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---
type: "Bill"
title: "Provide a sales tax exemption for residential water service"
description: "Provide a sales tax exemption for residential water service"
jurisdiction: "us/states/ne"
legislature: "Nebraska Legislature"
session: "107"
identifier: "LB 26"
citation: "Nebraska LB 26 (107)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Wayne"]
version_count: 3
action_count: 17
vote_count: 2
first_action: "2021-01-07"
last_action: "2021-05-26"
source: "openstates"
source_identifier: "ocd-bill/e401b053-29c4-4777-9611-4f1c395acb7c"
source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2021"
source_hash: "37862fc7154d68baabde52641597568a2ca0193886983c876946ebdcc33323f6"
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 26 (107) — Provide a sales tax exemption for residential water service
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **Introduced** (filed) — [source](https://nebraskalegislature.gov/FloorDocs/107/PDF/Intro/LB26.pdf)
2. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/107/PDF/Final/LB26.pdf)
3. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/107/PDF/Slip/LB26.pdf)
## Votes
- Passed on Final Reading 41-2-6 — **412** (pass) · legislature
- Advanced to Enrollment and Review Initial — **383** (pass) · legislature
## Sponsors
- Wayne — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2021-05-26** Approved by Governor on May 25, 2021 `executive-signature`
- **2021-05-21** Presented to Governor on May 20, 2021 `executive-receipt`
- **2021-05-20** President/Speaker signed `passage`
- **2021-05-20** Passed on Final Reading 41-2-6 `passage`
- **2021-05-20** Dispensing of reading at large approved
- **2021-05-18** Placed on Final Reading `reading-3`
- **2021-05-12** Advanced to Enrollment and Review for Engrossment
- **2021-04-27** Hansen, M. name added
- **2021-04-27** Placed on Select File `filing`
- **2021-04-27** Hunt name added
- **2021-04-26** Advanced to Enrollment and Review Initial
- **2021-03-10** Pahls priority bill
- **2021-03-10** Placed on General File `filing`
- **2021-02-25** Pahls name added
- **2021-02-09** Notice of hearing for February 24, 2021
- **2021-01-11** Referred to Revenue Committee `referral-committee`
- **2021-01-07** 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/e401b053-29c4-4777-9611-4f1c395acb7c`. Confidence: reported (aggregated from official Nebraska legislature records).