---
type: "Bill"
title: "Change procedures for tax credits under the Nebraska Job Creation and Mainstreet Revitalization Act"
description: "Change procedures for tax credits under the Nebraska Job Creation and Mainstreet Revitalization Act"
jurisdiction: "us/states/ne"
legislature: "Nebraska Legislature"
session: "106"
identifier: "LB 310"
citation: "Nebraska LB 310 (106)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Vargas"]
version_count: 3
action_count: 22
vote_count: 5
first_action: "2019-01-15"
last_action: "2020-02-20"
source: "openstates"
source_identifier: "ocd-bill/fa0cb4fd-efaa-464c-ad01-6262000b362f"
source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2019"
source_hash: "1752e89e8b54a86661067bcaa598875d77aa3feb76841924d2dfb7f8a4102432"
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 310 (106) — Change procedures for tax credits under the Nebraska Job Creation and Mainstreet Revitalization 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/106/PDF/Intro/LB310.pdf)
2. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/106/PDF/Final/LB310.pdf)
3. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/106/PDF/Slip/LB310.pdf)

## Votes

- Vargas AM2099 adopted — **34–2** (fail) · legislature
- Advanced to Enrollment and Review Initial — **32–1** (pass) · legislature
- Vargas AM2306 adopted — **31–0** (fail) · legislature
- Passed on Final Reading 44-0-5 — **44–0** (pass) · legislature
- Revenue AM739 adopted — **34–2** (fail) · legislature

## Sponsors

- Vargas — primary (person)

## Timeline

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

- **2020-02-20** Approved by Governor on February 19, 2020 `executive-signature`
- **2020-02-13** Presented to Governor on February 13, 2020 `executive-receipt`
- **2020-02-13** President/Speaker signed `passage`
- **2020-02-13** Passed on Final Reading 44-0-5 `passage`
- **2020-02-10** Placed on Final Reading `reading-3`
- **2020-02-06** Advanced to Enrollment and Review for Engrossment
- **2020-02-06** Vargas AM2306 adopted
- **2020-02-06** Vargas AM2306 filed `filing`
- **2020-02-06** Enrollment and Review ER155 adopted
- **2020-01-29** Enrollment and Review ER155 filed `filing`
- **2020-01-29** Placed on Select File with ER155 `filing`
- **2020-01-27** Wayne name added
- **2020-01-27** Advanced to Enrollment and Review Initial
- **2020-01-27** Vargas AM2099 adopted
- **2020-01-27** Revenue AM739 adopted
- **2020-01-15** Vargas AM2099 filed `filing`
- **2020-01-08** Title printed. Carryover bill
- **2019-03-19** Revenue AM739 filed `filing`
- **2019-03-19** Placed on General File with AM739 `filing`
- **2019-02-05** Notice of hearing for February 13, 2019
- **2019-01-17** Referred to Revenue Committee `referral-committee`
- **2019-01-15** 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/fa0cb4fd-efaa-464c-ad01-6262000b362f`. Confidence: reported (aggregated from official Nebraska legislature records).