
account;
(b) A request to initiate a wire transfer, initiate an automated
clearinghouse transfer, or issue a money order, cashier's check, or official
check;
(c) A request to negotiate a check or other negotiable instrument;
(d) A request to change the ownership of, or access to, an account;
(e) A request for a loan, guarantee of a loan, extension of credit, or
draw on a line of credit;
(f) A request to encumber any movable or immovable property, including
real property, personal property, or fixtures; and
(g) A request to designate or change the designation of beneficiaries to
receive any property, benefit, or contract right for a vulnerable adult or
senior adult at death; and
(9) (8) Vulnerable adult has the same meaning as in section 28-371.
Sec. 12. Section 8-2903, Revised Statutes Supplement, 2025, is amended to
read:
8-2903 (1) When a financial institution, or an employee of a financial
institution, reasonably believes, or has received information from the
department or a law enforcement agency demonstrating that it is reasonable to
believe, that financial exploitation of a vulnerable adult or senior adult may
have occurred, may have been attempted, is occurring, or is being attempted,
the financial institution may, but is not required to:
(a) Delay or refuse a transaction with or involving the vulnerable adult
or senior adult;
(b) Delay or refuse to permit the withdrawal or disbursement of funds
contained in the vulnerable adult's or senior adult's account;
(c) Prevent a change in ownership of the vulnerable adult's or senior
adult's account;
(d) Prevent a transfer of funds from the vulnerable adult's or senior
adult's account to an account owned wholly or partially by another person;
(e) Refuse to comply with instructions given to the financial institution
by an agent or a person acting for or with an agent under a power of attorney
signed or purported to have been signed by the vulnerable adult or senior
adult; or
(f) Prevent the designation or change the designation of beneficiaries to
receive any property, benefit, or contract rights for a vulnerable adult or
senior adult at death.
(2) A financial institution is not required to act under subsection (1) of
this section when provided with information alleging that financial
exploitation may have occurred, may have been attempted, is occurring, or is
being attempted, but may use the financial institution's discretion to
determine whether or not to act under subsection (1) of this section based on
the information available to the financial institution at the time.
(3)(a)(i) A financial institution may notify any third party reasonably
associated with a vulnerable adult or senior adult if the financial institution
reasonably believes that the financial exploitation of a vulnerable adult or
senior adult may have occurred, may have been attempted, is occurring, or is
being attempted.
(ii) A third party reasonably associated with a vulnerable adult or senior
adult includes, but is not limited to, the following: (A) A parent, spouse,
adult child, sibling, or other known family member or close associate of a
vulnerable adult or senior adult; (B) an authorized contact provided by a
vulnerable adult or senior adult to the financial institution; (C) a co-owner,
additional authorized signatory, or beneficiary on a vulnerable adult's or a
senior adult's account; (D) an attorney in fact, trustee, conservator,
guardian, or other fiduciary who has been selected by a vulnerable adult or
senior adult, a court, or a third party to manage some or all of the financial
affairs of the vulnerable adult or senior adult; and (E) an attorney known to
represent or have represented the vulnerable adult or senior adult.
(b) A financial institution may choose not to notify any third party
reasonably associated with a vulnerable adult or senior adult of suspected
financial exploitation of the vulnerable adult or senior adult if the financial
institution reasonably believes the third party is, may be, or may have been
engaged in the financial exploitation of the vulnerable adult or senior adult
or if requested to refrain from making a notification by a law enforcement
agency, if such notification could interfere with a law enforcement
investigation.
(c) Nothing in this subsection shall prevent a financial institution from
notifying the department or a law enforcement agency, if the financial
institution reasonably believes that the financial exploitation of a vulnerable
adult or senior adult may have occurred, may have been attempted, is occurring,
or is being attempted.
(4) The authority granted the financial institution under subsection (1)
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of this section expires upon the sooner of: (a) Thirty business days after the
date on which the financial institution first acted under subsection (1) of
this section; (b) when the financial institution is satisfied that the
transaction or act will not result in financial exploitation of the vulnerable
adult or senior adult; or (c) upon termination by an order of a court of
competent jurisdiction.
(5) Unless otherwise directed by order of a court of competent
jurisdiction, a financial institution may extend the duration under subsection
(4) of this section based on a reasonable belief that the financial
exploitation of a vulnerable adult or senior adult may continue to occur or
continue to be attempted.
(6) A financial institution and its bank holding company, if any, and any
employees, agents, officers, and directors of the financial institution and its
bank holding company, if any, shall be immune from any civil, criminal, or
administrative liability that may otherwise exist (a) for delaying or refusing
to execute a transaction, withdrawal, or disbursement, or for not delaying or
refusing to execute such transaction, withdrawal, or disbursement under this
section and (b) for actions taken in furtherance of determinations made under
subsections (1) through (5) of this section.
(7)(a) Notwithstanding any other law to the contrary, the refusal by a
financial institution to engage in a transaction as authorized under subsection
(1) of this section shall not constitute the wrongful dishonor of an item under
section 4-402, Uniform Commercial Code.
(b) Notwithstanding any other law to the contrary, a reasonable belief
that payment of a check will facilitate the financial exploitation of a
vulnerable adult or senior adult shall constitute reasonable grounds to doubt
the collectability of the item for purposes of the federal Check Clearing for
the 21st Century Act, 12 U.S.C. 5001 et seq., the federal Expedited Funds
Availability Act, 12 U.S.C. 4001 et seq., and 12 C.F.R. part 229, as such acts
and part existed on January 1, 2025.
(8) A financial institution shall be immune from any civil, criminal, or
administrative liability that may otherwise exist for choosing not to implement
an authorized contact program. A financial institution, when acting in a
reasonable manner, shall be immune from any civil, criminal, or administrative
liability that may otherwise exist for any actions or omissions related to the
administration of such a program. A financial institution shall not be liable
for the actions of an authorized contact.
(9) A financial institution shall be immune from any civil, criminal, or
administrative liability for declining to interact with an authorized contact
if the financial institution reasonably believes that:
(a) The authorized contact is, may be, or may have been engaged in the
financial exploitation of the vulnerable adult or senior adult; or
(b) Such interaction is not in the best interests of the vulnerable adult
or senior adult.
(10) A person designated as an authorized contact who acts in good faith
and exercises reasonable care in providing information to the financial
institution, or in assisting the financial institution or law enforcement in an
investigation of suspected financial exploitation, shall be immune from any
administrative, civil, or criminal liability that might otherwise arise from
such actions.
Sec. 13. Section 25-2701, Reissue Revised Statutes of Nebraska, is amended
to read:
25-2701 (1) All provisions in the rules and codes of criminal and civil
procedure governing actions and proceedings in the district court not in
conflict with statutes specifically governing procedure in county courts and
related to matters for which no specific provisions have been made for county
courts shall govern and apply to all actions and proceedings in the county
court.
(2) County courts may seal records of a person as provided under sections
43-2,108.01 to 43-2,108.05.
