---
type: "Bill"
title: "Provide for taxation of ready-to-drink cocktails, the sale of mixed alcoholic beverages by certain retailers and farm wineries, and promotional farmers market special designated licenses under the Nebraska Liquor Control Act"
description: "Provide for taxation of ready-to-drink cocktails, the sale of mixed alcoholic beverages by certain retailers and farm wineries, and promotional farmers market special designated licenses under the Nebraska Liquor Control Act"
jurisdiction: "us/states/ne"
legislature: "Nebraska Legislature"
session: "107"
identifier: "LB 274"
citation: "Nebraska LB 274 (107)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Lowe"]
version_count: 3
action_count: 45
vote_count: 10
first_action: "2021-01-12"
last_action: "2021-05-27"
source: "openstates"
source_identifier: "ocd-bill/83a30e8d-9816-4610-87ef-c581f4423f2e"
source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2021"
source_hash: "bc9bdf7fcec514ecd63bbd1c46ffe04b53194f26f54e863853c1e831c9ded6c2"
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 274 (107) — Provide for taxation of ready-to-drink cocktails, the sale of mixed alcoholic beverages by certain retailers and farm wineries, and promotional farmers market special designated licenses under the Nebraska Liquor Control 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/LB274.pdf)
2. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/107/PDF/Final/LB274.pdf)
3. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/107/PDF/Slip/LB274.pdf)

## Votes

- Returned to Select File for specific amendment — **40–0** (fail) · legislature
- Hilkemann MO12 failed — **2–20** (fail) · legislature
- Lowe AM1071 adopted — **41–0** (fail) · legislature
- Groene AM870 adopted — **40–0** (fail) · legislature
- General Affairs AM427 adopted — **30–1** (fail) · legislature
- Hilkemann FA4 lost — **2–17** (fail) · legislature
- Advanced to Enrollment and Review Initial — **33–0** (pass) · legislature
- Passed on Final Reading with Emergency Clause 45-0-4 — **45–0** (pass) · legislature
- Geist AM668 adopted — **41–0** (fail) · legislature
- Lowe AM667 adopted — **36–1** (fail) · legislature

## Sponsors

- Lowe — primary (person)

## Timeline

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

- **2021-05-27** Provisions/portions of LB578 amended into LB274 by AM427
- **2021-05-27** Provisions/portions of LB415 amended into LB274 by AM870
- **2021-05-27** Provisions/portions of LB295 amended into LB274 by AM667
- **2021-05-27** Provisions/portions of LB72 amended into LB274 by AM427
- **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 45-0-4 `passage`
- **2021-05-20** Dispensing of reading at large approved
- **2021-05-18** Placed on Final Reading Second `reading-3`
- **2021-05-13** Advanced to Enrollment and Review for Reengrossment
- **2021-05-13** Lowe AM1071 adopted
- **2021-05-13** Returned to Select File for specific amendment `filing`
- **2021-04-27** Lowe AM1071 filed `filing`
- **2021-04-08** Placed on Final Reading with ST6 `reading-3`
- **2021-04-06** Advanced to Enrollment and Review for Engrossment
- **2021-04-06** Groene AM870 adopted
- **2021-04-06** Groene AM870 filed `filing`
- **2021-04-06** Hilkemann AM646 withdrawn
- **2021-03-31** Hilkemann AM646 pending
- **2021-03-31** Lowe AM667 adopted
- **2021-03-31** Geist AM668 adopted
- **2021-03-31** Enrollment and Review ER18 adopted
- **2021-03-30** Lowe AM667 filed `filing`
- **2021-03-30** Geist AM668 filed `filing`
- **2021-03-15** Hilkemann AM646 filed `filing`
- **2021-03-12** Enrollment and Review ER18 filed `filing`
- **2021-03-12** Placed on Select File with ER18 `filing`
- **2021-03-09** Advanced to Enrollment and Review Initial
- **2021-03-09** General Affairs AM427 adopted
- **2021-03-09** Hilkemann MO12 failed
- **2021-03-09** Hilkemann MO12 Recommit to the General Affairs Committee filed `filing`
- **2021-03-09** Hilkemann FA4 lost
- **2021-03-09** Hilkemann FA4 filed `filing`
- **2021-03-09** Cavanaugh, J. AM479 withdrawn
- **2021-03-09** Cavanaugh, J. AM479 filed `filing`
- **2021-03-09** Wishart AM475 withdrawn
- **2021-03-09** Wishart AM475 filed `filing`
- **2021-03-04** General Affairs AM427 filed `filing`
- **2021-03-04** Placed on General File with AM427 `filing`
- **2021-03-04** General Affairs priority bill
- **2021-02-01** Notice of hearing for February 08, 2021
- **2021-01-14** Referred to General Affairs Committee `referral-committee`
- **2021-01-13** Brewer name added
- **2021-01-12** 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/83a30e8d-9816-4610-87ef-c581f4423f2e`. Confidence: reported (aggregated from official Nebraska legislature records).