---
type: "Bill"
title: "Change provisions relating to accounting firm ownership"
description: "Change provisions relating to accounting firm ownership"
jurisdiction: "us/states/ne"
legislature: "Nebraska Legislature"
session: "106"
identifier: "LB 49"
citation: "Nebraska LB 49 (106)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Stinner"]
version_count: 3
action_count: 14
vote_count: 3
first_action: "2019-01-10"
last_action: "2019-03-06"
source: "openstates"
source_identifier: "ocd-bill/d8da8cfc-0249-4b7c-bdc2-64a8b6263394"
source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2019"
source_hash: "0affdd04fa5d063a3ff6e4eab16b3960742b0193d6e8fbc874db43e8ecf5dbb5"
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 49 (106) — Change provisions relating to accounting firm ownership

## 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/LB49.pdf)
2. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/106/PDF/Final/LB49.pdf)
3. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/106/PDF/Slip/LB49.pdf)

## Votes

- Banking, Commerce and Insurance AM9 adopted — **40–0** (fail) · legislature
- Passed on Final Reading 47-0-2 — **47–0** (pass) · legislature
- Advanced to Enrollment and Review Initial — **43–0** (pass) · legislature

## Sponsors

- Stinner — primary (person)

## Timeline

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

- **2019-03-06** Approved by Governor on March 06, 2019 `executive-signature`
- **2019-03-01** Presented to Governor on February 28, 2019 `executive-receipt`
- **2019-02-28** President/Speaker signed `passage`
- **2019-02-28** Passed on Final Reading 47-0-2 `passage`
- **2019-02-04** Placed on Final Reading `reading-3`
- **2019-01-30** Advanced to Enrollment and Review for Engrossment
- **2019-01-29** Placed on Select File `filing`
- **2019-01-25** Advanced to Enrollment and Review Initial
- **2019-01-25** Banking, Commerce and Insurance AM9 adopted
- **2019-01-23** Banking, Commerce and Insurance AM9 filed `filing`
- **2019-01-23** Placed on General File with AM9 `filing`
- **2019-01-15** Notice of hearing for January 22, 2019
- **2019-01-14** Referred to Banking, Commerce and Insurance Committee `referral-committee`
- **2019-01-10** 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/d8da8cfc-0249-4b7c-bdc2-64a8b6263394`. Confidence: reported (aggregated from official Nebraska legislature records).