Nebraska 2025-2026 Regular Session

Nebraska Legislature Bill LB182

Introduced
1/13/25  
Refer
1/15/25  
Engrossed
1/30/25  
Enrolled
2/7/25  
Passed
2/21/25  

Caption

Change provisions relating to the Affordable Housing Tax Credit Act and the Child Care Tax Credit Act

Impact

If passed, LB182 would enable state agencies and local governments to offer enhanced tax credits, making it more attractive for developers and providers to engage in initiatives related to affordable housing and child care. The changes would potentially lead to an increase in funding directed towards these sectors, thereby aiding in the alleviation of housing crises and supporting working families through improved child care facilities. Furthermore, it is anticipated that such measures may contribute significantly to local economic growth by broadening the tax base as new projects are developed.

Summary

LB182 seeks to amend provisions related to the Affordable Housing Tax Credit Act and the Child Care Tax Credit Act. The primary objective of this bill is to enhance the accessibility and availability of affordable housing options and support child care services through targeted tax incentives. By revising the existing tax credit structures, it aims to stimulate investment in affordable housing projects and improve child care facilities, thereby fostering a more supportive environment for families and individuals in need.

Sentiment

The sentiment surrounding LB182 appears to be generally favorable among legislators and advocacy groups focused on housing and child welfare. Proponents argue that the bill is a necessary step towards addressing the pressing challenges faced by low-income families in accessing affordable housing and reliable child care. However, there are concerns among some stakeholders regarding the effectiveness of the tax credit approach in truly addressing the underlying issues of affordability and access, suggesting that additional measures may be needed to ensure comprehensive support.

Contention

One notable point of contention relates to the long-term sustainability and adequacy of the tax credits proposed in LB182. Critics express concern that while tax incentives can encourage short-term investments, they may not address systemic issues surrounding housing and child care. As such, the debate centers on whether this bill represents a meaningful change or merely serves as a temporary solution to deeper structural problems. Additionally, some legislators question the prioritization of tax credits over direct funding solutions or regulatory reforms aimed at improving housing and child care systems.

Companion Bills

No companion bills found.

Previously Filed As

NE LB10

Change requirements relating to wholesale drug distributors and dispensing of certain prescription drugs

NE LB539

Change and eliminate provisions relating to handgun purchase requirements

NE LB139

Change provisions relating to the Real Property Appraiser Act and the Nebraska Appraisal Management Company Registration Act

NE LB80

Adopt the Protection Orders Act

NE LB684

Transfer juvenile probation functions to a new Juvenile Probation Agency in the executive branch

NE LB317

Merge the Department of Natural Resources with the Department of Environment and Energy and change the name to the Department of Water, Energy, and Environment, create the position of Chief Water Officer, and provide, change, and eliminate powers and duties relating to water, conservation, state game refuges, and low-level radioactive waste disposal

Similar Bills

No similar bills found.