---
type: "Bill"
title: "Change provisions relating to the taxation of military retirement benefits"
description: "Change provisions relating to the taxation of military retirement benefits"
jurisdiction: "us/states/ne"
legislature: "Nebraska Legislature"
session: "107"
identifier: "LB 387"
citation: "Nebraska LB 387 (107)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Brewer"]
version_count: 3
action_count: 26
vote_count: 4
first_action: "2021-01-14"
last_action: "2021-05-27"
source: "openstates"
source_identifier: "ocd-bill/d6bedfa5-4146-437d-b962-77e0ebf6f8a0"
source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2021"
source_hash: "b3fcc59340e2e7ac97fb57d1cbd6cd875d6a05f72dbd097866db702d74fabcda"
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 387 (107) — Change provisions relating to the taxation of military retirement benefits

## 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/LB387.pdf)
2. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/107/PDF/Final/LB387.pdf)
3. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/107/PDF/Slip/LB387.pdf)

## Votes

- Advanced to Enrollment and Review Initial — **45–0** (pass) · legislature
- Passed on Final Reading 47-0-2 — **47–0** (pass) · legislature
- Cavanaugh, M. MO76 failed — **0–48** (fail) · legislature
- Revenue AM291 adopted — **45–0** (fail) · legislature

## Sponsors

- Brewer — primary (person)

## Timeline

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

- **2021-05-27** Provisions/portions of LB6 amended into LB387 by AM291
- **2021-05-26** Approved by Governor on May 25, 2021 `executive-signature`
- **2021-05-26** Correction
- **2021-05-19** Presented to Governor on May 19, 2021 `executive-receipt`
- **2021-05-19** President/Speaker signed `passage`
- **2021-05-19** Passed on Final Reading 47-0-2 `passage`
- **2021-05-19** Dispensing of reading at large approved
- **2021-05-19** Cavanaugh, M. MO76 failed
- **2021-05-19** Cavanaugh, M. MO76 Recommit to the Revenue Committee filed `filing`
- **2021-03-23** Placed on Final Reading `reading-3`
- **2021-03-22** Wayne name added
- **2021-03-22** Advanced to Enrollment and Review for Engrossment
- **2021-03-12** Placed on Select File `filing`
- **2021-03-10** Lindstrom name added
- **2021-03-10** Advanced to Enrollment and Review Initial
- **2021-03-10** Revenue AM291 adopted
- **2021-03-03** Arch name added
- **2021-02-25** Revenue AM291 filed `filing`
- **2021-02-25** Placed on General File with AM291 `filing`
- **2021-02-05** Slama name added
- **2021-02-03** Hansen, B. name added
- **2021-01-21** Blood name added
- **2021-01-21** Notice of hearing for January 29, 2021
- **2021-01-20** Referred to Revenue Committee `referral-committee`
- **2021-01-15** Gragert priority bill
- **2021-01-14** 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/d6bedfa5-4146-437d-b962-77e0ebf6f8a0`. Confidence: reported (aggregated from official Nebraska legislature records).