LB901 - Domestic Violence and Human Trafficking Service Providers Tax Credit Act
Summary
Nebraska Governor signed LB901 into law on April 7, 2026, enacting the Domestic Violence and Human Trafficking Service Providers Tax Credit Act, imposing an excise tax on Kratom products under the Kratom Consumer Protection Act, and making various changes to state tax revenue collection and enforcement. The bill eliminates certain personal property and sales and use tax exemptions, modifies the ImagiNE Nebraska Act, and terminates the Department of Revenue Miscellaneous Receipts Fund.
What changed
LB901 enacts multiple tax provisions including a new tax credit for domestic violence and human trafficking service providers, an excise tax on Kratom products, and modifications to various state tax incentive programs. The bill also eliminates certain personal property and sales and use tax exemptions, changes tax collection and enforcement procedures, and terminates a departmental receipts fund. The legislation passed with an Emergency Clause, indicating immediate or imminent effective date.
Affected parties include domestic violence and human trafficking service organizations that may qualify for new tax credits, Kratom manufacturers and retailers subject to the new excise tax and regulatory requirements, and general taxpayers who will lose certain previously available tax exemptions. Businesses operating in Nebraska should monitor for implementing regulations from the Department of Revenue and assess their exposure to the new Kratom excise tax.
What to do next
- Domestic violence and human trafficking service providers should review eligibility for the new tax credit program
- Kratom businesses must register for and comply with the new excise tax requirements
- General businesses should review changes to personal property and sales and use tax exemptions
Source document (simplified)
ChangeBridge / Nebraska / LB901 Signed by Governor LB901 LB Signed by Governor 2026-04-07
Adopt the Domestic Violence and Human Trafficking Service Providers Tax Credit Act, change provisions related to the confidentiality of shared information, the distribution of certain tax revenue, contracts between the Tax Commissioner and collection agencies, the collection and enforcement of delinquent income tax claims, the ImagiNE Nebraska Act, the Kratom Consumer Protection Act, the Mechanical Amusement Device Tax Act, and the Nebraska Advantage Research and Development Act, provide for fees, provide an excise tax on kratom, eliminate certain personal property and sales and use tax exemptions and a tax credit, and terminate the Department of Revenue Miscellaneous Receipts Fund
Bill Details
State Nebraska
Session 109th Legislature
Chamber House
Official Source nebraskalegislature.gov/bills/view_bill.ph...
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Sponsors
Revenue Committee
Action History
2026-04-07 L Approved by Governor on April 7, 2026 2026-04-01 L Presented to Governor on April 1, 2026 2026-04-01 L President/Speaker signed 2026-04-01 L Passed on Final Reading with Emergency Clause 36-13*-0 2026-04-01 L Dispensing of reading at large approved 2026-04-01 L Bostar AM2600 withdrawn 2026-04-01 L Raybould AM2869 withdrawn 2026-04-01 L Raybould AM2728 withdrawn 2026-04-01 L Raybould AM2626 withdrawn 2026-04-01 L von Gillern MO546 withdrawn 2026-04-01 L Conrad MO497 withdrawn 2026-03-25 L Enrollment and Review ST69 recorded 2026-03-25 L Enrollment and Review ST69 filed 2026-03-25 L Placed on Final Reading with ST69 2026-03-23 L von Gillern MO546 filed 2026-03-23 L Raybould AM2869 filed 2026-03-18 L Raybould AM2728 filed 2026-03-18 L Bostar AM2600 filed 2026-03-18 L Raybould AM2626 filed 2026-03-18 L Advanced to Enrollment and Review for Engrossment 2026-03-18 L Clouse FA1056 adopted 2026-03-18 L von Gillern MO520 prevailed 2026-03-18 L von Gillern MO520 Invoke cloture