Nebraska 2025-2026 Regular Session

Nebraska Legislature Bill LB269 Compare Versions

Only one version of the bill is available at this time.
OldNewDifferences
11 /(*,6/$785(2)1(%5$6.$
22 21(+81'5('1,17+/(*,6/$785(
33 ),5676(66,21
44 /(*,6/$7,9(%,//
55 b
66 ,QWURGXFHGE\ 5RXQWUHH
77 5HDGILUVWWLPH-DQXDU\
88 &RPPLWWHH
99 $ %,// )25 $1 $&7 UHODWLQJ WR UHYHQXH DQG WD[DWLRQ WR DPHQG VHFWLRQ
1010  5HLVVXH 5HYLVHG 6WDWXWHV RI 1HEUDVND WR PDQGDWH DQ
1111 DGGUHVVEDVHG ERXQGDU\ GDWDEDVH IRU DVVLJQLQJ WD[LQJ MXULVGLFWLRQV
1212 WR KDUPRQL]H SURYLVLRQV WR SURYLGH DQ RSHUDWLYH GDWH DQG WR UHSHDO
1313 WKHRULJLQDOVHFWLRQ
1414 %HLWHQDFWHGE\WKHSHRSOHRIWKH6WDWHRI1HEUDVND
1515 /%
1616 
1717 /%
1818 
1919  6HFWLRQ  6HFWLRQ  5HLVVXH 5HYLVHG 6WDWXWHV RI 1HEUDVND
2020 LVDPHQGHGWRUHDG
2121    7KH DGPLQLVWUDWLRQ RI DOO VDOHV DQG XVH WD[HV DGRSWHG
2222 XQGHU WKH /RFDO 2SWLRQ 5HYHQXH $FW VKDOO EH E\ WKH 7D[ &RPPLVVLRQHU ZKR
2323 PD\ SUHVFULEH IRUPV DQG DGRSW DQG SURPXOJDWH UHDVRQDEOH UXOHV DQG
2424 UHJXODWLRQV LQ FRQIRUPLW\ ZLWK WKH DFW IRU WKH PDNLQJ RI UHWXUQV DQG IRU
2525 WKH DVFHUWDLQPHQW DVVHVVPHQW DQG FROOHFWLRQ RI WD[HV LPSRVHG XQGHU VXFK
2626 DFW 7KH LQFRUSRUDWHG PXQLFLSDOLW\ VKDOO IXUQLVK D FHUWLILHG FRS\ RI WKH
2727 DGRSWLQJ RU UHSHDOLQJ RUGLQDQFH WR WKH 7D[ &RPPLVVLRQHU LQ DFFRUGDQFH
2828 ZLWK VXFK UXOHV DQG UHJXODWLRQV DV KH RU VKH PD\ DGRSW DQG SURPXOJDWH
2929 )RU RUGLQDQFHV SDVVHG DIWHU 2FWREHU   WKH HIIHFWLYH GDWH VKDOO EH
3030 WKH ILUVW GD\ RI WKH QH[W FDOHQGDU TXDUWHU ZKLFK LV DW OHDVW RQH KXQGUHG
3131 WZHQW\ GD\V IROORZLQJ UHFHLSW E\ WKH 7D[ &RPPLVVLRQHU RI WKH FHUWLILHG
3232 FRS\ RI WKH RUGLQDQFH 7KH 7D[ &RPPLVVLRQHU VKDOO SURYLGH DW OHDVW VL[W\
3333 GD\V QRWLFH RI WKH FKDQJH LQ WD[ WR UHWDLOHUV 1RWLFH VKDOO EH SURYLGHG
3434 WRUHWDLOHUVZLWKLQWKHPXQLFLSDOLW\1RWLFHWRUHWDLOHUVPD\EHSURYLGHG
3535 WKURXJK WKH ZHEVLWH RI WKH 'HSDUWPHQW RI 5HYHQXH RU E\ RWKHU HOHFWURQLF
3636 PHDQV
3737   )RU RUGLQDQFHV FRQWDLQLQJ D WHUPLQDWLRQ GDWH DQG SDVVHG DIWHU
3838 2FWREHU   WKH WHUPLQDWLRQ GDWH VKDOO EH WKH ILUVW GD\ RI D
