---
type: "Bill"
title: "Adopt the Firefighter Cancer Benefits Act, change restricted funds provisions, provide a tax credit and an income tax exemption, change the corporate income tax rate, extend the Beginning Farmer Tax Credit Act application period, and redefine a term relating to the Nebraska educational savings plan trust"
description: "Adopt the Firefighter Cancer Benefits Act, change restricted funds provisions, provide a tax credit and an income tax exemption, change the corporate income tax rate, extend the Beginning Farmer Tax Credit Act application period, and redefine a term relating to the Nebraska educational savings plan trust"
jurisdiction: "us/states/ne"
legislature: "Nebraska Legislature"
session: "107"
identifier: "LB 432"
citation: "Nebraska LB 432 (107)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Revenue Committee"]
version_count: 3
action_count: 84
vote_count: 15
first_action: "2021-01-15"
last_action: "2021-05-27"
source: "openstates"
source_identifier: "ocd-bill/471728c9-add4-4b01-81bd-d83dac4bb6f2"
source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2021"
source_hash: "961505e67b8d7261637fe039e678964379eff65596a270be74754ac09ab6da02"
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 432 (107) — Adopt the Firefighter Cancer Benefits Act, change restricted funds provisions, provide a tax credit and an income tax exemption, change the corporate income tax rate, extend the Beginning Farmer Tax Credit Act application period, and redefine a term relating to the Nebraska educational savings plan trust

## 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/LB432.pdf)
2. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/107/PDF/Final/LB432.pdf)
3. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/107/PDF/Slip/LB432.pdf)

## Votes

- Friesen AM1132 lost — **23–23** (fail) · legislature
- Cavanaugh, M. FA45 lost — **8–20** (fail) · legislature
- McDonnell AM1370 adopted — **45–0** (fail) · legislature
- Linehan AM1374 adopted — **45–0** (fail) · legislature
- Williams AM1127 adopted — **37–0** (fail) · legislature
- Linehan AM1182 adopted — **39–0** (fail) · legislature
- Linehan MO107 prevailed — **43–3** (fail) · legislature
- Cavanaugh, M. AM1313 lost — **5–23** (fail) · legislature
- Motion to return to Select File failed — **4–30** (fail) · legislature
- Motion to return to Select File failed — **2–40** (fail) · legislature
- Passed on Final Reading 42-1-6 — **42–1** (pass) · legislature
- Advanced to Enrollment and Review Initial — **41–1** (pass) · legislature
- Revenue AM1151 adopted — **35–0** (fail) · legislature
- Revenue AM1150 adopted — **34–2** (fail) · legislature
- Revenue AM1157 adopted — **30–7** (fail) · legislature

## Sponsors

- Revenue Committee — primary (person)

