Nebraska 2023-2024 Regular Session

Nebraska Legislature Bill LB496

Introduced
1/17/23  
Refer
1/19/23  

Caption

Provide a sales and use tax exemption for business inputs

Impact

If enacted, LB496 would amend existing tax laws, allowing businesses to purchase specific inputs without paying sales tax. This change could affect a wide range of industries, promoting more advantageous operating conditions for businesses in terms of their purchasing capabilities. With more financial flexibility, businesses may be better positioned to innovate and expand, which proponents argue will have a ripple effect leading to job creation and economic vitality within the state.

Summary

LB496 proposes a sales and use tax exemption for certain business inputs, aiming to reduce the financial burden on businesses purchasing necessary materials and supplies. This move is intended to stimulate economic growth by allowing businesses to reinvest the money saved from these tax exemptions back into their operations, such as hiring new employees or expanding services. Such a measure is viewed by supporters as a step towards enhancing the competitiveness of local businesses, particularly in the face of broader economic challenges.

Contention

However, the proposal has not been without its opponents. Critics argue that while tax exemptions might seem beneficial in isolation, they could lead to decreased revenue for the state government, potentially affecting funding for public services. Additionally, there are concerns about the fairness of the exemptions, with some businesses questioning whether all sectors would receive equal treatment under the exemption criteria. This debate highlights a critical tension between fostering business growth and ensuring adequate funding for essential public services.

Companion Bills

No companion bills found.

Previously Filed As

NE HB2289

Providing a sales and use tax exemption for inputs required for salmon recovery projects.

NE SB5383

Providing a sales and use tax exemption for inputs required for salmon recovery projects.

NE LB96

Provide a sales and use tax exemption for twine

NE LB58

Provide a sales and use tax exemption for diapers

NE HB1318

Providing a sales and use tax exemption for children's diapers.

NE HB1768

Exempting certain sales of electricity to qualifying green businesses from the public utilities tax.

NE LB1248

Eliminate certain sales and use tax exemptions

NE LB1308

Eliminate certain sales and use tax exemptions and impose sales and use taxes on certain services

NE LB1349

Eliminate certain sales and use tax exemptions and impose sales and use taxes on certain services

NE LB1311

Eliminate certain sales and use tax exemptions and impose sales and use taxes on certain services

Similar Bills

No similar bills found.