3939 FDOHQGDU TXDUWHU 7KH LQFRUSRUDWHG PXQLFLSDOLW\ VKDOO IXUQLVK D FHUWLILHG
4040 VWDWHPHQW WR WKH 7D[ &RPPLVVLRQHU QR PRUH WKDQ RQH KXQGUHG HLJKW\ GD\V
4141 DQG DW OHDVW RQH KXQGUHG WZHQW\ GD\V SULRU WR WKH WHUPLQDWLRQ GDWH WKDW
4242 WKH WHUPLQDWLRQ GDWH VWDWHG LQ WKH RUGLQDQFH LV VWLOO YDOLG ,I WKH
4343 FHUWLILHG VWDWHPHQW LV QRW IXUQLVKHG ZLWKLQ WKH SUHVFULEHG WLPH WKH WD[
4444 VKDOO UHPDLQ LQ HIIHFW DQG WKH 7D[ &RPPLVVLRQHU VKDOO FRQWLQXH WR
4545 FROOHFW WKH WD[ XQWLO WKH ILUVW GD\ RI WKH FDOHQGDU TXDUWHU ZKLFK LV DW
4646 OHDVW RQH KXQGUHG WZHQW\ GD\V DIWHU UHFHLSW RI WKH FHUWLILHG VWDWHPHQW
4747 QRWZLWKVWDQGLQJ WKH WHUPLQDWLRQ GDWH VWDWHG LQ WKH RUGLQDQFH 7KH 7D[
4848 &RPPLVVLRQHUVKDOOSURYLGHDWOHDVWVL[W\GD\VQRWLFHRIWKHWHUPLQDWLRQ
4949 RIWKHWD[WRUHWDLOHUV1RWLFHVKDOOEHSURYLGHGWRUHWDLOHUVZLWKLQWKH
5050 /%
5151 
5252 /%
5353 
5454  PXQLFLSDOLW\ 1RWLFH WR UHWDLOHUV PD\ EH SURYLGHG WKURXJK WKH ZHEVLWH RI
5555 WKHGHSDUWPHQWRUE\RWKHUHOHFWURQLFPHDQV
5656   )RU VDOHV DQG XVH WD[ SXUSRVHV RQO\ ORFDO MXULVGLFWLRQ ERXQGDU\
5757 FKDQJHVDSSO\RQO\RQWKHILUVWGD\RIDFDOHQGDUTXDUWHUDIWHUDPLQLPXP
5858 RI RQH KXQGUHG WZHQW\ GD\V QRWLFH WR WKH 7D[ &RPPLVVLRQHU DQG VL[W\
5959 GD\VQRWLFHWRVHOOHUV
6060   7KH VWDWH VKDOO SURYLGH DQG PDLQWDLQ D GDWDEDVH WKDW GHVFULEHV
6161 ERXQGDU\ FKDQJHV IRU DOO ORFDO WD[LQJ MXULVGLFWLRQV 7KLV GDWDEDVH VKDOO
6262 LQFOXGH D GHVFULSWLRQ RI DQ\ FKDQJH DQG WKH HIIHFWLYH GDWH RI WKH FKDQJH
6363 IRUVDOHVDQGXVHWD[SXUSRVHV
6464   7KH VWDWH VKDOO SURYLGH DQG PDLQWDLQ D GDWDEDVH RI DOO VDOHV DQG
6565 XVHWD[UDWHVIRUDOORIWKHORFDOMXULVGLFWLRQVOHY\LQJWD[HVZLWKLQWKH
6666 VWDWH )RU WKH LGHQWLILFDWLRQ RI FRXQWLHV FLWLHV DQG YLOODJHV FRGHV
6767 FRUUHVSRQGLQJ WR WKH UDWHV VKDOO EH SURYLGHG DFFRUGLQJ WR )HGHUDO
6868 ,QIRUPDWLRQ 3URFHVVLQJ 6WDQGDUGV DV GHYHORSHG E\ WKH 1DWLRQDO ,QVWLWXWH
6969 RI6WDQGDUGVDQG7HFKQRORJ\
7070   7KH VWDWH VKDOO SURYLGH DQG PDLQWDLQ D GDWDEDVH WKDW DVVLJQV
7171 HDFK ILYHGLJLW DQG QLQHGLJLW ]LS FRGH ZLWKLQ WKH VWDWH WR WKH SURSHU
