Bill Commons

NE LB 647

enacted

Adopt the Recreational Trail Easement Property Tax Exemption Act and the Adoption Tax Credit Act and change provisions relating to budget limitations, property tax request authority, municipal occupation taxes, real property assessments, the Property Tax Request Act, income tax credits, taxation of business entities, the School District Property Tax Relief Act, and the Nebraska educational savings plan trust

Nebraska · 2026 Regular Session (109th Legislature, 2nd Session) · legislature

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Quick answers

Did NE LB 647 pass?

Yes. NE LB 647 has been enacted into law. Latest recorded action (2025-06-06): Approved by Governor on June 4, 2025

What is NE LB 647 about?

NE LB 647 is a bill in the 2026 Regular Session (109th Legislature, 2nd Session) titled “Adopt the Recreational Trail Easement Property Tax Exemption Act and the Adoption Tax Credit Act and change provisions relating to budget limitations, property tax request authority, municipal occupation taxes, real property assessments, the Property Tax Request Act, income tax credits, taxation of business entities, the School District Property Tax Relief Act, and the Nebraska educational savings plan trust”.

Who sponsors NE LB 647?

Revenue Committee is the primary sponsor of NE LB 647.

Introduced
2025-01-22
Latest action
2025-06-06 — Approved by Governor on June 4, 2025
Bill type
bill
Last updated
—

Sponsors

  • Revenue Committeeprimary

Committees

Not provided by source.

