Nebraska income and taxes

Census household money income is measured before taxes and includes wages and specified cash benefits. Minimum-wage provisions concern earnings; tax credits and in-kind benefits are not themselves increases in this statistic. This connection does not establish causation. Actions after the measurement period cannot explain the earlier observed value.

Retained Nebraska evidence context: Median household income. This record’s connection to the topic does not establish an effect on the measured result.

Section 1. Section 48-1203, Revised Statutes Cumulative Supplement, 2024, is amended to read: 48-1203 (1) Except as otherwise provided in this section and section 48-1203.01, every employer shall pay to each of his or her employees a minimum wage of: (a) Nine dollars per hour through December 31, 2022; (b) Ten dollars and fifty cents per hour on and after January 1, 2023, through December 31, 2023; (c) Twelve dollars per hour on and after January 1, 2024, through December 31, 2024; (d) Thirteen dollars and fifty cents per hour on and after January 1, 2025, through December 31, 2025; and (e) Fifteen dollars per hour on and after January 1, 2026, through December 31, 2026. (2) The minimum wage established in subdivision (1)(e) of this section shall be increased on January 1, 2027, and on January 1 of successive years, by one and three-quarters percent . No later than October 15 of each year, commencing October 15, 2026, the Nebraska Department of Labor shall calculate and publish the minimum wage rate that will take effect the following January 1. (3) For persons compensated by way of gratuities such as waitresses, waiters, hotel bellhops, porters, and shoeshine persons, the employer shall pay wages at the minimum rate of two dollars and thirteen cents per hour, plus all gratuities given to them for services rendered. The sum of wages and gratuities received by each person compensated by way of gratuities shall equal or exceed the applicable minimum wage rate provided in subsection (1) or (2) of this section. In determining whether or not the individual is compensated by way of gratuities, the burden of proof shall be upon the employer. (4) Any employer employing student-learners as part of a bona fide vocational training program shall pay such student-learners' wages at a rate of at least seventy-five percent of the minimum wage rate which would otherwise be applicable under this section. (5)(a) An employer may pay a youth minimum wage of thirteen dollars and fifty cents per hour to an employee who: (i) Is at least fourteen years of age but younger than sixteen years of age; and (ii) Is not an emancipated minor. (b) Beginning on January 1, 2030, and on January 1 of every fifth year thereafter, the youth minimum wage shall increase by one and one-half percent, rounded to the nearest cent. Sec. 2. Section 48-1203.01, Reissue Revised Statutes of Nebraska, is amended to read: 48-1203.01 (1) An employer may pay a new employee who is at least sixteen years of age but younger than twenty years of age and who is not a seasonal or migrant worker or an emancipated minor a training wage rate as described in subsection (2) of this section for ninety days from the date the new employee was hired. An employer may pay such new employee the training wage rate for an additional ninety-day period while the new employee is participating in on-the-job training which (a) requires technical, personal, or other skills which are necessary for his or her employment and (b) is approved by the Commissioner of Labor. No more than one-fourth of the total hours paid by the employer shall be at the training wage rate. (2) For the purposes of this section, the training wage rate shall be: (a) Thirteen dollars and fifty cents per hour through December 31, 2026; and (b) Beginning on January 1, 2027, and on January 1 of each year thereafter, the training wage rate shall increase by one and one-half percent, rounded to the nearest cent. (3) An employer shall not pay the training wage rate if the hours of any other employee are reduced or if any other employee is laid off and the hours or position to be filled by the new employee is substantially similar to the hours or position of such other employee. An employer shall not dismiss or reduce the hours of any employee with the intention of replacing such employee or his or her hours with a new employee receiving the training wage rate.

The fact counts OASDI retirement, survivor and disability beneficiaries in current-payment status. Screening children for qualifying OASDI benefits concerns entry into that program; broader Social Security language is connected only for its OASDI component. SSI, Medicare, tax credits and Social Security number issuance are separate matters. This connection does not establish causation. Actions after the measurement period cannot explain the earlier observed value.

Retained Nebraska evidence context: Nebraska residents receiving Social Security benefits. This record’s connection to the topic does not establish an effect on the measured result.