7272 WD[ UDWHV DQG MXULVGLFWLRQV )RU SXUSRVHV RI WKH VWUHDPOLQHG VDOHV DQG
7373 XVH WD[ DJUHHPHQW WKH GDWDEDVH VKDOO DSSO\ WKH ORZHVW FRPELQHG WD[ UDWH
7474 LPSRVHG LQ WKH ]LS FRGH DUHD LI WKH DUHD LQFOXGHV PRUH WKDQ RQH WD[ UDWH
7575 LQ DQ\ OHYHO RI WD[LQJ MXULVGLFWLRQV ,I D QLQHGLJLW ]LS FRGH
7676 GHVLJQDWLRQ LV QRW DYDLODEOH IRU D VWUHHW DGGUHVV RU LI D VHOOHU LV
7777 XQDEOH WR GHWHUPLQH WKH QLQHGLJLW ]LS FRGH GHVLJQDWLRQ DSSOLFDEOH WR D
7878 SXUFKDVH DIWHU H[HUFLVLQJ GXH GLOLJHQFH WR GHWHUPLQH WKH GHVLJQDWLRQ WKH
7979 VHOOHU RU FHUWLILHG VHUYLFH SURYLGHU PD\ DSSO\ WKH UDWH IRU WKH ILYH
8080 GLJLW ]LS FRGH DUHD )RU SXUSRVHV RI WKLV VHFWLRQ WKHUH LV D UHEXWWDEOH
8181 SUHVXPSWLRQWKDWDVHOOHURUFHUWLILHGVHUYLFHSURYLGHUKDVH[HUFLVHGGXH
8282 GLOLJHQFH LI WKH VHOOHU KDV DWWHPSWHG WR GHWHUPLQH WKH QLQHGLJLW ]LS
8383 FRGH GHVLJQDWLRQ E\ XWLOL]LQJ VRIWZDUH DSSURYHG E\ WKH JRYHUQLQJ ERDUG
8484 WKDW PDNHV WKLV GHVLJQDWLRQ IURP WKH VWUHHW DGGUHVV DQG WKH ILYHGLJLW
8585 /%
8686 
8787 /%
8888 
8989  ]LSFRGHDSSOLFDEOHWRDSXUFKDVH
9090   7KH VWDWH VKDOO SURYLGH DQG PDLQWDLQ DQ   )RU SXUSRVHV RI WKH
9191 VWUHDPOLQHG VDOHV DQG XVH WD[ DJUHHPHQW WKH VWDWH PD\ SURYLGH  DGGUHVV
9292 EDVHG ERXQGDU\ GDWDEDVH UHFRUGV  IRU DVVLJQLQJ WD[LQJ MXULVGLFWLRQV DQG
9393 WKHLU DVVRFLDWHG UDWHV WKDW  ZKLFK VKDOO EH LQ DGGLWLRQ WR WKH
9494 UHTXLUHPHQWV RI VXEVHFWLRQ   RI WKLV VHFWLRQ 7KH GDWDEDVH UHFRUGV
9595 VKDOO EH LQ WKH VDPH DSSURYHG IRUPDW DV WKH GDWDEDVH UHFRUGV SXUVXDQW WR
9696 VXEVHFWLRQ   RI WKLV VHFWLRQ DQG VKDOO PHHW WKH UHTXLUHPHQWV GHYHORSHG
9797 SXUVXDQW WR WKH IHGHUDO 0RELOH 7HOHFRPPXQLFDWLRQV 6RXUFLQJ $FW  86&
9898  D  DV VXFK DFW H[LVWHG RQ -DQXDU\   7KH JRYHUQLQJ ERDUG PD\
9999 DOORZDPHPEHUVWDWHWRUHTXLUHVHOOHUVWKDWUHJLVWHUXQGHUWKHDJUHHPHQW
100100 WR XVH DQ DGGUHVVEDVHG ERXQGDU\ GDWDEDVH SURYLGHG E\ WKDW PHPEHU VWDWH
101101 ,I DQ\ PHPEHU VWDWH GHYHORSV DQ DGGUHVVEDVHG ERXQGDU\ GDWDEDVH SXUVXDQW
102102 WR WKH DJUHHPHQW D VHOOHU RU FHUWLILHG VHUYLFH SURYLGHU PD\ XVH WKRVH
103103 GDWDEDVH UHFRUGV LQ SODFH RI WKH ILYHGLJLW DQG QLQHGLJLW ]LS FRGH
