---
type: "Bill"
title: "Change provisions relating to corporate and individual income taxes, taxation of social security benefits, and property tax credits"
description: "Change provisions relating to corporate and individual income taxes, taxation of social security benefits, and property tax credits"
jurisdiction: "us/states/ne"
legislature: "Nebraska Legislature"
session: "107"
identifier: "LB 873"
citation: "Nebraska LB 873 (107)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Friesen"]
version_count: 3
action_count: 61
vote_count: 11
first_action: "2022-01-07"
last_action: "2022-04-20"
source: "openstates"
source_identifier: "ocd-bill/898989ab-76d6-4dfa-8820-ee584e022f55"
source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2022"
source_hash: "200da13bba1f08226660083c54fa0375832940178e4b6b35abd457294969d4db"
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 873 (107) — Change provisions relating to corporate and individual income taxes, taxation of social security benefits, and property tax credits

## 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/LB873.pdf)
2. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/107/PDF/Final/LB873.pdf)
3. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/107/PDF/Slip/LB873.pdf)

## Votes

- Cavanaugh, J. AM2706 lost — **14–29** (fail) · legislature
- Friesen MO203 prevailed — **43–0** (fail) · legislature
- Passed on Final Reading 43-0-6 — **43–0** (pass) · legislature
- Friesen MO201 prevailed — **43–0** (fail) · legislature
- Cavanaugh, J. AM2705 lost — **14–28** (fail) · legislature
- Revenue AM2663 adopted — **47–0** (fail) · legislature
- Revenue AM2658 adopted — **43–0** (fail) · legislature
- Revenue AM2661 adopted — **32–12** (fail) · legislature
- DeBoer AM2685 lost — **18–26** (fail) · legislature
- Advanced to Enrollment and Review Initial — **44–0** (pass) · legislature
- Revenue AM2662 adopted — **44–0** (fail) · legislature

## Sponsors

- Friesen — primary (person)

## Timeline

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

- **2022-04-20** Provisions/portions of LB939 amended into LB873 by AM2649
- **2022-04-20** Provisions/portions of LB825 amended into LB873 by AM2649
- **2022-04-20** Provisions/portions of LB723 amended into LB873 by AM2649
- **2022-04-13** Approved by Governor on April 13, 2022 `executive-signature`
- **2022-04-11** Flood name added
- **2022-04-07** Cavanaugh, M. explanation of vote
- **2022-04-07** Presented to Governor on April 7, 2022 `executive-receipt`
- **2022-04-07** Slama explanation of vote
- **2022-04-07** President/Speaker signed `passage`
- **2022-04-07** Passed on Final Reading 43-0-6 `passage`
- **2022-04-07** Dispensing of reading at large approved
- **2022-04-07** Hansen, M. FA170 withdrawn
- **2022-04-05** Placed on Final Reading `reading-3`
- **2022-04-05** Advanced to Enrollment and Review for Engrossment
- **2022-04-05** Cavanaugh, J. AM2706 lost
- **2022-04-05** Friesen MO203 prevailed
- **2022-04-05** Friesen MO203 Invoke cloture pursuant to Rule 7, Sec. 10 filed `filing`
- **2022-04-05** Cavanaugh, J. AM2706 filed `filing`
- **2022-04-05** Wishart AM2701 withdrawn
- **2022-04-05** Wishart AM2701 filed `filing`
- **2022-04-05** Hansen, M. AM2656 withdrawn
- **2022-04-05** Cavanaugh, J. AM2705 lost
- **2022-04-05** Cavanaugh, J. AM2705 pending
- **2022-04-05** Cavanaugh, J. AM2705 filed `filing`
- **2022-04-05** Hansen, M. AM2656 refiled `filing`
- **2022-04-05** Hansen, M. AM2656 withdrawn
- **2022-04-05** DeBoer AM2685 lost
- **2022-04-05** Hansen, M. FA169 withdrawn
- **2022-04-05** Hansen, M. FA168 withdrawn
- **2022-04-05** Enrollment and Review ER167 adopted
- **2022-04-05** Enrollment and Review ER167 filed `filing`
- **2022-04-05** Placed on Select File with ER167 `filing`
- **2022-03-31** DeBoer AM2685 filed `filing`
- **2022-03-30** Advanced to Enrollment and Review Initial
- **2022-03-30** Revenue original undivided AM2649 adopted
- **2022-03-30** Revenue AM2660 not considered
- **2022-03-30** Friesen MO201 prevailed
- **2022-03-30** Friesen MO201 Invoke cloture pursuant to Rule 7, Sec. 10 filed `filing`
- **2022-03-30** Revenue AM2663 adopted
- **2022-03-30** Revenue AM2662 adopted
- **2022-03-30** Revenue AM2661 adopted
- **2022-03-30** Revenue AM2658 adopted
- **2022-03-30** Hansen, M. AM2656 filed `filing`
- **2022-03-30** Revenue AM2658 pending
- **2022-03-30** Revenue AM2660 filed `filing`
- **2022-03-30** Revenue AM2663 filed `filing`
- **2022-03-30** Revenue AM2662 filed `filing`
- **2022-03-30** Revenue AM2661 filed `filing`
- **2022-03-30** Revenue AM2658 filed `filing`
- **2022-03-30** Revenue AM2649 divided
- **2022-03-30** Cavanaugh, M. MO199 withdrawn
- **2022-03-30** Cavanaugh, M. MO199 Bracket until April 5, 2022 filed `filing`
- **2022-03-29** Revenue AM2649 filed `filing`
- **2022-03-29** Placed on General File with AM2649 `filing`
- **2022-03-25** Hansen, M. FA170 filed `filing`
- **2022-03-25** Hansen, M. FA169 filed `filing`
- **2022-03-25** Hansen, M. FA168 filed `filing`
- **2022-02-22** Friesen priority bill
- **2022-02-03** Notice of hearing for February 11, 2022
- **2022-01-11** Referred to Revenue Committee `referral-committee`
- **2022-01-07** 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/898989ab-76d6-4dfa-8820-ee584e022f55`. Confidence: reported (aggregated from official Nebraska legislature records).