Legislation: batch C — MO MS MT NC ND NE NH NJ NM NV

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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---
type: "Bill"
title: "Update references to the Internal Revenue Code"
description: "Update references to the Internal Revenue Code"
jurisdiction: "us/states/ne"
legislature: "Nebraska Legislature"
session: "105"
identifier: "LB 1091"
citation: "Nebraska LB 1091 (105)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Smith"]
version_count: 3
action_count: 13
vote_count: 2
first_action: "2018-01-18"
last_action: "2018-04-18"
source: "openstates"
source_identifier: "ocd-bill/b168d416-9608-49c2-af72-b41b672098ad"
source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2018"
source_hash: "44260f36d0534f2a244f5a31c0f0a23fbaf988b1d77cb0c5524f572e272f4426"
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 1091 (105) — Update references to the Internal Revenue Code
## 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/LB1091.pdf)
2. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/105/PDF/Final/LB1091.pdf)
3. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/105/PDF/Slip/LB1091.pdf)
## Votes
- Advanced to Enrollment and Review Initial — **32–0** (pass) · legislature
- Passed on Final Reading with Emergency Clause 48-0-1 — **48–0** (pass) · legislature
## Sponsors
- Smith — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2018-04-18** Approved by Governor on April 11, 2018 `executive-signature`
- **2018-04-06** Presented to Governor on April 06, 2018 `executive-receipt`
- **2018-04-06** President/Speaker signed `passage`
- **2018-04-06** Passed on Final Reading with Emergency Clause 48-0-1 `passage`
- **2018-04-03** Placed on Final Reading `reading-3`
- **2018-03-28** Advanced to Enrollment and Review for Engrossment
- **2018-03-23** Placed on Select File `filing`
- **2018-03-21** Advanced to Enrollment and Review Initial
- **2018-02-21** Speaker priority bill
- **2018-02-14** Placed on General File `filing`
- **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/b168d416-9608-49c2-af72-b41b672098ad`. Confidence: reported (aggregated from official Nebraska legislature records).