Nebraska 2024 1st Special Session

Nebraska Legislature Bill LB44

Introduced
7/29/24  
Refer
7/30/24  

Caption

Change the earned income tax credit

Impact

If enacted, LB44 is expected to have significant implications on state laws regarding tax credits and relief systems. The adjustments made to the EITC would indicate a shift in state tax policy that seeks to provide more support for economically vulnerable populations. This change could lead to an increase in disposable income for eligible families, thereby positively impacting local economies as they tend to spend a larger portion of their income compared to higher-income households. Furthermore, it could serve as a model for future reforms in tax policy concerning assistance for low-income individuals and families.

Summary

LB44 is a legislative bill aimed at changing the earned income tax credit (EITC) in the state. The bill proposes to adjust the existing structure of the EITC to provide additional tax relief for low-income families. Supporters of LB44 argue that increasing the credit will enhance financial security among working families and alleviate poverty while incentivizing employment. The bill is crafted in response to the growing economic challenges faced by these families, aiming to boost their disposable income and overall economic participation.

Contention

However, the bill has faced some points of contention among legislators and stakeholders. Critics raise concerns about the potential budget implications of increasing the EITC, emphasizing that it may lead to budgetary constraints in other areas of public spending. There is also debate about the effectiveness of tax credits as a means to support low-income families compared to direct assistance programs. Furthermore, discussions around the specific increases proposed in the credit amount and the eligibility criteria have sparked differing opinions among lawmakers, indicating a need for further dialogue before a consensus can be reached.

Companion Bills

No companion bills found.

Previously Filed As

NE LB295

Increase the earned income tax credit

NE LB1182

Increase the earned income tax credit

NE LB1040

Change provisions relating to income tax credits for food donations

NE LB1372

Change provisions relating to individual and corporate income tax rates and property tax credits

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 LB747

Provide an income tax credit for renters and change provisions relating to a property tax credit

NE LB689

Change provisions relating to an income tax credit for community college taxes paid

NE LB806

Change individual income tax rates

NE LB937

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

NE LB804

Change corporate income tax rates

Similar Bills

No similar bills found.