The bill introduces the Domestic Violence and Human Trafficking Service Providers Tax Credit Act, which establishes refundable income tax credits for qualifying domestic violence and sexual assault programs, including those operated by tribal governments and nonprofit organizations affiliated with the Department of Health and Human Services. The total allocation for these tax credits is approximately $2.5 million, with provisions allowing credit recipients to sell their tax credits to other taxpayers after notifying the Department of Revenue. Additionally, the bill amends several sections of the Nebraska Revised Statutes, including the Behavioral Health Services Fund and the collection of delinquent taxes, while introducing a collection fee for delinquent tax claims and a process for disclosing confidential information to the Department of Health and Human Services.

Moreover, the bill addresses various tax laws, including exemptions for broadband equipment and modifications to sales and use tax exemptions for not-for-profit institutions. It introduces a new refundable income tax credit for nonresident estates and trusts, alongside provisions for the Tax Commissioner to register claims for delinquent taxes as judgments. The bill also revises the licensing and regulation of cash devices, increasing the tax rate on net operating revenue and establishing a biennial licensing fee structure. Additionally, it modifies the Department of Revenue Enforcement Fund's allocation, directing excess funds to the General Fund and ensuring a portion supports tax enforcement activities. Overall, the bill aims to enhance tax relief for specific groups while streamlining tax processes and ensuring compliance with tax obligations.

Statutes affected:
Introduced: 77-2701.02
Final Reading: 71-812, 71-3801, 71-3809, 71-3810, 71-3812, 77-202, 77-367, 77-377.01, 77-377.02, 77-382, 77-2704.12, 77-2704.46, 77-2715.07, 77-2717, 77-2734.03, 77-3003, 77-3003.01, 77-3003.02, 77-3003.03, 77-3004, 77-3006, 77-3012, 77-5601, 77-5804, 77-6818
Slip Law: 71-812, 71-3801, 71-3809, 71-3810, 71-3812, 77-202, 77-367, 77-377.01, 77-377.02, 77-382, 77-2704.12, 77-2704.46, 77-2715.07, 77-2717, 77-2734.03, 77-3003, 77-3003.01, 77-3003.02, 77-3003.03, 77-3004, 77-3006, 77-3012, 77-5601, 77-5804, 77-6818