This bill amends section 77-6827 of the Revised Statutes Cumulative Supplement, 2024, related to the ImagiNE Nebraska Act. It introduces a requirement for taxpayers applying for incentives to disclose any contracts they have entered into with the United States Immigration and Customs Enforcement (ICE). Additionally, the bill explicitly prohibits the approval of applications from taxpayers who have such contracts with ICE. Other provisions of the application process remain unchanged, including the requirement for a nonrefundable application fee and the criteria for determining the completeness of applications.

The bill also clarifies the timeline for the director's decision on applications, stipulating that the director must make a determination within ninety days, with provisions for tolling this period if additional information is requested. Furthermore, it establishes a deadline for new applications, stating that no new applications for incentives can be filed after December 31, 2030, while ensuring that all complete applications submitted by that date will be considered for approval. The original section 77-6827 is repealed as part of this legislative update.

Statutes affected:
Introduced: 77-6827