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LB 930

Provide an income tax deduction to retired firefighters and law enforcement officers for annual retirement benefits

109th Legislature (2025-2026) Introduced by John Cavanaugh and 1 co-sponsor

Nebraska bill would allow retired firefighters and law enforcement officers to deduct annual retirement benefits from state income tax liability.

Referred to Revenue Committee
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WeVote Research Nonpartisan
Bill Summary · LB 930

Legislative bill overview

LB 930 would provide an income tax deduction for retired firefighters and law enforcement officers on their annual retirement benefits in Nebraska. The bill specifically targets pension and retirement income received by these public safety retirees, allowing them to exclude a portion or all of their retirement benefits from state taxable income.

Why is this important

Retired firefighters and law enforcement officers often receive modest pension benefits, and this deduction could meaningfully reduce their state tax burden in retirement. This reflects a policy choice to provide tax relief to individuals in dangerous professions, though it raises questions about fairness and fiscal impact on the state budget.

Potential points of contention

  • Fiscal cost: The deduction will reduce state revenue; the actual cost depends on how many retirees qualify and the size of their benefits, which isn't yet specified in available information
  • Equity concerns: Critics may question why only public safety retirees receive this benefit when other public employees (teachers, administrators) or private sector workers do not
  • Definition scope: Unclear whether the deduction applies to all retirement benefits or only pension portions, and how it treats disability benefits or supplemental retirement accounts

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

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