Revenue Committee
January 22, 2025
Committee Chair: Sen. von Gillern | Bills Heard: 3 | Full Transcript (PDF)
LB78: Domestic Violence and Trafficking Victim Housing Assistance Fund
Introduced by: Sen. Eliot Bostar | Testimony: 8 proponents, 1 opponents, 1 neutral | Read bill text (PDF)
Bostar's housing bill for abuse survivors advances with broad support, one industry concern. LB78 would create a dedicated fund for domestic violence and trafficking victims' housing costs by raising the documentary stamp tax by $0.07, generating roughly $830,000 in year one and $1.1 million by 2027.
Why it matters: Housing is the single largest barrier preventing abuse survivors from escaping dangerous situations. Advocates testified that 92% of victim assistance requests are housing-related, yet no dedicated state funding exists. Without safe housing, survivors face homelessness, further victimization, or return to abusers.
What they're saying: - Proponents: "Housing is the foundation for economic security," said Jo Bair of enCourage Advocacy Center. A domestic violence survivor testified it would have taken her five years to save the $1,217 needed for initial housing costs. Police and shelter operators described survivors turning to survival sex, substance abuse, and death due to housing insecurity. - Opponents: The Nebraska Realtors Association worried the documentary stamp tax is becoming the default funding source for state priorities. They urged using general funds instead and suggested redirecting the $8 million already in the Affordable Housing Trust Fund.
By the numbers: 28 written proponents, 1 opponent, 0 neutral. In 2024, Lincoln Police investigated 1,540 domestic assault cases and 32 human trafficking cases. One rural program saw emergency shelter nights drop 77% in one year due to federal funding cuts.
What's next: No vote was taken. The committee may consider a NACO suggestion to increase the tax increase from $0.07 to $0.10 to ease county administrative calculations.
Committee sentiment: Supportive: Sen. Kauth, Sen. Sorrentino, Sen. Jacobson, Sen. Murman, Sen. Dungan
Sentiment estimated from questions and comments — not stated positions.
LB8: Sustainable Aviation Fuel Tax Credit
Introduced by: Sen. George Dungan | Testimony: 6 proponents, 0 opponents, 0 neutral | Read bill text (PDF)
Dungan's sustainable aviation fuel bill gets industry backing, committee skepticism on costs. LB8 would enhance Nebraska's SAF tax credit by making it refundable, removing annual caps, and extending the claiming period—changes designed to attract production facilities to the state.
Why it matters: The global SAF market is projected to reach $16 billion by 2030, and Nebraska is positioned to capture significant production due to its agricultural base and western location. Multiple companies have expressed interest in building plants here, but the current credit structure isn't competitive enough. SAF reduces aviation emissions by up to 80%.
What they're saying: - Proponents: "This is going to be a massive part of the future production of renewable fuels," Dungan said. Gevo plans a $2 billion plant producing 60 million gallons annually with 100 permanent jobs. Agricultural groups emphasized new markets for corn and soybeans. Federal credits may sunset; state incentives provide stability. - Skeptics: Sen. Jacobson pressed on fiscal impact, noting the fiscal note estimates potential $200 million cost by 2029. He asked what caps or guardrails should apply. Dungan acknowledged the committee will need "tough conversations" about tax credits but said the industry must first be incentivized to invest.
By the numbers: 6 online proponent comments, zero opponents. DG Fuels' final investment decision won't come until 2026-27. Interconnection timelines for renewable power: 5-9 years minimum. One proposed plant would use 38 million bushels of corn annually.
What's next: No vote was taken. Dungan indicated willingness to discuss caps and guardrails in future conversations, but emphasized the bill must pass first to attract industry investment.
Committee sentiment: Supportive: Sen. Sorrentino, Sen. Ibach, Sen. von Gillern, Sen. Bostar, Sen. Murman Skeptical: Sen. Jacobson
Sentiment estimated from questions and comments — not stated positions.
LB194: Documentary Stamp Tax Exemption for Family Real Estate Transfers
Introduced by: Sen. Tony Sorrentino | Testimony: 2 proponents, 0 opponents, 0 neutral | Read bill text (PDF)
Sorrentino's clarification bill aims to restore documentary stamp tax exemption for family estate planning. LB194 would clarify that real estate transfers between family members for estate planning purposes—including transfers to single-member LLCs—qualify for the documentary stamp tax exemption when no consideration is exchanged.
Why it matters: The Department of Revenue recently reinterpreted the exemption to exclude transfers to LLCs, departing from decades of practice. This creates inconsistency among counties and forces families to pay thousands in unexpected filing fees for routine estate planning transfers where control and substance remain unchanged.
What they're saying: - Proponents: The Nebraska State Bar Association and county officials support the bill as a necessary clarification. "This is form over substance," Sorrentino said. The exemption has existed since the 1960s and reflects longstanding legislative intent. Estate planning tools have evolved to include LLCs, but the substance of family transfers remains unchanged.
By the numbers: Zero fiscal note. The bill passed committee unanimously last year (8-0) but was not added to the consent calendar.
What's next: No vote was taken. The bill received no opponent or neutral testimony. Chair von Gillern acknowledged the committee's prior oversight and expressed intent to advance it this year.
Committee sentiment: Supportive: Sen. von Gillern
Sentiment estimated from questions and comments — not stated positions.
Session Notes
The Revenue Committee hearing was held on January 22, 2025. Committee Chair von Gillern noted that the agenda was reordered from the posted order. The committee heard three bills: LB78 (domestic violence housing fund), LB8 (sustainable aviation fuel tax credit), and LB194 (documentary stamp tax exemption clarification). No votes were taken on any bills during the hearing. The committee used a 5-minute light system for all testifiers. Pages Lauren Nittler and Jessica Vihstadt assisted the committee. Legal counsel Charles Hamilton and committee clerk Linda Schmidt were present. Sovida Tran, another counsel member, was on reserve duty for military service.
Generated by NE Wire Service | Source: Nebraska Legislature Transcribers Office This is an AI-generated summary. Verify all claims against the official transcript.