This legislative bill amends Nebraska's tax law to improve tax collection administration and enforcement, enhance confidentiality between the Department of Health and Human Services and the Department of Revenue, and introduce new fees related to tax collection. Key provisions include allowing the disclosure of confidential information between the two departments for effective law administration, imposing penalties for unauthorized disclosures, and establishing a collection fee for delinquent tax claims. The bill also outlines conditions for various fees charged by the Department of Revenue, including filing fees for petitions and certificates confirming no tax is due.

Additionally, the bill modifies the distribution of tax revenue, particularly for the Charitable Gaming Division, and permits the collection of delinquent taxes through contracts with collection agencies, with fees based on amounts collected and subject to annual increases based on the Consumer Price Index. It introduces a new Department of Revenue Enforcement Fund, funded by taxes from cash devices and tobacco products, replacing the Charitable Gaming Operations Fund. The bill also specifies revenue allocations to various funds and mandates the transfer of amounts credited to the Tobacco Products Administration Cash Fund to the new enforcement fund. It is set to become operative on July 1, 2026, but takes effect immediately due to an emergency declaration.

Statutes affected:
Introduced: 77-367, 77-377.01, 77-377.02, 77-3012, 77-4025, 77-5601