Nebraska 2025-2026 Regular Session

Nebraska Legislature Bill LB117

Introduced
1/10/25  

Caption

Provide a sales and use tax exemption for electricity, natural gas, propane, and sewer utilities

Impact

The introduction of LB117 would significantly modify existing state tax laws governing utility services. By enacting these exemptions, the state would potentially forgo a considerable amount of tax revenue; however, proponents argue that this is a necessary sacrifice to foster economic stability for residents struggling with utility expenses. This legislation positions itself as a means of promoting economic development, allowing individuals and businesses to allocate their resources more effectively.

Summary

LB117 proposes a sales and use tax exemption specifically targeting electricity, natural gas, propane, and sewer utilities. By exempting these essential services from sales tax, the bill aims to alleviate some of the financial burdens faced by consumers and businesses alike. This legislative effort reflects a broader aim to enhance energy affordability and address rising utility costs that have increasingly impacted households and businesses, particularly in the wake of economic challenges.

Contention

While many stakeholders support the bill for its intent to provide financial relief, there are concerns regarding its long-term fiscal implications. Critics may argue that the loss of revenue from these tax exemptions could undermine the state’s budget, potentially impacting public services that rely on these funds. Additionally, there could be debates over the fairness of such an exemption, particularly how it would be applied across different income levels and whether it disproportionately benefits certain sectors over others.

Companion Bills

No companion bills found.

Previously Filed As

NE LB1342

Provide a sales and use tax exemption for electricity and natural gas

NE LB189

Change and provide exemptions for natural hair braiding and natural hairstyling

NE LB96

Provide a sales and use tax exemption for twine

NE LB58

Provide a sales and use tax exemption for diapers

NE LB1308

Eliminate certain sales and use tax exemptions and impose sales and use taxes on certain services

NE LB1349

Eliminate certain sales and use tax exemptions and impose sales and use taxes on certain services

NE LB1311

Eliminate certain sales and use tax exemptions and impose sales and use taxes on certain services

NE LB1248

Eliminate certain sales and use tax exemptions

NE LB496

Provide a sales and use tax exemption for business inputs

NE LB300

Change provisions relating to sales and use tax exemptions for nonprofit organizations

Similar Bills

No similar bills found.