---
type: "Bill"
title: "Redefine real property and gross receipts for tax purposes"
description: "Redefine real property and gross receipts for tax purposes"
jurisdiction: "us/states/ne"
legislature: "Nebraska Legislature"
session: "106"
identifier: "LB 218"
citation: "Nebraska LB 218 (106)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Lindstrom"]
version_count: 3
action_count: 19
vote_count: 4
first_action: "2019-01-11"
last_action: "2019-05-30"
source: "openstates"
source_identifier: "ocd-bill/3ae2565d-e4a8-4ff5-905b-915e1dc053b8"
source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2019"
source_hash: "af7c7f4cba15a48bab971400946a7662098eb42540f1a1eb801602c33029e5d7"
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 218 (106) — Redefine real property and gross receipts for tax purposes

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://nebraskalegislature.gov/FloorDocs/106/PDF/Intro/LB218.pdf)
2. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/106/PDF/Final/LB218.pdf)
3. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/106/PDF/Slip/LB218.pdf)

## Votes

- Advanced to Enrollment and Review Initial — **38–1** (pass) · legislature
- Passed on Final Reading with Emergency Clause 48-0-1 — **48–0** (pass) · legislature
- Lindstrom AM1137 adopted — **46–0** (fail) · legislature
- Revenue AM536 adopted — **40–1** (fail) · legislature

## Sponsors

- Lindstrom — primary (person)

## Timeline

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

- **2019-05-30** Approved by Governor on May 29, 2019 `executive-signature`
- **2019-05-24** Presented to Governor on May 23, 2019 `executive-receipt`
- **2019-05-23** President/Speaker signed `passage`
- **2019-05-23** Passed on Final Reading with Emergency Clause 48-0-1 `passage`
- **2019-04-15** Placed on Final Reading `reading-3`
- **2019-04-10** Advanced to Enrollment and Review for Engrossment
- **2019-04-10** Lindstrom AM1137 adopted
- **2019-04-10** Enrollment and Review ER60 adopted
- **2019-04-04** Lindstrom AM1137 filed `filing`
- **2019-03-27** Enrollment and Review ER60 filed `filing`
- **2019-03-27** Placed on Select File with ER60 `filing`
- **2019-03-25** Advanced to Enrollment and Review Initial
- **2019-03-25** Revenue AM536 adopted
- **2019-03-20** Speaker priority bill
- **2019-03-13** Revenue AM536 filed `filing`
- **2019-03-13** Placed on General File with AM536 `filing`
- **2019-02-13** Notice of hearing for February 22, 2019
- **2019-01-15** Referred to Revenue Committee `referral-committee`
- **2019-01-11** 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/3ae2565d-e4a8-4ff5-905b-915e1dc053b8`. Confidence: reported (aggregated from official Nebraska legislature records).