Signed into law by the Governor
Change provisions relating to cigarette taxes and the Tobacco Products Tax Act and provide for regulation of products containing nicotine analogues ↗
latest roll call: Final Reading · 04/25/2025 · Yea 34 · Nay 10 · Not voting/absent 5 (Vote Record)
| Sponsor | Sen. Jana Hughes (District 24) (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 | PASS · 4 grounds ↓ |
| Committees | Revenue |
| Latest Action | 06/06/2025 Provisions/portions of LB125 amended into LB9 by AM549 |
| Roll Call Votes | 4 |
| Source | view on nebraskalegislature.gov (new tab) → |
Brief (4)
If it passes, what changes
This is a tax and regulatory bill that widens Nebraska's nicotine laws to cover new synthetic "nicotine analogue" products and adds tax-enforcement and seizure powers.
- Redefines "alternative nicotine product" and "electronic nicotine delivery system" to include nicotine analogues, §1.
- Defines "nicotine analogue" by chemical structure or CNS effect similar to nicotine, §1.
- Creates a new cigarette-tax deficiency notice procedure with 3-year (6-year for fraud) deadlines, §6.
- Adds a 20% tax on alternative nicotine products under the Tobacco Products Tax Act, §16.
- Adds administrative penalties up to $5,000 and license suspension/revocation for Tobacco Products Tax Act violations, §17.
- Declares tobacco products sold in violation of the act contraband, subject to warrantless seizure and destruction, §19.
Does it do what it claims
The title matches the operative sections: it covers nicotine-analogue definitions, deficiency notices, alternative-nicotine taxation, penalties, and contraband/forfeiture as stated.
- Title promises "regulation of alternative nicotine products and electronic nicotine delivery systems containing nicotine analogues" — delivered in §1.
- Title promises "taxation of alternative nicotine products" — delivered in §16(f).
- Title promises "sanctions[] and administrative penalties" — delivered in §17.
- Title promises tobacco declared "contraband" with "forfeiture, seizure, and disposal" — delivered in §19.
- Title promises "immunity" — delivered in §19(4), shielding officials from liability for seizures under that section.
The case each way
The disagreement is whether folding synthetic nicotine analogues into existing tobacco law is a needed fix or an overbroad expansion of taxing and seizure power.
- For: closes a loophole where synthetic nicotine products escaped tax and age-restriction rules that apply to nicotine, §1, §16(f).
- For: matches enforcement tools (deficiency notices, penalties) across cigarette and tobacco-product tax law for consistency, §6, §15, §18.
- Against: "nicotine analogue" is defined broadly by CNS effect "substantially similar to, or greater than" nicotine, §1, inviting disputed classification.
- Against: §19 allows warrantless seizure of "contraband" tobacco products with officials immune from liability.
What the text cannot settle
The text sets rates and definitions but leaves several practical questions to future determinations.
- No fiscal note in the text; total new tax revenue from the 20% alternative-nicotine tax is not stated.
- Which specific commercial products meet the "nicotine analogue" test is left to Tax Commissioner determination, §1.
- The bill does not state how §19 seizure disputes are resolved if a person contests contraband status.
- Whether existing nicotine-analogue products already on the market face retroactive tax liability upon the January 1, 2026 operative date, §20, is not addressed.
Written by claude-sonnet-5 from the Slip Law 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 (4)
PASS — Aligns with the KJV
This bill closes a loophole so that chemicals that mimic nicotine are taxed and regulated the same as nicotine, and it punishes sellers who file false tax reports or deal in untaxed goods. Scripture commands paying the ruler's tax and commends rulers who punish deceit and wrongdoing. Nothing the bill enacts does what the standard forbids.
4 grounds: 0 FAIL, 4 PASS. Any FAIL fails the bill.
PASS Sec. 16 (77-4008(1)(f))
“The tax on alternative nicotine products shall be twenty percent of (i) the purchase price of such products paid by the first owner”
“Render therefore to all their dues: tribute to whom tribute is due; custom to whom custom; fear to whom fear; honour to whom honour.”Romans 13:7
“They say unto him, Caesar's. Then saith he unto them, Render therefore unto Caesar the things which are Caesar's; and unto God the things that are God's.”Matthew 22:21
Scripture commands rendering tribute and custom to the ruler; the bill lays a tax on goods that had escaped the existing tax and requires it be paid.
PASS Sec. 4 (69-2709(12))
“It is unlawful for any manufacturer, importer, or stamping agent to knowingly submit any false information”
“Lying lips are abomination to the LORD: but they that deal truly are his delight.”Proverbs 12:22
“Thou shalt not bear false witness against thy neighbour.”Exodus 20:16
“For rulers are not a terror to good works, but to the evil. Wilt thou then not be afraid of the power? do that which is good, and thou shalt have praise of the same: For he is the minister of God to thee for good. But if thou do that which is evil, be afraid; for he beareth not the sword in vain: for he is the minister of God, a revenger to execute wrath upon him that doeth evil.”Romans 13:3-4
Lying is abomination to the Lord, and the ruler is to be a terror to evildoers; the bill makes knowingly false filings a felony.
