Nebraska · 109th Legislature (2025-2026) · Bill

LB 401: Change provisions relating to income taxes imposed on partnerships and small business corporations and notices of deficiency determinations, deficiencies, and denials of claims for refunds

In committee Last action June 6, 2025: Provisions/portions of LB401 amended into LB647 by AM1202

Plain-language summary

LB 401 is a bill introduced in the Nebraska Legislature on January 17, 2025. According to its official title, it concerns: Change provisions relating to income taxes imposed on partnerships and small business corporations and notices of deficiency determinations, deficiencies, and denials of claims for refunds. Primary sponsor: Brad von Gillern (Nonpartisan). Most recent recorded action (June 6, 2025): Provisions/portions of LB401 amended into LB647 by AM1202.

Sponsors

Primary sponsor: Brad von Gillern (Nonpartisan).