---
type: "Bill"
title: "Adopt the Opportunity Scholarships Act and provide tax credits"
description: "Adopt the Opportunity Scholarships Act and provide tax credits"
jurisdiction: "us/states/ne"
legislature: "Nebraska Legislature"
session: "108"
identifier: "LB 753"
citation: "Nebraska LB 753 (108)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Linehan"]
version_count: 5
action_count: 60
vote_count: 13
first_action: "2023-01-18"
last_action: "2023-05-30"
source: "openstates"
source_identifier: "ocd-bill/1e3f1f6c-034d-4e4d-9ead-6903e176fc37"
source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2023"
source_hash: "630344deebb8898e56c863e39b833420cbc63fe270e0c5677c2ca05456b22694"
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 753 (108) — Adopt the Opportunity Scholarships Act and provide 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/108/PDF/Intro/LB753.pdf)
2. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/Final/LB753.pdf)
3. **Linehan AM1253** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/AM/AM1253.pdf)
4. **Revenue AM338** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/AM/AM338.pdf)
5. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/Slip/LB753.pdf)

## Votes

- Hunt MO822 failed — **3–33** (fail) · legislature
- Advanced to Enrollment and Review Initial — **31–12** (pass) · legislature
- Linehan AM1253 adopted — **41–0** (fail) · legislature
- Linehan MO1145 prevailed — **33–11** (fail) · legislature
- Revenue AM338 adopted — **43–0** (fail) · legislature
- Linehan MO61 prevailed — **33–12** (fail) · legislature
- Hunt AM507 lost — **15–31** (fail) · legislature
- Linehan MO942 prevailed — **34–9** (fail) · legislature
- Passed on Final Reading 33-11-5 — **33–11** (pass) · legislature
- Cavanaugh, M. MO59 failed — **3–42** (fail) · legislature
- Hunt MO826 failed — **7–35** (fail) · legislature
- Raybould AM1233 lost — **7–28** (fail) · legislature
- Advanced to Enrollment and Review for Engrossment — **33–11** (pass) · legislature

## Sponsors

- Linehan — primary (person)
- Bosn — cosponsor (person)

## Timeline

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

- **2023-05-30** Approved by Governor on May 30, 2023 `executive-signature`
- **2023-05-24** Presented to Governor on May 24, 2023 `executive-receipt`
- **2023-05-24** President/Speaker signed `passage`
- **2023-05-24** Passed on Final Reading 33-11-5 `passage`
- **2023-05-24** Dispensing of reading at large approved
- **2023-05-24** Hunt MO826 failed
- **2023-05-24** Linehan MO1145 prevailed
- **2023-05-24** Linehan MO1145 Invoke cloture pursuant to Rule 7, Sec. 10 filed `filing`
- **2023-04-18** Placed on Final Reading `reading-3`
- **2023-04-13** Advanced to Enrollment and Review for Engrossment
- **2023-04-13** Linehan AM1253 adopted
- **2023-04-13** Linehan MO942 prevailed
- **2023-04-13** Linehan MO942 Invoke cloture pursuant to Rule 7, Sec. 10 filed `filing`
- **2023-04-13** Raybould FA41 withdrawn
- **2023-04-13** Raybould AM1233 lost
- **2023-04-13** Cavanaugh, J. AM739 withdrawn
- **2023-04-13** Hunt MO825 withdrawn
- **2023-04-13** Hunt MO824 withdrawn
- **2023-04-13** Hunt MO820 withdrawn
- **2023-04-13** Hunt MO821 withdrawn
- **2023-04-13** Cavanaugh, M. MO941 withdrawn
- **2023-04-13** Cavanaugh, M. MO941 Reconsider the vote taken on MO822 filed `filing`
- **2023-04-13** Hunt MO822 failed
- **2023-04-13** MO822 pending
- **2023-04-12** Bosn name added
- **2023-04-12** Raybould FA41 filed `filing`
- **2023-04-11** Linehan AM1253 filed `filing`
- **2023-04-06** Raybould AM1233 filed `filing`
- **2023-04-04** Passed over `passage`
- **2023-03-31** Hunt MO825 Bracket until June 2, 2023 filed `filing`
- **2023-03-31** Hunt MO822 Bracket until June 1, 2023 filed `filing`
- **2023-03-31** Hunt MO826 Recommit to Revenue Committee filed `filing`
- **2023-03-31** Hunt MO824 Recommit to Revenue Committee filed `filing`
- **2023-03-31** Hunt MO821 Recommit to Revenue Committee filed `filing`
- **2023-03-31** Hunt MO823 Indefinitely postpone filed `filing`
- **2023-03-31** Hunt MO820 Indefinitely postpone pursuant to Rule 6 Section 3(f) filed `filing`
- **2023-03-13** Placed on Select File `filing`
- **2023-03-08** Cavanaugh, J. AM739 filed `filing`
- **2023-03-08** Advanced to Enrollment and Review Initial
- **2023-03-08** Revenue AM338 adopted
- **2023-03-08** Hunt AM507 lost
- **2023-03-08** Cavanaugh, M. MO59 failed
- **2023-03-08** Linehan MO61 prevailed
- **2023-03-08** Linehan MO61 Invoke cloture pursuant to Rule 7, Sec. 10 filed `filing`
- **2023-03-08** Cavanaugh, M. MO59 Bracket until May 22, 2023 filed `filing`
- **2023-03-07** Cavanaugh, J. FA27 filed `filing`
- **2023-03-07** AM507 pending
- **2023-03-07** Cavanaugh, J. AM353 withdrawn
- **2023-03-06** AM353 pending
- **2023-02-28** Linehan priority bill
- **2023-02-24** Cavanaugh, J. AM559 filed `filing`
- **2023-02-23** Hunt AM507 filed `filing`
- **2023-02-13** Cavanaugh, J. AM353 filed `filing`
- **2023-02-10** Revenue AM338 filed `filing`
- **2023-02-10** Placed on General File with AM338 `committee-passage`
- **2023-02-02** Linehan FA11 filed `filing`
- **2023-01-26** Notice of hearing for February 03, 2023
- **2023-01-25** Hunt AM87 filed `filing`
- **2023-01-20** Referred to Revenue Committee `referral-committee`
- **2023-01-18** 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/1e3f1f6c-034d-4e4d-9ead-6903e176fc37`. Confidence: reported (aggregated from official Nebraska legislature records).