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

legislation/us/states/ne/107/lb-387.md

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+---
+type: "Bill"
+title: "Change provisions relating to the taxation of military retirement benefits"
+description: "Change provisions relating to the taxation of military retirement benefits"
+jurisdiction: "us/states/ne"
+legislature: "Nebraska Legislature"
+session: "107"
+identifier: "LB 387"
+citation: "Nebraska LB 387 (107)"
+classification: ["bill"]
+subjects: []
+status: "enacted"
+primary_sponsors: ["Brewer"]
+version_count: 3
+action_count: 26
+vote_count: 4
+first_action: "2021-01-14"
+last_action: "2021-05-27"
+source: "openstates"
+source_identifier: "ocd-bill/d6bedfa5-4146-437d-b962-77e0ebf6f8a0"
+source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2021"
+source_hash: "b3fcc59340e2e7ac97fb57d1cbd6cd875d6a05f72dbd097866db702d74fabcda"
+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 387 (107) — Change provisions relating to the taxation of military retirement benefits
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **Introduced** (filed) — [source](https://nebraskalegislature.gov/FloorDocs/107/PDF/Intro/LB387.pdf)
+2. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/107/PDF/Final/LB387.pdf)
+3. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/107/PDF/Slip/LB387.pdf)
+
+## Votes
+
+- Advanced to Enrollment and Review Initial — **45–0** (pass) · legislature
+- Passed on Final Reading 47-0-2 — **47–0** (pass) · legislature
+- Cavanaugh, M. MO76 failed — **0–48** (fail) · legislature
+- Revenue AM291 adopted — **45–0** (fail) · legislature
+
+## Sponsors
+
+- Brewer — primary (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2021-05-27** Provisions/portions of LB6 amended into LB387 by AM291
+- **2021-05-26** Approved by Governor on May 25, 2021 `executive-signature`
+- **2021-05-26** Correction
+- **2021-05-19** Presented to Governor on May 19, 2021 `executive-receipt`
+- **2021-05-19** President/Speaker signed `passage`
+- **2021-05-19** Passed on Final Reading 47-0-2 `passage`
+- **2021-05-19** Dispensing of reading at large approved
+- **2021-05-19** Cavanaugh, M. MO76 failed
+- **2021-05-19** Cavanaugh, M. MO76 Recommit to the Revenue Committee filed `filing`
+- **2021-03-23** Placed on Final Reading `reading-3`
+- **2021-03-22** Wayne name added
+- **2021-03-22** Advanced to Enrollment and Review for Engrossment
+- **2021-03-12** Placed on Select File `filing`
+- **2021-03-10** Lindstrom name added
+- **2021-03-10** Advanced to Enrollment and Review Initial
+- **2021-03-10** Revenue AM291 adopted
+- **2021-03-03** Arch name added
+- **2021-02-25** Revenue AM291 filed `filing`
+- **2021-02-25** Placed on General File with AM291 `filing`
+- **2021-02-05** Slama name added
+- **2021-02-03** Hansen, B. name added
+- **2021-01-21** Blood name added
+- **2021-01-21** Notice of hearing for January 29, 2021
+- **2021-01-20** Referred to Revenue Committee `referral-committee`
+- **2021-01-15** Gragert priority bill
+- **2021-01-14** 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/d6bedfa5-4146-437d-b962-77e0ebf6f8a0`. Confidence: reported (aggregated from official Nebraska legislature records).
+