One Hundred Ninth Legislature - First Session - 2025
Introducer€s Statement of Intent
LB208
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Chairperson: Senator R. Brad von Gillern
Committee: Revenue
Date of Hearing: January 24, 2025
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The following constitutes the reasons for this bill and the purposes which are sought to be
accomplished thereby:
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LB 208 is a cleanup bill for various items in the taxation statutes. €The bill: (1) stipulates that, if a model 1
sellers sales and use tax functions are performed by a certified service provider that is compensated through
the streamline sales and use tax agreement, that certified service provider will not receive other collection fees;
(2) updates state sales tax confidentiality law to mirror the income tax confidentiality law; (3) updates Nebraska
statutes regarding the streamline sales and use tax agreement to reflect the states participation in the agreement
through December 31, 2024; (4) restricts eligibility for the child tax credit exclusively to Nebraska residents; (5)
modifies relevant statutes such that the highest sales tax rate will be used for online sales if only a five digit zip
code is used, but uses the most accurate sales tax rate if a nine digit zip code is used; (6) harmonizes distribution
of the biodiesel and food bank tax credit with the ‚first come, first served process currently utilized for other
tax credits, provided that credits are to be prorated between requests registered on the day the annual limit is
reached.
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Principal Introducer:________________________________
Senator R. Brad von Gillern
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