104104 GDWDEDVH UHFRUGV SURYLGHG IRU LQ VXEVHFWLRQ   RI WKLV VHFWLRQ ,I D
105105 VHOOHU RU FHUWLILHG VHUYLFH SURYLGHU LV XQDEOH WR GHWHUPLQH WKH
106106 DSSOLFDEOH UDWH DQG MXULVGLFWLRQ XVLQJ DQ DGGUHVVEDVHG ERXQGDU\ GDWDEDVH
107107 DIWHU H[HUFLVLQJ GXH GLOLJHQFH WKH VHOOHU RU FHUWLILHG VHUYLFH SURYLGHU
108108 PD\ XWLOL]H WKH GDWDEDVH GHVFULEHG LQ VXEVHFWLRQ   RI WKLV VHFWLRQ WR
109109 DSSO\ WKH QLQHGLJLW ]LS FRGH GHVLJQDWLRQ DSSOLFDEOH WR D SXUFKDVH ,I D
110110 QLQHGLJLW ]LS FRGH GHVLJQDWLRQ LV QRW DYDLODEOH IRU D VWUHHW DGGUHVV RU
111111 LI D VHOOHU RU FHUWLILHG VHUYLFH SURYLGHU LV XQDEOH WR GHWHUPLQH WKH
112112 QLQHGLJLW ]LS FRGH GHVLJQDWLRQ DSSOLFDEOH WR D SXUFKDVH DIWHU H[HUFLVLQJ
113113 GXH GLOLJHQFH WR GHWHUPLQH WKH GHVLJQDWLRQ WKH VHOOHU RU FHUWLILHG
114114 VHUYLFH SURYLGHU PD\ XWLOL]H WKH GDWDEDVH GHVFULEHG LQ VXEVHFWLRQ   RI
115115 WKLV VHFWLRQ WR DSSO\ WKH UDWH IRU WKH ILYHGLJLW ]LS FRGH DUHD )RU WKH
116116 SXUSRVHV RI WKLV VXEVHFWLRQ  VHFWLRQ  WKHUH LV D UHEXWWDEOH SUHVXPSWLRQ
117117 WKDW D VHOOHU RU FHUWLILHG VHUYLFH SURYLGHU KDV H[HUFLVHG GXH GLOLJHQFH
118118 LI WKH VHOOHU RU FHUWLILHG VHUYLFH SURYLGHU KDV DWWHPSWHG WR GHWHUPLQH
119119 WKH WD[ UDWH DQG MXULVGLFWLRQ E\ XWLOL]LQJ WKH GDWDEDVHV GHVFULEHG LQ
120120 /%
121121 
122122 /%
123123 
124124  WKLV VXEVHFWLRQ DQG VXEVHFWLRQ   RI WKLV VHFWLRQ  VRIWZDUH DSSURYHG E\
125125 WKH JRYHUQLQJ ERDUG WKDW PDNHV WKLV DVVLJQPHQW IURP WKH DGGUHVV DQG ]LS
126126 FRGH LQIRUPDWLRQ DSSOLFDEOH WR WKH SXUFKDVH   7KH 7D[ &RPPLVVLRQHU VKDOO
127127 DGRSW DQG SURPXOJDWH UXOHV DQG UHJXODWLRQV UHTXLULQJ YHULILFDWLRQ E\ WKH
128128 'HSDUWPHQW RI 5HYHQXH RI DGGUHVVHV FRQWDLQHG ZLWKLQ WKH VWDWHV DGGUHVV
129129 EDVHG ERXQGDU\ GDWDEDVH DQG UHTXLULQJ YHULILFDWLRQ E\ WKH 'HSDUWPHQW RI
130130 5HYHQXH RI DSSURSULDWH VDOHV DQG XVH WD[ UDWHV XWLOL]HG RQ D VDOHV DQG
131131 XVH WD[ RU XVH WD[ UHWXUQ ZKHQ RQOLQH RU UHPRWH WUDQVDFWLRQV DUH
132132 LQFOXGHG
133133     7KH VWDWH PD\ FHUWLI\ YHQGRUSURYLGHG DGGUHVVEDVHG ERXQGDU\