(3) Unless specifically provided to the contrary in the Uniform Probate
Code or unless inconsistent with its provisions, the rules and codes of civil
procedure, including the rules concerning vacation of orders and appellate
review, govern proceedings under this section.
Sec. 14. Section 30-2301, Reissue Revised Statutes of Nebraska, is amended
to read:
30-2301 (1) Any part of a decedent's estate not effectively disposed of by
will passes by intestate succession to the decedent's heirs as prescribed in
the following sections of this code, except as modified by the decedent's will.
(2) A decedent by will may expressly exclude or limit the right of an
individual or class to succeed to property of the decedent passing by intestate
succession. If that individual or a member of that class survives the decedent,
the share of the decedent's intestate estate to which that individual or class
would have succeeded passes as if that individual or each member of that class
had disclaimed the intestate share. Any part of the estate of a decedent not
effectively disposed of by his will passes to his heirs as prescribed in the
following sections of this code.
Sec. 15. Section 30-2302, Reissue Revised Statutes of Nebraska, is amended
to read:
30-2302 The intestate share of the surviving spouse is:
(1) if there is no surviving issue or parent of the decedent, the entire
intestate estate;
(2) if there is no surviving issue but the decedent is survived by a
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parent or parents, the first one hundred fifty thousand dollars, plus one-half
of the balance of the intestate estate;
(3) if there are surviving issue all of whom are issue of the surviving
spouse also, the first one hundred fifty thousand dollars, plus one-half of the
balance of the intestate estate;
(4) if there are surviving issue one or more of whom are not issue of the
surviving spouse, one-half of the intestate estate.
Sec. 16. Section 30-2322, Reissue Revised Statutes of Nebraska, is amended
to read:
30-2322 A surviving spouse of a decedent who was domiciled in this state
is entitled to a homestead allowance of seven thousand five hundred dollars for
a decedent who dies before January 1, 2011, and twenty thousand dollars for a
decedent who dies on or after January 1, 2011 , and before January 1, 2027, and
twenty-five thousand dollars for a decedent who dies on or after January 1,
2027. If there is no surviving spouse, each minor child and each dependent
child of the decedent is entitled to a homestead allowance amounting to the
amount allowed for a surviving spouse divided by the number of minor and
dependent children of the decedent. The homestead allowance is exempt from and
has priority over all claims against the estate except for costs and expenses
of administration. Homestead allowance is in addition to any share passing to
the surviving spouse or minor or dependent child by the will of the decedent
unless otherwise provided therein, by intestate succession or by way of
elective share.
Sec. 17. Section 30-2323, Reissue Revised Statutes of Nebraska, is amended
to read:
30-2323 (1) In addition to the homestead allowance, the surviving spouse
of a decedent who was domiciled in this state is entitled from the estate to
value not exceeding five thousand dollars for a decedent who dies before
January 1, 2011, and twelve thousand five hundred dollars for a decedent who
dies on or after January 1, 2011 , and before January 1, 2027, and seventeen
thousand five hundred dollars for a decedent who dies on or after January 1,
2027, in excess of any security interests therein in household furniture,
automobiles, furnishings, appliances, and personal effects. If there is no
surviving spouse, children of the decedent are entitled jointly to the same
value unless the decedent has provided in his or her will that one or more of
such children shall be disinherited, in which case only those children not so
disinherited shall be so entitled. For purposes of this section, disinherited
means providing in one's will that a child shall take nothing or a nominal
amount of ten dollars or less from the estate.
(2) If encumbered chattels are selected and if the value in excess of
security interests, plus that of other exempt property, is less than the amount
allowed under subsection (1) of this section, or if there is not that amount
worth of exempt property in the estate, the spouse or children are entitled to
other assets of the estate, if any, to the extent necessary to make up the
amount allowed under subsection (1) of this section. Rights to exempt property
and assets needed to make up a deficiency of exempt property have priority over
all claims against the estate except for costs and expenses of administration,
except for claims filed by the Department of Health and Human Services pursuant
to section 68-919 notwithstanding the order of payment established in section
30-2487, and except that the right to any assets to make up a deficiency of
exempt property shall abate as necessary to permit prior payment of homestead
allowance and family allowance.
(3) These rights are in addition to any benefit or share passing to the
surviving spouse by the will of the decedent unless otherwise provided therein,
by intestate succession, or by way of elective share. These rights are in
addition to any benefit or share passing to the surviving children by intestate
succession and are in addition to any benefit or share passing by the will of
the decedent to those surviving children not disinherited unless otherwise
provided in the will.
Sec. 18. Section 30-2325, Reissue Revised Statutes of Nebraska, is amended
to read:
30-2325 If the estate is otherwise sufficient, property specifically
devised is not used to satisfy rights to homestead and exempt property. Subject
to this restriction, the surviving spouse, the guardians of the minor children,
or children who are adults may select property of the estate as homestead
allowance and exempt property. After giving such notice as the court may
require in a proceeding initiated under the provisions of section 30-2405, the
personal representative may make these selections if the surviving spouse, the
children or the guardians of the minor children are unable or fail to do so
within a reasonable time or if there are no guardians of the minor children.
The personal representative may execute an instrument or deed of distribution
to establish the ownership of property taken as homestead allowance or exempt
property. The personal representative may determine the family allowance in a
lump sum not exceeding nine thousand dollars for a decedent who dies before
January 1, 2011, and twenty thousand dollars for a decedent who dies on or
after January 1, 2011 , and before January 1, 2027, and twenty-five thousand
dollars for a decedent who dies on or after January 1, 2027, or periodic
installments not exceeding seven hundred fifty dollars per month for one year
for a decedent who dies before January 1, 2011, and one thousand six hundred
sixty-six dollars and sixty-seven cents per month for one year for a decedent
who dies on or after January 1, 2011 , and before January 1, 2027, and two
thousand eighty-three dollars and thirty-three cents per month for one year for
a decedent who dies on or after January 1, 2027. The personal representative
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may disburse funds of the estate in payment of the family allowance and any
part of the homestead allowance payable in cash. The personal representative or
any interested person aggrieved by any selection, determination, payment,
proposed payment, or failure to act under this section may petition the court
for appropriate relief, which relief may provide a family allowance larger or
smaller than that which the personal representative determined or could have
determined.
The homestead allowance, the exempt property, and the family allowance as
finally determined by the personal representative or by the court, shall vest
in the surviving spouse as of the date of decedent's death, as a vested
indefeasible right of property, shall survive as an asset of the surviving
spouse's estate if unpaid on the date of death of such surviving spouse, and
shall not terminate upon the death or remarriage of the surviving spouse.
Sec. 19. Section 30-3801, Revised Statutes Cumulative Supplement, 2024, is
amended to read:
30-3801 (UTC 101) Sections 30-3801 to 30-38,115 and sections 21 to 23 of
this act shall be known and may be cited as the Nebraska Uniform Trust Code.
Sec. 20. Section 30-3803, Reissue Revised Statutes of Nebraska, is amended
to read:
30-3803 (UTC 103) In the Nebraska Uniform Trust Code:
(1) "Action", with respect to an act of a trustee, includes a failure to
act.
