Nebraska 2023-2024 Regular Session

Nebraska Legislature Bill LB804

Introduced
1/18/23  
Refer
1/20/23  

Caption

Change corporate income tax rates

Impact

If enacted, LB804 would significantly alter the financial landscape for businesses operating within the state. Changes in corporate income tax rates could lead to a substantial reduction in tax liabilities for corporations, which in turn could result in increased investment in local economies. The bill aims to draw in new businesses by offering a more attractive tax environment, potentially leading to job creation and economic revitalization in various sectors. However, the impact on state revenues has been a point of concern, as lower corporate taxes may lead to decreased funding for public services and infrastructure.

Summary

LB804 is a bill aimed at changing corporate income tax rates within the state. The proposed adjustments are intended to enhance the competitive standing of local businesses and attract new enterprises. Proponents of the bill argue that a reduction in corporate tax rates will stimulate economic growth, create jobs, and provide businesses with more capital for expansion and investment. The bill is seen as a move to modernize Nebraska's tax structure in alignment with neighboring states, attempting to create a more favorable business climate overall.

Contention

The discussions surrounding LB804 have highlighted a divide among stakeholders. Supporters view the bill as a critical step forward for economic prosperity, while critics caution against the potential long-term consequences of tax cuts on state budgets and social services. There are concerns that reducing corporate tax rates might disproportionately benefit larger corporations at the expense of public funding for essential services such as education and healthcare. Additionally, opponents argue that the bill could undermine the progress made in equitable taxation by shifting the tax burden onto individuals and small businesses.

Notable_points

There has been significant debate in committee meetings about the effectiveness of tax cuts in stimulating economic growth versus the importance of maintaining a stable revenue stream for state operations. The voting history of LB804 indicates a mix of support and opposition, pointing towards ongoing discussions regarding fiscal responsibility and the priorities of state governance. The outcomes of these debates will play a crucial role in shaping the final decisions on the bill and its implications for Nebraska's economy.

Companion Bills

No companion bills found.

Previously Filed As

NE LB171

Change provisions relating to individual and corporate income tax rates

NE LB10

Change provisions relating to individual and corporate income tax rates

NE LB1372

Change provisions relating to individual and corporate income tax rates and property tax credits

NE LB806

Change individual income tax rates

NE LB387

Change provisions relating to income tax rates

NE LB36

Change individual income tax brackets and rates

NE LB239

Change individual income tax brackets and rates

NE LB7

Change provisions relating to individual income tax rates

NE LB1059

Change provisions relating to income taxes imposed on partnerships and small business corporations and notices of deficiency

NE LB754

Adopt the Child Care Tax Credit Act and change provisions relating to the School Readiness Tax Credit Act and income tax rates

Similar Bills

No similar bills found.