Nebraska 2023-2024 Regular Session

Nebraska Legislature Bill LB499

Introduced
1/17/23  
Refer
1/19/23  

Caption

Change provisions relating to the availability of tax credits under the School Readiness Tax Credit Act

Impact

The implications of LB499 on state laws revolve around increasing the opportunities for families to claim tax benefits, thereby potentially increasing enrollment in school readiness programs. By making these credits more accessible, the state hopes to stimulate growth in early childhood education, which has been shown to have lasting benefits on children's development. This could lead to improved educational outcomes and alleviate some financial pressures on families with young children, encouraging them to invest in early learning experiences.

Summary

LB499 aims to amend the provisions regarding the availability of tax credits under the School Readiness Tax Credit Act. The bill is focused on enhancing the accessibility of tax benefits for individuals and families who are seeking support for early childhood education and childcare. It seeks to broaden the eligibility criteria for the tax credits, which could significantly impact the financial landscape for many households and promote investment in educational resources for young children.

Contention

Debates surrounding LB499 highlight concerns about the sustainability of funding these tax credits and their effectiveness in achieving the desired educational outcomes. Some legislators and stakeholders express apprehensions over the potential for increased state expenditure and whether similar benefits could be achieved through direct investment in educational infrastructure rather than tax credits. Others argue for the necessity of the bill to ensure that all families, regardless of their financial situation, have equitable access to quality early childhood education.

Voting_history

The voting history attached to LB499 reflects both support and opposition among legislative members, showcasing the diverse opinions regarding the expansion of the School Readiness Tax Credit Act. As discussions continue in committee and on the floor, the responses from members reveal a strong interest in equity in education as well as concerns about fiscal policy in relation to state budgets.

Companion Bills

No companion bills found.

Previously Filed As

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 LB1095

Change provisions relating to tax credits under the Nebraska Biodiesel Tax Credit Act and change provisions of the E-15 Access Standard Act

NE LB8

Change provisions relating to the tax credits under the Sustainable Aviation Fuel Tax Credit Act

NE LB33

Change provisions relating to tax credits for school district taxes paid under the Nebraska Property Tax Incentive Act

NE LB235

Change provisions relating to the use of tax credits under the ImagiNE Nebraska Act

NE LB937

Provide for tax credits, tax exemptions, and certain grant programs and change provisions relating to tax credits and fuel taxes

NE LB370

Require a notice relating to the availability of certain tax credits

NE LB1403

Change provisions of the Opportunity Scholarships Act and the use of credits under the act

NE LB491

Change provisions relating to claiming tax credits under the Nebraska Advantage Research and Development Act

Similar Bills

No similar bills found.