---
type: "Bill"
title: "Change the Nebraska Advantage Microenterprise Tax Credit Act"
description: "Change the Nebraska Advantage Microenterprise Tax Credit Act"
jurisdiction: "us/states/ne"
legislature: "Nebraska Legislature"
session: "107"
identifier: "LB 366"
citation: "Nebraska LB 366 (107)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Briese"]
version_count: 3
action_count: 17
vote_count: 3
first_action: "2021-01-13"
last_action: "2021-05-26"
source: "openstates"
source_identifier: "ocd-bill/891548ea-92ba-4d9b-88be-193944391935"
source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2021"
source_hash: "30877489f79997436c4c82c3694f4b3245fb26f2eb7d22e2929a827178ed4ace"
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 366 (107) — Change the Nebraska Advantage Microenterprise Tax Credit 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/LB366.pdf)
2. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/107/PDF/Final/LB366.pdf)
3. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/107/PDF/Slip/LB366.pdf)

## Votes

- Revenue AM436 adopted — **39–1** (fail) · legislature
- Passed on Final Reading 44-1-4 — **44–1** (pass) · legislature
- Advanced to Enrollment and Review Initial — **41–1** (pass) · legislature

## Sponsors

- Briese — 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 44-1-4 `passage`
- **2021-05-18** Placed on Final Reading with ST33 `reading-3`
- **2021-05-12** Advanced to Enrollment and Review for Engrossment
- **2021-04-27** Placed on Select File `filing`
- **2021-04-26** Advanced to Enrollment and Review Initial
- **2021-04-26** Revenue AM436 adopted
- **2021-04-21** McCollister name added
- **2021-03-31** Brandt name added
- **2021-03-17** Speaker priority bill
- **2021-03-15** Revenue AM436 filed `filing`
- **2021-03-15** Placed on General File with AM436 `filing`
- **2021-01-27** Notice of hearing for February 04, 2021
- **2021-01-15** Referred to Revenue Committee `referral-committee`
- **2021-01-13** 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/891548ea-92ba-4d9b-88be-193944391935`. Confidence: reported (aggregated from official Nebraska legislature records).