LR415 LR415
2020 2020
ONE HUNDRED SIXTH LEGISLATURE
SECOND SESSION
LEGISLATIVE RESOLUTION 415
Introduced by Clements, 2.
PURPOSE: The purpose of this resolution is to examine the state inheritance tax, its current structure, and recommendations on whether it should be
amended, replaced, or repealed. As Nebraska seeks to reform its tax structure to encourage economic growth, simplification, and fairness for its residents while providing adequate funds for necessary government duties and services, it is appropriate to review the inheritance tax.
The study shall include, but not be limited to, an examination of the following:
(1) The current structure, rates, and thresholds of the inheritance tax;
(2) The revenue generated and the ways in which it is spent throughout the state; and
(3) Recommendations on whether the inheritance tax should be amended,
replaced, or repealed.
NOW, THEREFORE, BE IT RESOLVED BY THE MEMBERS OF THE ONE HUNDRED SIXTH
LEGISLATURE OF NEBRASKA, SECOND SESSION:
1. That the Revenue Committee of the Legislature shall be designated to
conduct an interim study to carry out the purposes of this resolution.
2. That the committee shall upon the conclusion of its study make a report of its findings, together with its recommendations, to the Legislative Council or Legislature.
-1-