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LB872 • 2026

The official site of the Nebraska Unicameral Legislature

The official site of the Nebraska Unicameral Legislature

Passed Legislature

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

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

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

The official site of the Nebraska Unicameral Legislature

The official site of the Nebraska Unicameral Legislature

What This Bill Does

  • The official site of the Nebraska Unicameral Legislature

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-04-17 Nebraska Legislature

    Indefinitely postponed

  2. 2026-02-12 Nebraska Legislature

    Notice of hearing for February 20, 2026

  3. 2026-01-12 Nebraska Legislature

    Referred to Revenue Committee

  4. 2026-01-09 Nebraska Legislature

    Kauth FA512 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 872

Introduced by Conrad, 46.
Read first time January 08, 2026
Committee: Revenue
A BILL FOR AN ACT relating to revenue and taxation; to eliminate an1
income reduction for extraordinary dividends and certain capital2
gains; to provide an operative date; and to outright repeal sections3
77-2715.08 and 77-2715.09, Reissue Revised Statutes of Nebraska.4
Be it enacted by the people of the State of Nebraska,5
LB872
2026
LB872
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Section 1. This act becomes operative for all taxable years1
beginning or deemed to begin on or after January 1, 2026, under the2
Internal Revenue Code of 1986, as amended. 3
Sec. 2. The following sections are outright repealed: Sections4
77-2715.08 and 77-2715.09, Reissue Revised Statutes of Nebraska.5
LB872
2026
LB872
2026
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