PASS Sec. 19(1)
“are declared to be contraband goods and may be seized by the Tax Commissioner”
“A false balance is abomination to the LORD: but a just weight is his delight.”Proverbs 11:1
“For rulers are not a terror to good works, but to the evil. Wilt thou then not be afraid of the power? do that which is good, and thou shalt have praise of the same: For he is the minister of God to thee for good. But if thou do that which is evil, be afraid; for he beareth not the sword in vain: for he is the minister of God, a revenger to execute wrath upon him that doeth evil.”Romans 13:3-4
Selling goods while cheating the required tax or stamp is a false balance; the bill arms the ruler to seize and destroy such goods, bearing the sword against wrongdoing.
PASS Sec. 19(2)
“has not willfully or intentionally evaded any tax imposed under section 77-4008”
“He hath shewed thee, O man, what is good; and what doth the LORD require of thee, but to do justly, and to love mercy, and to walk humbly with thy God?”Micah 6:8
The Lord requires justice joined with mercy; the bill directs return of seized goods to an owner who did not willfully cheat.
Read against the KJV standard from the Slip Law 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 (4)
- Introduced (new tab) (application/pdf)
- Final Reading (new tab) (application/pdf)
- Slip Law (new tab) (application/pdf)
- Engrossed (new tab) (application/pdf)
Each link opens the legislature's own document.
All Actions (27)
| Date | Actor | All Actions |
|---|---|---|
| 06/06/2025 | Provisions/portions of LB125 amended into LB9 by AM549 | |
| 05/01/2025 | Approved by Governor on April 29, 2025 | |
| 04/25/2025 | Presented to Governor on April 25, 2025 | |
| 04/25/2025 | President/Speaker signed | |
| 04/25/2025 | Passed on Final Reading 34-10*-5 | |
| 04/25/2025 | Dispensing of reading at large approved | |
| 04/25/2025 | Conrad FA136 not considered | |
| 04/25/2025 | Motion to return to Select File failed | |
| 04/25/2025 | Conrad FA136 filed | |
| 04/22/2025 | Enrollment and Review ST20 recorded | |
| 04/22/2025 | Enrollment and Review ST20 filed | |
| 04/22/2025 | Placed on Final Reading with ST20 | |
| 04/17/2025 | Advanced to Enrollment and Review for Engrossment | |
| 04/17/2025 | Enrollment and Review ER31 adopted | |
| 03/27/2025 | Enrollment and Review ER31 filed | |
| 03/27/2025 | Placed on Select File with ER31 | |
| 03/19/2025 | Advanced to Enrollment and Review Initial | |
| 03/19/2025 | General Affairs AM549 adopted | |
| 03/19/2025 | Raybould AM646 lost | |
| 03/19/2025 | Raybould AM646 to AM549 filed | |
| 03/12/2025 | General Affairs priority bill | |
| 03/10/2025 | General Affairs AM549 filed | |
| 03/10/2025 | Placed on General File with AM549 | |
| 02/05/2025 | Notice of hearing for February 24, 2025 | |
| 01/17/2025 | Rereferred to General Affairs Committee | |
| 01/13/2025 | Referred to Revenue Committee | |
| 01/09/2025 | Date of introduction |
Votes (4)
04/25/2025 · Final Reading · 34-10-5
Yea (34): Andersen, Ibach, Arch, Jacobson, Armendariz, Kauth, Bosn, Lippincott, Bostar, Brandt, Cavanaugh, J., Cavanaugh, M., Meyer, Clements, Moser, Clouse, Murman, Prokop, DeBoer, Quick, DeKay, Dorn, Riepe, Dover, Fredrickson, Sorrentino, Spivey, Hallstrom, Storer, Storm, Hardin, Holdcroft, Hughes, Wordekemper
Nay (10): Juarez, Ballard, Lonowski*, McKinney, Conrad, Rountree*, Dungan, Guereca*, Strommen*, Hunt
Not voting / absent (5): McKeon, Raybould, Sanders, Hansen, von Gillern
03/19/2025 · ADVANCE TO E&R INITIAL · 41-0-8
Yea (41): Andersen, Ibach, Arch, Jacobson, Armendariz, Juarez, Kauth, Bosn, Lippincott, Bostar, Lonowski, Brandt, McKeon, Cavanaugh, J., McKinney, Cavanaugh, M., Meyer, Clements, Moser, Clouse, Murman, Prokop, DeBoer, Quick, DeKay, Dorn, Riepe, Dover, Rountree, Dungan, Sanders, Fredrickson, Sorrentino, Spivey, Hallstrom, Storer, Storm, Holdcroft, von Gillern, Hughes, Wordekemper
Not voting / absent (8): Ballard, Conrad, Raybould, Guereca, Hansen, Hardin, Strommen, Hunt
