NTF Worksheet: legwatch27.doc.  3-06.
NEBRASKA TAXPAYERS FOR FREEDOM WORKSHEET:

TAX BILLS IN THE 2006 NEBRASKA LEGISLATURE. 

GOOD BILLS.
LB 496: Redfield.  To maximize returns on public funds, allow local subdivisions to deposit funds in state or federal non-profit credit unions.  Money would remain in local communities and could finance local needs.  Increases competition and investment options for deposits.
LB 542: Burling.  To create a NE Tax Policy Reform Commission to identify and review our tax structure and tax incentive programs and make recommendations in 2006 and 2007 to update our tax code.  16 members would represent a cross-section of interests.  SELECT FILE
LB 775: Wehrbein.  To lower the state sales tax from 5.5c to 5c per dollar beginning Oct. 1, 2006. 
LB 829: Baker.  To prohibit municipal taxes on vehicle fuel.
LB 831: D. Pederson.  To increase the income tax exemption for contributions to an educational savings plan from $500 to $1,000 for couples filing separate returns and from $1,000 to $2,000 for other returns. 
LB 849: Redfield.  To lower state income tax rates.
LB 861: Howard. To make resident home on leave from the military license plates valid for 30 days and discounted at 1/12 normal charge registration fees.   GENERAL FILE
LB 919: Smith.  To offer discounted hunting and fishing permits, $5 instead of $25, to Nebraskans in military service.
LB 943: Redfield.  To end the marriage penalty problem in our state income tax system, which makes married couples who file as a couple pay more tax than if both were single and filing separately. 
LB 959: Janssen.  To exempt construction labor from state sales tax, repealing the 2002 law, which discouraged Nebraskans, especially the poor and elderly, from remodeling homes and discriminated against small contractors who specialize in remodeling and repairs. The state tax commissioner complained that this tax is very complicated to administer and difficult for contractors to collect.
LB 965: Jensen.  To offer disabled persons and those 65 or older state income tax credits of $2,000 for married couples and $1,000 for others for beginning long-term care savings plans, having a lifetime maximum amount of $165,000, adjusted for inflation.
LB 968: Redfield.  To lower state income tax rates for individuals, married couples filing joint returns or separate returns, and heads of households.  The bill would alter individual brackets to adjust for inflation beginning in the 2006 tax year.
LB 992: Cornett.  To exclude from state income tax a percentage of income received as a military retirement benefit, beginning with 10% for tax year 2006 and ending at 100% in tax year 2015.
LB 995: Stuthman.  To terminate all NE estate and generation-skipping taxes.
LB 1042: Cornett.  To allow county boards of equalization by majority vote to waive property valuation appeal deadlines for good cause.
LB 1043: Cornett.  Ag and horticultural land, annexed into a city or village that had qualified for special valuation prior to annexation, may continue to receive such special valuation, if it continues to qualify.
LB 1239: Raikes.  To reduce 4 state income tax brackets to 2, below or above $75,000, reduce the number of tax-filing categories, and eliminate the marriage penalty for married couples.  Our tax system discourages higher income people from becoming permanent residents and paying taxes to NE.  This bill would simplify personal exemption credits by establishing a flat $250 credit per personal exemption, subtracted from total income tax liability. Standard deductions of $6,050 for singles and married couples filing separately, $12,100 for all others.  These standard deductions would apply no matter if taxpayers itemized deductions on federal forms.
LR 251: Smith.  To urge our congressional delegation to support and vote for the immediate and permanent repeal of the death tax.
LR 262CA: Cornett.  Constitutional amendment to exempt military housing from property taxation.  GENERAL FILE 

BAD BILLS.
LB 248: Baker.  To force cities to use money received from sales taxes on vehicles to build and maintain streets and raods, forcing them to raise local property taxes.  Omaha would raise its tax by 4.5c per $100 of assessed valuation.  SELECT FILE
LB 529: Beutler: To raise county and district court filing fees from $5 to $10, notwithstanding added state expenditures of $13 million by 2011, to make district court clerks state employees appointed by judges.  GENERAL FILE
LB 548: Schrock.  Utilities can place a monthly surcharge on electric bills to pay for mandated improvement project bond retirement.  PASSED
LB 814: Hudkins.  To raise the consumer fuel tax from 10 1/2c to 11 1/2c per gallon and the wholesaler/distributor fuel tax from 2c to 4c per gallon.
LB 890: Janssen.  To allow school districts to override their allowable growth rate for tax levy purposes to handle higher energy and health insurance costs. 
LB 911: Jensen.  To increase the state tax on wine and liquor about 30% and on beer by 40%. 
LB 950: Jensen.  To raise fees for vital records from $7 to $11. GENERAL FILE
LB 971: Schrock.  To allow natural resource districts to levy an additional 3c tax per $100 valuation to manage water use in river basins.  Owners of $100,000 houses would pay $30 more property tax.  GENERAL FILE
LB 982: Thompson.  To raise fee for marriage licenses from $15 to $25 and fee from $5 to $8 for each certified copy of marriage record on file.
LB 1006: Bourne.  To allow public school districts to levy $1.02 ½ tax per $100 valuation instead of $1.00 for FY 06-07.
LB 1017: Kopplin.  To allow all school districts in metropolitan class cities to levy an additional 2c tax per $100 of taxable valuation to finance interlocal cooperation agreements that promote racial and economic integration via voluntary transfers with busing. 
LB 1063: Synowiecki.  To raise training fees for filing court cases from $1 to $2, a 100% increase.
LB 1089: Janssen.  To permit school districts to exempt 2 1/2c of the property tax levy in FY 2006-07 and 5c of the levy in FY 2007-08 and thereafter, levied for school site and building funds, from tax levy limits.
LB 1206: Louden.  To increase the beer tax from 31c to 36c per gallon, from 95c to 98c per gallon on wines, and from $3.75 to $3.82 per gallon on liquor.
LB 1209: Kruse.  To increase the beer tax from 31c to $2.26 per gallon, from 95c to $6.94 on wines, and from $3.75 to $27.38 on liquor.
LB 1222: Trans. Comm.  To increase the 50c per month phone surcharge to $1 to speed implementation of enhanced 911 service.  Telecomm companies, county and city governments that levy this surcharge, and consumers all oppose the bill. Local governments would have to raise taxes to meet expensive mandates.  GENERAL FILE
LB 1251: Synowiecki.  To remove community colleges from maximum property tax levy lids.  

To see entire bills and resolutions and their ongoing status during this legislative session, go to www.unicam.state.ne.us.