---
type: "Bill"
title: "Change provisions relating to equivalent employees and qualified locations under the ImagiNE Nebraska Act"
description: "Change provisions relating to equivalent employees and qualified locations under the ImagiNE Nebraska Act"
jurisdiction: "us/states/ne"
legislature: "Nebraska Legislature"
session: "107"
identifier: "LB 18"
citation: "Nebraska LB 18 (107)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Kolterman"]
version_count: 3
action_count: 15
vote_count: 3
first_action: "2021-01-07"
last_action: "2021-05-26"
source: "openstates"
source_identifier: "ocd-bill/b4548af6-6dac-4134-a627-29e6b0182e38"
source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2021"
source_hash: "089f0c6dcefe7e7fb3e8b740762fd1e118b7961a18a61be520cd842008e676ee"
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 18 (107) — Change provisions relating to equivalent employees and qualified locations under the ImagiNE Nebraska 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/107/PDF/Intro/LB18.pdf)
2. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/107/PDF/Final/LB18.pdf)
3. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/107/PDF/Slip/LB18.pdf)

## Votes

- Advanced to Enrollment and Review Initial — **38–4** (pass) · legislature
- Passed on Final Reading with Emergency Clause 34-10-5 — **34–10** (pass) · legislature
- Cavanaugh, M. FA34 lost — **15–31** (fail) · legislature

## Sponsors

- Kolterman — primary (person)

## Timeline

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

- **2021-05-26** Approved by Governor on May 25, 2021 `executive-signature`
- **2021-05-21** Presented to Governor on May 20, 2021 `executive-receipt`
- **2021-05-20** President/Speaker signed `passage`
- **2021-05-20** Passed on Final Reading with Emergency Clause 34-10-5 `passage`
- **2021-05-18** Placed on Final Reading `reading-3`
- **2021-05-12** Advanced to Enrollment and Review for Engrossment
- **2021-04-28** Placed on Select File `filing`
- **2021-04-27** Advanced to Enrollment and Review Initial
- **2021-04-27** Cavanaugh, M. FA34 lost
- **2021-04-27** Cavanaugh, M. FA34 filed `filing`
- **2021-03-31** Placed on General File `filing`
- **2021-03-11** Stinner priority bill
- **2021-02-09** Notice of hearing for February 26, 2021
- **2021-01-11** Referred to Revenue Committee `referral-committee`
- **2021-01-07** 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/b4548af6-6dac-4134-a627-29e6b0182e38`. Confidence: reported (aggregated from official Nebraska legislature records).