Nebraska 2025-2026 Regular Session

Nebraska Legislature Bill LB107

Introduced
1/10/25  

Caption

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

Impact

Should LB107 be enacted, it is likely to have significant implications for state tax law, particularly concerning the equitable treatment of homeowners and renters. The proposed credit could enhance the affordability of renting by reducing the overall tax burden for low-income tenants. Concurrently, modifications to property tax credits may provide additional support, improving access to housing opportunities for vulnerable populations. The legislation is a response to ongoing concerns about housing affordability, which has become a pressing issue in many communities.

Summary

LB107 introduces an income tax credit specifically for renters, aiming to alleviate some financial burden associated with housing costs. Additionally, the bill seeks to revise existing provisions related to property tax credits, potentially expanding assistance to low-income residents. This legislation is particularly relevant in the context of rising housing costs, where many renters struggle to meet their financial obligations. By providing tax relief, the bill aspires to promote financial stability for renters across the state.

Contention

While LB107 has garnered support from various advocacy groups focused on housing issues, it has also faced criticism from some lawmakers and constituents. Detractors argue that the focus on income tax credits for renters may inadvertently disadvantage homeowners, who could feel left out of the tax relief equation. Concerns have also been raised regarding the long-term fiscal implications of such credits, with questions about how regulatory changes may impact property tax revenues and funding for essential services. These differing perspectives highlight a broader debate about how best to address housing challenges and the need for balanced tax policies.

Companion Bills

No companion bills found.

Previously Filed As

NE LB58

Eliminate provisions relating to jeweler’s liens

NE LB581

Appropriate funds to the Department of Health and Human Services

NE LB618

Deny claims against the state

NE LB347

Eliminate conditions on the issuance of securities by common carriers

NE LB516

Eliminate provisions relating to counties maintaining office space for the Department of Health and Human Services

NE LB392

Appropriate funds for the Legislative Council

NE LB688

Prohibit advertising of electronic nicotine delivery systems

NE LB146

State intent regarding appropriations for dental services under the Medical Assistance Act

Similar Bills

No similar bills found.