## Timeline

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

- **2021-05-27** Provisions/portions of LB680 amended into LB432 by AM1157
- **2021-05-27** Provisions/portions of LB597 amended into LB432 by AM1150
- **2021-05-27** Provisions/portions of LB564 amended into LB432 by AM1151
- **2021-05-27** Provisions/portions of LB299 amended into LB432 by AM1151
- **2021-05-27** Provisions/portions of LB254 amended into LB432 by AM1127
- **2021-05-26** Approved by Governor on May 26, 2021 `executive-signature`
- **2021-05-21** Presented to Governor on May 21, 2021 `executive-receipt`
- **2021-05-21** President/Speaker signed `passage`
- **2021-05-21** Passed on Final Reading 42-1-6 `passage`
- **2021-05-21** Dispensing of reading at large approved
- **2021-05-21** Cavanaugh, M. FA58 not considered
- **2021-05-21** Motion to return to Select File failed `filing`
- **2021-05-21** Linehan MO107 prevailed
- **2021-05-21** Linehan MO107 Invoke cloture pursuant to Rule 7, Sec. 10 filed `filing`
- **2021-05-21** Cavanaugh, M. FA58 filed `filing`
- **2021-05-21** Cavanaugh, M. FA57 withdrawn
- **2021-05-21** Cavanaugh, M. FA57 filed `filing`
- **2021-05-21** Cavanaugh, M. MO106 withdrawn
- **2021-05-21** Cavanaugh, M. MO106 Bracket until June 5, 2021 filed `filing`
- **2021-05-21** Cavanaugh, M. MO105 withdrawn
- **2021-05-21** Cavanaugh, M. MO105 Bracket until May 28, 2021 filed `filing`
- **2021-05-21** Cavanaugh, M. MO103 withdrawn
- **2021-05-21** Cavanaugh, M. MO103 Bracket until May 27, 2021 filed `filing`
- **2021-05-21** Cavanaugh, M. FA56 not considered
- **2021-05-21** Motion to return to Select File failed `filing`
- **2021-05-21** Cavanaugh, M. FA56 filed `filing`
- **2021-05-18** Placed on Final Reading with ST25 `reading-3`
- **2021-05-11** Advanced to Enrollment and Review for Engrossment
- **2021-05-11** Linehan AM1374 adopted
- **2021-05-11** Linehan AM1374 filed `filing`
- **2021-05-11** McDonnell AM1370 adopted
- **2021-05-11** McDonnell AM1370 filed `filing`
- **2021-05-11** Cavanaugh, M. FA45 lost
- **2021-05-11** Cavanaugh, M. FA45 filed `filing`
- **2021-05-11** Cavanaugh, J. AM1346 withdrawn
- **2021-05-11** Passed over `passage`
- **2021-05-11** Cavanaugh, J. AM1346 pending
- **2021-05-11** Cavanaugh, J. AM1346 pending
- **2021-05-11** Cavanaugh, J. AM1346 filed `filing`
- **2021-05-11** Linehan AM1182 adopted
- **2021-05-11** Linehan AM1182 filed `filing`
- **2021-05-11** Cavanaugh, M. AM1313 lost
- **2021-05-11** Williams AM1127 adopted
- **2021-05-11** Linehan AM1080 withdrawn
- **2021-05-11** Enrollment and Review ER76 adopted
- **2021-05-10** Cavanaugh, M. AM1313 filed `filing`
- **2021-04-28** Enrollment and Review ER76 filed `filing`
- **2021-04-28** Placed on Select File with ER76 `filing`
- **2021-04-27** Advanced to Enrollment and Review Initial
- **2021-04-27** Revenue AM1156 withdrawn
- **2021-04-27** Revenue AM1157 adopted
- **2021-04-27** Revenue AM1151 adopted
- **2021-04-27** Revenue AM1150 adopted
- **2021-04-27** Revenue AM1156 filed `filing`
- **2021-04-27** Revenue AM1157 filed `filing`
- **2021-04-27** Revenue AM1151 filed `filing`
- **2021-04-27** Revenue AM1150 filed `filing`
- **2021-04-27** Revenue AM774 divided
- **2021-04-27** Cavanaugh, M. FA33 withdrawn
- **2021-04-27** Hansen, M. AM1136 withdrawn
- **2021-04-27** Cavanaugh, M. MO48 withdrawn
- **2021-04-26** Cavanaugh, M. FA33 filed `filing`
- **2021-04-26** Hansen, M. AM1136 filed `filing`
- **2021-04-26** Williams AM1127 filed `filing`
- **2021-04-26** Cavanaugh, M. MO48 pending
- **2021-04-26** Cavanaugh, M. MO48 Recommit to the Revenue Committee filed `filing`
- **2021-04-26** Revenue AM774 pending
- **2021-04-26** Friesen AM1132 lost
- **2021-04-26** Friesen AM1132 filed `filing`
- **2021-04-26** Linehan AM1080 refiled `filing`
- **2021-04-26** Linehan AM1080 withdrawn
- **2021-04-26** Linehan AM1080 filed `filing`
- **2021-04-26** Blood AM1058 withdrawn
- **2021-04-26** Linehan point of order
- **2021-04-26** Blood AM1058 filed `filing`
- **2021-04-26** Cavanaugh, M. AM1110 withdrawn
- **2021-04-26** Linehan point of order
- **2021-04-23** Cavanaugh, M. AM1110 filed `filing`
- **2021-03-29** Revenue AM774 filed `filing`
- **2021-03-29** Placed on General File with AM774 `filing`
- **2021-03-12** Revenue priority bill
- **2021-02-17** Notice of hearing for March 04, 2021
- **2021-01-20** Referred to Revenue Committee `referral-committee`
- **2021-01-15** 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/471728c9-add4-4b01-81bd-d83dac4bb6f2`. Confidence: reported (aggregated from official Nebraska legislature records).