---
type: "Bill"
title: "Adopt the Relocation Incentive Act and change provisions relating to certain business deductions, nonresident income, incentives under the ImagiNE Nebraska Act, and occupation taxes"
description: "Adopt the Relocation Incentive Act and change provisions relating to certain business deductions, nonresident income, incentives under the ImagiNE Nebraska Act, and occupation taxes"
jurisdiction: "us/states/ne"
legislature: "Nebraska Legislature"
session: "108"
identifier: "LB 1023"
citation: "Nebraska LB 1023 (108)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["von Gillern"]
version_count: 9
action_count: 40
vote_count: 7
first_action: "2024-01-05"
last_action: "2024-04-25"
source: "openstates"
source_identifier: "ocd-bill/2ad95b91-1056-4101-927b-7c95e8c80697"
source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2024"
source_hash: "7f7a9804eb1425491fb6a422dda696c562df46e478b13c376623a4e930a2e425"
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 1023 (108) — Adopt the Relocation Incentive Act and change provisions relating to certain business deductions, nonresident income, incentives under the ImagiNE Nebraska Act, and occupation taxes

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/Intro/LB1023.pdf)
2. **Bostar AM3400** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/AM/AM3400.pdf)
3. **Enrollment and Review ER116** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/AM/ER116.pdf)
4. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/Final/LB1023.pdf)
5. **Revenue AM3034** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/AM/AM3034.pdf)
6. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/Slip/LB1023.pdf)
7. **von Gillern AM2150** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/AM/AM2150.pdf)
8. **von Gillern AM3220** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/AM/AM3220.pdf)
9. **von Gillern AM3375** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/AM/AM3375.pdf)

## Votes

- Bostar AM3400 adopted — **34–0** (fail) · legislature
- von Gillern AM3375 adopted — **33–0** (fail) · legislature
- von Gillern AM2150 adopted — **37–0** (fail) · legislature
- Advanced to Enrollment and Review Initial — **35–0** (pass) · legislature
- von Gillern AM3220 adopted — **34–0** (fail) · legislature
- Passed on Final Reading 49-0-0 — **49–0** (pass) · legislature
- Revenue AM3034 adopted — **35–0** (fail) · legislature

## Sponsors

- von Gillern — primary (person)
- Albrecht — cosponsor (person)
- Blood — cosponsor (person)
- Brewer — cosponsor (person)

## Timeline

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

- **2024-04-25** Provisions/portions of LB1400 amended into LB1023 by AM3034
- **2024-04-25** Provisions/portions of LB1113 amended into LB1023 by AM3034
- **2024-04-25** Provisions/portions of LB1049 amended into LB1023 by AM3034
- **2024-04-25** Provisions/portions of LB416 amended into LB1023 by AM3034
- **2024-04-25** Provisions/portions of LB173 amended into LB1023 by AM3034
- **2024-04-25** Approved by Governor on April 23, 2024 `executive-signature`
- **2024-04-18** Presented to Governor on April 18, 2024 `executive-receipt`
- **2024-04-18** President/Speaker signed `passage`
- **2024-04-18** Passed on Final Reading 49-0-0 `passage`
- **2024-04-18** Dispensing of reading at large approved
- **2024-04-10** Enrollment and Review ST81 recorded
- **2024-04-10** Enrollment and Review ST81 filed `filing`
- **2024-04-10** Placed on Final Reading with ST81 `reading-3`
- **2024-04-10** Advanced to Enrollment and Review for Engrossment
- **2024-04-10** Bostar AM3400 adopted
- **2024-04-10** Bostar AM3400 to AM3034 filed `filing`
- **2024-04-10** von Gillern AM3375 adopted
- **2024-04-10** von Gillern AM3220 adopted
- **2024-04-10** von Gillern MO1352 withdrawn
- **2024-04-10** von Gillern MO1351 withdrawn
- **2024-04-10** Enrollment and Review ER116 adopted
- **2024-04-09** von Gillern AM3375 to AM3034 filed `filing`
- **2024-04-03** von Gillern AM3220 to AM3034 filed `filing`
- **2024-04-03** von Gillern MO1352 Recommit to the Revenue Committee filed `filing`
- **2024-04-03** von Gillern MO1351 Bracket until April 18, 2024 filed `filing`
- **2024-04-02** Enrollment and Review ER116 filed `filing`
- **2024-04-02** Placed on Select File with ER116 `filing`
- **2024-03-21** Blood name added
- **2024-03-21** Advanced to Enrollment and Review Initial
- **2024-03-21** von Gillern AM2150 adopted
- **2024-03-21** Revenue AM3034 adopted
- **2024-03-20** Revenue AM3034 filed `filing`
- **2024-03-20** Placed on General File with AM3034 `committee-passage`
- **2024-02-15** von Gillern priority bill
- **2024-01-25** von Gillern AM2150 filed `filing`
- **2024-01-17** Notice of hearing for January 25, 2024
- **2024-01-11** Albrecht name added
- **2024-01-10** Brewer name added
- **2024-01-09** Referred to Revenue Committee `referral-committee`
- **2024-01-05** 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/2ad95b91-1056-4101-927b-7c95e8c80697`. Confidence: reported (aggregated from official Nebraska legislature records).