---
type: "Bill"
title: "Change a carryover period under the Nebraska Advantage Act"
description: "Change a carryover period under the Nebraska Advantage Act"
jurisdiction: "us/states/ne"
legislature: "Nebraska Legislature"
session: "105"
identifier: "LB 161"
citation: "Nebraska LB 161 (105)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Friesen"]
version_count: 3
action_count: 18
vote_count: 5
first_action: "2017-01-09"
last_action: "2017-05-02"
source: "openstates"
source_identifier: "ocd-bill/0f6e5fcf-fbe1-4140-b13a-67bd12f6f4ed"
source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2017"
source_hash: "0261218cac2bb2091f7ad254e9ef39a4260602e3226e08c65ce7a15589727f4e"
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 161 (105) — Change a carryover period under the Nebraska Advantage Act

## 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/LB161.pdf)
2. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/105/PDF/Final/LB161.pdf)
3. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/105/PDF/Slip/LB161.pdf)

## Votes

- Advanced to Enrollment and Review for Engrossment — **37–2** (pass) · legislature
- Passed on Final Reading 44-2-3 — **44–2** (pass) · legislature
- Schumacher AM871 lost — **5–20** (fail) · legislature
- Advanced to Enrollment and Review Initial — **37–0** (pass) · legislature
- Revenue AM141 adopted — **37–0** (fail) · legislature

## Sponsors

- Friesen — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2017-05-02** Approved by Governor on April 27, 2017 `executive-signature`
- **2017-04-24** Presented to Governor on April 24, 2017 `executive-receipt`
- **2017-04-24** President/Speaker signed `passage`
- **2017-04-24** Passed on Final Reading 44-2-3 `passage`
- **2017-04-10** Placed on Final Reading `reading-3`
- **2017-04-03** Advanced to Enrollment and Review for Engrossment
- **2017-04-03** Schumacher AM871 lost
- **2017-04-03** Schumacher AM871 filed `filing`
- **2017-03-31** Placed on Select File `filing`
- **2017-03-28** Advanced to Enrollment and Review Initial
- **2017-03-28** Revenue AM141 adopted
- **2017-03-07** McDonnell name added
- **2017-03-07** Smith priority bill
- **2017-02-02** Revenue AM141 filed `filing`
- **2017-02-02** Placed on General File with AM141 `filing`
- **2017-01-18** Notice of hearing for January 25, 2017
- **2017-01-10** Referred to Revenue Committee `referral-committee`
- **2017-01-09** 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/0f6e5fcf-fbe1-4140-b13a-67bd12f6f4ed`. Confidence: reported (aggregated from official Nebraska legislature records).