---
type: "Bill"
title: "Change provisions relating to the taxation of social security benefits"
description: "Change provisions relating to the taxation of social security benefits"
jurisdiction: "us/states/ne"
legislature: "Nebraska Legislature"
session: "107"
identifier: "LB 64"
citation: "Nebraska LB 64 (107)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Lindstrom"]
version_count: 3
action_count: 48
vote_count: 6
first_action: "2021-01-07"
last_action: "2021-05-26"
source: "openstates"
source_identifier: "ocd-bill/a367b6c1-be11-4301-9df0-6982f5162220"
source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2021"
source_hash: "ff0a8c2444b1e66afe228bf73ed8cf70b9494f0051fea93655f166a734a9adc6"
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 64 (107) — Change provisions relating to the taxation of social security 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/LB64.pdf)
2. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/107/PDF/Final/LB64.pdf)
3. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/107/PDF/Slip/LB64.pdf)

## Votes

- Advanced to Enrollment and Review Initial — **47–0** (pass) · legislature
- Advanced to Enrollment and Review for Engrossment — **44–0** (pass) · legislature
- Revenue AM473 adopted — **45–0** (fail) · legislature
- Stinner AM1360 adopted — **37–0** (fail) · legislature
- Lindstrom AM805 adopted — **43–0** (fail) · legislature
- Passed on Final Reading 41-0-8 — **41–0** (pass) · legislature

## Sponsors

- Lindstrom — primary (person)

## Timeline

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

- **2021-05-26** Approved by Governor on May 25, 2021 `executive-signature`
- **2021-05-20** Bostar explanation of vote
- **2021-05-20** Day explanation of vote
- **2021-05-20** Presented to Governor on May 20, 2021 `executive-receipt`
- **2021-05-20** Hansen, B. explanation of vote
- **2021-05-20** Arch explanation of vote
- **2021-05-20** President/Speaker signed `passage`
- **2021-05-20** Passed on Final Reading 41-0-8 `passage`
- **2021-05-20** Dispensing of reading at large approved
- **2021-05-20** Friesen AM1407 withdrawn
- **2021-05-20** Friesen AM1405 withdrawn
- **2021-05-20** Friesen AM1406 withdrawn
- **2021-05-20** Linehan AM1431 withdrawn
- **2021-05-19** Vargas name added
- **2021-05-18** Placed on Final Reading with ST22 `reading-3`
- **2021-05-12** Linehan AM1431 filed `filing`
- **2021-05-12** Friesen AM1407 filed `filing`
- **2021-05-12** Friesen AM1406 filed `filing`
- **2021-05-12** Friesen AM1405 filed `filing`
- **2021-05-11** Hansen, M. name added
- **2021-05-11** Advanced to Enrollment and Review for Engrossment
- **2021-05-11** Stinner AM1360 adopted
- **2021-05-11** Stinner AM1360 filed `filing`
- **2021-05-11** Friesen AM1359 withdrawn
- **2021-05-11** Friesen AM1359 filed `filing`
- **2021-04-27** Placed on Select File `filing`
- **2021-04-26** Advanced to Enrollment and Review Initial
- **2021-04-26** Revenue AM473 adopted
- **2021-04-26** Flood AM748 withdrawn
- **2021-04-26** Lindstrom AM805 adopted
- **2021-04-26** Flood AM748 filed `filing`
- **2021-04-26** Lindstrom AM805 filed `filing`
- **2021-03-29** Morfeld name added
- **2021-03-18** Day name added
- **2021-03-16** Halloran name added
- **2021-03-15** Slama name added
- **2021-03-15** Kolterman name added
- **2021-03-15** Revenue AM473 filed `filing`
- **2021-03-15** Placed on General File with AM473 `filing`
- **2021-03-11** Kolterman priority bill
- **2021-03-10** Hansen, B. name added
- **2021-03-09** Brewer name added
- **2021-02-09** Notice of hearing for February 25, 2021
- **2021-01-21** Blood name added
- **2021-01-20** Cavanaugh, J. name added
- **2021-01-15** Pahls name added
- **2021-01-11** Referred to Revenue Committee `referral-committee`
- **2021-01-07** 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/a367b6c1-be11-4301-9df0-6982f5162220`. Confidence: reported (aggregated from official Nebraska legislature records).