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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legislation/us/states/ne/105/lb-1090.md

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+---
+type: "Bill"
+title: "Change provisions relating to income tax brackets, personal exemptions, standard deductions, and itemized deductions"
+description: "Change provisions relating to income tax brackets, personal exemptions, standard deductions, and itemized deductions"
+jurisdiction: "us/states/ne"
+legislature: "Nebraska Legislature"
+session: "105"
+identifier: "LB 1090"
+citation: "Nebraska LB 1090 (105)"
+classification: ["bill"]
+subjects: []
+status: "enacted"
+primary_sponsors: ["Smith"]
+version_count: 3
+action_count: 33
+vote_count: 4
+first_action: "2018-01-18"
+last_action: "2018-04-18"
+source: "openstates"
+source_identifier: "ocd-bill/5973d9e5-dde3-48f1-862e-8eb778fcffd9"
+source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2018"
+source_hash: "aec22e9af433a467ec0ea29d13ec5023f02408fc20c936b0be1b0b14760b2ec8"
+vintage: "2026-07-01"
+source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
+retrieved_at: "2026-07-06"
+confidence: "reported"
+tags: ["legislation", "bill", "us-ne"]
+---
+
+# Nebraska LB 1090 (105) — Change provisions relating to income tax brackets, personal exemptions, standard deductions, and itemized deductions
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **Introduced** (filed) — [source](https://nebraskalegislature.gov/FloorDocs/105/PDF/Intro/LB1090.pdf)
+2. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/105/PDF/Final/LB1090.pdf)
+3. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/105/PDF/Slip/LB1090.pdf)
+
+## Votes
+
+- Advanced to Enrollment and Review Initial — **38–0** (pass) · legislature
+- Passed on Final Reading 44-0-5 — **44–0** (pass) · legislature
+- Krist AM2255 lost — **12–24** (fail) · legislature
+- Chambers MO251 failed — **5–21** (fail) · legislature
+
+## Sponsors
+
+- Smith — primary (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2018-04-18** Approved by Governor on April 17, 2018 `executive-signature`
+- **2018-04-11** Presented to Governor on April 11, 2018 `executive-receipt`
+- **2018-04-11** President/Speaker signed `passage`
+- **2018-04-11** Passed on Final Reading 44-0-5 `passage`
+- **2018-04-11** Krist AM2754 withdrawn
+- **2018-04-11** Krist FA121 withdrawn
+- **2018-04-11** Motion to return to Select File withdrawn `filing`
+- **2018-04-11** Smith AM1705 withdrawn
+- **2018-03-28** Krist AM2754 filed `filing`
+- **2018-03-20** Placed on Final Reading `reading-3`
+- **2018-03-20** Krist FA121 filed `filing`
+- **2018-03-15** Advanced to Enrollment and Review for Engrossment
+- **2018-03-15** Smith AM1703 withdrawn
+- **2018-03-15** Enrollment and Review ER125 adopted
+- **2018-03-12** Enrollment and Review ER125 filed `filing`
+- **2018-03-12** Placed on Select File with ER125 `filing`
+- **2018-03-08** Advanced to Enrollment and Review Initial
+- **2018-03-08** Chambers MO250 withdrawn
+- **2018-03-08** Chambers MO250 pending
+- **2018-03-08** Chambers MO250 Indefinitely postpone filed `filing`
+- **2018-03-08** Chambers MO251 failed
+- **2018-03-08** Chambers MO251 Reconsider the vote on AM2255 filed `filing`
+- **2018-03-08** Krist AM2255 lost
+- **2018-03-08** Krist AM2255 filed `filing`
+- **2018-03-08** Smith AM1704 withdrawn
+- **2018-02-21** Placed on General File `filing`
+- **2018-02-20** Smith AM1705 filed `filing`
+- **2018-02-20** Smith AM1703 filed `filing`
+- **2018-02-20** Smith AM1704 filed `filing`
+- **2018-02-20** Revenue priority bill
+- **2018-01-31** Notice of hearing for February 07, 2018
+- **2018-01-22** Referred to Revenue Committee `referral-committee`
+- **2018-01-18** Date of introduction `introduction`
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/5973d9e5-dde3-48f1-862e-8eb778fcffd9`. Confidence: reported (aggregated from official Nebraska legislature records).
+