Nebraska 2023-2024 Regular Session

Nebraska Legislature Bill LB1342

Introduced
1/17/24  
Refer
1/18/24  

Caption

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

Impact

The implementation of LB1342 would have broad implications on state revenue, as the state would forego tax income from the sales of electricity and natural gas. However, proponents argue that the long-term economic benefits—such as job creation and increased competitiveness for local businesses—may offset any immediate loss in tax revenue. This exemption is expected to affect residential consumers as well, as lower prices for energy could lead to increased disposable income. Moreover, it could encourage energy efficiency and innovation in energy sourcing, aligning with broader environmental goals for sustainability.

Summary

LB1342 proposes a sales and use tax exemption specifically for electricity and natural gas, aiming to alleviate the financial burden on consumers and businesses. The intent of this legislation is to promote energy affordability and to support economic growth by reducing the operational costs associated with energy consumption. By providing a tax exemption, the bill seeks to make energy resources more accessible, potentially incentivizing investments in energy-intensive industries and local businesses that rely heavily on such resources for their operations.

Contention

Discussions surrounding LB1342 likely reveal a split among stakeholders, with proponents advocating for the financial relief it provides and opponents expressing concern about its potential impact on state budgets. Critics worry that the bill may disproportionately favor larger businesses, potentially neglecting the needs of low-income households who also struggle to pay utility bills. Additionally, some lawmakers may voice concerns about the sustainability of such a tax exemption, questioning whether it could lead to budget shortfalls that affect other essential state services.

Companion Bills

No companion bills found.

Previously Filed As

NE LB117

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

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 SB5877

Providing information about the costs of the climate commitment act to electricity and natural gas customers.

NE HB1318

Providing a sales and use tax exemption for children's diapers.

NE LB496

Provide a sales and use tax exemption for business inputs

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

Similar Bills

No similar bills found.