Indefinitely postponed
Change provisions relating to the tax credits under the Sustainable Aviation Fuel Tax Credit Act ↗
| Sponsor | Sen. George Dungan (District 26) (Introduced 01/09/2025) |
|---|---|
| Sponsor Ranking | The Nebraska Legislature is officially nonpartisan, and no published ideology measurement of its members is in our database - so none is shown. This page shows how members voted, never where anyone places them. |
| KJV verdict | NEITHER · 0 grounds ↓ |
| Committees | Revenue |
| Latest Action | 04/17/2026 Indefinitely postponed |
| Roll Call Votes | There have been no roll call votes |
| Source | view on nebraskalegislature.gov (new tab) → |
Brief (4)
If it passes, what changes
This is a tax bill that reworks how the Sustainable Aviation Fuel Tax Credit works and cleans up cross-references to it elsewhere in the tax code. It makes the credit refundable, moves its start date back a year, and removes both its per-producer years cap and the statewide dollar cap.
- §4 changes the credit's first eligible tax year from 2027 to 2028.
- §4 changes the credit from nonrefundable to refundable.
- §4 deletes the five-taxable-year limit on how long a producer may claim the credit.
- §4 deletes the $500,000 aggregate annual cap the department could approve.
- §4 keeps the per-gallon formula: 75 cents plus an "applicable supplementary amount."
Does it do what it claims
The bill's title says it amends the Act to change the start year, make the credit refundable, and eliminate the year and dollar limits -- and the operative sections do exactly that. Title and text match closely.
- Title claims the "first year" change; §4 changes 2027 to 2028, matching.
- Title claims a change "to a refundable credit"; §4 strikes "nonrefundable" and inserts "refundable," matching.
- Title claims elimination of "the annual amount available for the credit"; §4 strikes the $500,000 cap, matching.
- Title claims elimination of "limitations on the number of years the credit can be claimed"; §4 strikes the five-year cap, matching.
The case each way
The dispute is over whether removing limits on an uncapped, refundable credit is fiscal discipline or fiscal exposure.
- For: A refundable credit with no year cap gives producers certainty to invest in aviation fuel production without worrying the incentive will run out or be capped early.
- Against: Making the credit refundable, with no cap, means the state could pay out cash even to producers with no tax liability, an open-ended commitment.
What the text cannot settle
The text describes mechanics but does not itself total or bound the fiscal effect.
- The bill text does not state what removing the $500,000 cap will cost the state; no fiscal estimate appears in it.
- "Applicable supplementary amount" added to the 75-cent rate is not defined anywhere in this text.
- §4 leaves "any other information the department may require" for applications to the department's discretion, undefined here.
- The certification standards in §4(3)(b) depend on §77-7018's definitions, which are not reproduced in this bill.
- How many producers currently or eventually qualify, and thus the real-world size of the payout, is not stated.
Written by claude-sonnet-5 from the Introduced of this bill on 2026-09-13, and from nothing else. It is a reading, not a source: bullets naming a section this bill does not contain are dropped before the page is built, but the prose is not otherwise checked. The verdict above does not come from it.
KJV verdict (0)
NEITHER — The KJV does not speak to this bill
This bill changes a tax credit for makers of sustainable aviation fuel: it starts the credit in 2028 instead of 2027, makes it refundable so the state pays it out even when no tax is owed, and removes the five-year limit and the yearly cap on the total. The Bible verses that make up the standard do not command or forbid a state giving a tax credit to fuel producers. Nothing here touches life, marriage, the poor, honesty, worship, or any other matter the standard addresses.
Read against the KJV standard from the Introduced text on 2026-09-13. Every quotation of the bill is checked against the bill's text and every verse is quoted from the 1769 text, not from the model.
Text (1)
- Introduced (new tab) (application/pdf)
Each link opens the legislature's own document.
All Actions (5)
| Date | Actor | All Actions |
|---|---|---|
| 04/17/2026 | Indefinitely postponed | |
| 01/07/2026 | Title printed. Carryover bill | |
| 01/15/2025 | Notice of hearing for January 22, 2025 | |
| 01/13/2025 | Referred to Revenue Committee | |
| 01/09/2025 | Date of introduction |
Votes (0)
There have been no roll call votes on this bill.
Sponsors (1)
- Sen. George Dungan [District 26] — primary sponsor
Committees (1)
| Committee | Activity | Date |
|---|---|---|
| Revenue | Referred | 01/13/2025 |
Amendments (0)
There are no amendments to this bill.
Fiscal Notes & Statements (2)
The legislature's own companion documents; each link opens the official copy.
Related Bills (0)
No related bill information was received.
How this was worked out (1)
1. What was read
| version | Introduced |
| file | 01-introduced.pdf |
| sha256 | 21971445fd36c4b2b0f1d7d9ebdfd922 |
| characters | 30,867 |
2. What it was read against
| the standard | bills/kjv_prompt.txt, sha256 79671b42553a40fe28a8ac9c8ce9e60a |
| model | claude-fable-5-1 |
| read on | 2026-09-13 |
| the model was shown | the standard -- the verses of the 1769 text, quoted in full -- and the bill's words, and nothing else |
3. The grounds (0)
| none -- the standard does not speak to what this bill does |
4. How the verdict follows
| FAIL grounds | 0 |
| PASS grounds | 0 |
| the rule | any FAIL ground fails the bill -- even one, even beside good provisions (1 Corinthians 5:6), even for a good end (Romans 3:8); PASS grounds alone pass it; no grounds, no verdict. No counting, no weighing, nothing added up. |
| verdict | NEITHER — The KJV does not speak to this bill |
5. What this cannot tell you
Every ground above quotes the bill and quotes the verse, so each can be checked. What the model did not raise cannot be checked the same way: a provision it passed over looks exactly like one that is not there. How often a ground is wrong, and how often one is missing, are not known.
Bill data comes from the Nebraska Legislature's own website, scraped and stored by our own pipeline; titles, sponsors, actions and vote tallies are shown as the Legislature published them. Nothing is generated. Nebraska's Legislature is unicameral and officially nonpartisan; its members carry no party label here because they carry none there. No published ideology measurement is in our database, so no bill or member on this site is placed on a left-right axis: every meter is a roll-call tally, labeled (Vote Record).