Action timeline

Newest first

  1. 2025-06-06

    Approved by Governor on June 4, 2025

    executive-signature

  2. 2025-06-06

    Provisions/portions of LB131 amended into LB647 by AM1203

  3. 2025-06-06

    Provisions/portions of LB242 amended into LB647 by AM1202

  4. 2025-06-06

    Provisions/portions of LB314 amended into LB647 by AM1360

  5. 2025-06-06

    Provisions/portions of LB401 amended into LB647 by AM1202

  6. 2025-06-06

    Provisions/portions of LB566 amended into LB647 by AM1107

  7. 2025-06-06

    Provisions/portions of LB628 amended into LB647 by AM1202

  8. 2025-06-06

    Provisions/portions of LB709 amended into LB647 by AM1202

  9. 2025-05-30

    Cavanaugh, M. MO298 failed

  10. 2025-05-30

    Cavanaugh, M. MO340 Reconsider the vote taken on MO298 filed

    filing

  11. 2025-05-30

    Cavanaugh, M. MO340 failed

  12. 2025-05-30

    Motion to return to Select File withdrawn

    filing

  13. 2025-05-30

    Cavanaugh, M. FA289 not considered

  14. 2025-05-30

    Cavanaugh, M. AM1640 filed

    filing

  15. 2025-05-30

    von Gillern MO343 Invoke cloture pursuant to Rule 7, Sec. 10 filed

    filing

  16. 2025-05-30

    von Gillern MO343 prevailed

  17. 2025-05-30

    Motion to return to Select File failed

    filing

  18. 2025-05-30

    Cavanaugh, M. AM1640 not considered

  19. 2025-05-30

    Dispensing of reading at large approved

  20. 2025-05-30

    Passed on Final Reading with Emergency Clause 35-13*-1

    passage

  21. 2025-05-30

    President/Speaker signed

    passage

  22. 2025-05-30

    Presented to Governor on May 30, 2025

    executive-receipt

  23. 2025-05-27

    Cavanaugh, M. MO298 Recommit to the Revenue Committee filed

    filing

  24. 2025-05-27

    Cavanaugh, M. FA289 filed

    filing

  25. 2025-05-19

    Placed on Final Reading with ST35

    reading-3

  26. 2025-05-19

    Enrollment and Review ST35 filed

    filing

  27. 2025-05-19

    Enrollment and Review ST35 recorded

  28. 2025-05-09

    Enrollment and Review ER70 adopted

  29. 2025-05-09

    No objections to unanimous consent to withdraw and substitute amendment

  30. 2025-05-09

    Sanders FA80 withdrawn

  31. 2025-05-09

    Sanders AM1360 filed

    filing

  32. 2025-05-09

    Sanders AM1360 adopted

  33. 2025-05-09

    Raybould AM1255 withdrawn

  34. 2025-05-09

    Sorrentino AM1311 withdrawn

  35. 2025-05-09

    Dungan FA200 filed

    filing

  36. 2025-05-09

    Dungan FA200 lost

  37. 2025-05-09

    Advanced to Enrollment and Review for Engrossment

  38. 2025-05-08

    Sorrentino AM1311 filed

    filing

  39. 2025-05-06

    Placed on Select File with ER70

    filing

  40. 2025-05-06

    Enrollment and Review ER70 filed

    filing

  41. 2025-05-01

    Raybould AM1255 filed

    filing

  42. 2025-04-29

    Revenue AM994 divided

  43. 2025-04-29

    Revenue AM1203 filed

    filing

  44. 2025-04-29

    Revenue AM1202 filed

    filing

  45. 2025-04-29

    Revenue AM1202 pending

  46. 2025-04-29

    Revenue AM1203 adopted

  47. 2025-04-29

    Quick AM1107 adopted

  48. 2025-04-29

    Revenue AM1202 adopted

  49. 2025-04-29

    Advanced to Enrollment and Review Initial

  50. 2025-04-28

    Quick AM1107 to AM994 filed

    filing

  51. 2025-04-16

    Placed on General File with AM994

    committee-passage

  52. 2025-04-16

    Revenue AM994 filed

    filing

  53. 2025-04-02

    Sanders FA80 filed

    filing

  54. 2025-03-13

    Revenue priority bill

  55. 2025-03-12

    Notice of hearing for March 26, 2025

  56. 2025-01-24

    Referred to Revenue Committee

    referral-committee

  57. 2025-01-22

    Date of introduction

    introduction

Versions

Documents

Votes

  • Advanced to Enrollment and Review Initial

    2025-04-29 · pass · 39-0

    Member-level votes (49)
    • Andersen: yes
    • DeBoer: yes
    • Jacobson: yes
    • Raybould: yes
    • Arch: yes
    • DeKay: yes
    • Juarez: yes
    • Riepe: yes
    • Armendariz: yes
    • Dorn: yes
    • Kauth: yes
    • Rountree: yes
    • Ballard: yes
    • Dover: yes
    • Lippincott: yes
    • Sanders: yes
    • Bosn: yes
    • Guereca: yes
    • Lonowski: yes
    • Sorrentino: yes
    • Bostar: yes
    • Hallstrom: yes
    • Meyer: yes
    • Storer: yes
    • Brandt: yes
    • Hardin: yes
    • Moser: yes
    • Storm: yes
    • Clements: yes
    • Holdcroft: yes
    • Murman: yes
    • von Gillern: yes
    • Clouse: yes
    • Hunt: yes
    • Prokop: yes
    • Wordekemper: yes
    • Conrad: yes
    • Ibach: yes
    • Quick: yes
    • McKeon: excused
    • Cavanaugh, J.: abstain
    • Fredrickson: abstain
    • McKinney: abstain
    • Cavanaugh, M.: abstain
    • Hansen: abstain
    • Spivey: abstain
    • Dungan: abstain
    • Hughes: abstain
    • Strommen: abstain
  • Revenue AM1202 adopted

    2025-04-29 · fail · 42-0

    Member-level votes (49)
    • Andersen: yes
    • DeBoer: yes
    • Ibach: yes
    • Raybould: yes
    • Arch: yes
    • DeKay: yes
    • Jacobson: yes
    • Riepe: yes
    • Armendariz: yes
    • Dorn: yes
    • Juarez: yes
    • Rountree: yes
    • Ballard: yes
    • Dover: yes
    • Kauth: yes
    • Sanders: yes
    • Bosn: yes
    • Dungan: yes
    • Lippincott: yes
    • Sorrentino: yes
    • Bostar: yes
    • Fredrickson: yes
    • Lonowski: yes
    • Storer: yes
    • Brandt: yes
    • Guereca: yes
    • Meyer: yes
    • Storm: yes
    • Cavanaugh, J.: yes
    • Hallstrom: yes
    • Moser: yes
    • von Gillern: yes
    • Clements: yes
    • Hardin: yes
    • Murman: yes
    • Wordekemper: yes
    • Clouse: yes
    • Holdcroft: yes
    • Prokop: yes
    • Conrad: yes
    • Hunt: yes
    • Quick: yes
    • McKeon: excused
    • Cavanaugh, M.: abstain
    • Hughes: abstain
    • Spivey: abstain
    • Hansen: abstain
    • McKinney: abstain
    • Strommen: abstain
  • Quick AM1107 adopted