(3)(a) The department shall screen each child under its charge for social security benefit eligibility within sixty days after the date the child enters its charge. (b)(i) If the department determines that a child may be eligible for social security benefits, it shall submit an application for such benefits on behalf of the child and, if necessary and in the child's best interest, appeal a denied application. (ii) The department shall provide written notice to the child, using age- appropriate language, the child's guardian ad litem, and the child's parents, of all benefit eligibility determinations from the Social Security Administration, including benefit approval, denial, and appeal outcomes, within ten calendar days after the date the department is notified of such eligibility determination. (iii) If the child is approved to receive social security benefits, within ten calendar days after the date the department is notified of the approval, the department shall provide written notice to the child, using age-appropriate language, the child's guardian ad litem, and the child's parents, that adults known to the child may apply to be the child's representative payee for the purposes of receiving social security benefit payments. (iv) If the department is appointed to serve as the child's representative payee, within ten calendar days after the date the department is notified of such appointment, the department shall provide written notice to the child, using age-appropriate language, the child's guardian ad litem, and the child's parents, of such appointment, the child's and the child's parents' rights to appeal the appointment, and the deadline for such appeals.

The price is EIA’s 15-state Midwest regular-gasoline series, including Nebraska, rather than a Nebraska statewide estimate. E15 rules concern related retail fuel supply; E15 is not assumed to be the specific grade sampled in the regular-price series. Availability rules do not establish production, compliance, a pump-price change or causation. This connection does not establish causation. Actions after the measurement period cannot explain the earlier observed value.

Retained Nebraska evidence context: Midwest regular gasoline price. This record’s connection to the topic does not establish an effect on the measured result.

Sec. 3. For purposes of the E-15 Access Standard Act, unless the context otherwise requires: (1) Department means the Department of Agriculture; (2) Director means the Director of Agriculture; (3) E-15 access standard means the requirements described in subsections (1) and (2) of section 4 of this act; (4) E-15 gasoline means a classification of ethanol blended gasoline formulated with a percentage of more than ten percent but no more than fifteen percent by volume of ethanol; (5) Ethanol has the same meaning as agricultural ethyl alcohol as defined in section 66-482; (6) Motor fuel means a substance or combination of substances which is intended to be or is capable of being used for the purpose of operating an internal combustion engine and is kept for sale or sold for that purpose; (7) Motor fuel dispenser means equipment that is the part of motor fuel storage and dispensing infrastructure that includes mechanical or electrical systems that operate a motor fuel pump dispensing motor fuel from a motor fuel storage tank to the end point of the equipment's nozzle; (8) Motor fuel pump means the part of motor fuel storage and dispensing infrastructure that is a meter or similar commercial weighing and measuring device used to measure and dispense motor fuel originating from a motor fuel storage tank, on a retail basis; (9)(a) Motor fuel storage and dispensing infrastructure means equipment used to: (i) Store and dispense motor fuel; or (ii) Store, blend, and dispense motor fuel. (b) Motor fuel storage and dispensing infrastructure includes, but is not limited to, a motor fuel storage tank, motor fuel pump, motor fuel dispenser, and associated pipes, hoses, nozzles, tubes, lines, fittings, valves, filters, seals, and covers. Motor fuel storage and dispensing infrastructure does not include signage not located on the motor fuel dispenser or motor fuel pump; (10) Motor fuel storage tank means the part of motor fuel storage and dispensing infrastructure that includes an aboveground or belowground container constituting a fixture used to store an accumulation of motor fuel; (11) Nonqualifying motor fuel dispenser means: (a) A dispenser that exclusively dispenses any of the following: (i) Aviation fuel; (ii) Diesel fuel; (iii) Kerosene; or (iv) Diesel exhaust fluid; (b) A dispenser that is part of a tank vehicle as defined in section 60-4,131 that is not used to dispense motor fuel on the premises of the retail motor fuel site; or (c) A dispenser that is part of a commercial marina; (12) Qualifying motor fuel dispenser means a motor fuel dispenser that is capable of dispensing motor fuel at all times that it is in operation. The term does not include nonqualifying motor fuel dispensers; (13) Retail dealer means a person engaged in the business of storing and dispensing motor fuel from a motor fuel pump for sale on a retail basis; and (14) Retail motor fuel site means a geographic location in this state where a retail dealer sells and dispenses motor fuel on a retail basis. Sec. 4. (1) Beginning January 1, 2024, if a retail dealer constructs a new retail motor fuel site or replaces more than eighty percent of the motor fuel storage and dispensing infrastructure located at an existing retail motor fuel site, the retail dealer shall advertise for sale and sell E-15 gasoline from at least fifty percent of all qualifying motor fuel dispensers located at such retail motor fuel site unless the retail dealer has filed a statement with the department under section 8 of this act in which the retail dealer swears or affirms that the retail motor fuel site qualifies as a small retail motor fuel site. (2) If the statewide ethanol blend rate for 2027 is below fourteen percent as determined pursuant to section 9 of this act and the retail motor fuel site is not a retail motor fuel site described in subsection (1) of this section, then beginning January 1, 2028, the retail dealer shall advertise for sale and sell E-15 gasoline from at least one qualifying motor fuel dispenser located at such retail motor fuel site unless: (a) A waiver has been issued under section 6 of this act because the motor fuel storage and dispensing infrastructure located at the retail motor fuel site is not compatible with the use of E-15 gasoline; (b) The retail motor fuel site is exempt under section 7 of this act because all of the motor fuel storage tanks located at such site are listed with the State Fire Marshal as described in section 7 of this act; or (c) The retail dealer has filed a statement with the department under section 8 of this act in which the retail dealer swears or affirms that the retail motor fuel site qualifies as a small retail motor fuel site. (3) A retail dealer owning or operating a retail motor fuel site is not prohibited from advertising for sale and selling motor fuel from any number of nonqualifying motor fuel dispensers. (4) It is not a violation of this section if a retail dealer is out of compliance with this section while (a) temporarily maintaining, repairing, or reconditioning motor fuel storage and dispensing infrastructure or (b) temporarily installing, expanding, replacing, or converting motor fuel storage and dispensing infrastructure. The department may require that a retail dealer notify the department in advance of such actions, and the department may inspect the retail motor fuel site to determine if a violation occurred. Sec. 5. The Governor may issue or renew an executive order that temporarily suspends the E-15 access standard if there is an inadequate supply of E-15 gasoline or the market price of E-15 gasoline may cause consumers to suffer economic hardship. […] Sec. 8. (1) The E-15 access standard shall not apply to a retail motor fuel site if the retail dealer provides a statement to the Department of Agriculture in which the retail dealer swears or affirms that the retail motor fuel site qualifies under this section as a small retail motor fuel site. A retail dealer may include multiple retail motor fuel sites in one statement. (2) For purposes of this section, a retail motor fuel site shall qualify as a small retail motor fuel site if: (a) The retail motor fuel site has only one qualifying motor fuel dispenser; or (b) The retail motor fuel site's average annual gasoline gallonage was three hundred thousand gallons or less for the three-year period beginning on January 1, 2021, and ending on December 31, 2023.