(2) "Ascertainable standard" means a standard relating to an individual's
health, education, support, or maintenance within the meaning of section
2041(b)(1)(A) or 2514(c)(1) of the Internal Revenue Code of 1986, as defined in
section 49-801.01.
(3) "Beneficiary" means a person that:
(A) has a present or future beneficial interest in a trust, vested or
contingent; or
(B) in a capacity other than that of trustee, holds a power of appointment
over trust property.
(4) "Charitable trust" means a trust, or portion of a trust, created for a
charitable purpose described in subsection (a) of section 30-3831.
(5) "Conservator" means a person appointed by the court to administer the
estate of a minor or adult individual.
(6) "Environmental law" means a federal, state, or local law, rule,
regulation, or ordinance relating to protection of the environment.
(7) "Guardian" means a person who has qualified as a guardian of a minor
or incapacitated person pursuant to testamentary or court appointment, but
excludes one who is merely a guardian ad litem.
(8) "Interests of the beneficiaries" means the beneficial interests
provided in the terms of the trust.
(9) "Jurisdiction", with respect to a geographic area, includes a state or
country.
(10) "Person" means an individual, corporation, business trust, estate,
trust, partnership, limited liability company, association, joint venture,
government; governmental subdivision, agency, or instrumentality; public
corporation, or any other legal or commercial entity.
(11) "Power of withdrawal" means a presently exercisable general power of
appointment other than a power: (A) which is exercisable by a trustee and
limited by an ascertainable standard; or (B) which is exercisable by another
person only upon consent of the trustee or a person holding an adverse
interest.
(12) "Property" means anything that may be the subject of ownership,
whether real or personal, legal or equitable, or any interest therein.
(13) "Qualified beneficiary" means a beneficiary who, on the date the
beneficiary's qualification is determined:
(A) is a distributee or permissible distributee of trust income or
principal;
(B) would be a distributee or permissible distributee of trust income or
principal if the interests of the distributees described in subdivision (A) of
this subdivision terminated on that date without causing the trust to
terminate; or
(C) would be a distributee or permissible distributee of trust income or
principal if the trust terminated on that date.
(14) "Regulated financial-service institution" means a state-chartered or
federally chartered financial institution in which the monetary deposits are
insured by the Federal Deposit Insurance Corporation.
(15) "Revocable", as applied to a trust, means revocable by the settlor
without the consent of the trustee or a person holding an adverse interest.
(16) "Settlor" means a person, including a testator, who creates, or
contributes property to, a trust. If more than one person creates or
contributes property to a trust, each person is a settlor of the portion of the
trust property attributable to that person's contribution except to the extent
another person has the power to revoke or withdraw that portion.
(17) "Spendthrift provision" means a term of a trust which restrains both
voluntary and involuntary transfer of a beneficiary's interest.
(18) "State" includes any state of the United States, the District of
Columbia, the Commonwealth of Puerto Rico, and any territory or possession
subject to the legislative authority of the United States.
(19) "Terms of a trust" means : (A) Except as otherwise provided in
subdivision (19)(B) of this section, the manifestation of the settlor's intent
regarding a trust's provisions as: (i) Expressed in the trust instrument; or
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(ii) established by other evidence that would be admissible in a judicial
proceeding; or (B) the trust's provisions, as established, determined, or
amended by a: (i) Trustee or other person in accordance with applicable law;
(ii) court order; or (iii) nonjudicial settlement agreement under section
30-3811. the manifestation of the settlor's intent regarding a trust's
provisions as expressed in the trust instrument or as may be established by
other evidence that would be admissible in a judicial proceeding.
(20) "Trust instrument" means an instrument executed by the settlor that
contains terms of the trust, including any amendments thereto.
(21) "Trustee" includes an original, additional, and successor trustee,
and a cotrustee.
Sec. 21. A contract to make a trust, or not to revoke a trust, if
executed on or after January 1, 1977, shall only be established by: (1)
Provisions of a will or a trust stating the material provisions of the
contract; (2) an express reference in a will or trust to a contract and
extrinsic evidence proving the terms of the contract; or (3) a writing signed
by the decedent evidencing the contract. The execution of a joint trust does
not create a presumption of a contract not to revoke the trust.
Sec. 22. A provision in a trust purporting to penalize any interested
person for contesting the trust or instituting other proceedings relating to
the trust is unenforceable if probable cause exists for instituting
proceedings.
Sec. 23. The rules of construction that apply in this state to the
interpretation and disposition of property by will shall also apply as
appropriate to the interpretation of the terms of a trust and the disposition
of the trust property.
Sec. 24. Section 30-38,103, Reissue Revised Statutes of Nebraska, is
amended to read:
30-38,103 (a) A certification of trust may confirm the following facts or
contain the following information:
(1) The existence of a trust and, for an inter vivos trust, the date of
execution or, for a testamentary trust, the date of death of the decedent;
(2) The identity of the grantor, settlor, or testator and each currently
acting trustee;
(3) The powers of the trustee and any restrictions imposed upon the
trustee in dealing with the assets of the trust;
(4) The name or method of choosing successor trustees;
(5) The revocability or irrevocability of the trust and the identity of
any person holding a power to revoke it;
(6) If there is more than one trustee, whether all of the currently acting
trustees must, or if less than all, may, act to exercise identified powers of
the trustee;
(7) The identifying number of the trust and whether it is a social
security number or an employer identification number;
(8) The name of each beneficiary and the relationship to the grantor,
settlor, or testator;
(9) The state or other jurisdiction under which the trust was established;
and
(10) The form in which title to the assets of the trust is to be taken ;
and .
(11) Any information necessary to establish a person's ownership of a
homestead for purposes of obtaining a homestead exemption under sections
77-3501 to 77-3529.
(b) The certification of trust shall contain a statement that the trust
has not been revoked or amended to make any representations contained in the
certification of trust incorrect and that the signatures are those of all the
acting trustees.
Sec. 25. Section 77-2004, Revised Statutes Cumulative Supplement, 2024, is
amended to read:
77-2004 (1) In the case of a person described in subsection (2) of this
section father, mother, grandfather, grandmother, brother, sister, son,
daughter, child or children legally adopted as such in conformity with the laws
of the state where adopted, any lineal descendant, any lineal descendant
legally adopted as such in conformity with the laws of the state where adopted,
any person to whom the deceased for not less than ten years prior to death
stood in the acknowledged relation of a parent, or the spouse or surviving
spouse of any such persons, the rate of tax shall be:
(a) For decedents dying prior to January 1, 2023, one percent of the clear
market value of the property received by each person in excess of forty
thousand dollars; and
(b) For decedents dying on or after January 1, 2023, one percent of the
clear market value of the property received by each person in excess of one
hundred thousand dollars.
