State Legislation · Nebraska · bill ne-109-LB647 · built from our database

Signed into law by the Governor

Adopt the Recreational Trail Easement Property Tax Exemption Act and the Adoption Tax Credit Act and change provisions relating to budget limitations, property tax request authority, municipal occupation taxes, real property assessments, the Property Tax Request Act, income tax credits, taxation of business entities, the School District Property Tax Relief Act, and the Nebraska educational savings plan trust

LB647 · Nebraska Legislature · 109th Legislature (2025-2026)

LB647NEBRASKA · 109TH LEGISLATUREINTRODUCED 01/22/2025RCREVENUE COMMITT…COMMITTEE · SPONSORYea: 35 of 49 (Vote Record)Nay: 13 of 49 (Vote Record)Not voting / absent: 1 of 49 (Vote Record)35-13-1(VOTE RECORD)

latest roll call: von Gillern MO343 prevailed · 05/30/2025 · Yea 35 · Nay 13 · Not voting/absent 1 (Vote Record)

SponsorRevenue Committee (Committee) (Introduced 01/22/2025)
Sponsor RankingNebraska's 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.
CommitteesReferred to Revenue Committee
Latest Action06/06/2025 Provisions/portions of LB709 amended into LB647 by AM1202
Roll Call Votes12
Sourceview on nebraskalegislature.gov →
IntroducedCommitteeGeneral FileSelect FileFinal ReadingTo GovernorSigned into Law

Text (4)

Each link opens the Legislature's own document. The text itself is not in our database yet (fetched lazily); when it lands these pages will carry it verbatim.

All Actions (57)

DateActorAll Actions
06/06/2025legislatureProvisions/portions of LB709 amended into LB647 by AM1202
06/06/2025legislatureProvisions/portions of LB628 amended into LB647 by AM1202
06/06/2025legislatureProvisions/portions of LB566 amended into LB647 by AM1107
06/06/2025legislatureProvisions/portions of LB401 amended into LB647 by AM1202
06/06/2025legislatureProvisions/portions of LB314 amended into LB647 by AM1360
06/06/2025legislatureProvisions/portions of LB242 amended into LB647 by AM1202
06/06/2025legislatureProvisions/portions of LB131 amended into LB647 by AM1203
06/06/2025executiveApproved by Governor on June 4, 2025
05/30/2025legislaturevon Gillern MO343 prevailed
05/30/2025legislatureDispensing of reading at large approved
05/30/2025legislatureCavanaugh, M. MO340 failed
05/30/2025legislatureCavanaugh, M. MO298 failed
05/30/2025legislatureCavanaugh, M. FA289 not considered
05/30/2025legislatureCavanaugh, M. AM1640 not considered
05/30/2025legislaturePresident/Speaker signed
05/30/2025legislaturePassed on Final Reading with Emergency Clause 35-13*-1
05/30/2025legislaturevon Gillern MO343 Invoke cloture pursuant to Rule 7, Sec. 10 filed
05/30/2025legislatureMotion to return to Select File withdrawn
05/30/2025legislatureMotion to return to Select File failed
05/30/2025legislatureCavanaugh, M. MO340 Reconsider the vote taken on MO298 filed
05/30/2025legislatureCavanaugh, M. AM1640 filed
05/30/2025executivePresented to Governor on May 30, 2025
05/27/2025legislatureCavanaugh, M. MO298 Recommit to the Revenue Committee filed
05/27/2025legislatureCavanaugh, M. FA289 filed
05/19/2025legislatureEnrollment and Review ST35 recorded
05/19/2025legislaturePlaced on Final Reading with ST35
05/19/2025legislatureEnrollment and Review ST35 filed
05/09/2025legislatureSorrentino AM1311 withdrawn
05/09/2025legislatureSanders FA80 withdrawn
05/09/2025legislatureSanders AM1360 adopted
05/09/2025legislatureRaybould AM1255 withdrawn
05/09/2025legislatureNo objections to unanimous consent to withdraw and substitute amendment
05/09/2025legislatureEnrollment and Review ER70 adopted
05/09/2025legislatureDungan FA200 lost
05/09/2025legislatureAdvanced to Enrollment and Review for Engrossment
05/09/2025legislatureSanders AM1360 filed
05/09/2025legislatureDungan FA200 filed
05/08/2025legislatureSorrentino AM1311 filed
05/06/2025legislaturePlaced on Select File with ER70
05/06/2025legislatureEnrollment and Review ER70 filed
05/01/2025legislatureRaybould AM1255 filed
04/29/2025legislatureRevenue AM994 divided
04/29/2025legislatureRevenue AM1203 adopted
04/29/2025legislatureRevenue AM1202 pending
04/29/2025legislatureRevenue AM1202 adopted
04/29/2025legislatureQuick AM1107 adopted
04/29/2025legislatureAdvanced to Enrollment and Review Initial
04/29/2025legislatureRevenue AM1203 filed
04/29/2025legislatureRevenue AM1202 filed
04/28/2025legislatureQuick AM1107 to AM994 filed
04/16/2025legislatureRevenue AM994 filed
04/16/2025legislaturePlaced on General File with AM994
04/02/2025legislatureSanders FA80 filed
03/13/2025legislatureRevenue priority bill
03/12/2025legislatureNotice of hearing for March 26, 2025
01/24/2025legislatureReferred to Revenue Committee
01/22/2025legislatureDate of introduction

