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

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

legislation/us/states/ne/108/lb-727.md

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+---
+type: "Bill"
+title: "Change provisions relating to revenue and taxation"
+description: "Change provisions relating to revenue and taxation"
+jurisdiction: "us/states/ne"
+legislature: "Nebraska Legislature"
+session: "108"
+identifier: "LB 727"
+citation: "Nebraska LB 727 (108)"
+classification: ["bill"]
+subjects: []
+status: "enacted"
+primary_sponsors: ["Linehan"]
+version_count: 8
+action_count: 120
+vote_count: 12
+first_action: "2023-01-18"
+last_action: "2023-06-06"
+source: "openstates"
+source_identifier: "ocd-bill/2d77e244-c435-4664-957a-988ba7b7f29f"
+source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2023"
+source_hash: "67ce970f5d87bda4a7351e6752a0528f31e5613ae89eccaa15db311b738afa47"
+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 727 (108) — Change provisions relating to revenue and taxation
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **Introduced** (filed) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/Intro/LB727.pdf)
+2. **Armendariz AM1942** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/AM/AM1942.pdf)
+3. **Enrollment and Review ER34** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/AM/ER34.pdf)
+4. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/Final/LB727.pdf)
+5. **Linehan AM1396** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/AM/AM1396.pdf)
+6. **Linehan AM1905** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/AM/AM1905.pdf)
+7. **Revenue AM1152** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/AM/AM1152.pdf)
+8. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/Slip/LB727.pdf)
+
+## Votes
+
+- Linehan AM1396 adopted — **40–0** (fail) · legislature
+- Conrad MO806 failed — **0–40** (fail) · legislature
+- Blood AM1785 lost — **14–25** (fail) · legislature
+- Advanced to Enrollment and Review Initial — **44–0** (pass) · legislature
+- Cavanaugh, M. AM1457 lost — **0–31** (fail) · legislature
+- Cavanaugh, M. AM1456 lost — **0–27** (fail) · legislature
+- Linehan AM1905 adopted — **38–0** (fail) · legislature
+- Armendariz AM1942 adopted — **39–0** (fail) · legislature
+- Cavanaugh, M. AM1452 lost — **0–34** (fail) · legislature
+- Revenue AM1152 adopted — **37–0** (fail) · legislature
+- Cavanaugh, M. MO1058 failed — **0–24** (fail) · legislature
+- Passed on Final Reading with Emergency Clause 46-0-3 — **46–0** (pass) · legislature
+
+## Sponsors
+
+- Linehan — primary (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2023-06-01** Provisions/portions of LB809 amended into LB727 by AM1396
+- **2023-06-01** Provisions/portions of LB756 amended into LB727 by AM1152
+- **2023-06-01** Provisions/portions of LB732 amended into LB727 by AM1152 & AM1396
+- **2023-06-01** Provisions/portions of LB706 amended into LB727 by AM1152
+- **2023-06-01** Provisions/portions of LB704 amended into LB727 by AM1152
+- **2023-06-01** Provisions/portions of LB697 amended into LB727 by AM1152
+- **2023-06-01** Provisions/portions of LB692 amended into LB727 by AM1152
+- **2023-06-01** Provisions/portions of LB623 amended into LB727 by AM1396
