---
type: "Bill"
title: "Change revenue and taxation provisions relating to an adjustment to income for social security benefits"
description: "Change revenue and taxation provisions relating to an adjustment to income for social security benefits"
jurisdiction: "us/states/ne"
legislature: "Nebraska Legislature"
session: "105"
identifier: "LB 738"
citation: "Nebraska LB 738 (105)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Lindstrom"]
version_count: 3
action_count: 19
vote_count: 3
first_action: "2018-01-03"
last_action: "2018-04-18"
source: "openstates"
source_identifier: "ocd-bill/d85266f9-9b4f-4725-8d8c-1432e7ee3971"
source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2018"
source_hash: "0967e516f4db5f82c401b1b222c5f63be42d1e1ae2753881c24d7fb0be28a693"
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 738 (105) — Change revenue and taxation provisions relating to an adjustment to income for social security 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/105/PDF/Intro/LB738.pdf)
2. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/105/PDF/Final/LB738.pdf)
3. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/105/PDF/Slip/LB738.pdf)

## Votes

- Advanced to Enrollment and Review Initial — **36–0** (pass) · legislature
- Revenue AM1789 adopted — **37–0** (fail) · legislature
- Passed on Final Reading 44-2-3 — **44–2** (pass) · legislature

## Sponsors

- Lindstrom — 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 44-2-3 `passage`
- **2018-04-09** Hilgers name added
- **2018-04-06** Placed on Final Reading `reading-3`
- **2018-04-06** McCollister name added
- **2018-04-06** Advanced to Enrollment and Review for Engrossment
- **2018-03-28** Placed on Select File `filing`
- **2018-03-27** Advanced to Enrollment and Review Initial
- **2018-03-27** Revenue AM1789 adopted
- **2018-03-27** Morfeld name added
- **2018-03-27** Blood name added
- **2018-03-20** Revenue AM1789 filed `filing`
- **2018-03-20** Placed on General File with AM1789 `filing`
- **2018-02-15** Lindstrom priority bill
- **2018-01-17** Notice of hearing for January 24, 2018
- **2018-01-08** Referred to Revenue Committee `referral-committee`
- **2018-01-03** 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/d85266f9-9b4f-4725-8d8c-1432e7ee3971`. Confidence: reported (aggregated from official Nebraska legislature records).