Votes (12)

05/30/2025 · von Gillern MO343 prevailed · 35-13-1 · Failed

Yea (35): Andersen, Arch, Armendariz, Ballard, Bosn, Bostar, Brandt, Clements, Clouse, DeKay, Dorn, Dover, Hallstrom, Hansen, Hardin, Holdcroft, Hughes, Ibach, Jacobson, Kauth, Lippincott, Lonowski, McKeon, Meyer, Moser, Murman, Quick, Riepe, Sanders, Sorrentino, Storer, Storm, Strommen, von Gillern, Wordekemper

Nay (13): Cavanaugh, J., Cavanaugh, M., Conrad, DeBoer, Dungan, Fredrickson*, Guereca, Juarez, McKinney, Prokop*, Raybould, Rountree, Spivey

Not voting (1): Hunt

05/30/2025 · Passed on Final Reading with Emergency Clause 35-13*-1 · 35-13-1 · Passed

Yea (35): Andersen, Arch, Armendariz, Ballard, Bosn, Bostar, Brandt, Clements, Clouse, DeKay, Dorn, Dover, Hallstrom, Hansen, Hardin, Holdcroft, Hughes, Ibach, Jacobson, Kauth, Lippincott, Lonowski, McKeon, Meyer, Moser, Murman, Quick, Riepe, Sanders, Sorrentino, Storer, Storm, Strommen, von Gillern, Wordekemper

Nay (13): Cavanaugh, J., Cavanaugh, M., Conrad, DeBoer, Dungan, Fredrickson*, Guereca, Juarez, McKinney, Prokop*, Raybould, Rountree, Spivey

Not voting (1): Hunt

05/30/2025 · Motion to return to Select File failed · 11-33-5 · Failed

Yea (11): Cavanaugh, J., Cavanaugh, M., Conrad, DeBoer, Dungan, Guereca, Juarez, McKinney, Raybould, Rountree, Spivey

Nay (33): Andersen, Arch, Armendariz, Ballard, Bosn, Brandt, Clements, Clouse, DeKay, Dorn, Dover, Hallstrom, Hansen, Hardin, Holdcroft, Hughes, Ibach, Jacobson, Kauth, Lippincott, Lonowski, McKeon, Meyer, Moser, Murman, Riepe, Sanders, Sorrentino, Storer, Storm, Strommen, von Gillern, Wordekemper

Not voting (5): Bostar, Fredrickson, Hunt, Prokop, Quick

05/30/2025 · Cavanaugh, M. MO340 failed · 11-31-7 · Failed

Yea (11): Cavanaugh, J., Conrad, DeBoer, Dungan, Guereca, Holdcroft, Juarez, McKinney, Raybould, Rountree, Spivey

