Nebraska 2024 1st Special Session

Nebraska Legislature Bill LR4CA

Introduced
7/25/24  
Refer
7/26/24  

Caption

Constitutional amendment to require the state to impose a consumption tax or an excise tax on all new goods and services and to provide a tax exemption for grocery items

Impact

By implementing a consumption or excise tax while providing specific exemptions for grocery items, LR4CA attempts to ensure that essential goods remain accessible to all citizens. This dual approach may protect low-income families from higher taxation on basic necessities while ensuring that the state can capitalize on overall consumer spending. Should this amendment pass, it could reshape how the state collects revenue and influence future fiscal policies. The measure explicitly outlines the exemptions, which could lead to discussions around what categories of goods and services will be subject to the new tax rate.

Summary

The bill LR4CA proposes a significant amendment to the state's tax policy by mandating the imposition of a consumption tax or an excise tax on all new goods and services. This change aims to potentially diversify the state's revenue streams and may serve as a means to offset other tax reductions or changes in tax philosophy. The intended outcome is to create a fairer tax structure that could lead to increased revenue for state programs while balancing the existing tax burdens on residents.

Contention

Opposition to LR4CA is expected, particularly from those who argue that a consumption tax disproportionately impacts lower-income households. Critics likely contend that while grocery items may be exempt, many essential goods could see increased costs as a result of this new taxation structure. There may also be concerns about the administrative burden of implementing such a tax and how it aligns with existing tax policies. Differences in perception regarding the fairness of consumption taxes versus income taxes could fuel significant legislative debate as stakeholders vie for support or opposition to the measure.

Companion Bills

No companion bills found.

Previously Filed As

NE LR7CA

Constitutional amendment to require the state to impose a consumption tax or an excise tax on all new goods and services and to provide a tax exemption for grocery items

NE LR6CA

Constitutional amendment to prohibit governmental entities from imposing any taxes other than retail consumption taxes and excise taxes

NE LB1311

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 LB1308

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

NE LB937

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

NE LR30CA

Constitutional amendment to provide for a different method of taxing commercial real property

NE LR285CA

Constitutional amendment authorizing the Legislature to provide a different method of taxing residential property

NE LB1345

Impose sales and use taxes on certain services

NE LR23CA

Constitutional amendment to prohibit the levying of an inheritance tax

Similar Bills

No similar bills found.