[{"_1":2,"_100":-5,"_101":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76,88],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6358502,"mediaKeyId","2212383-a1e31c46b1c4a07fa785e08279795e21","parentId",2212383,"title","Senators consider capping premium-cigar excise tax to help brick-and-mortar retailers","audioSeconds",1811,"startMs",3537000,"endMs",5348000,"viewUrl","/Search/View?dp=1&key=2212383-a1e31c46b1c4a07fa785e08279795e21&start=3537&end=5348","thumbnailUrl","https://assets.pipeline.soar.com/2212383-a1e31c46b1c4a07fa785e08279795e21/thumbnail_3537000.jpg","articleUrl","/articles/6358502/Nebraska/Senators-consider-capping-premium-cigar-excise-tax-to-help-brick-and-mortar-retailers","mediaUrl","https://secure.pipeline.soar.com/6358502-81306abd67d4b38139f72fb20aa393f5/orig.mp4?Expires=1771152287&Signature=bxPTJ1kPIPuspotaq45s8gix0r1JJEMiYsX7jYrsgkfZmxaJv98txeQxc0Qs0cEspOK2XtvyyT3CVdHkuCIRcUETJGpd2Nin8hBIsVwat7xnX0qt7BTLsjR2mS2i5Uk9b1awyc~wP7j8P13pEJYhNStdA~Pv3WOlxBtVgyt8Q7LqpJ4-PblC4Si9mJNifx-ac-ZXaF0WjI9W3lq9JwrHu~tZerMhh2B-BOT4DtcE1laqCmxQP8s7yknm-MGsOIltRN3QUhnnRkJhhdlLpn5rqK79viMuOtDimMtdTD3l9MnypyfvKG9qE~K-brv2T1T7fyw5zY~rjj9e0UEEapTj1A__&Key-Pair-Id=KUT5TJCACFTXG","author","Nebraska Legislature","date","2025-01-31T00:00:00Z","article","Senator Dave Wardekamper introduced LB 212 to the Revenue Committee, proposing a $0.50-per-cigar cap on the current 20% ad valorem excise tax for premium cigars. Under the sponsor’s description, the bill would leave the 20% rate in place but limit the tax liability to $0.50 on any cigar for which 20% of the price would exceed that cap.

Wardekamper told senators the measure is intended to help Nebraska brick-and-mortar tobacconists and cigar lounges compete with online sellers and neighboring states with lower or capped cigar taxes. \"This proposed cap is a proven policy solution that has been adopted in 15 states across the country,\" he said, and he cited Iowa and Michigan as examples. The sponsor and industry witnesses stressed the change applies only to premium cigars and does not alter taxes on cigarettes or other tobacco products.

Proponents from the industry and local retailers described the bill as a \"shop local\" measure. Tony Goins, co-owner of the Capital Cigar Lounge, summarized the argument: \"I mean, that's what it comes down to. It's a shop local bill.\" Industry witnesses and the Cigar Association of America told the committee they expect state revenue might recover dynamically if consumers return to in-state shops, and some states that enacted caps later saw increased local sales.

Committee members probed the fiscal and administrative implications. The committee’s fiscal estimate shown in the hearing record was approximately $500,000 in projected revenue loss under a static model; proponents disputed the static assumption and argued a dynamic effect could offset the loss. Senators asked whether the state could instead require online and out-of-state sellers to collect the tax; witnesses said enforcing remote-operator collection is technically feasible but more administratively complex and that doing so could require licensing, registration and Department of Revenue resources.

Questions also addressed the consumer market: the sponsor said the cap would affect higher-priced premium cigars (for example, the cap applies where a cigar’s price exceeds $2.50); witnesses and senators noted that many premium cigars sell substantially above that price and that local shops also provide in-store services and controlled retail environments that make underage purchase harder.