(2) Persons subject to inheritance tax at the rate prescribed by this
section are:
(a) A father, mother, grandfather, grandmother, brother, sister, son,
daughter, child or children legally adopted as such in conformity with the laws
of the state where adopted;
(b) Any lineal descendant;
(c) Any lineal descendant legally adopted as such in conformity with the
laws of the state where adopted;
(d) Any person to whom the deceased for not less than ten years prior to
death stood in the acknowledged relation of a parent;
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(e) Any lineal descendant of a person described in subdivision (d) of this
subsection;
(f) Any lineal descendant of a person described in subdivision (d) of this
subsection legally adopted as such in conformity with the laws of the state
where adopted; and
(g) The spouse or surviving spouse of any person described in subdivisions
(a) through (f) of this subsection.
(3) (2) Any interest in property, including any interest acquired in the
manner set forth in section 77-2002, which may be valued at a sum less than or
equal to the applicable exempt amount under subsection (1) of this section
shall not be subject to tax. In addition , the homestead allowance, exempt
property, and family maintenance allowance shall not be subject to tax.
Interests passing to the surviving spouse by will, in the manner set forth in
section 77-2002, or in any other manner shall not be subject to tax. Any
interest passing to a person described in subsection (2) (1) of this section
who is under twenty-two years of age shall not be subject to tax.
Sec. 26. Section 77-3503, Reissue Revised Statutes of Nebraska, is amended
to read:
77-3503 Owner shall mean the owner of record or surviving spouse, the
vendee in possession under a land contract or surviving spouse, one of the
joint tenants or tenants in common or surviving spouse, or the beneficiary of a
trust of which the trustee is the record title owner and the beneficiary-
occupant (1) has a specific right to occupy the premises as stated in the trust
instrument, (2) has the right to amend or revoke the trust to obtain such power
of occupancy or of title, or (3) has the power to withdraw the homestead
premises from the trust and place the record title in such occupant's name.
Owner shall also mean a resident of a dwelling complex, the record title owner
of which is a not-for-profit corporation, who has by purchase for fair market
value secured a life tenancy in a taxable unit of the complex. The deed, trust
instrument, or contract, or a certification of trust as described in sections
30-38,102 to 30-38,106, memorandum showing that the criteria of this section
have been met shall be on file on the appropriate public record as of January 1
of the year for which exemption is sought, except that if such instrument is
not on file as of January 1, a copy of such instrument shall be attached to
such application before the homestead exemption shall be granted.
Sec. 27. Section 87-302, Revised Statutes Supplement, 2025, is amended to
read:
87-302 (a) A person engages in a deceptive trade practice when, in the
course of his or her business, vocation, or occupation, he or she:
(1) Passes off goods or services as those of another;
(2) Causes likelihood of confusion or of misunderstanding as to the
source, sponsorship, approval, or certification of goods or services;
(3) Causes likelihood of confusion or of misunderstanding as to
affiliation, connection, or association with, or certification by, another;
(4) Uses deceptive representations or designations of geographic origin in
connection with goods or services;
(5) Represents that goods or services have sponsorship, approval,
characteristics, ingredients, uses, benefits, or quantities that they do not
have or that a person has a sponsorship, approval, status, affiliation, or
connection that he or she does not have;
(6) Represents that goods or services do not have sponsorship, approval,
characteristics, ingredients, uses, benefits, or quantities that they have or
that a person does not have a sponsorship, approval, status, affiliation, or
connection that he or she has;
(7) Represents that goods are original or new if they are deteriorated,
altered, reconditioned, reclaimed, used, or secondhand, except that sellers may
repair damage to and make adjustments on or replace parts of otherwise new
goods in an effort to place such goods in compliance with factory
specifications;
(8) Represents that goods or services are of a particular standard,
quality, or grade, or that goods are of a particular style or model, if they
are of another;
(9) Disparages the goods, services, or business of another by false or
misleading representation of fact;
(10) Advertises goods or services with intent not to sell them as
advertised or advertises the price in any manner calculated or tending to
mislead or in any way deceive a person;
(11) Advertises goods or services with intent not to supply reasonably
expectable public demand, unless the advertisement discloses a limitation of
quantity;
(12) Makes false or misleading statements of fact concerning the reasons
for, existence of, or amounts of price reductions;
(13) Uses or promotes the use of or establishes, operates, or participates
in a pyramid promotional scheme in connection with the solicitation of such
scheme to members of the public. This subdivision shall not be construed to
prohibit a plan or operation, or to define a plan or operation as a pyramid
promotional scheme, based on the fact that participants in the plan or
operation give consideration in return for the right to receive compensation
based upon purchases of goods, services, or intangible property by participants
for personal use, consumption, or resale so long as the plan or operation does
not promote or induce inventory loading and the plan or operation implements an
appropriate inventory repurchase program;
(14) With respect to a sale or lease to a natural person of goods or
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services purchased or leased primarily for personal, family, household, or
agricultural purposes, uses or employs any referral or chain referral sales
technique, plan, arrangement, or agreement;
(15) Knowingly makes a false or misleading statement in a privacy policy,
published on the Internet or otherwise distributed or published, regarding the
use of personal information submitted by members of the public;
(16) Uses any scheme or device to defraud by means of:
(i) Obtaining money or property by knowingly false or fraudulent
pretenses, representations, or promises; or
(ii) Selling, distributing, supplying, furnishing, or procuring any
property for the purpose of furthering such scheme;
(17) Offers an unsolicited check, through the mail or by other means, to
promote goods or services if the cashing or depositing of the check obligates
the endorser or payee identified on the check to pay for goods or services.
This subdivision does not apply to an extension of credit or an offer to lend
money;
(18) Mails or causes to be sent an unsolicited billing statement, invoice,
or other document that appears to obligate the consumer to make a payment for
services or merchandise he or she did not order;
(19)(i) Installs, offers to install, or makes available for installation
or download a covered file-sharing program on a computer not owned by such
person without providing clear and conspicuous notice to the owner or
authorized user of the computer that files on that computer will be made
available to the public and without requiring intentional and affirmative
activation of the file-sharing function of such covered file-sharing program by
the owner or authorized user of the computer; or
(ii) Prevents reasonable efforts to block the installation, execution, or
disabling of a covered file-sharing program;
(20) Violates any provision of the Nebraska Foreclosure Protection Act;
(21) In connection with the solicitation of funds or other assets for any
charitable purpose, or in connection with any solicitation which represents
that funds or assets will be used for any charitable purpose, uses or employs
any deception, fraud, false pretense, false promise, misrepresentation, unfair
practice, or concealment, suppression, or omission of any material fact;
(22)(i) In the manufacture, production, importation, distribution,
promotion, display for sale, offer for sale, attempt to sell, or sale of a
substance:
(A) Makes a deceptive or misleading representation or designation, or
omits material information, about a substance or fails to identify the contents
of the package or the nature of the substance contained inside the package; or
(B) Causes confusion or misunderstanding as to the effects a substance
causes when ingested, injected, inhaled, or otherwise introduced into the human
body.
