The Revenue Committee is responsible for processing legislation involving the following subject areas:

• sales and use tax
• income tax
• property tax; homestead exemption; valuation of property
• motor fuels tax; aircraft fuel
• miscellaneous taxes; cigarette; liquor; insurance premiums; parimutuel; inheritance; highway bonds; franchise; severance
• Department of Revenue; State Tax Commissioner
• tax incentives
• revenue forecasting

During session, the Revenue Committee meets on Wednesdays, Thursdays and Fridays in Room 1524 on the 1st Floor of the Capitol.

Nebraska’s unique Unicameral Legislature relies heavily on the “second house” – the citizens of the State of Nebraska. Ensuring that members of the public have the opportunity to have their voices heard is vital to the legislative process. The link below explains the ways for citizens to share their views on a bill with the Legislature.

Public Input Options.

The Legislature will no longer be accepting written, submitted testimony prior to the committee hearing. To appear on the transcript, a testifier must physically appear before a committee and be available to answer questions from the committee members.

In Person Testimony

As always, persons attending a public hearing in person will have an opportunity to present verbal testimony to the committee.

Position Comments for the Public Hearing Record

If you are not testifying in person at a public hearing on a bill or resolution and would like to submit written comments to be included in the official hearing record as an exhibit, you will find a link to submit your comments online on the chamber viewer page for each bill or resolution. Comments are allowed once a bill has been scheduled for public hearing and must be submitted prior to 12:00 p.m. CST on the last work day prior to the public hearing to be included in the official hearing record.

The comments submitted online prior to the deadline and identified as comments for the public hearing record will be the only method for submission of official hearing record comments other than testifying in person.

Letters and comments submitted via email or hand-delivered to the Committee Chair or Committee Members will no longer be included as part of the hearing record although they are a viable option for communicating your views with an individual senator.

Submission of Online Comments

In order to facilitate public input on legislation, a feature was added to the Nebraska Legislature’s website for submission of written comments on pending legislation on the Legislature’s website at any stage of the process. 

For more information, please see the Legislature’s Public Input Options page at https://nebraskalegislature.gov/committees/public-input.php

• Chapter 77 -Revenue and Taxation