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LB 920

Change provisions relating to the advertisement, operation, use, and taxation of cash devices, the distribution of tax proceeds, and violations under the Mechanical Amusement Device Tax Act and create the Nebraska Child Care Aid Fund

109th Legislature (2025-2026) Introduced by Ashlei Spivey

LB 920 restructures cash device taxation and regulations in Nebraska, redirecting proceeds to establish a new Child Care Aid Fund for childcare assistance.

Notice of hearing for January 28, 2026
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WeVote Research Nonpartisan
Bill Summary · LB 920

Legislative bill overview

LB 920 modifies Nebraska's regulations governing cash devices (mechanical amusement machines) by changing advertising rules, operational standards, taxation procedures, and penalty structures under the Mechanical Amusement Device Tax Act. The bill also establishes a new Nebraska Child Care Aid Fund, directing a portion of tax proceeds from these devices toward childcare assistance programs.

Why is this important

The bill redirects revenue from an existing tax on gaming/amusement devices toward childcare funding, potentially affecting both business operators and families seeking affordable childcare. This represents a policy shift in how the state allocates gaming-related tax revenue and could impact the availability and affordability of childcare services while changing compliance requirements for device operators.

Potential points of contention

  • Revenue allocation: Businesses operating cash devices may resist increased taxation or regulatory changes, while childcare advocates may debate whether the allocated funding level adequately addresses childcare needs
  • Regulatory burden: Changes to advertisement and operational rules could impose new compliance costs on device operators, particularly smaller businesses
  • Fund sustainability: Questions about whether revenue from this source is stable and sufficient for a dedicated childcare aid program, or if it creates unpredictable funding levels

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

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