Nebraska 2025-2026 Regular Session

Nebraska Legislature Bill LB115

Introduced
1/10/25  

Caption

Increase the income tax credit and change the qualification criteria under the Volunteer Emergency Responders Incentive Act

Impact

If enacted, LB115 will amend the existing statutes concerning tax credits for volunteer emergency responders, potentially leading to increased financial support for these individuals. The intent is to strengthen volunteerism within emergency services across the state. This change could improve community responses to emergencies by incentivizing more citizens to step forward as volunteers, helping to alleviate staffing shortages in rural and underserved urban areas. Additionally, enhancing the recognitions from the state could foster a culture of appreciation for volunteer efforts.

Summary

LB115 proposes an increase in the income tax credit available under the Volunteer Emergency Responders Incentive Act, which aims to financially support individuals who serve as emergency responders in their communities. This bill is intended to enhance the attractiveness of volunteer emergency service roles by providing a more substantial financial benefit to volunteers, thus encouraging greater participation in these critical roles. The adjustments in the qualifications and the increase in benefits seek to address the declining number of volunteers in emergency services, which many communities rely on heavily for their safety and welfare.

Contention

Debates around LB115 may revolve around the allocation of state funds toward tax credits and the perceived fairness of such incentives. Supporters argue that the bill is crucial for maintaining adequate emergency service levels, especially in regions where volunteerism is dwindling. However, opponents might raise concerns about prioritizing tax credits for a specific group while other state services demand attention and funding. The discussion would also likely touch on the efficiency of government spending and whether such incentives yield a measurable improvement in volunteer recruitment and retention.

Companion Bills

No companion bills found.

Previously Filed As

NE LB1023

Adopt the Relocation Incentive Act and change provisions relating to certain business deductions, nonresident income, incentives under the ImagiNE Nebraska Act, and occupation taxes

NE LB1410

Change provisions relating to tax incentives under the ImagiNE Nebraska Act

NE LB33

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

NE LB295

Increase the earned income tax credit

NE LB244

Provide an additional tax credit under the Nebraska Property Tax Incentive Act

NE LB1182

Increase the earned income tax credit

NE LB1400

Adopt the Relocation Incentive Act and provide tax incentives

NE LB44

Change the earned income tax credit

NE LB344

Exclude certain delinquent taxes from qualifying for tax credit under the Nebraska Property Tax Incentive Act

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

Similar Bills

No similar bills found.