KLS Keeping Law Simple Legislation in plain English

Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

Back to Nebraska

LB857 • 2026

The official site of the Nebraska Unicameral Legislature

The official site of the Nebraska Unicameral Legislature

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Introduced By: Dungan
Last action
2026-04-17
Official status
Indefinitely postponed
Effective date
Not listed

Plain English Breakdown

The official source material does not provide specific details about what changes are made or who is affected. The bill summary and digest text do not contain relevant information to support the candidate explanation's claims.

Terms To Know

Internal Revenue Code
A federal law that sets rules for income taxes in the United States.
Repeal
To cancel or remove a law from the books.

Limits and Unknowns

  • The bill was indefinitely postponed, so its future status is uncertain.

Bill History

  1. 2026-04-17 Nebraska Legislature

    Indefinitely postponed

  2. 2026-02-11 Nebraska Legislature

    Notice of hearing for February 19, 2026

  3. 2026-01-12 Nebraska Legislature

    Referred to Revenue Committee

  4. 2026-01-09 Nebraska Legislature

    Kauth FA497 filed

  5. 2026-01-08 Nebraska Legislature

    Date of introduction

Official Summary Text

The official site of the Nebraska Unicameral Legislature

Current Bill Text

Read the full stored bill text 
LEGISLATURE OF NEBRASKA
ONE HUNDRED NINTH LEGISLATURE
SECOND SESSION
LEGISLATIVE BILL 857

Introduced by Dungan, 26.
Read first time January 08, 2026
Committee: Revenue
A BILL FOR AN ACT relating to revenue and taxation; to amend section1
77-2714, Reissue Revised Statutes of Nebraska; to change federal2
references; and to repeal the original section.3
Be it enacted by the people of the State of Nebraska,4
LB857
2026
LB857
2026
-1-
Section 1. Section 77-2714, Reissue Revised Statutes of Nebraska, is1
amended to read: 2
77-2714 Any term used in sections 77-2714 to 77-27,123 shall have3
the same meaning as when used in a comparable context in the laws of the4
United States relating to federal income taxes, unless a different5
meaning is clearly required. Any reference to the laws of the United6
States shall mean the provisions of the Internal Revenue Code of 1986, as7
amended on January 1, 2024 and amendments thereto, other provisions of8
the laws of the United States relating to federal income taxes, as9
amended on January 1, 2024, and the rules and regulations issued under10
such laws , as the same may be or become effective, at any time or from11
time to time, for the taxable year. Any reference to either the Internal12
Revenue Code of 1954, the Internal Revenue Code of 1986, or the Internal13
Revenue Code shall mean and include a reference to the other, whenever14
appropriate. All other references to any tax contained within sections15
77-2714 to 77-27,123 refer to income tax unless the contrary appears. Any16
organization to the extent that it is exempt from income taxes under the17
laws of the United States shall be exempt from income tax under the18
Nebraska Revenue Act of 1967. 19
Sec. 2. Original section 77-2714, Reissue Revised Statutes of20
Nebraska, is repealed. 21
LB857
2026
LB857
2026
-2-