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---
type: "Bill"
title: "Provide and change sales and use tax exemptions for certain products and agricultural machinery and equipment, exclude certain income from gross receipts, and change funding for and require reports regarding the Game and Parks Commission Capital Maintenance Fund"
description: "Provide and change sales and use tax exemptions for certain products and agricultural machinery and equipment, exclude certain income from gross receipts, and change funding for and require reports regarding the Game and Parks Commission Capital Maintenance Fund"
jurisdiction: "us/states/ne"
legislature: "Nebraska Legislature"
session: "107"
identifier: "LB 595"
citation: "Nebraska LB 595 (107)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Albrecht"]
version_count: 3
action_count: 45
vote_count: 9
first_action: "2021-01-20"
last_action: "2021-05-27"
source: "openstates"
source_identifier: "ocd-bill/31eead82-b52f-4f74-9e54-c6ed6c7bf773"
source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2021"
source_hash: "5dc2221d37bdc46ae0976d148b7e4105b98965a4ea599eca59de45aa71ac898f"
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 595 (107) — Provide and change sales and use tax exemptions for certain products and agricultural machinery and equipment, exclude certain income from gross receipts, and change funding for and require reports regarding the Game and Parks Commission Capital Maintenance 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/107/PDF/Intro/LB595.pdf)
2. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/107/PDF/Final/LB595.pdf)
3. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/107/PDF/Slip/LB595.pdf)
## Votes
- Albrecht MO98 prevailed — **420** (fail) · legislature
- Linehan AM1079 adopted — **270** (fail) · legislature
- Revenue AM776 adopted — **380** (fail) · legislature
- Erdman AM1140 lost — **237** (fail) · legislature
- Advanced to Enrollment and Review Initial — **350** (pass) · legislature
- Advanced to Enrollment and Review for Engrossment — **370** (pass) · legislature
- Linehan AM1250 adopted — **340** (fail) · legislature
- Passed on Final Reading 45-0-4 — **450** (pass) · legislature
- Albrecht AM1227 adopted — **310** (fail) · legislature
## Sponsors
- Albrecht — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2021-05-27** Provisions/portions of LB672 amended into LB595 by AM776
- **2021-05-27** Provisions/portions of LB350 amended into LB595 by AM776
- **2021-05-27** Provisions/portions of LB182 amended into LB595 by AM776
- **2021-05-26** Approved by Governor on May 25, 2021 `executive-signature`
- **2021-05-20** Presented to Governor on May 20, 2021 `executive-receipt`
- **2021-05-20** President/Speaker signed `passage`
- **2021-05-20** Passed on Final Reading 45-0-4 `passage`
- **2021-05-20** Dispensing of reading at large approved
- **2021-05-20** Cavanaugh, M. MO97 withdrawn
- **2021-05-20** Albrecht MO98 prevailed
- **2021-05-20** Albrecht MO98 Invoke cloture pursuant to Rule 7, Sec. 10 filed `filing`
- **2021-05-20** Cavanaugh, M. MO97 pending
- **2021-05-20** Cavanaugh, M. MO97 Recommit to the Revenue Committee filed `filing`
- **2021-05-20** Cavanaugh, M. MO91 withdrawn
- **2021-05-20** Cavanaugh, M. MO91 Bracket until May 21, 2021 filed `filing`
- **2021-05-18** Placed on Final Reading `reading-3`
- **2021-05-11** Advanced to Enrollment and Review for Engrossment
- **2021-05-11** Cavanaugh, M. MO64 withdrawn
- **2021-05-11** Cavanaugh, M. MO64 Bracket until May 20, 2021 filed `filing`
- **2021-05-11** Flood AM811 withdrawn
- **2021-05-11** Linehan AM1250 adopted
- **2021-05-11** Flood AM1225 withdrawn
- **2021-05-11** Albrecht AM1227 adopted
- **2021-05-11** Enrollment and Review ER75 adopted
- **2021-05-10** Flood AM811 filed `filing`
- **2021-05-10** Linehan AM1250 filed `filing`
- **2021-05-06** Flood AM1225 filed `filing`
- **2021-05-04** Albrecht AM1227 filed `filing`
- **2021-04-28** Enrollment and Review ER75 filed `filing`
- **2021-04-28** Placed on Select File with ER75 `filing`
- **2021-04-27** Advanced to Enrollment and Review Initial
- **2021-04-27** Revenue AM776 adopted
- **2021-04-27** Erdman AM1140 lost
- **2021-04-27** Erdman FA32 withdrawn
- **2021-04-27** Linehan AM1079 adopted
- **2021-04-26** Erdman AM1140 filed `filing`
- **2021-04-26** Erdman FA32 filed `filing`
- **2021-04-26** Linehan AM1079 filed `filing`
- **2021-03-29** Revenue AM776 filed `filing`
- **2021-03-29** Placed on General File with AM776 `filing`
- **2021-03-12** Revenue priority bill
- **2021-02-09** Notice of hearing for February 24, 2021
- **2021-02-08** Murman name added
- **2021-01-22** Referred to Revenue Committee `referral-committee`
- **2021-01-20** 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/31eead82-b52f-4f74-9e54-c6ed6c7bf773`. Confidence: reported (aggregated from official Nebraska legislature records).