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---
type: "Bill"
title: "Provide for an inheritance tax exemption and change certain inheritance tax proceedings"
description: "Provide for an inheritance tax exemption and change certain inheritance tax proceedings"
jurisdiction: "us/states/ne"
legislature: "Nebraska Legislature"
session: "106"
identifier: "LB 315"
citation: "Nebraska LB 315 (106)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Kolterman"]
version_count: 3
action_count: 12
vote_count: 2
first_action: "2019-01-16"
last_action: "2019-05-30"
source: "openstates"
source_identifier: "ocd-bill/fa858fc3-e77f-4c8e-b33c-8afeb72c37ab"
source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2019"
source_hash: "df1c451c53cc526cbbf9c71ddbb8708274b8d701ed0f1d3fe497fb16e3a44f2e"
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 315 (106) — Provide for an inheritance tax exemption and change certain inheritance tax proceedings
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **Introduced** (filed) — [source](https://nebraskalegislature.gov/FloorDocs/106/PDF/Intro/LB315.pdf)
2. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/106/PDF/Final/LB315.pdf)
3. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/106/PDF/Slip/LB315.pdf)
## Votes
- Advanced to Enrollment and Review Initial — **390** (pass) · legislature
- Passed on Final Reading 47-0-2 — **470** (pass) · legislature
## Sponsors
- Kolterman — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2019-05-30** Approved by Governor on May 29, 2019 `executive-signature`
- **2019-05-24** Presented to Governor on May 23, 2019 `executive-receipt`
- **2019-05-23** President/Speaker signed `passage`
- **2019-05-23** Passed on Final Reading 47-0-2 `passage`
- **2019-05-21** Placed on Final Reading `reading-3`
- **2019-05-16** Advanced to Enrollment and Review for Engrossment
- **2019-05-13** Placed on Select File `filing`
- **2019-05-10** Advanced to Enrollment and Review Initial
- **2019-04-11** Placed on General File `filing`
- **2019-03-06** Notice of hearing for March 14, 2019
- **2019-01-18** Referred to Revenue Committee `referral-committee`
- **2019-01-16** 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/fa858fc3-e77f-4c8e-b33c-8afeb72c37ab`. Confidence: reported (aggregated from official Nebraska legislature records).