---
type: "Bill"
title: "Provide for the recalculation of certain base-year employees under the Nebraska Advantage Act"
description: "Provide for the recalculation of certain base-year employees under the Nebraska Advantage Act"
jurisdiction: "us/states/ne"
legislature: "Nebraska Legislature"
session: "109"
identifier: "LB 954"
citation: "Nebraska LB 954 (109)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["von Gillern"]
version_count: 4
action_count: 16
vote_count: 3
first_action: "2026-01-12"
last_action: "2026-04-17"
source: "openstates"
source_identifier: "ocd-bill/66a03ef0-2e2c-4645-84ab-2553c65987a4"
source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2026"
source_hash: "73af1c30edb5bd95cd4a825b802318beadeb81e8cbf3e8aa0a945b7edd836bfd"
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 954 (109) — Provide for the recalculation of certain base-year employees under the Nebraska Advantage Act

## Version chain

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

1. **Introduced** (filed) — [source](https://nebraskalegislature.gov/FloorDocs/109/PDF/Intro/LB954.pdf)
2. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB954.pdf)
3. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB954.pdf)
4. **von Gillern AM2209** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/AM2209.pdf)

## Votes

- von Gillern AM2209 adopted — **35–0** (fail) · legislature
- Passed on Final Reading 44-3*-2 — **44–3** (pass) · legislature
- Advanced to Enrollment and Review Initial — **29–1** (pass) · legislature

## Sponsors

- von Gillern — primary (person)

## Timeline

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

- **2026-04-17** Approved by Governor on April 14, 2026 `executive-signature`
- **2026-04-09** Presented to Governor on April 9, 2026 `executive-receipt`
- **2026-04-09** President/Speaker signed `passage`
- **2026-04-09** Passed on Final Reading 44-3*-2 `passage`
- **2026-03-17** Placed on Final Reading `reading-3`
- **2026-03-06** Advanced to Enrollment and Review for Engrossment
- **2026-03-06** von Gillern AM2209 adopted
- **2026-03-06** Kauth FA610 withdrawn
- **2026-02-27** von Gillern AM2209 filed `filing`
- **2026-02-26** Placed on Select File `filing`
- **2026-02-19** Advanced to Enrollment and Review Initial
- **2026-02-06** Placed on General File `committee-passage`
- **2026-01-22** Notice of hearing for January 30, 2026
- **2026-01-14** Referred to Revenue Committee `referral-committee`
- **2026-01-13** Kauth FA610 filed `filing`
- **2026-01-12** 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/66a03ef0-2e2c-4645-84ab-2553c65987a4`. Confidence: reported (aggregated from official Nebraska legislature records).