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 Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
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.
Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written
Sponsors
Sponsors by party (alphabetical): Nonpartisan 1
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Brad von Gillern | Primary sponsor | Nonpartisan | Legislature | 4 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- Provisions/portions of LB401 amended into LB647 by AM1202
- Motion to suspend rules to indefinitely postpone withdrawn
- Motion to suspend rules to indefinitely postpone filed
- Motion to suspend rules to indefinitely postpone prevailed
- Indefinitely postponed
- Motion to suspend rules to indefinitely postpone filed
- Speaker priority bill
- Placed on General File with AM284
- Revenue AM284 filed
- Referred to Revenue Committee
- Notice of hearing for January 29, 2025
- Date of introduction