134134 GDWDEDVHV IRU DVVLJQLQJ WD[ UDWHV DQG MXULVGLFWLRQV 7KH GDWDEDVHV VKDOO
135135 EH LQ WKH VDPH DSSURYHG IRUPDW DV WKH GDWDEDVH GHVFULEHG LQ UHFRUGV
136136 SXUVXDQW WR VXEVHFWLRQ     RI WKLV VHFWLRQ DQG VKDOO PHHW WKH
137137 UHTXLUHPHQWV GHYHORSHG SXUVXDQW WR WKH IHGHUDO 0RELOH 7HOHFRPPXQLFDWLRQV
138138 6RXUFLQJ $FW  86&  D  DV VXFK DFW H[LVWHG RQ -DQXDU\   ,I
139139 D VWDWH FHUWLILHV D YHQGRUSURYLGHG DGGUHVVEDVHG ERXQGDU\ GDWDEDVH D
140140 VHOOHU RU FHUWLILHG VHUYLFH SURYLGHU PD\ XVH WKDW GDWDEDVH LQ SODFH RI
141141 WKH GDWDEDVH SURYLGHG IRU LQ VXEVHFWLRQ   RU   RI WKLV VHFWLRQ
142142 9HQGRUV SURYLGLQJ DGGUHVVEDVHG ERXQGDU\ GDWDEDVHV PD\ UHTXHVW
143143 FHUWLILFDWLRQ RI WKHLU GDWDEDVHV IURP WKH JRYHUQLQJ ERDUG &HUWLILFDWLRQ
144144 E\ WKH JRYHUQLQJ ERDUG GRHV QRW UHSODFH WKH UHTXLUHPHQW WKDW WKH
145145 GDWDEDVHVEHFHUWLILHGE\WKHVWDWHVLQGLYLGXDOO\
146146   7KH VWDWH VKDOO SURYLGH DQG PDLQWDLQ D GDWDEDVH WKDW DVVLJQV
147147 HDFK ILYHGLJLW DQG QLQHGLJLW ]LS FRGH ZLWKLQ WKH VWDWH WR WKH SURSHU
148148 WD[ UDWHV DQG MXULVGLFWLRQV LQ DGGLWLRQ WR WKH DGGUHVVEDVHG ERXQGDU\
149149 GDWDEDVH UHTXLUHG E\ VXEVHFWLRQ   RI WKLV VHFWLRQ 6XFK ]LS FRGH
150150 ERXQGDU\ GDWDEDVH VKDOO RQO\ EH XVHG DV GHVFULEHG LQ VXEVHFWLRQ   RI
151151 WKLV VHFWLRQ )RU SXUSRVHV RI WKH VWUHDPOLQHG VDOHV DQG XVH WD[
152152 DJUHHPHQWWKH]LSFRGHERXQGDU\GDWDEDVHVKDOODSSO\WKHORZHVWFRPELQHG
153153 WD[ UDWH LPSRVHG LQ WKH ]LS FRGH DUHD LI WKH DUHD LQFOXGHV PRUH WKDQ RQH
154154 WD[UDWHLQDQ\OHYHORIWD[LQJMXULVGLFWLRQV
155155 /%
156156 
157157 /%
158158 
159159    3XUVXDQW WR WKH VWUHDPOLQHG VDOHV DQG XVH WD[ DJUHHPHQW WKH
160160 VWDWH VKDOO UHOLHYH UHWDLOHUV DQG FHUWLILHG VHUYLFH SURYLGHUV XVLQJ
161161 GDWDEDVHV SXUVXDQW WR VXEVHFWLRQ   RU   RI WKLV VHFWLRQ IURP
162162 OLDELOLW\ WR WKH VWDWH DQG ORFDO MXULVGLFWLRQV IRU KDYLQJ FKDUJHG DQG
163163 FROOHFWHG WKH LQFRUUHFW DPRXQW RI VDOHV RU XVH WD[ UHVXOWLQJ IURP WKH
164164 UHWDLOHU RU FHUWLILHG VHUYLFH SURYLGHU UHO\LQJ RQ HUURQHRXV GDWD SURYLGHG
165165 E\ D PHPEHU VWDWH RQ WD[ UDWHV ERXQGDULHV RU WD[LQJ MXULVGLFWLRQ
