Nebraska 2023-2024 Regular Session

Nebraska Legislature Bill LB1177

Introduced
1/12/24  
Refer
1/16/24  

Caption

Change provisions relating to a documentary stamp tax exemption

Impact

The bill's implications could resonate through state tax laws, particularly those pertaining to documentary transactions. By clarifying the exemptions, LB1177 aims to simplify the tax process for involved parties, potentially reducing administrative costs associated with tax collection. The proposed updates may assist in making the tax filing process less cumbersome, which could encourage a higher rate of compliance among taxpayers, ultimately supporting state revenue goals.

Summary

LB1177 proposes to modify certain provisions relating to the documentary stamp tax exemption. The primary aim of the bill is to update the criteria under which certain transactions can be exempted from this tax, potentially altering the landscape for taxpayers involved in specific forms of documentation. Proponents of the bill argue that these changes will streamline tax collection and improve compliance among taxpayers, which in turn could enhance state revenue without increasing the tax burden on residents.

Contention

Given the financial implications of tax exemptions, there may be contention among lawmakers and advocacy groups regarding the long-term effects of LB1177 on state funding, particularly for programs reliant on documentary stamp tax revenue. Opponents might argue that loosening tax exemption criteria could lead to significant revenue losses, which could, in turn, affect funding for important state services. Lawmakers will likely debate the balance between facilitating business transactions and maintaining sufficient tax revenue for state budgetary needs.

Companion Bills

No companion bills found.

Previously Filed As

NE LB194

Change provisions relating to a documentary stamp tax exemption

NE LB328

Change provisions relating to the disbursement of the documentary stamp tax

NE LB78

Adopt the Domestic Violence and Sex Trafficking Survivor Assistance Act, change provisions relating to sentencing juveniles, and change the rate and allocation of the documentary stamp tax

NE LB1041

Change provisions relating to homestead exemptions

NE LB853

Change provisions relating to homestead exemptions

NE LB562

Change provisions relating to permits and stamps issued by the Game and Parks Commission

NE LB73

Change provisions relating to homestead exemptions

NE LB39

Change provisions relating to homestead exemptions

NE LB468

Change provisions relating to inheritance taxes, change certain fee and tax provisions, and eliminate a sales tax exemption relating to data centers

NE LB126

Change provisions relating to homestead exemptions and property assessment and tax rolls

Similar Bills

No similar bills found.