(ii) A person shall be deemed to have committed a violation of the Uniform
Deceptive Trade Practices Act for each individually packaged product that is
either manufactured, produced, imported, distributed, promoted, displayed for
sale, offered for sale, attempted to sell, or sold in violation of this
section. A violation under this subdivision (a)(22) shall be treated as a
separate and distinct violation from any other offense arising out of acts
alleged to have been committed while the person was in violation of this
section;
(23)(i) Manufactures, produces, publishes, distributes, monetizes,
promotes, or otherwise makes publicly available any visual depiction of
sexually explicit conduct, any obscene material, or any material that is
harmful to minors in which any person depicted as a participant or observer:
(A) Is under eighteen years of age;
(B) Is a trafficking victim;
(C) Has not expressly and voluntarily consented to such person's
depiction; or
(D) Participated in any act depicted without consent.
(ii) This subdivision (a)(23) does not apply to any telecommunications or
broadband Internet access service.
(iii) For purposes of this subdivision (a)(23):
(A) Harmful to minors has the same meaning as in 47 U.S.C. 254, as such
section existed on January 1, 2024;
(B) Obscene material has the same meaning as in section 28-807;
(C) Promote means to use any mechanism or publication, or take any action,
that suggests, highlights, advertises, markets, curates, backlinks, hashtags,
or otherwise directs, attempts to direct, or encourages traffic toward specific
materials, including acts carried out affirmatively, through automation,
algorithmically, and via other technical means both known and unknown at this
time;
(D) Publish means to communicate or make information available to another
person via an Internet website, regardless of whether the person consuming,
viewing, or receiving the material gives any consideration for the published
material;
(E) Trafficking victim has the same meaning as in section 28-830;
(F) Visual depiction of sexually explicit conduct has the same meaning as
in section 28-1802; and
(G) Without consent has the same meaning as in section 28-318;
(24) Offers or enters into a right-to-list home sale agreement as defined
in section 81-885.01; or
(25) Violates section 81-2,282; or .
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(26)(i) With respect to a social media platform that accepts payment, or
any other form of compensation or thing of value, for advertising on its
platform:
(A) Fails to establish and implement:
(I) Identity verification for advertisers;
(II) An unlawful impersonation detection and mitigation program;
(III) Automated and manual fraud detection systems;
(IV) Measures to prevent repeated offenses by the same advertiser;
(V) A clear and conspicuous tool for users to report suspected fraud; and
(VI) A process for law enforcement to report suspected fraudulent
advertisements;
(B) After a fraudulent advertisement is reported by a user, fails to
investigate and determine if such advertisement constitutes a fraudulent
advertisement within five business days after such report;
(C) After determining an advertisement to be a fraudulent advertisement,
fails to remove such advertisement from its platform within five business days
after such determination;
(D) After a fraudulent advertisement is reported by law enforcement, fails
to notify the submitter of the status of the submitter's report within five
business days after receipt of such report; or
(E) Knowingly permits fraudulent advertisement on its platform or ignores
credible reports that content on its platform constitutes fraudulent
advertisement.
(ii) For purposes of this subdivision (a)(26):
(A) Advertiser means any person who pays, or provides compensation or a
thing of value, to advertise, promote, or otherwise increase impressions of
advertisements or content on a social media platform;
(B) Fraudulent advertisement means an advertisement or content that
misrepresents material facts or unlawfully impersonates another in order to
induce a transaction or extract a benefit, and a social media platform accepts
payment, or any other form of compensation or thing of value, to advertise,
promote, or otherwise increase impressions of the advertisement or content on
its platform; and
(C) Social media platform means an electronic medium, including a browser-
based or application-based interactive computer service, Internet website,
telephone network, or data network, that allows an account holder to create,
share, and view user-generated content for the purpose of social interaction,
sharing, or viewing user-generated content, or personal networking. Social
media platform does not include:
(I) An Internet search provider;
(II) An Internet service provider;
(III) An email service;
(IV) A streaming service, online video game, e-commerce, or other Internet
website where the content is not user generated but where interactive functions
enable chat, comments, reviews, or other interactive functionality that is
incidental to, directly related to, or dependent upon providing the content;
(V) A communication service, including text, audio, or video communication
technology, provided by a business to the business's employees and clients for
use in the course of business activities and not for public distribution,
except that social media platform includes a communication service provided by
a social media platform;
(VI) An advertising network with the sole function of delivering
commercial content;
(VII) A telecommunications carrier as defined in 47 U.S.C. 153;
(VIII) A broadband Internet access service as defined in 47 C.F.R. 8.1(b);
(IX) Single-purpose community groups for education or public safety;
(X) Teleconferencing or video-conferencing services that allow reception
and transmission of audio and video signals for real-time communication, except
that social media platform includes teleconferencing or video-conferencing
services provided by a social media platform;
(XI) Cloud computing services, which may include cloud storage and shared
document collaboration;
(XII) Providing or obtaining technical support for a platform, product, or
service;
(XIII) A platform designed primarily and specifically for creative
professional users, as distinct from the general public, to share their
portfolio and creative content, engage in professional networking, acquire
clients, and market the creative professional user's creative content and
creative services through facilitated transactions; or
(XIV) A cable operator or an affiliate of a cable operator as such terms
are defined in 47 U.S.C. 522.
(b) In order to prevail in an action under the Uniform Deceptive Trade
Practices Act, a complainant need not prove competition between the parties.
(c) This section does not affect unfair trade practices otherwise
actionable at common law or under other statutes of this state.
(d) It shall not be considered a violation of any provision of antitrust
laws for two or more entities to exchange or provide information on suspected
fraudulent activity or suspicious transactions for purposes of identifying and
enforcing against fraudulent advertisers or advertisements.
Sec. 28. Section 87-704, Reissue Revised Statutes of Nebraska, is amended
to read:
87-704 It shall be a violation of the Equipment Business Regulation Act
for a supplier:
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(1) To require a dealer to accept delivery of equipment, repair parts, or
attachments that the dealer has not voluntarily ordered;
(2) To require a dealer to order or accept delivery of equipment with
special features or attachments not included in the base list price of such
equipment as publicly advertised by the supplier;
(3) To require a dealer to enter into any agreement, whether written or
oral, amendatory or supplementary to an existing dealer agreement with the
supplier unless such amendatory or supplementary agreement is imposed on
similarly situated dealers;
(4) To take action terminating, canceling, failing to renew, or
substantially changing the competitive circumstances intended by the dealer
agreement due to the results of conditions beyond the dealer's control,
including drought, flood, labor disputes, or economic recession. This
subdivision shall not apply if the dealer is in default of a security agreement
in effect with the supplier; and
(5) To condition the renewal or extension of a dealer agreement on (a) the
dealer's substantial renovation of its place of business or the construction,
purchase, acquisition, or rental of a new place of business by the dealer
unless the supplier advises the dealer in writing of its demand for such
renovation, construction, purchase, acquisition, or rental within a reasonable
time prior to the effective date of the proposed renewal or extension, but in
no case less than one year prior to such date, or (b) capital construction
exceeding the terms of the dealer agreement in force and effect on May 2,
1991; .
