2025-2026 Regular SessionNebraska Legislature

LB401

Legislative Summary

Change provisions relating to income taxes imposed on partnerships and small business corporations and notices of deficiency determinations, deficiencies, and denials of claims for refunds

Demographic Impact

Overall analysis of equity impact

70% Positive
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Bill History

1/17/2025
Date of introduction
Legislature
1/22/2025
Referred to Revenue Committee
Legislature
1/22/2025
Notice of hearing for January 29, 2025
Legislature
3/11/2025
Placed on General File with AM284
Legislature
3/11/2025
Revenue AM284 filed
Legislature
3/17/2025
Speaker priority bill
Legislature
5/30/2025
Motion to suspend rules to indefinitely postpone filed
Legislature

Amendments

Revenue AM284

Revenue AM284

3/11/2025Not Adopted

Status Information

Current Status
Introduced(1/17/2025)
Chamber
Legislature

Sponsors

Nonpartisan: 1

Documents

Introduced
Bill Text1/17/2025124.8 KB
Analysis
Analysis3/11/2025101.8 KB
Fiscal Note
Fiscal Note1/28/2025210.6 KB
Analysis
Analysis1/24/20256.5 KB