---
type: "Bill"
title: "Provide for tax credits, tax exemptions, and certain grant programs and change provisions relating to tax credits and fuel taxes"
description: "Provide for tax credits, tax exemptions, and certain grant programs and change provisions relating to tax credits and fuel taxes"
jurisdiction: "us/states/ne"
legislature: "Nebraska Legislature"
session: "108"
identifier: "LB 937"
citation: "Nebraska LB 937 (108)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Bostar"]
version_count: 9
action_count: 85
vote_count: 8
first_action: "2024-01-04"
last_action: "2024-04-25"
source: "openstates"
source_identifier: "ocd-bill/702700a1-b73d-4125-b139-eec0b4ad4385"
source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2024"
source_hash: "a4ba5da87ffb090d36511832886c8358aef90f7905074fa374338a7f6dbbb810"
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 937 (108) — Provide for tax credits, tax exemptions, and certain grant programs and change provisions relating to tax credits and fuel 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/LB937.pdf)
2. **Bostar AM3420** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/AM/AM3420.pdf)
3. **Brandt AM3260** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/AM/AM3260.pdf)
4. **Cavanaugh, J. AM3116** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/AM/AM3116.pdf)
5. **Enrollment and Review ER115** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/AM/ER115.pdf)
6. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/Final/LB937.pdf)
7. **Revenue AM3205** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/AM/AM3205.pdf)
8. **Revenue AM3206** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/AM/AM3206.pdf)
9. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/Slip/LB937.pdf)

## Votes

- Brandt AM3260 adopted — **34–0** (fail) · legislature
- Bostar AM3420 adopted — **34–0** (fail) · legislature
- Revenue AM3205 adopted — **28–15** (fail) · legislature
- Passed on Final Reading 45-0-4 — **45–0** (pass) · legislature
- Bostar AM3187 lost — **17–24** (fail) · legislature
- Advanced to Enrollment and Review Initial — **40–0** (pass) · legislature
- Cavanaugh, J. AM3116 adopted — **31–4** (fail) · legislature
- Revenue AM3206 adopted — **37–0** (fail) · legislature

## Sponsors

- Bostar — primary (person)
- Day — cosponsor (person)
- McDonnell — cosponsor (person)
- Sanders — cosponsor (person)
- Vargas — cosponsor (person)