+- **2023-06-01** Provisions/portions of LB622 amended into LB727 by AM1396
+- **2023-06-01** Provisions/portions of LB584 amended into LB727 by AM1152
+- **2023-06-01** Provisions/portions of LB580 amended into LB727 by AM1152
+- **2023-06-01** Provisions/portions of LB529 amended into LB727 by AM1396
+- **2023-06-01** Provisions/portions of LB524 amended into LB727 by AM1905
+- **2023-06-01** Provisions/portions of LB505 amended into LB727 by AM1396
+- **2023-06-01** Provisions/portions of LB495 amended into LB727 by AM1152
+- **2023-06-01** Provisions/portions of LB491 amended into LB727 by AM1152
+- **2023-06-01** Provisions/portions of LB447 amended into LB727 by AM1152
+- **2023-06-01** Provisions/portions of LB407 amended into LB727 by AM1152
+- **2023-06-01** Provisions/portions of LB384 amended into LB727 by AM1152
+- **2023-06-01** Provisions/portions of LB344 amended into LB727 by AM1152
+- **2023-06-01** Provisions/portions of LB300 amended into LB727 by AM1152
+- **2023-06-01** Provisions/portions of LB180 amended into LB727 by AM1152
+- **2023-06-01** Provisions/portions of LB118 amended into LB727 by AM1152
+- **2023-06-01** Provisions/portions of LB100 amended into LB727 by AM1152
+- **2023-06-01** Provisions/portions of LB97 amended into LB727 by AM1396
+- **2023-06-01** Provisions/portions of LB96 amended into LB727 by AM1152
+- **2023-06-01** Provisions/portions of LB74 amended into LB727 by AM1152
+- **2023-06-01** Provisions/portions of LB4 amended into LB727 by AM1396
+- **2023-06-06** Approved by Governor on June 6, 2023 `executive-signature`
+- **2023-06-01** Presented to Governor on June 1, 2023 `executive-receipt`
+- **2023-06-01** President/Speaker signed `passage`
+- **2023-06-01** Passed on Final Reading with Emergency Clause 46-0-3 `passage`
+- **2023-06-01** Dispensing of reading at large approved
+- **2023-06-01** Linehan FA117 withdrawn
+- **2023-06-01** Bostar AM1750 withdrawn
+- **2023-06-01** Linehan MO1047 withdrawn
+- **2023-06-01** Conrad MO812 withdrawn
+- **2023-05-30** Enrollment and Review ST22 recorded
+- **2023-05-30** Enrollment and Review ST22 filed `filing`
+- **2023-05-30** Placed on Final Reading with ST22 `reading-3`
+- **2023-05-23** Advanced to Enrollment and Review for Engrossment
+- **2023-05-23** Cavanaugh, M. AM1445 withdrawn
+- **2023-05-23** Cavanaugh, M. AM1444 withdrawn
+- **2023-05-23** Cavanaugh, M. AM1443 withdrawn
+- **2023-05-23** Cavanaugh, M. AM1458 withdrawn
+- **2023-05-23** Cavanaugh, M. AM1457 lost
+- **2023-05-23** Cavanaugh, M. AM1456 lost
+- **2023-05-23** Cavanaugh, M. AM1452 lost
+- **2023-05-23** Linehan FA116 withdrawn
+- **2023-05-23** Bostar AM1747 withdrawn
+- **2023-05-23** Armendariz AM1942 adopted
+- **2023-05-23** Linehan AM1905 adopted
+- **2023-05-23** Linehan AM1905 filed `filing`
+- **2023-05-23** Linehan FA136 withdrawn
+- **2023-05-23** Enrollment and Review ER34 adopted
+- **2023-05-23** Conrad MO809 withdrawn
+- **2023-05-23** Conrad MO810 withdrawn
+- **2023-05-23** Conrad MO811 withdrawn
+- **2023-05-23** Armendariz AM1942 filed `filing`
+- **2023-05-18** Linehan FA136 filed `filing`
+- **2023-05-18** Enrollment and Review ER34 filed `filing`
+- **2023-05-18** Placed on Select File with ER34 `filing`
+- **2023-05-16** Cavanaugh, M. AM1452 refiled `filing`
