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LR445 • 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: von Gillern
Last action
2026-03-30
Official status
Referred to Revenue Committee
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. 2026-03-30 Nebraska Legislature

    Referred to Revenue Committee

  2. 2026-03-24 Nebraska Legislature

    Date of introduction

  3. 2026-03-24 Nebraska Legislature

    Referred to Executive Board

Official Summary Text

The official site of the Nebraska Unicameral Legislature

Current Bill Text

Read the full stored bill text 
ONE HUNDRED NINTH LEGISLATURE
SECOND SESSION
LEGISLATIVE RESOLUTION 445

Introduced by von Gillern, 4.
PURPOSE: The purpose of this resolution is to propose an interim study to
examine the sales tax revenue remittance process under the Good Life District
Economic Development Act. Upon establishing a good life district under the Good
Life Transformational Projects Act, the state sales tax rate was reduced from
5.5% to 2.75%. The Good Life District Economic Development Act was enacted in
2024, which allowed a city with a good life district to establish a good life
district economic development program and impose an occupation tax to provide a
local source of revenue for such projects.
In order to provide a more uniform state sales tax rate in Nebraska, the
Good Life District Economic Development Act was amended and on and after
October 1, 2025, the state sales tax rate was increased from 2.75% to 5.5% in
good life districts (except in cities of the metropolitan class). After the
change, the Tax Commissioner was required to allocate certain state sales
taxes, as described in the Good Life District Economic Development Act, that
physically occur within a good life district and remit such allocated sales tax
to the appropriate city on a monthly basis as provided for in the Good Life
District Economic Development Act.
This study shall examine whether the current process for remitting the
allocated sales tax to the appropriate city is sufficient or if further
legislative action is necessary to ensure that the intent of the Good Life
District Economic Development Act is being met.
NOW, THEREFORE, BE IT RESOLVED BY THE MEMBERS OF THE ONE HUNDRED NINTH
LEGISLATURE OF NEBRASKA, SECOND SESSION:
1. That the Revenue Committee of the Legislature shall be designated to
conduct an interim study to carry out the purposes of this resolution.
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2. That the committee shall upon the conclusion of its study make a report
of its findings, together with its recommendations, to the Legislative Council
or Legislature.
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