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---
type: "Bill"
title: "Change provisions relating to the Affordable Housing Tax Credit Act and the Child Care Tax Credit Act"
description: "Change provisions relating to the Affordable Housing Tax Credit Act and the Child Care Tax Credit Act"
jurisdiction: "us/states/ne"
legislature: "Nebraska Legislature"
session: "109"
identifier: "LB 182"
citation: "Nebraska LB 182 (109)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Bostar"]
version_count: 4
action_count: 18
vote_count: 4
first_action: "2025-01-13"
last_action: "2025-02-26"
source: "openstates"
source_identifier: "ocd-bill/973b010f-ca72-44a3-9cd7-707b86761213"
source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2025"
source_hash: "cb15e14d3e9da53e79e0b587218ac97dec666db0f02665b5e55b1055c2d0e2b0"
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 182 (109) — Change provisions relating to the Affordable Housing Tax Credit Act and the Child Care Tax Credit 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/LB182.pdf)
2. **Bostar AM106** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/AM106.pdf)
3. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB182.pdf)
4. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB182.pdf)
## Votes
- Advanced to Enrollment and Review for Engrossment — **361** (pass) · legislature
- Bostar AM106 adopted — **371** (fail) · legislature
- Advanced to Enrollment and Review Initial — **370** (pass) · legislature
- Passed on Final Reading 46-2-1 — **462** (pass) · legislature
## Sponsors
- Bostar — primary (person)
- Hallstrom — cosponsor (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2025-02-26** Approved by Governor on February 25, 2025 `executive-signature`
- **2025-02-21** Presented to Governor on February 21, 2025 `executive-receipt`
- **2025-02-21** President/Speaker signed `passage`
- **2025-02-21** Passed on Final Reading 46-2-1 `passage`
- **2025-02-21** Dispensing of reading at large approved
- **2025-02-18** Enrollment and Review ST2 recorded
- **2025-02-18** Enrollment and Review ST2 filed `filing`
- **2025-02-18** Placed on Final Reading with ST2 `reading-3`
- **2025-02-13** Hallstrom name added
- **2025-02-07** Advanced to Enrollment and Review for Engrossment
- **2025-02-07** Bostar AM106 adopted
- **2025-02-06** Bostar AM106 filed `filing`
- **2025-02-04** Placed on Select File `filing`
- **2025-01-30** Advanced to Enrollment and Review Initial
- **2025-01-28** Placed on General File `committee-passage`
- **2025-01-16** Notice of hearing for January 24, 2025
- **2025-01-15** Referred to Revenue Committee `referral-committee`
- **2025-01-13** 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/973b010f-ca72-44a3-9cd7-707b86761213`. Confidence: reported (aggregated from official Nebraska legislature records).