+- **2023-05-16** Cavanaugh, M. AM1452 withdrawn
+- **2023-05-16** Cavanaugh, M. AM1456 refiled `filing`
+- **2023-05-16** Cavanaugh, M. AM1456 withdrawn
+- **2023-05-16** Cavanaugh, M. AM1457 refiled `filing`
+- **2023-05-16** Cavanaugh, M. AM1457 withdrawn
+- **2023-05-16** Cavanaugh, M. AM1458 refiled `filing`
+- **2023-05-16** Cavanaugh, M. AM1458 withdrawn
+- **2023-05-16** Cavanaugh, M. AM1445 refiled `filing`
+- **2023-05-16** Cavanaugh, M. AM1445 withdrawn
+- **2023-05-16** Cavanaugh, M. AM1444 refiled `filing`
+- **2023-05-16** Cavanaugh, M. AM1444 withdrawn
+- **2023-05-16** Cavanaugh, M. AM1443 refiled `filing`
+- **2023-05-16** Cavanaugh, M. AM1443 withdrawn
+- **2023-05-16** Advanced to Enrollment and Review Initial
+- **2023-05-16** Blood AM1785 lost
+- **2023-05-16** Blood AM1785 filed `filing`
+- **2023-05-16** Blood AM1570 withdrawn
+- **2023-05-16** Blood AM1570 filed `filing`
+- **2023-05-16** Revenue AM1152 adopted
+- **2023-05-16** Linehan AM1396 adopted
+- **2023-05-16** Conrad MO808 withdrawn
+- **2023-05-16** Conrad MO807 withdrawn
+- **2023-05-16** Linehan AM1396 filed `filing`
+- **2023-05-16** Linehan AM1217 withdrawn
+- **2023-05-16** Cavanaugh, M. MO1058 failed
+- **2023-05-16** MO1058 pending
+- **2023-05-16** Cavanaugh, M. MO1058 Reconsider the vote taken on MO806 filed `filing`
+- **2023-05-16** Conrad MO806 failed
+- **2023-05-11** Linehan FA117 filed `filing`
+- **2023-05-11** Linehan FA116 filed `filing`
+- **2023-05-11** Linehan MO1047 Recommit to Revenue Committee filed `filing`
+- **2023-05-11** Linehan MO1046 Indefinitely postpone filed `filing`
+- **2023-05-11** Linehan MO1045 Recommit to the Revenue Committee filed `filing`
+- **2023-05-11** Linehan MO1044 Bracket until June 9, 2023 filed `filing`
+- **2023-05-10** Bostar AM1750 filed `filing`
+- **2023-05-10** Bostar AM1747 filed `filing`
+- **2023-04-25** Cavanaugh, M. AM1452 filed `filing`
+- **2023-04-25** Cavanaugh, M. AM1456 filed `filing`
+- **2023-04-25** Cavanaugh, M. AM1457 filed `filing`
+- **2023-04-25** Cavanaugh, M. AM1458 filed `filing`
+- **2023-04-20** Cavanaugh, M. AM1445 filed `filing`
+- **2023-04-20** Cavanaugh, M. AM1444 filed `filing`
+- **2023-04-20** Cavanaugh, M. AM1443 filed `filing`
+- **2023-04-05** Linehan AM1217 filed `filing`
+- **2023-04-05** Revenue AM1152 filed `filing`
+- **2023-04-05** Place on General File with AM1152 `filing`
+- **2023-03-31** Conrad MO811 Bracket until June 2, 2023 filed `filing`
+- **2023-03-31** Conrad MO808 Bracket until June 1, 2023 filed `filing`
+- **2023-03-31** Conrad MO812 Recommit to Revenue Committee filed `filing`
+- **2023-03-31** Conrad MO810 Recommit to Revenue Committee filed `filing`
+- **2023-03-31** Conrad MO807 Recommit to Revenue Committee filed `filing`
+- **2023-03-31** Conrad MO809 Indefinitely postpone filed `filing`
+- **2023-03-31** Conrad MO806 Indefinitely postpone pursuant to Rule 6 Section 3(f) filed `filing`
+- **2023-03-14** Revenue priority bill
+- **2023-02-16** Notice of hearing for February 23, 2023
+- **2023-01-20** Referred to Revenue Committee `referral-committee`
+- **2023-01-18** 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/2d77e244-c435-4664-957a-988ba7b7f29f`. Confidence: reported (aggregated from official Nebraska legislature records).
+