Bill Commons

NE LB 851

dead

Change income tax provisions relating to certain income or loss received from S-corporations and limited liability companies

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

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Quick answers

Did NE LB 851 pass?

No. NE LB 851 did not pass — it was defeated or died in the legislative process. Latest recorded action (2026-04-17): Indefinitely postponed

What is NE LB 851 about?

NE LB 851 is a bill in the 2026 Regular Session (109th Legislature, 2nd Session) titled “Change income tax provisions relating to certain income or loss received from S-corporations and limited liability companies”.

Who sponsors NE LB 851?

Dungan is the primary sponsor of NE LB 851.

Introduced
2026-01-08
Latest action
2026-04-17 — Indefinitely postponed
Bill type
bill
Last updated
—

Sponsors

  • Dunganprimary

Committees

Not provided by source.

Action timeline

Newest first

  1. 2026-04-17

    Indefinitely postponed

    committee-failure

  2. 2026-02-11

    Notice of hearing for February 18, 2026

  3. 2026-01-12

    Referred to Revenue Committee

    referral-committee

  4. 2026-01-09

    Kauth FA491 filed

    filing

  5. 2026-01-08

    Date of introduction

    introduction

Versions

Documents

Votes

Not provided by source.

Related bills

No related bills recorded for this bill.

Official source

https://nebraskalegislature.gov/bills/view_bill.php?DocumentID=63100

Attribution

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

Inspect retained evidence for changes recorded after evidence tracking began:

Source and document changesStatus and relationship changes

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Bulk imports for this sessionSession dates and activity

Use this data

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