No immediate committee vote was taken. The sponsor said he was willing to work with members and the Department of Revenue on implementation language and possible amendments to ensure online sellers are treated equitably. The written record for the hearing included one proponent letter and five opponent letters.","mediaType","Video","parentTitle","Revenue Committee January 31, 2025","oneSentenceSummary","LB 212 would cap the 20% ad valorem excise tax on premium cigars at $0.50 per cigar to help Nebraska cigar shops compete with online sellers; proponents said the change would level the playing field and could boost in‑state sales, while senators questioned the bill’s $500,000 fiscal note and the logistics of collecting tax on remote sales.","taxTitle","2025 Legislature NE, Nebraska","taxId",77675,"location","Nebraska","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":81,"_47":82,"_49":83,"_51":84,"_53":85,"_55":56,"_57":58,"_59":86,"_61":62,"_63":64,"_65":87,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6358508,"Committee hears cleanup bill to clarify sports facility \"turn back\" process and lease terms",851,2579000,3430000,"/Search/View?dp=1&key=2212383-a1e31c46b1c4a07fa785e08279795e21&start=2579&end=3430","https://assets.pipeline.soar.com/2212383-a1e31c46b1c4a07fa785e08279795e21/thumbnail_2579000.jpg","/articles/6358508/Nebraska/Committee-hears-cleanup-bill-to-clarify-sports-facility-turn-back-process-and-lease-terms","https://secure.pipeline.soar.com/6358508-8ae769045dc30056491618fce1cfcb1f/orig.mp4?Expires=1771152287&Signature=SjB5oJvFjGe4EcYuLh0V9SER3EqOBtTHpGHrlwykXBSgIadMOTjIxsoNmv-pso-20ayd8JysXObl4ia2LgtZlO3KMEXVc62hvQh0k~u7VyXeKsulrgY~77ryf1UvvCypCzibCgPHCNC1glWQtVaPe68C1Bjdp~MnNrlBdYt4JG3qfqN8SJdtwbFbD2sOdQZmTdDou7H4~2yw-RPhjCNb2T7ZaQSjcbhvJGivQ2YZthUegOzTPR16hymvlXGl1cJjXGwMMhy0SJip9t~HONmp2KENi-jIZ3veQZsylB4eamsftIMT9GOgH0CUoWqwc-am-CQUywrJ4ueu-9ng~xMoeQ__&Key-Pair-Id=KUT5TJCACFTXG","Senator Tony Sorrentino told the Revenue Committee that LB 314 is a cleanup bill to clarify provisions in the Sports Facility Financing Assistance Act that govern so-called \"turn back\" sales-tax districts for qualifying sports facilities. The bill would clarify when co-applicants — a political subdivision and a nonprofit organization — may apply for turn back funds, and would limit lease terms for public use of a privately owned sports facility to no more than 20 years.

Sorrentino described the application timeline and eligibility currently in law: the turn back zone measures increased sales tax revenue within 600 yards of a qualifying facility, comparing 24 months before construction to 48 months after completion. He said LB 314 would allow co-applicants to apply earlier once both applicants have approved a resolution to acquire, construct, equip or improve a facility, and would rescind approval if construction is not completed within 24 months. \"If the co applicants are approved by the board, if the building is not completed within 24 months, the approval is rescinded,\" Sorrentino told the committee.

The bill also adds an explicit cap on the length of any lease for governmental use of the facility: no more than 20 years. Sorrentino said the original statute did not specify a lease period and the addition is intended as a reasonable limit.

Anthony Carrow, director of Nebraska League Volleyball, testified in support and described the potential economic impact of new indoor sports facilities. Carrow said Nebraska’s events draw teams and visitors from across the country and Canada and estimated the association’s Presidents’ Day Classic brings almost $10,000,000 in annual economic impact to Omaha; he said the organization turned away nearly 100 teams this year because of lack of space, representing an estimated $1,700,000 loss in 2025 economic impact.

Committee members asked clarifying questions about ownership, how turn back dollars can be used, and the practical effect of authorizing leases to private facilities. Sorrentino said the bill does not rewrite the statute’s core purposes but clarifies applicant order, timing, and the permitted uses of state assistance: leasing a facility for governmental use, promoting public sporting events, or repaying debt issued by a nonprofit co-applicant with voter approval.