    2025-04-29 · fail · 42-0

    Member-level votes (49)
    • Andersen: yes
    • Conrad: yes
    • Ibach: yes
    • Raybould: yes
    • Arch: yes
    • DeBoer: yes
    • Jacobson: yes
    • Riepe: yes
    • Armendariz: yes
    • DeKay: yes
    • Juarez: yes
    • Rountree: yes
    • Ballard: yes
    • Dover: yes
    • Kauth: yes
    • Sanders: yes
    • Bosn: yes
    • Dungan: yes
    • Lippincott: yes
    • Sorrentino: yes
    • Bostar: yes
    • Fredrickson: yes
    • Lonowski: yes
    • Spivey: yes
    • Brandt: yes
    • Guereca: yes
    • McKinney: yes
    • Storm: yes
    • Cavanaugh, J.: yes
    • Hallstrom: yes
    • Meyer: yes
    • von Gillern: yes
    • Cavanaugh, M.: yes
    • Hardin: yes
    • Moser: yes
    • Wordekemper: yes
    • Clements: yes
    • Holdcroft: yes
    • Murman: yes
    • Clouse: yes
    • Hunt: yes
    • Quick: yes
    • McKeon: excused
    • Dorn: abstain
    • Hughes: abstain
    • Storer: abstain
    • Hansen: abstain
    • Prokop: abstain
    • Strommen: abstain
  • Revenue AM1203 adopted

    2025-04-29 · fail · 32-11

    Member-level votes (49)
    • Andersen: yes
    • DeKay: yes
    • Jacobson: yes
    • Riepe: yes
    • Arch: yes
    • Dover: yes
    • Kauth: yes
    • Sanders: yes
    • Armendariz: yes
    • Hallstrom: yes
    • Lippincott: yes
    • Sorrentino: yes
    • Ballard: yes
    • Hansen: yes
    • Lonowski: yes
    • Storer: yes
    • Bosn: yes
    • Hardin: yes
    • Meyer: yes
    • Storm: yes
    • Clements: yes
    • Holdcroft: yes
    • Moser: yes
    • Strommen: yes
    • Clouse: yes
    • Hughes: yes
    • Murman: yes
    • von Gillern: yes
    • Conrad: yes
    • Ibach: yes
    • Quick: yes
    • Wordekemper: yes
    • Bostar: no
    • Cavanaugh, M.: no
    • Hunt: no
    • Raybould: no
    • Brandt: no
    • Dungan: no
    • Juarez: no
    • Rountree: no
    • Cavanaugh, J.: no
    • Guereca: no
    • Prokop: no
    • Fredrickson: excused
    • McKeon: excused
    • DeBoer: abstain
    • Dorn: abstain
    • McKinney: abstain
    • Spivey: abstain
  • Sanders AM1360 adopted

    2025-05-09 · fail · 33-0

    Member-level votes (49)
    • Andersen: yes
    • DeBoer: yes
    • Ibach: yes
    • Sanders: yes
    • Arch: yes
    • DeKay: yes
    • Jacobson: yes
    • Sorrentino: yes
    • Ballard: yes
    • Dorn: yes
    • Kauth: yes
    • Storm: yes
    • Bosn: yes
    • Dover: yes
    • Lippincott: yes
    • Strommen: yes
    • Bostar: yes
    • Dungan: yes
    • Moser: yes
    • von Gillern: yes
    • Brandt: yes
    • Guereca: yes
    • Quick: yes
    • Wordekemper: yes
    • Cavanaugh, J.: yes
    • Hansen: yes
    • Raybould: yes
    • Clements: yes
    • Hardin: yes
    • Riepe: yes
    • Clouse: yes
    • Holdcroft: yes
    • Rountree: yes
    • Hallstrom: excused
    • McKeon: excused
    • Storer: excused
    • Armendariz: abstain
    • Hughes: abstain
    • McKinney: abstain
    • Spivey: abstain
    • Cavanaugh, M.: abstain
    • Hunt: abstain
    • Meyer: abstain
    • Conrad: abstain
    • Juarez: abstain
    • Murman: abstain
    • Fredrickson: abstain
    • Lonowski: abstain
    • Prokop: abstain
  • Dungan FA200 lost

