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LB1165 Adopt the Grow the Good Life Act, Provide Income Tax Credit, Change Provisions Relating to Multiple Acts, Create Grant Programs

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Summary

Nebraska Governor signed LB1165, the Grow the Good Life Act, on April 10, 2026. The bill establishes 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.

What changed

LB1165, the Grow the Good Life Act, was signed into law on April 10, 2026, establishing new income tax credits and creating grant programs for employer retention and city economic development. The bill modifies multiple existing Nebraska economic development acts including the Convention Center Facility Financing Assistance Act, ImagiNE Nebraska Act, Nebraska Advantage Act, and Site and Building Development Act. The legislation passed with an emergency clause, indicating immediate implementation. Affected employers may benefit from new tax incentives and workforce retention grants, while cities of the first class facing economic disruption from private entity closures or downsizing may access new grant programs. Entities should monitor for implementing regulations and program guidelines.

What to do next

  1. Employers should review eligibility for new income tax credits under the Grow the Good Life Act
  2. Cities of the first class should monitor grant program availability for assistance with private entity closures or downsizing
  3. Employers should monitor for additional guidance on grant programs for employee retention and attraction

Archived snapshot

Apr 11, 2026

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ChangeBridge / Nebraska / LB1165 Signed by Governor LB1165 LB Signed by Governor 2026-04-10

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

2026-04-10 L President/Speaker signed 2026-04-10 L Passed on Final Reading with Emergency Clause 42-7-0 2026-04-10 L Dispensing of reading at large approved 2026-04-10 L Conrad FA943 withdrawn 2026-04-10 L Conrad FA942 withdrawn 2026-04-08 L Enrollment and Review ST97 recorded 2026-04-08 L Enrollment and Review ST97 filed 2026-04-08 L Placed on Final Reading with ST97 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 2026-04-10 Passed on Final Reading with Emergency Clause 42-7-0 Yea: 42 Nay: 7

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 2026-04-08 Enrollment and Review ST97

Bill Text Versions

2026-01-20 Introduced 2026-04-08 Enrolled 2026-04-08 Engrossed Legislative data powered by LegiScan (CC BY 4.0)

Named provisions

Grow the Good Life Act Convention Center Facility Financing Assistance Act changes ImagiNE Nebraska Act changes Nebraska Advantage Act changes Site and Building Development Act changes

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Last updated

Classification

Agency
NE Leg.
Published
April 10th, 2026
Instrument
Rule
Legal weight
Binding
Stage
Final
Change scope
Substantive

Who this affects

Applies to
Employers Government agencies
Industry sector
9211 Government & Public Administration
Activity scope
Income tax credits Employer retention grants City economic development
Geographic scope
US-NE US-NE

Taxonomy

Primary area
Taxation
Operational domain
Finance
Topics
Financial Services Employment & Labor

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