The proposed bill establishes the "You Earned It Pilot Program," which aims to raise awareness of the earned income tax credit among low-income Nebraskans. The program will be administered by the Department of Revenue and is designed to increase access to and utilization of the earned income tax credit through grants to qualifying nonprofit organizations. The Legislature intends to appropriate $250,000 from the General Fund for the fiscal year 2026-27 to support this initiative. The Department of Revenue will set up application procedures, eligibility criteria, and reporting requirements for grant recipients, ensuring that funds are used for outreach, education, and assistance activities.

Additionally, the bill outlines that grants may be awarded to various nonprofit organizations that serve low-income individuals, including tax preparation services, legal services organizations, and health and human services organizations. The Department of Revenue is tasked with evaluating the program's success and submitting a report to the Clerk of the Legislature by December 15, 2027, detailing the number and type of grants awarded, geographic distribution, outreach activities, and recommendations for future actions. The act is set to become operative on July 1, 2026, and will take effect immediately upon passage due to the declaration of an emergency.