ONE HUNDRED NINTH LEGISLATURE - FIRST SESSION - 2025
COMMITTEE STATEMENT
LR13CA
Hearing Date: Wednesday March 12, 2025
Committee On: Revenue
Introducer: Hallstrom
One Liner: Constitutional amendment to prohibit the levying of an inheritance tax
Roll Call Vote - Final Committee Action:
Advanced to General File
Vote Results:
Aye: 7 Senators von Gillern, Bostar, Ibach, Jacobson, Kauth, Murman,
Sorrentino
Nay: 1 Senator Dungan
Absent:
Present Not Voting:
Testimony:
Proponents: Representing:
Senator Bob Hallstrom Opening Presenter
Doug Kagan Nebraska Taxpayers for Freedom
Susan Gumm Self
Jim Smith Platte Institute
Pierce F. Carpenter Nebraska Taxpayers for Freedom
Opponents: Representing:
Jon Cannon Nebraska Association of County Officials
Wade Sluka Fillmore County Board of Supervisors
Lori Pirsch Douglas County
Bill Tielke Holt County Board of Supervisors, Self
Christa Yoakum Lancaster County
Rebecca Firestone OpenSky Policy Institute
Randy Obermier York County
Shirley Niemeyer Self
Neutral: Representing:
* ADA Accommodation Written Testimony
Summary of purpose and/or changes:
LR 13CA proposes to submit the question to voters of adding a provision to Neb. Const. Art. VIII to prohibit the state
and any political subdivision thereof from levying an inheritance tax.
Committee Statement: LR13CA
Revenue Committee
Page 1 4dfa26423cc58c30d7a2e144ff8be532 Section-by-Section Summary:
Section 1. Proposes to submit to the voters the question of creating a new section 1c to Neb. Const. Art. VIII to
prohibit the state or any political subdivision thereof from levying an inheritance tax.
Section 2. Indicates that the amendment shall be submitted to the voters of Nebraska in accordance with the
Nebraska Constitution and states the proposed ballot language for such ballot question on the proposed amendment.
R. Brad von Gillern, Chairperson
Committee Statement: LR13CA
Revenue Committee
Page 2 4dfa26423cc58c30d7a2e144ff8be532