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

LB 851: Change income tax provisions relating to certain income or loss received from S-corporations and limited liability companies

In committee Last action April 17, 2026: Indefinitely postponed

Plain-language summary

LB 851 is a bill introduced in the Nebraska Legislature on January 8, 2026. According to its official title, it concerns: Change income tax provisions relating to certain income or loss received from S-corporations and limited liability companies. Primary sponsor: George Dungan (Nonpartisan). Most recent recorded action (April 17, 2026): Indefinitely postponed.

Sponsors

Primary sponsor: George Dungan (Nonpartisan).