(6) To include any condition, stipulation, or provision in any dealer
agreement purporting to waive compliance with any provision of the Equipment
Business Regulation Act or any other provision of state law applying to such
agreements; or
(7) To include any provision in any dealer agreement restricting
jurisdiction or venue to a forum outside this state or requiring the
application of the laws of another state to disputes arising under the
agreement.
Sec. 29. Section 87-706, Reissue Revised Statutes of Nebraska, is amended
to read:
87-706 (1) A supplier shall provide for the availability of repair parts
throughout the reasonable useful life of any equipment sold.
(2) A supplier shall at least annually provide dealers an opportunity to
return surplus repair parts for credit without restrictions as follows:
(a)(i) The supplier may notify the dealers of a surplus parts return
program for a time period of at least sixty days in duration during which
dealers may submit a list of their surplus parts and return the parts to the
supplier; or
(ii) If twelve months have elapsed and the supplier has not notified a
dealer of a surplus parts return program, the dealer may submit to the supplier
a request to return surplus parts and the supplier shall allow the dealer to
return the parts within thirty days after receipt of the request;
(b) Subject to the other provisions of this section, a supplier shall
allow a dealer to return parts with a dollar value equal to at least six
percent of the total dollar value of parts purchased by the dealer from the
supplier or the supplier's predecessor in interest during the twelve-month
period immediately preceding either the notification to the dealer of the
supplier's surplus parts return program or the month the dealer's return
request is made, whichever is applicable. A dealer may elect to return a dollar
value of parts equal to less than six percent of such total dollar value of
parts purchased;
(c) An obsolete or superseded part may not be returned, except that any
part listed in the supplier's current list of returnable parts and any
superseded part that has not been the subject of a surplus parts return program
as of the date of notification to the dealer by the supplier of the current
surplus parts return program or the date of the dealer's request to return
surplus parts, whichever is applicable, shall be eligible for return;
(d) To be eligible for return, parts must be in new and unused condition
and must have been purchased by the dealer from the supplier to whom they are
returned or the supplier's predecessor in interest;
(e) The supplier shall allow credit for a returned part of at least
eighty-five percent of the current price of the part as listed in the
supplier's effective price list or catalog at the date of the notification to
the dealer by the supplier of the surplus parts return program or the date of
the dealer's request to return surplus parts, whichever is applicable, or, if
there is no effective price list or catalog, in the supplier's invoices;
(f) The supplier shall issue credit to the dealer within ninety days after
receipt of the parts returned by the dealer;
(g) The dealer shall be presumed to have purchased the returned parts from
the supplier or the supplier's predecessor in interest, and the burden shall be
on the supplier to prove otherwise;
(h) The provisions of this section shall be supplemental to any agreement
between the dealer and the supplier covering the return of parts which provides
the dealer with greater protection;
(i) Nothing in this section shall be construed to affect the existence or
enforcement of a security interest which any person may have in the parts of
the dealer; and
(j) Nothing in this section shall preclude a credit for returned parts
which is greater than the total amount authorized by this section.
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(3) The annual parts return provided for in subsection (2) of this section
may be waived by a dealer. If a majority of dealers from a single supplier
choose to waive the provisions of such subsection, the supplier shall be exempt
from such subsection.
Sec. 30. Section 87-709, Reissue Revised Statutes of Nebraska, is amended
to read:
87-709 (1) A term of a dealer agreement which is inconsistent with the
terms of the Equipment Business Regulation Act is contrary to public policy and
is shall be void and unenforceable and shall not waive any rights which are
provided to a person by the act.
(2) A dealer may bring an action against a supplier in any court of
competent jurisdiction for damages sustained by the dealer as a consequence of
the supplier's violation of the act together with the actual costs of the
action, including reasonable attorney's fees. The dealer may also be granted
injunctive relief against unlawful termination, cancellation, nonrenewal, or
change in competitive circumstances. The remedies authorized by this section
shall not be exclusive and shall be in addition to any other remedies provided
by law.
Sec. 31. Section 87-1301, Revised Statutes Supplement, 2025, is amended to
read:
87-1301 Sections 87-1301 to 87-1309 and sections 33 and 34 of this act
shall be known and may be cited as the Age-Appropriate Online Design Code Act.
Sec. 32. Section 87-1302, Revised Statutes Supplement, 2025, is amended to
read:
87-1302 For purposes of the Age-Appropriate Online Design Code Act:
(1) Actual knowledge includes all information and inferences known to the
covered online service relating to the age of the individual, including, but
not limited to, self-identified age, and any age the covered online service has
attributed or associated with the individual for any purpose, including
marketing, advertising, or product development. If a covered online service's
classification of an individual for purposes of marketing or advertising is
inconsistent with the individual's self-identified age, a covered online
service shall disregard self-identified age for purposes of the act;
(2) Child means an individual younger than thirteen years of age;
(3) Covered design feature means any feature or component of a covered
online service that will encourage or increase the frequency, time spent, or
activity of a user on the covered online service and includes:
(a) Infinite scroll or a design feature where content automatically and
continuously loads at the bottom of a screen, other than what the user
explicitly prompted, requested, or searched for;
(b) Auto-playing video or audio, or a design feature in which a video or
audio automatically begins playing when a user navigates to or scrolls through
a set of videos without any explicit action on the part of a user indicating
the user's desire to watch that specific video or listen to that audio;
(c) Quantification of engagement, including, but not limited to, providing
a visible count of how many likes, comments, clicks, views, or reactions a
user-generated item has received;
(d) Gamification, or a design feature that emulates gameplay, including,
but not limited to, a streak, badge, or reward that motivates or causes more
frequent or more extensive use of an online service through incentives or
frequency of use;
(e) The use of clustering, timing, or volume of notifications or push
alerts, irrespective of content;
(f) A design feature in which virtual currencies are used or where digital
items are purchased;
(g) Image-altering filters or a design feature that facilitates a false
perception of an image;
(h) Requiring or repeatedly prompting for account creation in order to
access publicly available user-generated content;
(i) Using ephemerality to prompt the urgent use of an online service;
(j) Creating barriers to deleting an account or to removing connections to
other users of the service; or
(k) A feature that increases usage through the illusion of talking with a
human being that seeks to elicit feelings of intimacy from the user;
(a) Infinite scroll;
(b) Rewards or incentives for frequency of visits or time spent on the
covered online service;
(c) Notifications or push alerts;
(d) In-game purchases; or
(e) Appearance-altering filters;
(4) Covered minor means a user that a covered online service knows to be a
minor;
(5)(a) Covered online service means a sole proprietorship, a limited
liability company, a corporation, an association, or any other legal entity
that owns, operates, controls, or provides an online service that:
(i) Conducts business in this state;
(ii) Generates a majority of its annual revenue from online services;
(iii) (ii) Alone, or jointly with its affiliates, subsidiaries, or parent
companies, determines the purposes and means of the processing of consumers'
personal data; and
(iv) Satisfies at least one of the following:
(A) (iii) Has annual gross revenue in excess of twenty-five million
dollars, adjusted every odd-numbered year to reflect changes in the Consumer
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Price Index for All Urban Consumers published by the Federal Bureau of Labor
Statistics for the two-year period preceding the adjustment date. The amount
shall be rounded to the next highest one-thousand-dollar amount; or
(B) (iv) Annually processes buys, receives, sells, or shares the personal
data of fifty thousand or more consumers, households, or devices, alone or in
combination with its affiliates, subsidiaries, or parent companies. ; and
(v) Derives at least fifty percent of its annual revenue from the sale or
sharing of consumers' personal data.