    2025-05-09 · fail · 16-28

    Member-level votes (49)
    • Bostar: yes
    • Conrad: yes
    • Guereca: yes
    • Prokop: yes
    • Brandt: yes
    • DeBoer: yes
    • Hunt: yes
    • Raybould: yes
    • Cavanaugh, J.: yes
    • Dungan: yes
    • Juarez: yes
    • Rountree: yes
    • Cavanaugh, M.: yes
    • Fredrickson: yes
    • McKinney: yes
    • Spivey: yes
    • Andersen: no
    • Dorn: no
    • Jacobson: no
    • Riepe: no
    • Arch: no
    • Dover: no
    • Kauth: no
    • Sanders: no
    • Ballard: no
    • Hansen: no
    • Lippincott: no
    • Sorrentino: no
    • Bosn: no
    • Hardin: no
    • Lonowski: no
    • Storm: no
    • Clements: no
    • Holdcroft: no
    • Meyer: no
    • Strommen: no
    • Clouse: no
    • Hughes: no
    • Moser: no
    • von Gillern: no
    • DeKay: no
    • Ibach: no
    • Murman: no
    • Wordekemper: no
    • Armendariz: excused
    • McKeon: excused
    • Storer: excused
    • Hallstrom: excused
    • Quick: excused
  • Advanced to Enrollment and Review for Engrossment

    2025-05-09 · pass · 28-6

    Member-level votes (49)
    • Andersen: yes
    • Dorn: yes
    • Kauth: yes
    • Riepe: yes
    • Arch: yes
    • Hansen: yes
    • Lippincott: yes
    • Sanders: yes
    • Ballard: yes
    • Hardin: yes
    • Lonowski: yes
    • Sorrentino: yes
    • Brandt: yes
    • Holdcroft: yes
    • Meyer: yes
    • Storm: yes
    • Clements: yes
    • Hughes: yes
    • Moser: yes
    • Strommen: yes
    • Clouse: yes
    • Ibach: yes
    • Murman: yes
    • von Gillern: yes
    • DeKay: yes
    • Jacobson: yes
    • Raybould: yes
    • Wordekemper: yes
    • Cavanaugh, M.: no
    • Dungan: no
    • McKinney: no
    • DeBoer: no
    • Guereca: no
    • Rountree: no
    • Armendariz: excused
    • McKeon: excused
    • Storer: excused
    • Hallstrom: excused
    • Quick: excused
    • Bosn: abstain
    • Conrad: abstain
    • Hunt: abstain
    • Spivey: abstain
    • Bostar: abstain
    • Dover: abstain
    • Juarez: abstain
    • Cavanaugh, J.: abstain
    • Fredrickson: abstain
    • Prokop: abstain
  • von Gillern MO343 prevailed

    2025-05-30 · fail · 35-13

    Member-level votes (49)
    • Andersen: yes
    • DeKay: yes
    • Jacobson: yes
    • Riepe: yes
    • Arch: yes
    • Dorn: yes
    • Kauth: yes
    • Sanders: yes
    • Armendariz: yes
    • Dover: yes
    • Lippincott: yes
    • Sorrentino: yes
    • Ballard: yes
    • Hallstrom: yes
    • Lonowski: yes
    • Storer: yes
    • Bosn: yes
    • Hansen: yes
    • McKeon: yes
    • Storm: yes
    • Bostar: yes
    • Hardin: yes
    • Meyer: yes
    • Strommen: yes
    • Brandt: yes
    • Holdcroft: yes
    • Moser: yes
    • von Gillern: yes
    • Clements: yes
    • Hughes: yes
    • Murman: yes
    • Wordekemper: yes
    • Clouse: yes
    • Ibach: yes
    • Quick: yes
    • Cavanaugh, J.: no
    • Dungan: no
    • McKinney: no
    • Spivey: no
    • Cavanaugh, M.: no
    • Fredrickson*: no
    • Prokop*: no
    • Conrad: no
    • Guereca: no
    • Raybould: no
    • DeBoer: no
    • Juarez: no
    • Rountree: no
    • Hunt: excused
  • Passed on Final Reading with Emergency Clause 35-13*-1

    2025-05-30 · pass · 35-13

    Member-level votes (49)
    • Andersen: yes
    • DeKay: yes
    • Jacobson: yes
    • Riepe: yes
    • Arch: yes
    • Dorn: yes
    • Kauth: yes
    • Sanders: yes
    • Armendariz: yes
    • Dover: yes
    • Lippincott: yes
    • Sorrentino: yes
    • Ballard: yes
    • Hallstrom: yes
    • Lonowski: yes
    • Storer: yes
    • Bosn: yes
    • Hansen: yes
    • McKeon: yes
    • Storm: yes
    • Bostar: yes
    • Hardin: yes
    • Meyer: yes
    • Strommen: yes
    • Brandt: yes
    • Holdcroft: yes
    • Moser: yes
    • von Gillern: yes
    • Clements: yes
    • Hughes: yes
    • Murman: yes
    • Wordekemper: yes
    • Clouse: yes
    • Ibach: yes
    • Quick: yes
    • Cavanaugh, J.: no
    • Dungan: no
    • McKinney: no
    • Spivey: no
    • Cavanaugh, M.: no
    • Fredrickson*: no
    • Prokop*: no
    • Conrad: no
    • Guereca: no
    • Raybould: no
    • DeBoer: no
    • Juarez: no
    • Rountree: no
    • Hunt: excused
  • Cavanaugh, M. MO298 failed

