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---
type: "Bill"
title: "Provide for a tax on diesel fuels, change provisions relating to refunds for motor fuel taxes, the petroleum release remedial action fee, and the Motor Fuel Tax Enforcement and Collection Cash Fund, change and eliminate provisions of the Ethanol Development Act, and eliminate the Ethanol Production Incentive Cash Fund"
description: "Provide for a tax on diesel fuels, change provisions relating to refunds for motor fuel taxes, the petroleum release remedial action fee, and the Motor Fuel Tax Enforcement and Collection Cash Fund, change and eliminate provisions of the Ethanol Development Act, and eliminate the Ethanol Production Incentive Cash Fund"
jurisdiction: "us/states/ne"
legislature: "Nebraska Legislature"
session: "109"
identifier: "LB 815"
citation: "Nebraska LB 815 (109)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Brandt"]
version_count: 5
action_count: 23
vote_count: 3
first_action: "2026-01-07"
last_action: "2026-04-17"
source: "openstates"
source_identifier: "ocd-bill/d389f08a-4101-4adb-8539-aa76d720b404"
source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2026"
source_hash: "35a66b542513528a875955b2e07a3e4798fae6d1c45c83992f3f72124f645e72"
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 815 (109) — Provide for a tax on diesel fuels, change provisions relating to refunds for motor fuel taxes, the petroleum release remedial action fee, and the Motor Fuel Tax Enforcement and Collection Cash Fund, change and eliminate provisions of the Ethanol Development Act, and eliminate the Ethanol Production Incentive Cash Fund
## 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/LB815.pdf)
2. **Agriculture AM2131** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/AM2131.pdf)
3. **Enrollment and Review ER168** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/ER168.pdf)
4. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB815.pdf)
5. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB815.pdf)
## Votes
- Advanced to Enrollment and Review Initial — **280** (pass) · legislature
- Agriculture AM2131 adopted — **260** (fail) · legislature
- Passed on Final Reading 35-14*-0 — **3514** (pass) · legislature
## Sponsors
- Brandt — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2026-04-17** Approved by Governor on April 14, 2026 `executive-signature`
- **2026-04-17** Presented to Governor on April 10, 2026 `executive-receipt`
- **2026-04-10** President/Speaker signed `passage`
- **2026-04-10** Passed on Final Reading 35-14*-0 `passage`
- **2026-04-10** Dispensing of reading at large approved
- **2026-04-07** Placed on Final Reading `reading-3`
- **2026-04-01** Advanced to Enrollment and Review for Engrossment
- **2026-04-01** Kauth FA444 withdrawn
- **2026-04-01** Enrollment and Review ER168 adopted
- **2026-03-30** Enrollment and Review ER168 filed `filing`
- **2026-03-30** Placed on Select File with ER168 `filing`
- **2026-03-24** Advanced to Enrollment and Review Initial
- **2026-03-24** Brandt FA1015 withdrawn
- **2026-03-24** Agriculture AM2131 adopted
- **2026-02-25** Agriculture AM2131 filed `filing`
- **2026-02-25** Placed on General File with AM2131 `committee-passage`
- **2026-02-20** Brandt FA1015 filed `filing`
- **2026-02-19** Ibach priority bill
- **2026-01-21** Notice of hearing for February 03, 2026
- **2026-01-20** Rereferred to Agriculture Committee
- **2026-01-09** Referred to Revenue Committee `referral-committee`
- **2026-01-08** Kauth FA444 filed `filing`
- **2026-01-07** 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/d389f08a-4101-4adb-8539-aa76d720b404`. Confidence: reported (aggregated from official Nebraska legislature records).