No opponents testified in the hearing and Senator Sorrentino waived his closing remarks. The committee took no formal vote during the hearing; staff and the introducer left the committee with the option to refine language if members request further clarification on ownership thresholds or other technical details.","Senator Tony Sorrentino presented LB 314 to clarify when public/private co-applicants may seek turn back sales-tax funds for sports facilities and to cap lease terms at 20 years; proponents said improved clarity would help development and cited sizable local economic impacts from youth sports events.",{"_33":89,"_35":36,"_37":38,"_39":90,"_41":91,"_43":92,"_45":93,"_47":94,"_49":95,"_51":96,"_53":97,"_55":56,"_57":58,"_59":98,"_61":62,"_63":64,"_65":99,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6358513,"Revenue committee hears bill to exempt state sales tax on residential utilities",2347,209000,2556000,"/Search/View?dp=1&key=2212383-a1e31c46b1c4a07fa785e08279795e21&start=209&end=2556","https://assets.pipeline.soar.com/2212383-a1e31c46b1c4a07fa785e08279795e21/thumbnail_209000.jpg","/articles/6358513/Nebraska/Revenue-committee-hears-bill-to-exempt-state-sales-tax-on-residential-utilities","https://secure.pipeline.soar.com/6358513-103e7d5e299d64192827ef31f44fd9b9/orig.mp4?Expires=1771152287&Signature=BPd5xDYghu7wbhaV3ZnmIeppOIwvHZpEqDQqZnaoW6Pvi6IgFLJdFY~jqj3W5DxS4oP8t-msBFFd9Nj-EhJAkainNN3LoB1vs0uE2t3R~SQ3W7d-B8Y74v~rIn3Q2ulIf~kVjpxbKPJvmjaIEZf~cZNspzkTh0CmAE2-7TEy9Z7NpA6zvEKkJ7lTL4PiwUrtuwSxEEmYJiDm6KrEYLixYYSmLWBWW1xSlfcXvtVgMHvyo9ixvov5oarUH8zR8WXpbmECBaL9BxjOjr2L6VeEnFA7w6JBaw2~9I-D2SiMtB2Dq8x35eAWwTpHvATftR2Rly9o37HbUatVtmQ7LARjWw__&Key-Pair-Id=KUT5TJCACFTXG","Senators in the Nebraska Legislature’s Revenue Committee heard testimony on LB 117 and AM 100, a bill that would exempt the 5.5% state sales tax on residential utilities such as electricity, natural gas, propane and sewer service at a primary residence or at commercial properties primarily made up of residential units. Senator Rick Holcroft introduced the bill and asked the committee for a timely vote to advance it to the full Legislature.

The bill’s supporters told the committee that exempting state sales tax on utilities would reduce household costs and protect low-income families from spikes in energy prices. “Utilities are a necessity and not a luxury,” Senator Rick Holcroft said in his opening remarks. Proponent witnesses — including Nebraska’s Public Advocate for natural gas ratepayers, industry representatives and Senator LuAnn Linehan — said the exemption is consistent with other exemptions the state already allows for essential goods and that many neighboring states exempt residential utilities at the state level.

Opponents and questioning senators pressed on the bill’s fiscal effects and local impacts. Lynn Rex, appearing for the League of Nebraska Municipalities, warned that 265 municipalities in the state use a voter-approved local option sales tax and said removing the state portion would still leave a sizable local revenue change to manage. Rex urged the committee to advance AM 100, which the introducer described as language that “tidies up” the bill and clarifies it applies only to the state portion, not local option sales taxes.

Committee discussion focused on two core tensions: how to pay for the exemption and whether to leave local option taxes intact. Senator Jacobson and other members said constituents consistently cite property tax as their top concern and questioned whether the state can afford a large new exemption. Holcroft and proponents acknowledged a large fiscal note — discussed in the hearing as roughly $130 million to $140 million to the state — and suggested phased approaches (for example, exempting one utility at a time) or identifying offsetting changes to the tax base.

Proponents argued additional policy benefits beyond immediate relief: promoting energy efficiency, buffering households against weather-driven price spikes and aligning Nebraska with many other states that exempt residential utilities. Chris Dibbern, the Nebraska Public Advocate for natural gas ratepayers, told the committee that more than 30 states exempt some utility services for residential customers and framed the bill as an affordability measure, particularly for elderly and low-income households.

Committee members also raised administrative and interstate concerns: whether phasing or partial exemptions would create issues under interstate tax agreements and whether the Department of Revenue could implement changes cleanly. Several senators suggested working to repeal or revise other exemptions to create offsets rather than adding net new tax cuts into a budget already under strain.

At the close of testimony the committee recorded 11 proponent letters, seven opponent letters and one neutral written comment. No formal committee vote occurred during the hearing. The committee did not make a final decision; staff and members indicated willingness to work with the introducer on the amendment language and possible phase-in or offsets.

The bill record shows the introducer offered AM 100 to limit the exemption to the state’s 5.5% sales tax rate and preserve local option sales taxes; proponents urged adoption of AM 100 and asked the committee to advance the bill to the floor.","Senators and witnesses debated LB 117 and AM 100, which would exempt the 5.5% state sales tax on residential electricity, natural gas, propane and sewer service while leaving local option sales taxes intact; proponents argued it eases household costs, opponents warned of a large fiscal impact on municipalities and the state budget.","actionData","errors"]

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Senators consider capping premium-cigar excise tax to help brick-and-mortar retailers

Committee hears cleanup bill to clarify sports facility "turn back" process and lease terms

Revenue committee hears bill to exempt state sales tax on residential utilities