“Th-th-th-that’s all folks!”

The 107th Legislature, First Session adjourned sine die. The Governor rightly labeled this session “historic” as tax cuts headline a long list of legislative accomplishments. Nebraskans wholeheartedly agree, notwithstanding that, legalizing “Cocktails to Go” may also have buoyed their enthusiasm. See the Governor’s list.

We had a very successful legislative session. Following are bills signed into law by the Governor:

LB90 Amends the Nebraska Pesticide Act by reallocating the pesticide registration fee distribution. It further amends the Nebraska Commercial Fertilizer and Soil Conditioner Act by allowing the Director to adjust the inspection fee each July 1.
LB177 Increases the time for the perfection of Fertilizer and Agricultural Chemical Liens and Seed Liens from the current sixty (60) days to one hundred twenty (120) days after the last delivery of goods or services covered by these respective liens.
AM567 The use of seed that is treated, as defined in section 81-2,147.01, in the production of agricultural ethyl alcohol shall be prohibited if such use results in the generation of a byproduct that is deemed unsafe for livestock consumption or land application.
LB644 Property Tax Request Act increases transparency for impacted political subdivisions that raise their property tax levies.
LB672 Excludes sales and use taxes on agricultural machinery and equipment used directly in cultivating or harvesting a crop, including the sale, lease, or rental of agricultural machinery including header trailers, head haulers, header transports, and seed tender trailers.
AM854 When property tax valuation, as determined by a county assessor, is deemed excessive, the overpayment amount shall be returned to the taxpayer. The unpaid balance shall accrue 9% interest. Political subdivisions can no longer claim hardship to delay repayment of funds.
AM1173 Provides notice to local taxpayers when property taxes increase.

One More Thing

Governor Ricketts will call the kids back for a special session in mid-September to complete the decennial redistricting. At-risk are district boundaries for three seats in the U.S. House of Representatives (particularly Omaha’s District 2), 49 State Senators (moving rural districts to Omaha and Lincoln), 7 Supreme Court Justices, 8 University of Nebraska Regents, 5 Nebraska Public Service Commissioners, and eight members of the State Board of Education.

Redistricting is high drama yet highly entertaining at the same time. Senators already approved the nine members of the Redistricting Committee and the rules for drawing district boundaries.

On paper, Republicans outnumber Democrats 33 – 16. Coincidentally, 33 votes are required to end a filibuster. Yes, the Legislature has RINOs and perhaps a couple of DINOs, but only fools cross their party line when it comes to redistricting

Bill Tracker

Approved by the Governor

LB84 (Bostelman) (Speaker Priority) MONITOR – Changes provisions relating to tax incentive performance audits and redefines a term under the ImagiNE Nebraska Act.
LB90 (Halloran) MONITOR – Amends the Nebraska Pesticide Act by reallocating the pesticide registration fee distribution. It further amends the Nebraska Commercial Fertilizer and Soil Conditioner Act by allowing the Director to adjust the inspection fee each July 1.
LB139 (Briese) (Slama Priority) MONITOR – Provides general safe harbor and premises liability protections on potential COVID-19 lawsuits.
LB177 (Lindstrom) SUPPORT – Increases the time for the perfection of Fertilizer and Agricultural Chemical Liens, Seed Liens, or Electrical Power/Energy Liens from the current sixty (60) days to one hundred twenty (120) days after the last delivery of goods or services covered by these respective liens.
LB507 (Bostelman) (Natural Resources Priority) SUPPORT The bill became law May 5.
AM256 (Hughes) Adds antelope and elk to depredation season. Also redefines elector for any irrigation district which borders another state, comprises less than 2,000 acres and one-half or more landowners, etc., are not Nebraska residents.
AM365 (Hughes) One-time fund transfer from the Water Sustainability Fund to the Department of Natural Resources.
AM567 (J. Cavanaugh) The use of seed that is treated, as defined in section 81-2,147.01, in the production of agricultural ethyl alcohol shall be prohibited if such use results in the generation of a byproduct that is deemed unsafe for livestock consumption or land application.
LB644 (B. Hansen Priority) MONITOR – Property Tax Request Act to increase transparency for impacted political subdivisions that raise their property tax levies.
LB672 (Murman) Amended into LB644, Excludes sales and use taxes on agricultural machinery and equipment used directly in cultivating or harvesting a crop, including the sale, lease, or rental of agricultural machinery (header trailers, head haulers, header transports, and seed tender trailers), raising or caring for animal life, protecting the health and welfare of animal life, including fans, curtains, and climate control equipment within livestock buildings, or collecting or processing an agricultural product on a farm or ranch, regardless of the degree of attachment to any real property.
AM755 (Halloran) Better defines political subdivision, public meeting criteria, property tax requests, and public notification.
AM854 (Halloran) When property tax valuation, as determined by a county assessor, is deemed excessive, the overpayment amount shall be returned to the taxpayer. The unpaid balance shall accrue nine percent interest. Political subdivisions can no longer claim hardship to delay repayment of funds.
AM1173 (B. Hansen) Provides notice to local taxpayers when property taxes increase.

Adopted

LR5 (Gragert) MONITOR – The Legislature acknowledges the report, findings, and recommendations that the Healthy Soils Task Force submitted to the Governor and the Agriculture Committee of the Legislature.

General File

LB91 (Brandt) MONITOR – Expands the date after germination or viability testing that native flower and grass seeds may continue to be sold or offered for sale without retesting and allowing seed viability testing instead of germination rate testing for certain seeds.
AM96 Defines native and nonnative plant species, seed germination, storage, testing, viability, and sales.
LB290 (M. Cavanaugh) OPPOSE – Adopts the Paid Family & Medical Leave Insurance Act.

Held In Committee

LB52 (Lathrop) MONITOR – Immunity for injury or death resulting from COVID-19 exposure.
LB79 (Briese) MONITOR – Changes the minimum amount of relief provided under the Property Tax Credit Act.
LB133 (Erdman) MONITOR – Adopts a consumption tax and eliminates other taxes.
LB329 (Wayne) MONITOR – The minimum average wholesale gasoline price would be $2.44.
AM411 The amendment provides employers with tax incentives for hiring felons, including those on parole or probation.
LB422 (Briese) MONITOR – Reduce state sales tax from 5.5 cents to 5 cents and eliminate some sales tax exemptions.
LB483 (J Cavanaugh) MONITOR – Creates a $250,000 climate change study and plan.
LB543 (Brandt) SUPPORT – Agricultural Equipment Right-To-Repair-Act.
AM284 – Compreshesive rewrite including definitions of documentation, fair and reasonable terms, software, etc.
LB622 (Friesen) MONITOR – Limits real property valuations’ growth and provides adjustments to assessed values.
LB634 (J. Cavanaugh) OPPOSE – Provides a cause of action for unsafe disposal of treated seed. The bill is no longer in play due to the passage of Sen. Cavanaugh’s AM567 to LB507.
LB672 (Murman) SUPPORT – Changes the sales and use tax exemption on agricultural machinery and equipment.

Failed to Advance

LR11CA (Erdman Priority Resolution) MONITOR – Resolution for a constitutional amendment for a consumption tax. LR11CA changes the way taxes are collected and replaces the income tax, the sales tax, the property tax, and the inheritance tax with a consumption tax and directs the Legislature to enact a consumption tax.

Indefinitely Postponed

LB239 (Hilkemann) MONITOR – Restricts phone use to hands-free only while driving.
LB625 (Vargas) MONITOR – Imposes a surtax on certain taxable income and uses the tax proceeds for early childhood education.