The proposed Domestic Violence and Human Trafficking Service Providers Tax Credit Act aims to provide refundable income tax credits to qualifying domestic violence and sexual assault programs, particularly those operated by tribal governments and nonprofit organizations associated with the Department of Health and Human Services. The bill allocates $5.48 million in tax credits, with specific amounts designated based on the type of organization and its service area size. Additionally, it allows recipients of these credits to sell them to other taxpayers, subject to notification requirements to the Department of Revenue.

In conjunction with establishing this new tax credit, the bill eliminates existing personal property tax exemptions and sales and use tax exemptions for data centers, repealing related sections of the Revised Statutes of Nebraska. It also amends Section 77-2715.07 to introduce a refundable credit for individuals qualifying under the new act, alongside existing credits for adoption, child care, and beginning farmers. The bill modifies Section 77-2717 to include provisions for refundable income tax credits applicable to both resident and nonresident estates and trusts. Furthermore, it allows corporate taxpayers to claim refundable income tax credits under the new act and repeals outdated sections of the Revised Statutes to streamline the tax code. The act is set to become operative on January 1, 2027.

Statutes affected:
Introduced: 77-202, 77-2715.07, 77-2717, 77-2734.03