## Timeline

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

- **2024-04-25** Provisions/portions of LB1184 amended into LB937 by AM3206
- **2024-04-25** Provisions/portions of LB1158 amended into LB937 by AM3206
- **2024-04-25** Provisions/portions of LB1084 amended into LB937 by AM3206
- **2024-04-25** Provisions/portions of LB1072 amended into LB937 by AM3206
- **2024-04-25** Provisions/portions of LB1047 amended into LB937 by AM3260
- **2024-04-25** Provisions/portions of LB1040 amended into LB937 by AM3206
- **2024-04-25** Provisions/portions of LB1025 amended into LB937 by AM3206
- **2024-04-25** Provisions/portions of LB1022 amended into LB937 by AM3206
- **2024-04-25** Provisions/portions of LB1002 amended into LB937 by AM3206
- **2024-04-25** Provisions/portions of LB901 amended into LB937 by AM3206
- **2024-04-25** Provisions/portions of LB606 amended into LB937 by AM3205
- **2024-04-25** Provisions/portions of LB58 amended into LB937 by AM3116
- **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 45-0-4 `passage`
- **2024-04-18** Dispensing of reading at large approved
- **2024-04-18** Cavanaugh, M. MO1405 withdrawn
- **2024-04-18** Cavanaugh, M. MO1397 withdrawn
- **2024-04-11** McDonnell name added
- **2024-04-11** Vargas name added
- **2024-04-10** Placed on Final Reading `reading-3`
- **2024-04-10** Advanced to Enrollment and Review for Engrossment
- **2024-04-10** Wayne AM3287 withdrawn
- **2024-04-10** Bostar AM3420 adopted
- **2024-04-10** Bostar AM3420 to ER115 filed `filing`
- **2024-04-10** Linehan MO1345 not considered
- **2024-04-10** Linehan MO1347 not considered
- **2024-04-10** Linehan MO1346 not considered
- **2024-04-10** Cavanaugh, M. MO1404 not considered
- **2024-04-10** Cavanaugh, M. MO1403 not considered
- **2024-04-10** Cavanaugh, M. MO1402 not considered
- **2024-04-10** Cavanaugh, M. MO1394 not considered
- **2024-04-10** Cavanaugh, M. MO1395 not considered
- **2024-04-10** Cavanaugh, M. MO1396 not considered
- **2024-04-10** Cavanaugh, M. MO1260 withdrawn
- **2024-04-10** Cavanaugh, M. MO1256 withdrawn
- **2024-04-10** Cavanaugh, M. MO1257 withdrawn
- **2024-04-10** Cavanaugh, M. MO1258 withdrawn
- **2024-04-10** Enrollment and Review ER115 adopted
- **2024-04-09** Cavanaugh, M. MO1405 Recommit to the Revenue Committee filed `filing`
- **2024-04-09** Cavanaugh, M. MO1404 Indefinitely postpone filed `filing`
- **2024-04-09** Cavanaugh, M. MO1403 Recommit to the Revenue Committee filed `filing`
- **2024-04-09** Cavanaugh, M. MO1402 Bracket until April 18, 2024 filed `filing`
- **2024-04-09** Cavanaugh, M. MO1397 Recommit to the Revenue Committee filed `filing`
- **2024-04-09** Cavanaugh, M. MO1396 Bracket until April 18, 2024 filed `filing`
- **2024-04-09** Cavanaugh, M. MO1395 Recommit to the Revenue Committee filed `filing`
- **2024-04-09** Cavanaugh, M. MO1394 Indefinitely postpone filed `filing`
- **2024-04-05** Wayne AM3287 to ER115 filed `filing`
- **2024-04-03** Linehan MO1347 Recommit to the Revenue Committee filed `filing`
- **2024-04-03** Linehan MO1346 Bracket until April 18, 2024 filed `filing`
- **2024-04-03** Linehan MO1345 Indefinitely postpone filed `filing`
- **2024-04-02** Enrollment and Review ER115 filed `filing`
- **2024-04-02** Placed on Select File with ER115 `filing`
- **2024-03-28** Advanced to Enrollment and Review Initial
- **2024-03-28** Revenue AM3001 not considered
- **2024-03-28** Revenue AM3206 adopted
- **2024-03-28** Cavanaugh, J. AM3116 adopted
- **2024-03-28** Cavanaugh, J. AM3116 to AM3132 filed `filing`
- **2024-03-28** Brandt AM3260 adopted
- **2024-03-28** Cavanaugh, M. MO1259 withdrawn
- **2024-03-28** Revenue AM3205 adopted
- **2024-03-28** Bostar AM3187 lost
- **2024-03-28** Revenue AM3206 filed `filing`
- **2024-03-28** Revenue AM3205 filed `filing`
- **2024-03-28** Revenue AM3132 divided
- **2024-03-28** Cavanaugh, M. MO1261 withdrawn
- **2024-03-27** Brandt AM3260 to AM3132 filed `filing`
- **2024-03-27** Bostar AM3187 to AM3132 filed `filing`
- **2024-03-27** Cavanaugh, M. MO1261 pending
- **2024-03-20** Corrected Revenue AM3132 filed `filing`
- **2024-03-19** Revenue AM3001 filed `filing`
- **2024-03-19** Placed on General File with AM3001 `committee-passage`
- **2024-03-14** Cavanaugh, M. MO1261 Indefinitely postpone pursuant to Rule 6, Sec. 3(f) filed `filing`
- **2024-03-14** Cavanaugh, M. MO1260 Recommit to the Revenue Committee filed `filing`
- **2024-03-14** Cavanaugh, M. MO1259 Bracket until April 11, 2024 filed `filing`
- **2024-03-14** Cavanaugh, M. MO1258 Bracket until April 12, 2024 filed `filing`
- **2024-03-14** Cavanaugh, M. MO1257 Recommit to the Revenue Committee filed `filing`
- **2024-03-14** Cavanaugh, M. MO1256 Indefinitely postpone filed `filing`
- **2024-03-04** Day name added
- **2024-03-04** Sanders name added
- **2024-02-15** Bostar priority bill
- **2024-01-17** Notice of hearing for January 25, 2024
- **2024-01-08** Referred to Revenue Committee `referral-committee`
- **2024-01-04** 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/702700a1-b73d-4125-b139-eec0b4ad4385`. Confidence: reported (aggregated from official Nebraska legislature records).