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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 Official data

  1. Introduced
  2. In committee
  3. Passed one chamber
  4. Passed both chambers
  5. Enacted

Last official action: ·Record last updated:

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.

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

NameRolePartyChamberDistrict
George DunganPrimary sponsorNonpartisanLegislature26

“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.

Recent official actions

  1. Indefinitely postponed
  2. Notice of hearing for February 18, 2026
  3. Referred to Revenue Committee
  4. Kauth FA491 filed
  5. Date of introduction

Sources

  1. Open States / Plural (data from the official legislature website)
  2. Official legislature source