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---
type: "Bill"
title: "Exempt Nebraska National Guard income from state income taxation"
description: "Exempt Nebraska National Guard income from state income taxation"
jurisdiction: "us/states/ne"
legislature: "Nebraska Legislature"
session: "108"
identifier: "LB 1394"
citation: "Nebraska LB 1394 (108)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Brewer"]
version_count: 3
action_count: 21
vote_count: 2
first_action: "2024-01-17"
last_action: "2024-04-18"
source: "openstates"
source_identifier: "ocd-bill/94a79dbf-9a08-4778-9491-2a958ceb464f"
source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2024"
source_hash: "bb815c461e044b093a2504d8142c455d5e0bc8d7acf901ebc4131209b14f91c6"
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 1394 (108) — Exempt Nebraska National Guard income from state income taxation
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **Introduced** (filed) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/Intro/LB1394.pdf)
2. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/Final/LB1394.pdf)
3. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/108/PDF/Slip/LB1394.pdf)
## Votes
- Advanced to Enrollment and Review Initial — **370** (pass) · legislature
- Passed on Final Reading 41-0-8 — **410** (pass) · legislature
## Sponsors
- Brewer — primary (person)
- Albrecht — cosponsor (person)
- Ballard — cosponsor (person)
- Conrad — cosponsor (person)
- Vargas — cosponsor (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2024-04-18** DeKay explanation of vote
- **2024-04-18** Approved by Governor on April 16, 2024 `executive-signature`
- **2024-04-18** Presented to Governor on April 11, 2024 `executive-receipt`
- **2024-04-11** Vargas name added
- **2024-04-11** Ballard name added
- **2024-04-11** President/Speaker signed `passage`
- **2024-04-11** Passed on Final Reading 41-0-8 `passage`
- **2024-04-11** Dispensing of reading at large approved
- **2024-04-11** Cavanaugh, M. FA335 withdrawn
- **2024-04-02** Cavanaugh, M. FA335 filed `filing`
- **2024-03-13** Placed on Final Reading `reading-3`
- **2024-03-07** Advanced to Enrollment and Review for Engrossment
- **2024-02-29** Placed on Select File `filing`
- **2024-02-28** Conrad name added
- **2024-02-21** Albrecht name added
- **2024-02-20** Advanced to Enrollment and Review Initial
- **2024-02-15** Brewer priority bill
- **2024-02-15** Placed on General File `committee-passage`
- **2024-01-25** Notice of hearing for February 02, 2024
- **2024-01-18** Referred to Revenue Committee `referral-committee`
- **2024-01-17** 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/94a79dbf-9a08-4778-9491-2a958ceb464f`. Confidence: reported (aggregated from official Nebraska legislature records).