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Bill

LB 1244

Eliminate certain sales and use tax exemptions, impose sales and use tax on certain services, and change provisions relating to the Nebraska Job Creation and Mainstreet Revitalization Act

109th Legislature (2025-2026) Introduced by Dave Murman

Nebraska bill eliminates sales tax exemptions and taxes certain services while modifying business incentive programs to adjust state revenue collection and economic development policy.

Notice of hearing for February 04, 2026
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WeVote Research Nonpartisan
Bill Summary · LB 1244

Legislative bill overview

LB 1244 proposes to eliminate specific sales and use tax exemptions in Nebraska while expanding the sales tax base to include certain previously untaxed services. The bill also modifies provisions of the Nebraska Job Creation and Mainstreet Revitalization Act, likely affecting tax incentives for business development and downtown revitalization programs.

Why is this important

These changes would alter Nebraska's tax structure and revenue collection, potentially increasing state revenues while shifting the tax burden toward service providers and consumers. The modifications to business incentive programs could affect economic development strategies in communities relying on mainstreet revitalization efforts and job creation tax credits.

Potential points of contention

  • Exemption elimination: Removing existing tax exemptions may affect specific industries or taxpayer groups currently benefiting from those exemptions, requiring clear identification of which exemptions are targeted
  • Service taxation expansion: Extending sales tax to previously untaxed services could increase costs for consumers and service providers, with unclear specification of which services are included
  • Economic development impact: Changes to job creation and mainstreet revitalization incentives could reduce competitiveness for attracting businesses or funding downtown projects compared to neighboring states

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

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