One Hundred Ninth Legislature - First Session - 2025
Introducer€s Statement of Intent
LB479
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Chairperson: Senator R. Brad von Gillern
Committee: Revenue
Date of Hearing: February 28, 2025
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The following constitutes the reasons for this bill and the purposes which are sought to be
accomplished thereby:
LB479 seek to change for transactions occurring on or after October 1, 2025 and before July
1, 2042, of the proceeds of the sales and use taxes derived from transactions other than those
listed in subdivisions (2)(a), (b), and (e) of this section (77-27, 132) from a sales tax rate of
one-quarter of one percent to one-half of one percent, credit monthly eighty-five percent to
the Highway Trust Fund and fifteen percent to the Highway Allocation Fund.
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Principal Introducer:________________________________
Senator Mike Moser
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