Gross rent includes contract rent and estimated tenant-paid utilities and fuel. Rental utility-payment duties and notice-to-vacate rules concern tenancy and housing costs without establishing a change in the statewide median. This connection does not establish causation. Actions after the measurement period cannot explain the earlier observed value.

Retained Nebraska evidence context: Median gross rent. This record’s connection to the topic does not establish an effect on the measured result.

2.GAO study on workforce housing (a)In generalNot later than 1 year after the date of the enactment of this Act, the Comptroller General of the United States shall conduct a study and submit to the Congress a report that— (1)identifies obstacles middle-income households face when looking to secure affordable housing; (2)identifies geographic areas where housing is the most unaffordable and unavailable for middle-income households; (3)includes a list of Federal housing programs, including Federal tax credits, grants, and loan programs, that are not available to middle-income households due to their income status, including Federal housing programs designed to promote affordability; (4)recommends income and other parameters to establish a clear and consistent Federal definition for the term workforce housing for use when describing the segment of housing that could be made available to such middle-income households in Federal housing programs if funding commensurate with the additional eligibility were to be made available; and (5)analyzes how to modify or newly develop new Federal housing programs and incentives to include workforce housing if funding commensurate with the additional eligibility were to be made available. (b) Middle-Income household defined In this section, the term middle-income household means a household with an income above 80 percent but that does not exceed 120 percent of the median family income of the area, as determined by the Secretary with adjustments for smaller and larger families.

The law changes storage personal-property exemption/nameplate excise-tax treatment and requires data-center tax-exemption/incentive reporting. It does not change household income-tax rates or end all data-center incentives.

Retained Nebraska evidence context: energy · reviewed policy context · income-taxes · reviewed policy context · education · reviewed policy context · deficit-debt-interest · reviewed policy context · cpi · reviewed policy context · real-gdp · reviewed policy context. This record’s connection to the topic does not establish an effect on the measured result.

Governor Jim Pillen approved LB1010 on April 14, 2026. Senator Tom Brandt is its recorded primary introducer. The official history posted the approval entry on April 17 but expressly says approval occurred April 14; the enacted heading agrees. LB1010’s changes became effective July 18, as documented by the reviewed codified sections. Approval, effectiveness and implementation are distinct.