This bill amends existing Nebraska statutes related to revenue and taxation, specifically focusing on tax exemptions for disabled veterans and blind veterans. It modifies Section 60-3,185 to include a motor vehicle tax exemption for one vehicle owned and used for personal transportation by a disabled veteran or blind veteran of the United States Armed Forces, provided their disability is recognized by the Department of Veterans Affairs and they have an approved application for the exemption. Additionally, the definitions of "disabled veteran" and "blind veteran" in Sections 77-202.23 and 77-202.24 are updated to align with federal definitions and clarify the criteria for these classifications.

Furthermore, the bill establishes that a mobile home owned and occupied by a disabled or blind veteran, whose disability is recognized as service-connected, will be exempt from taxation. The act is set to become operative on January 1, 2026, and it repeals the original sections of the statutes that are being amended. The changes aim to enhance the benefits available to veterans in Nebraska, ensuring that the definitions and exemptions are consistent with current federal standards.

Statutes affected:
Introduced: 77-202.23, 77-202.24