Nay (31): Andersen, Arch, Armendariz, Ballard, Bosn, Brandt, Clements, Clouse, DeKay, Dorn, Dover, Hallstrom, Hardin, Hughes, Ibach, Jacobson, Kauth, Lippincott, Lonowski, McKeon, Meyer, Moser, Murman, Riepe, Sanders, Sorrentino, Storer, Storm, Strommen, von Gillern, Wordekemper

Not voting (7): Bostar, Cavanaugh, M., Fredrickson, Hansen, Hunt, Prokop, Quick

05/30/2025 · Cavanaugh, M. MO298 failed · 10-31-8 · Failed

Yea (10): Cavanaugh, J., Conrad, DeBoer, Dungan, Guereca, Juarez, McKinney, Raybould, Rountree, Spivey

Nay (31): Andersen, Armendariz, Ballard, Bosn, Brandt, Clements, Clouse, DeKay, Dorn, Hallstrom, Hansen, Hardin, Holdcroft, Hughes, Ibach, Jacobson, Kauth, Lippincott, Lonowski, McKeon, Meyer, Moser, Murman, Riepe, Sanders, Sorrentino, Storer, Storm, Strommen, von Gillern, Wordekemper

Not voting (8): Arch, Bostar, Cavanaugh, M., Dover, Fredrickson, Hunt, Prokop, Quick

05/09/2025 · Sanders AM1360 adopted · 33-0-16 · Failed

Yea (33): Andersen, Arch, Ballard, Bosn, Bostar, Brandt, Cavanaugh, J., Clements, Clouse, DeBoer, DeKay, Dorn, Dover, Dungan, Guereca, Hansen, Hardin, Holdcroft, Ibach, Jacobson, Kauth, Lippincott, Moser, Quick, Raybould, Riepe, Rountree, Sanders, Sorrentino, Storm, Strommen, von Gillern, Wordekemper

Not voting (16): Armendariz, Cavanaugh, M., Conrad, Fredrickson, Hallstrom, Hughes, Hunt, Juarez, Lonowski, McKeon, McKinney, Meyer, Murman, Prokop, Spivey, Storer

05/09/2025 · Dungan FA200 lost · 16-28-5 · Failed

Yea (16): Bostar, Brandt, Cavanaugh, J., Cavanaugh, M., Conrad, DeBoer, Dungan, Fredrickson, Guereca, Hunt, Juarez, McKinney, Prokop, Raybould, Rountree, Spivey

Nay (28): Andersen, Arch, Ballard, Bosn, Clements, Clouse, DeKay, Dorn, Dover, Hansen, Hardin, Holdcroft, Hughes, Ibach, Jacobson, Kauth, Lippincott, Lonowski, Meyer, Moser, Murman, Riepe, Sanders, Sorrentino, Storm, Strommen, von Gillern, Wordekemper

Not voting (5): Armendariz, Hallstrom, McKeon, Quick, Storer

05/09/2025 · Advanced to Enrollment and Review for Engrossment · 28-6-15 · Passed

Yea (28): Andersen, Arch, Ballard, Brandt, Clements, Clouse, DeKay, Dorn, Hansen, Hardin, Holdcroft, Hughes, Ibach, Jacobson, Kauth, Lippincott, Lonowski, Meyer, Moser, Murman, Raybould, Riepe, Sanders, Sorrentino, Storm, Strommen, von Gillern, Wordekemper

Nay (6): Cavanaugh, M., DeBoer, Dungan, Guereca, McKinney, Rountree

Not voting (15): Armendariz, Bosn, Bostar, Cavanaugh, J., Conrad, Dover, Fredrickson, Hallstrom, Hunt, Juarez, McKeon, Prokop, Quick, Spivey, Storer

04/29/2025 · Revenue AM1203 adopted · 32-11-6 · Failed

Yea (32): Andersen, Arch, Armendariz, Ballard, Bosn, Clements, Clouse, Conrad, DeKay, Dover, Hallstrom, Hansen, Hardin, Holdcroft, Hughes, Ibach, Jacobson, Kauth, Lippincott, Lonowski, Meyer, Moser, Murman, Quick, Riepe, Sanders, Sorrentino, Storer, Storm, Strommen, von Gillern, Wordekemper

