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Did Not Advance

Nebraska Unicameral Legislature sets sunset date rules for biennial reports and occupation taxes on corporations under LB315

Original title: Provide a sunset date for required biennial reports of and occupation taxes on domestic and foreign corporations

Last action · April 17, 2026: Indefinitely postponed

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Proposed

This bill proposes a for required biennial reports and es on domestic and foreign corporations in Nebraska. The measure was introduced during the 109th Legislature and ultimately died in committee.

Why it matters

Establishes a proposed expiration timeline for corporate filing mandates and associated tax obligations, altering regulatory requirements for businesses operating in the state.

Who It Would Have Affected

Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.

Directly affected

domestic and foreign corporations

Domestic and foreign corporations are subject to the biennial reports and occupation taxes whose sunset date was proposed by the bill.

Key Facts

  • The measure proposes a sunset date for required biennial reports and occupation taxes on domestic and foreign corporations.
  • The bill is identified as LB315 in the 109th Legislature of Nebraska.
  • The legislation was introduced on January 16, 2025.
  • The latest legislative action on April 17, 2026, was indefinite postponement, resulting in the bill dying in committee.

Frequently Asked Questions

What does LB315 propose to change?
LB315 proposes establishing a for required biennial reports and es on domestic and foreign corporations.
What is the current status of LB315?
The bill was indefinitely postponed and died in committee on April 17, 2026.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

This bill did not become law - Died in committee.

Procedural history

5 actions
  1. Apr 17, 2026Nebraska Legislature
    Indefinitely postponed
  2. Jan 7, 2026Nebraska Legislature
    Title printed. Carryover bill
  3. Jan 27, 2025Nebraska Legislature
    Notice of hearing for February 04, 2025
  4. Jan 21, 2025Nebraska Legislature
    Referred to Banking, Commerce and Insurance Committee
  5. Jan 16, 2025Nebraska Legislature
    Date of introduction

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Connected Entities

Brandon Metzler, Lincoln
PersonBrandon Metzler“Clerk of the Legislature”Map →
locationLincoln“Location in Nebraska”Map →

Sources

Open source document

nebraskalegislature.gov

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 25)
  • Controversy10
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz10
    Current news / social attention level

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