LB1165 - Income Tax Credits and Employer Retention Grant Programs
Summary
Nebraska's LB1165, the Grow the Good Life Act, has been enrolled by the 109th Legislature after passing both chambers. The bill introduces income tax credits and creates grant programs to help employers retain or attract employees, and to assist cities of the first class impacted by private entity closure or downsizing. It also modifies provisions of the Convention Center Facility Financing Assistance Act, ImagiNE Nebraska Act, Nebraska Advantage Act, and Site and Building Development Act. The bill now awaits gubernatorial action.
What changed
LB1165 establishes new income tax credit mechanisms under the Grow the Good Life Act and creates two new grant programs administered by the state. The first grant program targets employers seeking to retain or attract employees, while the second provides assistance to cities of the first class that face economic hardship due to private entity closure or downsizing. The bill also amends multiple existing Nebraska economic development acts including the ImagiNE Nebraska Act and Nebraska Advantage Act.
For Nebraska employers, the legislation presents new opportunities to access state-funded tax credits and workforce retention grants. Cities of the first class impacted by major private-sector layoffs or closures will have access to new financial assistance programs. Businesses operating under existing Nebraska Advantage or ImagiNE Act agreements should review how these modifications may affect their current tax incentives.
What to do next
- Monitor for gubernatorial signature or veto
- Assess eligibility for employer tax credits and retention grants
- Evaluate city grant program applicability if located in a city of the first class
Archived snapshot
Apr 8, 2026GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.
ChangeBridge / Nebraska / LB1165 Enrolled LB1165 LB Enrolled 2026-04-07
Adopt the Grow the Good Life Act, provide an income tax credit, change provisions relating to the Convention Center Facility Financing Assistance Act, the ImagiNE Nebraska Act, the Nebraska Advantage Act, and the Site and Building Development Act, and create grant programs to help employers retain or attract employees and to assist cities of the first class impacted by private entity closure or downsizing
Bill Details
State Nebraska
Session 109th Legislature
Chamber House
Official Source nebraskalegislature.gov/bills/view_bill.ph...
LegiScan View on LegiScan
Sponsors
Brad Von Gillern (Sen - N)
Action History
2026-04-07 L Advanced to Enrollment and Review for Engrossment 2026-04-07 L Conrad AM3117 lost 2026-04-07 L Conrad AM3117 filed 2026-04-07 L Conrad MO384 withdrawn 2026-04-07 L Conrad FA941 withdrawn 2026-04-07 L Conrad FA940 withdrawn 2026-04-07 L von Gillern AM3035 adopted 2026-04-07 L von Gillern AM3035 filed 2026-04-07 L Kauth FA825 withdrawn 2026-04-07 L No objections to unanimous consent request to withdraw and substitute amendment 2026-04-07 L Conrad MO383 withdrawn 2026-04-07 L Conrad MO381 withdrawn 2026-04-07 L Conrad MO382 withdrawn 2026-04-07 L Enrollment and Review ER170 adopted 2026-03-30 L Enrollment and Review ER170 filed 2026-03-30 L Placed on Select File with ER170 2026-03-24 L Advanced to Enrollment and Review Initial 2026-03-24 L Conrad AM2877 withdrawn 2026-03-24 L Conrad AM2878 withdrawn 2026-03-24 L von Gillern AM2016 withdrawn 