03/19/2025 · AM 549 General Affairs · 39-0-10
Yea (39): Andersen, Ibach, Jacobson, Armendariz, Juarez, Ballard, Kauth, Lippincott, Bostar, Lonowski, Brandt, McKeon, Cavanaugh, J., McKinney, Meyer, Clements, Moser, Clouse, Murman, Prokop, DeBoer, Quick, DeKay, Dorn, Riepe, Dover, Rountree, Dungan, Sanders, Fredrickson, Sorrentino, Spivey, Hallstrom, Storm, Strommen, Holdcroft, von Gillern, Hughes, Wordekemper
Not voting / absent (10): Arch, Bosn, Cavanaugh, M., Conrad, Raybould, Guereca, Storer, Hansen, Hardin, Hunt
03/19/2025 · AM 549 General Affairs AM 646 Raybould · 5-24-20
Yea (5): Jacobson, Ballard, Bosn, Murman, Raybould
Nay (24): Andersen, Armendariz, Kauth, Lonowski, Brandt, McKeon, Meyer, Clements, Moser, Clouse, Prokop, Quick, Dorn, Riepe, Dover, Sanders, Sorrentino, Guereca, Hallstrom, Storm, Holdcroft, von Gillern, Hughes, Wordekemper
Not voting / absent (20): Ibach, Arch, Juarez, Lippincott, Bostar, Cavanaugh, J., McKinney, Cavanaugh, M., Conrad, DeBoer, DeKay, Rountree, Dungan, Fredrickson, Spivey, Storer, Hansen, Hardin, Strommen, Hunt
Every roll call as the legislature recorded it, with each member's vote by name.
Sponsors (1)
- Sen. Jana Hughes [District 24] — primary sponsor
Committees (1)
| Committee | Activity | Date |
|---|---|---|
| Revenue | Referred | 01/13/2025 |
Amendments (5)
Fiscal Notes & Statements (3)
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 | Slip Law |
| file | 03-slip-law.pdf |
| sha256 | 33cdcc4f8dc1f9d4cb4258ed9259941c |
| characters | 44,302 |
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 (4)
| PASS | |
|---|---|
| PASS | Sec. 16 (77-4008(1)(f))
“Render therefore to all their dues: tribute to whom tribute is due; custom to whom custom; fear to whom fear; honour to whom honour.” Romans 13:7 “They say unto him, Caesar's. Then saith he unto them, Render therefore unto Caesar the things which are Caesar's; and unto God the things that are God's.” Matthew 22:21 Scripture commands rendering tribute and custom to the ruler; the bill lays a tax on goods that had escaped the existing tax and requires it be paid. |
| PASS | Sec. 4 (69-2709(12))
“Lying lips are abomination to the LORD: but they that deal truly are his delight.” Proverbs 12:22 “Thou shalt not bear false witness against thy neighbour.” Exodus 20:16 “For rulers are not a terror to good works, but to the evil. Wilt thou then not be afraid of the power? do that which is good, and thou shalt have praise of the same: For he is the minister of God to thee for good. But if thou do that which is evil, be afraid; for he beareth not the sword in vain: for he is the minister of God, a revenger to execute wrath upon him that doeth evil.” Romans 13:3-4 Lying is abomination to the Lord, and the ruler is to be a terror to evildoers; the bill makes knowingly false filings a felony. |
| PASS | Sec. 19(1)
“A false balance is abomination to the LORD: but a just weight is his delight.” Proverbs 11:1 “For rulers are not a terror to good works, but to the evil. Wilt thou then not be afraid of the power? do that which is good, and thou shalt have praise of the same: For he is the minister of God to thee for good. But if thou do that which is evil, be afraid; for he beareth not the sword in vain: for he is the minister of God, a revenger to execute wrath upon him that doeth evil.” Romans 13:3-4 Selling goods while cheating the required tax or stamp is a false balance; the bill arms the ruler to seize and destroy such goods, bearing the sword against wrongdoing. |
| PASS | Sec. 19(2)
“He hath shewed thee, O man, what is good; and what doth the LORD require of thee, but to do justly, and to love mercy, and to walk humbly with thy God?” Micah 6:8 The Lord requires justice joined with mercy; the bill directs return of seized goods to an owner who did not willfully cheat. |
4. How the verdict follows
| FAIL grounds | 0 |
| PASS grounds | 4 |
| 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 | PASS — Aligns with the KJV |
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).