Nebraska 2023-2024 Regular Session

Nebraska Legislature Bill LB1363

Introduced
1/17/24  
Refer
1/18/24  
Engrossed
4/9/24  
Enrolled
4/10/24  

Caption

Change provisions relating to the rate and disbursement of the documentary stamp tax, the Military Base Development and Support Fund, the Economic Recovery Contingency Fund, and the Health Care Homes for the Medically Underserved Fund, and change inheritance tax rates

Impact

Should LB1363 be enacted, it will significantly alter how the documentary stamp tax is applied and collected. This adjustment is expected to generate new revenue streams for the economic and healthcare funds designated in the bill, impacting state laws related to tax collection and allocation of resources. The adjustments to the inheritance tax rates may also affect estate planning for families, prompting discussions on financial implications for residents. The focus on support for military infrastructure and healthcare aligns with broader state policy goals of improving public welfare and economic resilience.

Summary

LB1363 proposes amendments to the existing provisions surrounding the documentary stamp tax, alongside adjustments to the Military Base Development and Support Fund, Economic Recovery Contingency Fund, and Health Care Homes for the Medically Underserved Fund. The revisions aim to streamline funding mechanisms and tax disbursement processes while enhancing the fiscal management of these programs. This bill is seen as critical to maintaining support for military families and ensuring the financial health of programs that cater to medically underserved populations.

Sentiment

The sentiment surrounding LB1363 appears favorable among lawmakers and stakeholders focused on improved fiscal management and support for essential state programs. Proponents argue that by modernizing the funding structures and tax mechanisms, the bill promotes financial stability and prioritizes the needs of vulnerable populations, including military families and the medically underserved. However, some concern exists regarding the changes to inheritance tax rates, with fears that adjustments could impose additional financial burdens on families dealing with estate matters.

Contention

Notable points of contention include the implications of changing inheritance tax rates. Critics argue that increases in taxation could disproportionately affect middle-income families and complicate vital estate succession matters. Furthermore, there is an ongoing debate concerning the prioritization of funding for military versus healthcare needs, with some stakeholders advocating for more balanced support across sectors. The voting history shows a strong majority supporting the bill, indicating a favorable reception amidst ongoing discussions regarding the bill's nuanced impacts.

Companion Bills

No companion bills found.

Previously Filed As

NE LB583

Change provisions relating to the rate and disbursement of the documentary stamp tax, the Child Care Grant Fund, child care grants, the Military Installation Development and Support Fund, the Affordable Housing Trust Fund, the Innovation Hub Cash Fund, the Economic Recovery Contingency Fund, and the Health Care Homes for the Medically Underserved Fund

NE LB328

Change provisions relating to the disbursement of the documentary stamp tax

NE LB1407

Rename and change provisions relating to the Military Base Development and Support Fund

NE LB1379

Change the rate and disbursement of the documentary stamp tax and provide for grants by the Department of Economic Development for its comprehensive housing affordability strategy

NE LB290

Change provisions relating to grant funding for a business park under the Economic Recovery Act

NE LB249

Provide for military impact funding and change provisions relating to local formula resources under the Tax Equity and Educational Opportunities Support Act

NE LB622

Provide for the Statewide Housing Assistance Program and change provisions relating to the Affordable Housing Trust Fund, recipients of assistance, and selection of recipients under the Nebraska Affordable Housing Act and the rate and disbursement of the documentary stamp tax

NE LB729

Change provisions relating to the Jobs and Economic Development Initiative Fund

NE LB1006

Change provisions relating to allocated income tax funds under the Tax Equity and Educational Opportunities Support Act

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

Similar Bills

No similar bills found.