    2025-05-30 · fail · 10-31

    Member-level votes (49)
    • Cavanaugh, J.: yes
    • Dungan: yes
    • McKinney: yes
    • Spivey: yes
    • Conrad: yes
    • Guereca: yes
    • Raybould: yes
    • DeBoer: yes
    • Juarez: yes
    • Rountree: yes
    • Andersen: no
    • Dorn: no
    • Kauth: no
    • Sanders: no
    • Armendariz: no
    • Hallstrom: no
    • Lippincott: no
    • Sorrentino: no
    • Ballard: no
    • Hansen: no
    • Lonowski: no
    • Storer: no
    • Bosn: no
    • Hardin: no
    • McKeon: no
    • Storm: no
    • Brandt: no
    • Holdcroft: no
    • Meyer: no
    • Strommen: no
    • Clements: no
    • Hughes: no
    • Moser: no
    • von Gillern: no
    • Clouse: no
    • Ibach: no
    • Murman: no
    • Wordekemper: no
    • DeKay: no
    • Jacobson: no
    • Riepe: no
    • Arch: excused
    • Dover: excused
    • Hunt: excused
    • Bostar: abstain
    • Fredrickson: abstain
    • Quick: abstain
    • Cavanaugh, M.: abstain
    • Prokop: abstain
  • Motion to return to Select File failed

    2025-05-30 · fail · 11-33

    Member-level votes (49)
    • Cavanaugh, J.: yes
    • DeBoer: yes
    • Juarez: yes
    • Rountree: yes
    • Cavanaugh, M.: yes
    • Dungan: yes
    • McKinney: yes
    • Spivey: yes
    • Conrad: yes
    • Guereca: yes
    • Raybould: yes
    • Andersen: no
    • Dorn: no
    • Kauth: no
    • Sorrentino: no
    • Arch: no
    • Dover: no
    • Lippincott: no
    • Storer: no
    • Armendariz: no
    • Hallstrom: no
    • Lonowski: no
    • Storm: no
    • Ballard: no
    • Hansen: no
    • McKeon: no
    • Strommen: no
    • Bosn: no
    • Hardin: no
    • Meyer: no
    • von Gillern: no
    • Brandt: no
    • Holdcroft: no
    • Moser: no
    • Wordekemper: no
    • Clements: no
    • Hughes: no
    • Murman: no
    • Clouse: no
    • Ibach: no
    • Riepe: no
    • DeKay: no
    • Jacobson: no
    • Sanders: no
    • Hunt: excused
    • Bostar: abstain
    • Fredrickson: abstain
    • Prokop: abstain
    • Quick: abstain
  • Cavanaugh, M. MO340 failed

    2025-05-30 · fail · 11-31

    Member-level votes (49)
    • Cavanaugh, J.: yes
    • Dungan: yes
    • Juarez: yes
    • Rountree: yes
    • Conrad: yes
    • Guereca: yes
    • McKinney: yes
    • Spivey: yes
    • DeBoer: yes
    • Holdcroft: yes
    • Raybould: yes
    • Andersen: no
    • DeKay: no
    • Kauth: no
    • Sanders: no
    • Arch: no
    • Dorn: no
    • Lippincott: no
    • Sorrentino: no
    • Armendariz: no
    • Dover: no
    • Lonowski: no
    • Storer: no
    • Ballard: no
    • Hallstrom: no
    • McKeon: no
    • Storm: no
    • Bosn: no
    • Hardin: no
    • Meyer: no
    • Strommen: no
    • Brandt: no
    • Hughes: no
    • Moser: no
    • von Gillern: no
    • Clements: no
    • Ibach: no
    • Murman: no
    • Wordekemper: no
    • Clouse: no
    • Jacobson: no
    • Riepe: no
    • Hansen: excused
    • Hunt: excused
    • Bostar: abstain
    • Fredrickson: abstain
    • Quick: abstain
    • Cavanaugh, M.: abstain
    • Prokop: abstain

Related bills

No related bills recorded for this bill.

Official source

Attribution

Data from openstates_bulk_csv, retrieved 2026-07-24T05:27:15.448898Z

Inspect retained evidence for changes recorded after evidence tracking began:

Session-wide evidence can include changes to other bills:

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