Nebraska 2023-2024 Regular Session

Nebraska Legislature Bill LB689

Introduced
1/18/23  
Refer
1/20/23  

Caption

Change provisions relating to an income tax credit for community college taxes paid

Impact

If enacted, LB689 would have significant implications for state tax policy by allowing greater financial relief for individuals who contribute to community college funding through taxes. This change reflects a growing recognition of the importance of community colleges in the educational landscape and their role in providing affordable pathways for individuals seeking to gain skills or advance their careers. Proponents of the bill believe it will ultimately lead to increased enrollment and retention in community college programs.

Summary

LB689 proposes changes to the income tax credit system pertaining to taxes paid for community college education. The bill aims to enhance accessibility and affordability of community college education for taxpayers. By adjusting the provisions surrounding this tax credit, the bill seeks to promote higher enrollment rates in community colleges, which play a critical role in workforce development and skills training.

Contention

Discussions around LB689 have revealed some contention regarding the potential fiscal impact on state revenues. Critics argue that expanding tax credits could strain the state budget and reduce essential funding for public services. There is also concern that without stringent regulations in place, the tax credits could be exploited, benefiting taxpayers with higher incomes disproportionately compared to those who are in greater need of financial assistance. As the legislature debates this bill, these concerns will be an essential aspect of the conversation moving forward.

Companion Bills

No companion bills found.

Previously Filed As

NE LB495

Change provisions relating to community colleges under the Property Tax Request Act

NE LB1040

Change provisions relating to income tax credits for food donations

NE LB243

Adopt the School District Property Tax Limitation Act, change levying authority and provide aid to community college areas, and change provisions relating to the Tax Equalization and Review Commission and property and income taxes

NE LB33

Change provisions relating to tax credits for school district taxes paid under the Nebraska Property Tax Incentive Act

NE LB950

Change provisions relating to the collection of occupation taxes

NE LB168

Change provisions relating to sports wagering and distribution of taxes collected from sports wagering on instate collegiate sporting events

NE LB937

Provide for tax credits, tax exemptions, and certain grant programs and change provisions relating to tax credits and fuel taxes

NE LB20

Provide an income tax credit for renters and change provisions relating to a property tax credit

NE LB747

Provide an income tax credit for renters and change provisions relating to a property tax credit

NE LB107

Provide an income tax credit for renters and change provisions relating to a property tax credit

Similar Bills

No similar bills found.