2026-03-24 L Revenue AM2504 adopted 2026-03-24 L Conrad AM2879 lost 2026-03-24 L Revenue AM2504 pending 2026-03-24 L Conrad AM2881 lost 2026-03-24 L von Gillern FA1082 withdrawn 2026-03-24 L von Gillern FA1081 withdrawn 2026-03-24 L Conrad MO380 failed 2026-03-24 L Revenue AM2504 pending 2026-03-24 L Conrad MO380 pending 2026-03-24 L Revenue AM2504 pending 2026-03-24 L Conrad MO380 pending 2026-03-24 L Conrad MO379 failed 2026-03-24 L Conrad MO379 pending 2026-03-23 L Conrad AM2877 filed 2026-03-23 L Conrad AM2879 to AM2504 filed 2026-03-23 L Conrad AM2878 to AM2504 filed 2026-03-23 L Conrad AM2881 to AM2504 filed 2026-03-20 L von Gillern FA1082 to AM2504 filed 2026-03-20 L von Gillern FA1081 to AM2504 filed 2026-03-19 L Revenue AM2504 filed 2026-03-19 L Placed on General File with AM2504 2026-02-24 L von Gillern AM2016 filed 2026-02-18 L von Gillern priority bill 2026-02-12 L Notice of hearing for February 25, 2026 2026-02-06 L Ibach name added 2026-01-29 L Conrad MO384 Indefinitely postpone filed 2026-01-29 L Conrad MO383 Recommit to the Revenue Committee filed 2026-01-29 L Conrad MO382 Bracket until April 17, 2026 filed 2026-01-29 L Conrad MO381 Recommit to the Revenue Committee filed 2026-01-29 L Conrad MO380 Bracket until April 17, 2026 filed 2026-01-29 L Conrad MO379 Indefinitely postpone pursuant to Rule 6, Sec. 3(f) filed 2026-01-29 L Conrad FA943 filed 2026-01-29 L Conrad FA942 filed 2026-01-29 L Conrad FA941 filed 2026-01-29 L Conrad FA940 filed 2026-01-22 L Referred to Revenue Committee 2026-01-21 L Kauth FA825 filed 2026-01-20 L Date of introduction
Votes
2026-03-24 Conrad MO379 failed Yea: 6 Nay: 27 2026-03-24 Conrad MO380 failed Yea: 7 Nay: 30 2026-03-24 Conrad AM2881 lost Yea: 9 Nay: 24 2026-03-24 Conrad AM2879 lost Yea: 11 Nay: 26 2026-03-24 Revenue AM2504 adopted Yea: 34 Nay: 3 2026-03-24 Advanced to Enrollment and Review Initial Yea: 38 Nay: 3 2026-04-07 von Gillern AM3035 adopted Yea: 33 Nay: 0 2026-04-07 Conrad AM3117 lost Yea: 13 Nay: 19
Committee Referrals
2026-01-22 L Revenue
Amendments
2026-01-21 Kauth FA825 2026-01-29 Conrad MO379 2026-01-29 Conrad MO380 2026-01-29 Conrad MO381 2026-01-29 Conrad MO382 2026-01-29 Conrad MO383 2026-01-29 Conrad MO384 2026-01-29 Conrad FA940 2026-01-29 Conrad FA941 2026-01-29 Conrad FA942 2026-01-29 Conrad FA943 2026-02-24 von Gillern AM2016 2026-03-19 Revenue AM2504 2026-03-20 von Gillern FA1081 2026-03-20 von Gillern FA1082 2026-03-23 Conrad AM2881 2026-03-23 Conrad AM2878 2026-03-23 Conrad AM2879 2026-03-23 Conrad AM2877 2026-03-30 Enrollment and Review ER170 2026-04-07 Conrad AM3117 2026-04-07 von Gillern AM3035
Bill Text Versions
2026-01-20 Introduced Legislative data powered by LegiScan (CC BY 4.0)
Named provisions
Related changes
Get daily alerts for Nebraska Legislative Events
Daily digest delivered to your inbox.
Free. Unsubscribe anytime.
About this page
Every important government, regulator, and court update from around the world. One place. Real-time. Free. Our mission
Source document text, dates, docket IDs, and authority are extracted directly from NE Leg..
The plain-English summary, classification, and "what to do next" steps are AI-generated from the original text. Cite the source document, not the AI analysis.
Classification
Who this affects
Taxonomy
Browse Categories
Get alerts for this source
We'll email you when Nebraska Legislative Events publishes new changes.