(b) A covered online service includes:
(i) An entity that controls or is controlled by a business that meets the
definition of covered online service if the entity and business share a name,
service mark, or trademark that would cause a reasonable consumer to understand
that the entity and business are commonly owned; and
(ii) For a covered online service that is a joint venture or partnership,
any person with an ownership interest of forty percent or more in such venture
or partnership.
(c) A covered online service does not include (i) an online service with
actual knowledge that fewer than two percent of its users are minors, provided
that, in making such assessment, an online service shall not be required to
collect personal data of users, and if an online service collects personal data
of users for such purpose, it shall not use such personal data for other
purposes or (ii) a financial institution subject to Title V of the Gramm-Leach-
Bliley Act or any regulations adopted in accordance with such act and shall
delete such personal data after using it to make the assessment;
(6) Dark pattern means a user interface designed or manipulated with the
effect of substantially subverting or impairing user autonomy, decisionmaking,
or choice. Dark pattern includes any practice determined to be a dark pattern
by the Federal Trade Commission as of January 1, 2024;
(7) Knows to be a child or knows to be a minor means actual knowledge that
the user is a child or minor, as applicable;
(8) Minor means an individual younger than eighteen years of age;
(9) Online service means any service, product, or feature that is
accessible to the public via the Internet, including a website or application.
An online service does not include any of the following:
(a) A telecommunications service as defined in 47 U.S.C. 153;
(b) A broadband Internet access service as defined in 47 C.F.R. 8.1(b); or
(c) The sale, delivery, or use of a physical device;
(10) Parent has the same meaning as in the federal Children's Online
Privacy Protection Act of 1998, 15 U.S.C. 6501 et seq., and the Federal Trade
Commission rules implementing such act;
(11) Personal data means any information, including derived data and
unique identifiers, that is linked or reasonably linkable, alone or in
combination with other information, to an identified or identifiable individual
or to a device that identifies, is linked to, or is reasonably linkable to one
or more identified or identifiable individuals in a household. Personal data
does not include publicly available data;
(12) Personalized recommendation system means a fully or partially
automated system used to suggest, promote, or rank content, including other
users, hashtags, or posts, based on the personal data of users;
(13) Precise geolocation information means any data that identifies within
a radius of one thousand seven hundred fifty feet a covered minor's present or
past location or the present or past location of a device that links or is
linkable to a covered minor or any data that is derived from a device that is
used or intended to be used to locate a covered minor within a radius of one
thousand seven hundred fifty feet by means of technology that includes a global
positioning system that provides latitude and longitude coordinates. Precise
geolocation information does not include the content of communications or any
data generated or connected to advanced utility metering infrastructure systems
or equipment for use by a utility;
(14) Process means to perform an operation or set of operations by manual
or automated means on personal data. Process includes collecting, using,
storing, disclosing, sharing, analyzing, deleting, or modifying personal data;
(15) Profile means any form of automated processing of personal data to
evaluate, analyze, or predict certain aspects relating to a covered minor,
including a covered minor's economic situation, health, personal preferences,
interests, reliability, behavior, location, or movements;
(16) Publicly available data means data (a) that is lawfully made
available from federal, state, or local government records, (b) that a business
has a reasonable basis to believe is lawfully made available to the general
public by the individual or from widely distributed media, or (c) that is made
available by a person to whom the individual has disclosed the data if the
individual has not restricted the data to a specific audience. Publicly
available data does not mean biometric data collected by a covered online
service about a covered minor without the covered minor's knowledge;
(17) Targeted advertising means displaying advertisements to an individual
when the advertisement is selected based on personal data obtained or inferred
from that individual's activities over time and across nonaffiliated websites
or online applications to predict the individual's preferences or interest.
Targeted advertising does not include:
(a) Advertisements based on activities within a covered online service's
own Internet websites or online applications;
(b) Advertisements based on the context of an individual's current search
query, visit to an Internet website, or use of an online application;
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(c) Advertisements directed to an individual in response to the
individual's request for information or feedback; or
(d) Processing personal data solely to measure or report advertising
frequency, performance, or reach; and
(18) User means, with respect to a covered online service, an individual
who registers an account or creates a profile on the covered online service.
Sec. 33. A covered online service shall not:
(1) Provide a covered minor with a single setting that makes all of the
default privacy settings less protective at once; or
(2) Request or prompt a covered minor to make the covered minor's privacy
settings less protective, unless the change is strictly necessary for the
covered minor to access a service or feature that such covered minor has
expressly and unambiguously requested.
Sec. 34. A covered online service shall:
(1) Provide a prominent, accessible, and responsive tool to allow a
covered minor to request that the covered minor's account be unpublished or
deleted; and
(2) Honor a request under subdivision (1) of this section no later than
fifteen days after the covered online service receives the request.
Sec. 35. Section 87-1304, Revised Statutes Supplement, 2025, is amended to
read:
87-1304 (1) A covered online service shall provide each covered minor with
accessible and easy-to-use tools that accomplish the following with respect to
covered design features:
(a) Limit the ability of other users or visitors to communicate with the
covered minor;
(b) Prevent other individuals from viewing the personal data of the
covered minor;
(c) Control the operation of all design features, including, but not
limited to, all covered design features, that are unnecessary in order to
provide the covered online service by allowing a covered minor to opt out of
the use of all unnecessary covered design features or categories of unnecessary
covered design features;
(d) Control personalized recommendation systems by allowing a covered
minor to opt in to a chronological feed or by preventing categories of content
from being recommended;
(e) Control the use of in-game purchases or other transactions by allowing
a covered minor to opt out of all such purchases and transactions or to place
limits on such purchases and transactions; and
(f) Restrict the sharing of the precise geolocation information of the
covered minor and provide notice regarding tracking of the covered minor's
precise geolocation information.
(2) A covered online service shall provide a covered minor with accessible
and easy-to-use options to limit the amount of time the covered minor spends on
the covered online service.
(3) A covered online service shall establish default settings for the
safeguards required by subsection (1) of this section at the option or level
that provides the highest protection available for the safety of the covered
minor.
Sec. 36. Section 87-1305, Revised Statutes Supplement, 2025, is amended to
read:
87-1305 (1) A covered online service shall only collect and use the
minimum amount of a covered minor's personal data necessary to provide the
specific elements of an online service with which the covered minor has
knowingly engaged. Such personal data shall not be used for reasons other than
those for which it was collected.
(2) A covered online service shall not be required to collect the personal
data of a user to comply with the Age-Appropriate Online Design Code Act. A
covered online service that collects personal data of a user for age
verification cannot use such personal data for other purposes and shall delete
such personal data after use for age verification.
