Nebraska 2023-2024 Regular Session

Nebraska Legislature Bill LB1324

Introduced
1/17/24  
Refer
1/18/24  

Caption

Adopt the Child Tax Credit Act

Impact

If enacted, LB1324 would create a new form of financial assistance that could potentially shift how families budget for expenses related to child-rearing. Moreover, it could alter state revenue streams by introducing additional tax credits, which may necessitate legislative adjustments to meet budget demands. The introduction of this credit may lead to an increase in claims filed by families, impacting both state tax administration and fiscal planning.

Summary

LB1324, titled the Child Tax Credit Act, aims to implement a state-level Child Tax Credit designed to provide financial relief to families with children. The bill outlines eligibility criteria, the amount of credit available per qualifying child, and mechanisms for how this credit would be administered within the state. Proponents of LB1324 argue that this measure would significantly reduce child poverty and help ensure that families can meet their basic needs, thereby stimulating local economies through increased spending capacity among parents.

Contention

As the discussions surrounding LB1324 unfolded, notable contention emerged regarding its fiscal implications. Opponents have raised concerns about the potential costs associated with implementing such a credit and whether it is sustainable in the long term. Some legislators fear that the new credit could lead to budgetary shortfalls, possibly forcing cuts to other essential state services. Furthermore, the debate highlighted differing philosophies on taxation and welfare programs, with advocates for the credit emphasizing the urgent need for family support while critics focused on overarching budget constraints.

Companion Bills

No companion bills found.

Previously Filed As

NE LB157

Adopt the Child Tax Credit Act

NE LB294

Adopt the Child Tax Credit Act

NE LB709

Adopt the Adoption Tax Credit Act

NE LB318

Adopt the Child Care Tax Credit Act and reauthorize tax credits under the School Readiness Tax Credit Act

NE LB754

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

NE LB1114

Adopt the Endow Nebraska Act and provide tax credits

NE LB305

Adopt the Preceptorship Tax Credit Act

NE LB753

Adopt the Opportunity Scholarships Act and provide tax credits

NE LB606

Adopt the Nebraska Pregnancy Help Act and provide tax credits

NE LB350

Adopt the Pioneer Economic Tax Credit Act

Similar Bills

No similar bills found.