---
type: "Bill"
title: "Change provisions relating to confidential tax information, refundable income tax credits, and homestead exemptions"
description: "Change provisions relating to confidential tax information, refundable income tax credits, and homestead exemptions"
jurisdiction: "us/states/ne"
legislature: "Nebraska Legislature"
session: "105"
identifier: "LB 1089"
citation: "Nebraska LB 1089 (105)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Smith"]
version_count: 3
action_count: 26
vote_count: 5
first_action: "2018-01-18"
last_action: "2018-04-18"
source: "openstates"
source_identifier: "ocd-bill/a5d132cc-7fd6-47a9-ac17-b5e6e3675f2b"
source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2018"
source_hash: "8040a2fd107895751dfa627ae292c7976025b466c04f1b798add3b1a9628abb7"
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 1089 (105) — Change provisions relating to confidential tax information, refundable income tax credits, and homestead exemptions

## 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/LB1089.pdf)
2. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/105/PDF/Final/LB1089.pdf)
3. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/105/PDF/Slip/LB1089.pdf)

## Votes

- Advanced to Enrollment and Review Initial — **27–0** (pass) · legislature
- Passed on Final Reading with Emergency Clause 48-0-1 — **48–0** (pass) · legislature
- Smith AM2806 adopted — **42–0** (fail) · legislature
- Chambers FA138 adopted — **25–0** (fail) · legislature
- Revenue AM2049 adopted — **27–0** (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 with Emergency Clause 48-0-1 `passage`
- **2018-04-11** Dispensing of reading at large approved
- **2018-04-09** Placed on Final Reading with ST64 `reading-3`
- **2018-04-09** Advanced to Enrollment and Review for Engrossment
- **2018-04-09** Smith AM2806 adopted
- **2018-04-09** Smith AM2779 withdrawn
- **2018-04-09** Enrollment and Review ER159 adopted
- **2018-04-04** Smith AM2806 filed `filing`
- **2018-04-03** Smith AM2779 filed `filing`
- **2018-03-28** Enrollment and Review ER159 filed `filing`
- **2018-03-28** Placed on Select File with ER159 `filing`
- **2018-03-27** Advanced to Enrollment and Review Initial
- **2018-03-27** Chambers FA138 adopted
- **2018-03-27** Chambers FA138 filed `filing`
- **2018-03-27** Smith AM2188 withdrawn
- **2018-03-27** Revenue AM2049 adopted
- **2018-02-28** Smith AM2188 filed `filing`
- **2018-02-23** Revenue AM2049 filed `filing`
- **2018-02-23** Placed on General File with AM2049 `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/a5d132cc-7fd6-47a9-ac17-b5e6e3675f2b`. Confidence: reported (aggregated from official Nebraska legislature records).