(3) A covered online service shall only retain the personal data of a
covered minor as long as necessary to provide the specific elements of an
online service with which the covered minor has knowingly engaged.
(4) A covered online service shall not facilitate targeted advertising to
a covered minor.
(5) A covered online service shall provide an obvious sign to a covered
minor when precise geolocation information is being collected or used.
(6) The use of notifications and push alerts to a covered minor is
prohibited between the hours of 10 p.m. and 6 a.m. and between the hours of 8
a.m. and 4 p.m. on week days during the school year in the covered minor's
local time zone.
(7) A covered online service shall not profile a covered minor unless
profiling is necessary to provide a covered online service requested by such
covered minor, and only with respect to the aspects of the covered online
service with which the covered minor is actively and knowingly engaged.
(8) A covered online service shall ensure that the default settings for
the protections required pursuant to this section are set at the highest
protection available for the safety of the covered minor.
(9) If a covered online service allows parental monitoring, the covered
online service shall provide an obvious signal to a covered minor when such
minor is being monitored.
Sec. 37. Section 87-1306, Revised Statutes Supplement, 2025, is amended to
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read:
87-1306 (1) A covered online service shall provide parents with tools to
help parents protect and support minors using covered design features of the
covered online service. Such parental tools shall be enabled by default for an
individual the covered online service knows to be a child.
(2) A With respect to covered design features, a covered online service
shall provide parents the ability to do the following for an individual the
covered online service knows to be a child or minor, as applicable:
(a) Manage the child's privacy and account settings in a manner that
allows parents to:
(i) View the child's account settings; and
(ii) Change and control privacy and account settings of the child;
(b) Restrict purchases and financial transactions of the minor; and
(c) Enable parents to view the total time the child has spent on a covered
online service and place reasonable limits on such child's use of the covered
online service. Among such protections, a covered online service shall offer
parents the ability to restrict a child's use of the covered online service
during times of day specified by the parents, including during school hours and
at night.
(3) A covered online service shall notify a covered minor of a covered
design feature when any of the tools described in this section are in effect
and describe what settings have been applied.
Sec. 38. Section 87-1308, Revised Statutes Supplement, 2025, is amended to
read:
87-1308 (1) A covered online service is prohibited from facilitating
advertisements for prohibited products, such as narcotic drugs, tobacco
products, gambling, and alcohol, to covered minors.
(2) A covered online service is prohibited from using dark patterns to
subvert or impair covered minor autonomy, decisionmaking, or choice.
Sec. 39. (1) Any person selling goods or services in a cash transaction,
entering into any transaction that results in a payment or transfer of cash
between the parties to the transaction, or paying cash wages to an employee as
compensation:
(a) Except as provided in subdivision (1)(c) of this section, in any case
in which the total cash transaction amount, including any taxes, fees,
surcharges, assessments, and other governmental charges, or the final cash
amount paid out or returned to a customer or employee ends with one, two, six,
or seven as the final digit of the number of cents for the transaction, may
round down such number of cents to the nearest number of cents divisible by
five;
(b) In any case in which the total cash transaction amount, including any
taxes, fees, surcharges, assessments, and other governmental charges, or the
final cash amount paid out or returned to a customer or employee ends with
three, four, eight, or nine as the final digit of the number of cents for the
transaction, may round up such number of cents to the nearest number of cents
divisible by five; and
(c) In any case in which the total cash transaction amount, including any
taxes, fees, surcharges, assessments, and other governmental charges, or the
final cash amount paid out or returned to a customer or employee totals one
cent or two cents, shall round up the transaction amount to five cents.
(2) This section shall not apply to any transaction for which payment is
made by any demand or negotiable instrument, electronic fund transfer, check,
gift card, money order, credit card, or other similar instrument or method,
except to the extent cash is disbursed to a customer or employee.
(3) Any person rounding under this section shall use either (a) the method
of rounding under this section that uses the total cash transaction amount,
including any taxes, fees, surcharges, assessments, and other governmental
charges, or (b) the method of rounding under this section that uses the final
cash amount paid out or returned to a customer or employee for all transactions
by such person at any single premise and shall not use both methods at such
premise.
(4)(a) Rounding under this section shall be applied solely to the final
settled cash amount paid by, paid out to, or returned to a customer or
employee. Rounding under this section shall not alter:
(i) The sales price of any good or service;
(ii) The amount of any tax calculated or imposed under state or local law;
and
(iii) Any regulatory fee, government-imposed fee, surcharge, assessment,
or other charge required by law.
(b) The amounts described in subdivisions (4)(a)(i), (ii), and (iii) of
this section shall be calculated and imposed in the exact amount otherwise
required, without rounding.
(5) In a transaction involving both cash and noncash forms of payment,
payment by noncash or electronic means shall be applied first to the amount
due, with any remaining balance payable in cash.
(6) Any person selling goods or services shall calculate and remit all
taxes, fees, and other charges, whether imposed by state or local taxing
authorities or by such persons, based on the sales price prior to any rounding
under this section.
(7) Any person selling goods or services shall not be in violation of any
state or local requirements, laws, regulations, or standards based on any
action taken in compliance with this section.
(8) Notwithstanding any other provision of law to the contrary, including
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section 77-1737, any rounding under this section shall be considered an
administrative settlement of the physical payment and shall not be construed as
a release, discharge, remission, or commutation of any tax, fee, or assessment
within the meaning of Article VIII, section 4, of the Constitution of Nebraska.
The underlying tax liability for any transaction where rounding under this
section applies remains the exact amount calculated prior to such rounding, and
any difference resulting from the settlement of a cash transaction shall be
accounted for as an administrative adjustment for the physical impossibility of
exact currency exchange.
Sec. 40. Sections 9 and 10 of this act become operative on July 1, 2026.
Sections 27 and 42 of this act become operative on January 1, 2027. Sections 1,
2, 3, 4, 5, 6, 7, 8, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24,
25, 26, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, and 43 of this act become
operative three calendar months after the adjournment of this legislative
session. The other sections of this act become operative on their effective
date.
Sec. 41. If any section in this act or any part of any section is
declared invalid or unconstitutional, the declaration shall not affect the
validity or constitutionality of the remaining portions.
Sec. 42. Original section 87-302, Revised Statutes Supplement, 2025, is
repealed.
Sec. 43. Original sections 8-2901, 25-2701, 30-2301, 30-2302, 30-2322,
30-2323, 30-2325, 30-3803, 30-38,103, 77-3503, 87-704, 87-706, and 87-709,
Reissue Revised Statutes of Nebraska, sections 30-3801 and 77-2004, Revised
Statutes Cumulative Supplement, 2024, and sections 8-2701, 8-2702, 8-2711,
8-2742, 8-2903, 87-1301, 87-1302, 87-1304, 87-1305, 87-1306, and 87-1308,
Revised Statutes Supplement, 2025, are repealed.
Sec. 44. Since an emergency exists, this act takes effect when passed and
approved according to law.
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