Nebraska 2025-2026 Regular Session

Nebraska Legislature Bill LR13CA

Introduced
1/14/25  

Caption

Constitutional amendment to prohibit the levying of an inheritance tax

Impact

If enacted, LR13CA would significantly alter the state's taxation landscape by eliminating inheritance tax altogether. This change would mean that once individuals pass away, their heirs would inherit their estates without incurring any additional tax liabilities, potentially leading to greater financial security for families during the transition of wealth. Proponents of the bill assert that this could stimulate economic activity by encouraging individuals to save more and create wealth, knowing their heirs will not be taxed upon their passing.

Summary

LR13CA proposes a constitutional amendment aimed at prohibiting the levying of an inheritance tax in the state. This measure seeks to ensure that individuals do not face additional taxation on their inheritance, which advocates argue promotes fairness in wealth transfer to heirs. The bill reflects a trend towards tax reform in various states, aiming to alleviate financial burdens on families receiving inheritances.

Contention

However, the proposal is not without controversy. Critics argue that eliminating inheritance tax could disproportionately benefit affluent families while reducing available state revenue, which could be used for essential public services. There are concerns about equity, as a lack of taxation on inherited wealth may exacerbate existing economic disparities and limit the state's ability to fund programs geared toward assisting lower-income residents. Discussions surrounding the bill have highlighted these competing interests, raising questions about the long-term implications for state funding and social equity.

Companion Bills

No companion bills found.

Previously Filed As

NE LR28CA

Constitutional amendment to eliminate provisions creating the Board of Educational Lands and Funds

NE LR5CA

Constitutional amendment to eliminate provisions relating to marriage and marriage licenses

NE LR11CA

Constitutional amendment to prohibit governmental entities from imposing any taxes other than retail consumption taxes and excise taxes

NE LR24CA

Constitutional amendment to provide for selection of presidential electors

NE LR6CA

Constitutional amendment to recognize marriage of couples regardless of gender and race and strike language regarding gender

NE LR27CA

Constitutional amendment to change legislative term limits to three consecutive terms

NE LR10CA

Constitutional amendment to require the state to impose a consumption tax or an excise tax on all new goods and services and to provide a tax exemption for grocery items

NE LR22CA

Constitutional amendment to provide the right to a clean and healthy natural environment and that the state and political subdivisions serve as trustee of the natural resources of Nebraska

Similar Bills

No similar bills found.