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Bill

LB 802

Change individual income tax rates

109th Legislature (2025-2026)

Nebraska bill proposes changes to individual income tax rates; specific modifications under committee review will affect worker earnings and state revenue.

Referred to Revenue Committee
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WeVote Research Nonpartisan
Bill Summary · LB 802

Legislative bill overview

LB 802 proposes to modify Nebraska's individual income tax rate structure, though specific rate changes are not detailed in the available information. The bill was recently introduced and is currently under review by the Revenue Committee. Companion amendments have been filed suggesting potential modifications to the proposal.

Why is this important

Individual income tax rates directly affect take-home pay for Nebraska workers and state revenue for education, infrastructure, and services. Changes to tax rates influence cost of living, business competitiveness for attracting workers, and the state budget's ability to fund priorities.

Potential points of contention

  • Direction of rate changes - Whether rates increase or decrease will determine who benefits and how it affects state revenue needed for services
  • Progressivity concerns - Whether changes affect all income brackets equally or shift the tax burden between lower, middle, and higher earners differently
  • Revenue impact - The fiscal effect on the state budget and what spending adjustments may be necessary if revenue changes significantly

Compiled from official sources — confirm details with the bill’s official record.

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