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Bill

LB 1110

Change provisions related to the distribution of certain tax revenue, confidentiality of shared information, contracts between the Tax Commissioner and collection agencies, and the collection and enforcement of delinquent income tax claims and provide for fees

109th Legislature (2025-2026) Introduced by Brad von Gillern

Nebraska bill modifies tax revenue distribution, data confidentiality rules, and collection agency contracts to restructure delinquent income tax enforcement procedures and fee arrangements.

Notice of hearing for February 06, 2026
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WeVote Research Nonpartisan
Bill Summary · LB 1110

Legislative bill overview

LB 1110 modifies Nebraska's tax administration procedures, specifically changing how certain tax revenues are distributed, adjusting confidentiality rules for shared tax information, and establishing new contracting and fee structures for tax collection agencies handling delinquent income tax claims. The bill appears to restructure the relationship between the Tax Commissioner and private collection agencies while potentially affecting taxpayer data privacy protections.

Why is this important

Tax collection efficiency directly impacts state revenue and the enforcement of tax obligations. Changes to confidentiality provisions and collection agency contracts can affect both taxpayer privacy rights and the state's ability to recover delinquent taxes. The fee structure alterations may influence collection rates and cost-effectiveness of enforcement operations.

Potential points of contention

  • Taxpayer Privacy: Modifications to confidentiality rules governing shared tax information may create tension between privacy protections and collection effectiveness, particularly regarding what information private collection agencies can access and use.
  • Revenue Distribution: Changes to tax revenue allocation could affect specific state funds or programs that currently depend on certain revenue streams, potentially requiring budget adjustments elsewhere.
  • Collection Agency Oversight: New contracting provisions and fee structures may raise questions about adequate oversight, performance standards, and whether private collectors might prioritize fees over fair collection practices.

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

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