Nay (11): Bostar, Brandt, Cavanaugh, J., Cavanaugh, M., Dungan, Guereca, Hunt, Juarez, Prokop, Raybould, Rountree

Not voting (6): DeBoer, Dorn, Fredrickson, McKeon, McKinney, Spivey

04/29/2025 · Revenue AM1202 adopted · 42-0-7 · Failed

Yea (42): Andersen, Arch, Armendariz, Ballard, Bosn, Bostar, Brandt, Cavanaugh, J., Clements, Clouse, Conrad, DeBoer, DeKay, Dorn, Dover, Dungan, Fredrickson, Guereca, Hallstrom, Hardin, Holdcroft, Hunt, Ibach, Jacobson, Juarez, Kauth, Lippincott, Lonowski, Meyer, Moser, Murman, Prokop, Quick, Raybould, Riepe, Rountree, Sanders, Sorrentino, Storer, Storm, von Gillern, Wordekemper

Not voting (7): Cavanaugh, M., Hansen, Hughes, McKeon, McKinney, Spivey, Strommen

04/29/2025 · Quick AM1107 adopted · 42-0-7 · Failed

Yea (42): Andersen, Arch, Armendariz, Ballard, Bosn, Bostar, Brandt, Cavanaugh, J., Cavanaugh, M., Clements, Clouse, Conrad, DeBoer, DeKay, Dover, Dungan, Fredrickson, Guereca, Hallstrom, Hardin, Holdcroft, Hunt, Ibach, Jacobson, Juarez, Kauth, Lippincott, Lonowski, McKinney, Meyer, Moser, Murman, Quick, Raybould, Riepe, Rountree, Sanders, Sorrentino, Spivey, Storm, von Gillern, Wordekemper

Not voting (7): Dorn, Hansen, Hughes, McKeon, Prokop, Storer, Strommen

04/29/2025 · Advanced to Enrollment and Review Initial · 39-0-10 · Passed

Yea (39): Andersen, Arch, Armendariz, Ballard, Bosn, Bostar, Brandt, Clements, Clouse, Conrad, DeBoer, DeKay, Dorn, Dover, Guereca, Hallstrom, Hardin, Holdcroft, Hunt, Ibach, Jacobson, Juarez, Kauth, Lippincott, Lonowski, Meyer, Moser, Murman, Prokop, Quick, Raybould, Riepe, Rountree, Sanders, Sorrentino, Storer, Storm, von Gillern, Wordekemper

Not voting (10): Cavanaugh, J., Cavanaugh, M., Dungan, Fredrickson, Hansen, Hughes, McKeon, McKinney, Spivey, Strommen

Every roll call as the Legislature recorded it, with each member's vote by name.

Sponsors (1)

Amendments (11)

AmendmentDateOutcomeDescription
AM1255not adoptedRaybould AM1255
AM1311not adoptedSorrentino AM1311
AM1640not adoptedCavanaugh, M. AM1640
AM994not adoptedRevenue AM994
FA200not adoptedDungan FA200
FA289not adoptedCavanaugh, M. FA289
FA80not adoptedSanders FA80
AM1107adoptedQuick AM1107
AM1107adoptedRevenue AM1202 Quick AM1107
AM1203adoptedRevenue AM1203
AM1360adoptedSanders AM1360

Fiscal Notes & Statements (7)

The Legislature's own companion documents; each link opens the official copy.

Committees (1)

CommitteeReferred
Referred to Revenue Committee01/24/2025

Related Bills (0)

No related bill information was received for LB647.

All data on this page comes from our own database (legislation.states_* tables), scraped from the Nebraska Legislature's website 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; no published ideology measurement of its members is in our database, so nothing on this page places anyone on a left-right axis. Every meter is a roll-call tally, labeled (Vote Record); the pink share of a vote bar is the nay votes - the votes withheld.