Nebraska 2023-2024 Regular Session

Nebraska Legislature Bill LB1389

Introduced
1/17/24  
Refer
1/18/24  

Caption

Provide for a personal property tax exemption for broadband equipment as prescribed

Impact

If enacted, LB1389 would significantly impact state laws pertaining to property taxation by creating a new exemption category. This exemption could encourage more companies to invest in broadband infrastructure, leading to enhanced service provision. The anticipated growth in broadband capability could also have broader implications for economic development, potentially attracting new businesses and facilitating remote work opportunities, which have become increasingly important in the current economic climate.

Summary

LB1389 proposes a personal property tax exemption specifically targeting broadband equipment within the state. The intent behind this bill is to boost investment in broadband infrastructure, which is considered vital for enhancing connectivity and accessing digital services across various regions. By exempting broadband equipment from personal property taxes, the bill aims to alleviate financial burdens on companies that are involved in expanding and improving broadband access, especially in underserved areas.

Contention

Despite its potential benefits, LB1389 has not been without contention. Critics argue that the bill could lead to reduced tax revenues for local governments, which rely on taxes from personal property to fund essential services. Concerns have also been raised regarding whether the tax exemption will primarily benefit large telecom companies rather than ensuring equitable access to broadband for all citizens. Through legislative discussions, these differing perspectives underscore the ongoing debate between stimulating economic growth and maintaining adequate funding for local governance.

Notable_points

The discussions surrounding LB1389 reflect a balancing act between fostering economic development through improved digital infrastructure and ensuring that local government needs are met without significant revenue losses. Ultimately, the passage of this bill will hinge on the legislature's ability to address these critical issues in a manner that satisfies both proponents of expanding broadband access and those focused on the fiscal health of local governments.

Companion Bills

No companion bills found.

Previously Filed As

NE LB200

Provide for exemptions under the Personal Property Tax Relief Act

NE LB694

Provide for a sales and use tax exemption for certain machinery and equipment related to broadband communications services

NE SB5092

Providing a sales and use tax exemption for qualifying farm machinery and equipment.

NE SB5289

Providing a sales and use tax exemption for qualifying farm machinery and equipment.

NE HB1761

Increasing the personal property tax exemption.

NE HB1004

Increasing the personal property tax exemption.

NE LB695

Provide a property tax exemption

NE LB1043

Require the development of certain real property and provide for the revocation of property tax exemptions

NE LB1138

Provide an exemption from requirements for prescribers issuing prescriptions for controlled substances

NE LB209

Change provisions relating to homestead exemptions for certain veterans and a property tax exemption for certain facilities

Similar Bills

No similar bills found.