166166 DVVLJQPHQWV $IWHU SURYLGLQJ DGHTXDWH QRWLFH GHWHUPLQHG E\ WKH JRYHUQLQJ
167167 ERDUG D PHPEHU VWDWH WKDW SURYLGHV DQ DGGUHVVEDVHG ERXQGDU\ GDWDEDVH
168168 IRU DVVLJQLQJ WD[LQJ MXULVGLFWLRQV SXUVXDQW WR VXEVHFWLRQ   RU   RI
169169 WKLV VHFWLRQ PD\ FHDVH SURYLGLQJ OLDELOLW\ UHOLHI IRU HUURUV UHVXOWLQJ
170170 IURP WKH UHOLDQFH RQ WKH GDWDEDVH SURYLGHG E\ WKH PHPEHU VWDWH XQGHU WKH
171171 SURYLVLRQV RI VXEVHFWLRQ   RI WKLV VHFWLRQ ,I D VHOOHU GHPRQVWUDWHV
172172 WKDW UHTXLULQJ WKH XVH RI WKH DGGUHVVEDVHG ERXQGDU\ GDWDEDVH ZRXOG
173173 FUHDWH DQ XQGXH KDUGVKLS WKH VWDWH DQG WKH JRYHUQLQJ ERDUG PD\ H[WHQG
174174 WKHUHOLHIRIOLDELOLW\WRVXFKVHOOHUIRUDGHVLJQDWHGSHULRGRIWLPH
175175   7KH GDWDEDVHV SURYLGHG IRU LQ WKLV VHFWLRQ VKDOO EH LQ D
176176 GRZQORDGDEOH IRUPDW DSSURYHG E\ WKH JRYHUQLQJ ERDUG SXUVXDQW WR WKH
177177 VWUHDPOLQHG VDOHV DQG XVH WD[ DJUHHPHQW 7KH GDWDEDVHV PD\ EH GLUHFWO\
178178 SURYLGHGE\WKHVWDWHRUSURYLGHGE\DYHQGRUDVGHVLJQDWHGE\WKHVWDWH
179179 $ GDWDEDVH SURYLGHG E\ D YHQGRU DV GHVLJQDWHG E\ D VWDWH VKDOO EH
180180 DSSOLFDEOH WR DQG VXEMHFW WR DOO SURYLVLRQV RI WKLV VHFWLRQ 7KH
181181 GDWDEDVHV VKDOO EH SURYLGHG DW QR FRVW WR WKH XVHU RI WKH GDWDEDVH 7KH
182182 SURYLVLRQV RI VXEVHFWLRQ  VXEVHFWLRQV    DQG   RI WKLV VHFWLRQ GR QRW
183183 DSSO\ ZKHQ WKH SXUFKDVHG SURGXFW LV UHFHLYHG E\ WKH SXUFKDVHU DW WKH
184184 EXVLQHVVORFDWLRQRIWKHVHOOHU
185185   $ VHOOHU WKDW GLG QRW KDYH D UHTXLUHPHQW WR UHJLVWHU LQ WKLV
186186 VWDWH SULRU WR UHJLVWHULQJ SXUVXDQW WR WKH DJUHHPHQW RU D FHUWLILHG
187187 VHUYLFH SURYLGHU VKDOO QRW EH UHTXLUHG WR FROOHFW VDOHV RU XVH WD[HV IRU
188188 D VWDWH XQWLO WKH ILUVW GD\ RI WKH FDOHQGDU TXDUWHU FRPPHQFLQJ PRUH WKDQ
189189 VL[W\ GD\V DIWHU WKH VWDWH KDV SURYLGHG WKH GDWDEDVHV UHTXLUHG E\ WKLV
190190 /%
191191 
192192 /%
193193 
194194  VHFWLRQ
195195 6HF b7KLVDFWEHFRPHVRSHUDWLYHRQ-DQXDU\
196196 6HF   2ULJLQDO VHFWLRQ  5HLVVXH 5HYLVHG 6WDWXWHV RI
197197 1HEUDVNDLVUHSHDOHG
198198 /%
199199 
200200 /%
201201 
202202