pursuant to Rule 7, Sec. 10 filed 2026-03-18 L Clouse FA1056 pending 2026-03-18 L Hughes AM2650 withdrawn 2026-03-18 L Hallstrom AM2674 adopted 2026-03-18 L Hallstrom AM2674 pending 2026-03-18 L Hallstrom FA1035 withdrawn 2026-03-18 L Conrad FA1034 withdrawn 2026-03-18 L Conrad AM2717 adopted 2026-03-18 L Conrad AM2717 filed 2026-03-18 L Conrad FA1033 withdrawn 2026-03-18 L No objections to unanimous consent to withdraw and substitute amendment 2026-03-18 L Kauth AM2599 adopted 2026-03-18 L Kauth FA541 withdrawn 2026-03-18 L No objections to unanimous consent to withdraw and substitute amendment 2026-03-18 L Conrad MO496 withdrawn 2026-03-18 L Conrad MO495 withdrawn 2026-03-18 L Conrad MO494 withdrawn 2026-03-18 L Enrollment and Review ER133 adopted 2026-03-17 L Clouse FA1056 filed 2026-03-17 L Hughes AM2650 filed 2026-03-17 L Hallstrom AM2674 filed 2026-03-17 L Kauth AM2599 filed 2026-03-17 L Enrollment and Review ER133 filed 2026-03-17 L Placed on Select File with ER133 2026-03-06 L Hallstrom FA1035 filed 2026-03-06 L Advanced to Enrollment and Review Initial 2026-03-06 L Revenue AM2406 adopted 2026-03-06 L Hallstrom FA1030 withdrawn 2026-03-06 L Hallstrom FA1030 filed 2026-03-06 L Brandt FA1029 withdrawn 2026-03-06 L Brandt FA1029 filed 2026-03-06 L von Gillern AM2469 adopted 2026-03-06 L von Gillern AM2469 to AM2406 filed 2026-03-06 L Conrad FA1034 filed 2026-03-06 L Conrad FA1033 filed 2026-03-06 L Conrad MO497 Recommit to the Revenue Committee filed 2026-03-06 L Conrad MO496 Indefinitely postpone filed 2026-03-06 L Conrad MO495 Recommit to the Revenue Committee filed 2026-03-06 L Conrad MO494 Bracket until April 17, 2026 filed 2026-03-06 L Revenue AM2406 pending 2026-03-06 L von Gillern FA1028 adopted 2026-03-06 L von Gillern FA1028 filed 2026-03-06 L von Gillern AM2232 withdrawn 2026-03-06 L von Gillern FA1024 withdrawn 2026-03-06 L von Gillern FA1023 withdrawn 2026-03-05 L von Gillern FA1024 filed 2026-03-05 L von Gillern FA1023 filed 2026-03-04 L Revenue AM2406 filed 2026-03-04 L Placed on General File with AM2406 2026-02-24 L von Gillern AM2232 filed 2026-02-18 L Revenue priority bill 2026-02-12 L Notice of hearing for February 25, 2026 2026-01-12 L Referred to Revenue Committee 2026-01-09 L Kauth FA541 filed 2026-01-08 L Date of introduction
Votes
2026-03-06 von Gillern FA1028 adopted Yea: 33 Nay: 0 2026-03-06 von Gillern AM2469 adopted Yea: 31 Nay: 0 2026-03-06 Revenue AM2406 adopted Yea: 35 Nay: 1 2026-03-06 Advanced to Enrollment and Review Initial Yea: 33 Nay: 1 2026-03-18 Kauth AM2599 adopted Yea: 36 Nay: 0 2026-03-18 Conrad AM2717 adopted Yea: 43 Nay: 0 2026-03-18 Hallstrom AM2674 adopted Yea: 36 Nay: 1 2026-03-18 von Gillern MO520 prevailed Yea: 37 Nay: 4 2026-03-18 Clouse FA1056 adopted Yea: 43 Nay: 0 2026-04-01 Passed on Final Reading with Emergency Clause 36-13*-0 Yea: 36 Nay: 13
Committee Referrals
2026-01-12 L Revenue
Amendments
2026-01-09 Kauth FA541 2026-02-24 von Gillern AM2232 2026-03-04 Revenue AM2406 2026-03-05 von Gillern FA1023 2026-03-05 von Gillern FA1024 2026-03-06 von Gillern FA1028 2026-03-06 von Gillern AM2469 2026-03-06 Brandt FA1029 2026-03-06 Hallstrom FA1030 2026-03-06 Conrad MO494 2026-03-06 Conrad MO495 2026-03-06 Conrad MO496 2026-03-06 Conrad FA1033 2026-03-06 Conrad FA1034 2026-03-06 Conrad MO497 2026-03-06 Hallstrom FA1035 2026-03-17 Enrollment and Review ER133 2026-03-17 Clouse FA1056 2026-03-17 Kauth AM2599 2026-03-17 Hallstrom AM2674 2026-03-17 Hughes AM2650 2026-03-18 Raybould AM2626 2026-03-18 Conrad AM2717 2026-03-18 Bostar AM2600 2026-03-18 Raybould AM2728 2026-03-18 von Gillern MO520 2026-03-23 Raybould AM2869 2026-03-23 von Gillern MO546 2026-03-25 Enrollment and Review ST69
Bill Text Versions
2026-01-08 Introduced 2026-03-25 Enrolled 2026-03-25 Engrossed 2026-04-07 Chaptered Legislative data powered by LegiScan (CC BY 4.0)
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