The proposed constitutional amendment, set to be voted on during the general election in November 2026, seeks to add a new section to Article VIII of the Nebraska Constitution. This amendment stipulates that, starting January 1, 2028, no governmental entity in Nebraska will be allowed to impose any taxes other than retail consumption taxes or excise taxes.
The resolution outlines the process for submitting this amendment to the electorate, in accordance with Article XVI, section 1 of the Nebraska Constitution. Voters will be presented with ballot language that clearly states the intent of the amendment, allowing them to express their support or opposition to the proposed changes regarding taxation in the state.