---
type: "Bill"
title: "Change provisions regarding tax credits for school district taxes paid"
description: "Change provisions regarding tax credits for school district taxes paid"
jurisdiction: "us/states/ne"
legislature: "Nebraska Legislature"
session: "107"
identifier: "LB 181"
citation: "Nebraska LB 181 (107)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Linehan"]
version_count: 3
action_count: 20
vote_count: 3
first_action: "2021-01-08"
last_action: "2021-05-05"
source: "openstates"
source_identifier: "ocd-bill/4e3f6dba-ea81-4cb4-8791-8837e2d37b4a"
source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2021"
source_hash: "d9c1068401d35c6f732b5b47ceaf3e6f8ccc1671f4d291f5735b90093908dd86"
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 181 (107) — Change provisions regarding tax credits for school district taxes paid

## 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/LB181.pdf)
2. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/107/PDF/Final/LB181.pdf)
3. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/107/PDF/Slip/LB181.pdf)

## Votes

- Passed on Final Reading with Emergency Clause 46-0-3 — **46–0** (pass) · legislature
- Revenue AM763 adopted — **45–0** (fail) · legislature
- Advanced to Enrollment and Review Initial — **45–0** (pass) · legislature

## Sponsors

- Linehan — primary (person)

## Timeline

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

- **2021-05-05** Approved by Governor on May 5, 2021 `executive-signature`
- **2021-04-29** Presented to Governor on April 29, 2021 `executive-receipt`
- **2021-04-29** President/Speaker signed `passage`
- **2021-04-29** Passed on Final Reading with Emergency Clause 46-0-3 `passage`
- **2021-04-21** Placed on Final Reading `reading-3`
- **2021-04-20** Advanced to Enrollment and Review for Engrossment
- **2021-04-20** Enrollment and Review ER57 adopted
- **2021-04-13** Enrollment and Review ER57 filed `filing`
- **2021-04-13** Placed on Select File with ER57 `filing`
- **2021-04-12** Advanced to Enrollment and Review Initial
- **2021-04-12** Linehan AM501 withdrawn
- **2021-04-12** Revenue AM763 adopted
- **2021-03-25** Revenue AM763 filed `filing`
- **2021-03-25** Placed on General File with AM763 `filing`
- **2021-03-10** Groene name added
- **2021-03-09** Notice of hearing for March 16, 2021 on AM501
- **2021-03-09** Linehan AM501 filed `filing`
- **2021-02-09** Notice of hearing for February 19, 2021
- **2021-01-12** Referred to Revenue Committee `referral-committee`
- **2021-01-08** 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/4e3f6dba-ea81-4cb4-8791-8837e2d37b4a`. Confidence: reported (aggregated from official Nebraska legislature records).