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---
type: "Bill"
title: "Adopt the Recreational Trail Easement Property Tax Exemption Act and the Adoption Tax Credit Act and change provisions relating to budget limitations, property tax request authority, municipal occupation taxes, real property assessments, the Property Tax Request Act, income tax credits, taxation of business entities, the School District Property Tax Relief Act, and the Nebraska educational savings plan trust"
description: "Adopt the Recreational Trail Easement Property Tax Exemption Act and the Adoption Tax Credit Act and change provisions relating to budget limitations, property tax request authority, municipal occupation taxes, real property assessments, the Property Tax Request Act, income tax credits, taxation of business entities, the School District Property Tax Relief Act, and the Nebraska educational savings plan trust"
jurisdiction: "us/states/ne"
legislature: "Nebraska Legislature"
session: "109"
identifier: "LB 647"
citation: "Nebraska LB 647 (109)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: []
version_count: 8
action_count: 57
vote_count: 12
first_action: "2025-01-22"
last_action: "2025-06-06"
source: "openstates"
source_identifier: "ocd-bill/2781a47e-8b5a-4001-ae64-22970c4eb976"
source_url: "https://nebraskalegislature.gov/bills/search_by_date.php?SessionDay=2025"
source_hash: "60093de9a6f4944672fe52b8a00650871d35591b15b3f197496b4e300c89c02e"
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 647 (109) — Adopt the Recreational Trail Easement Property Tax Exemption Act and the Adoption Tax Credit Act and change provisions relating to budget limitations, property tax request authority, municipal occupation taxes, real property assessments, the Property Tax Request Act, income tax credits, taxation of business entities, the School District Property Tax Relief Act, and the Nebraska educational savings plan trust
## 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/LB647.pdf)
2. **Enrollment and Review ER70** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/ER70.pdf)
3. **Final Reading** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/109/PDF/Final/LB647.pdf)
4. **Quick AM1107** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/AM1107.pdf)
5. **Revenue AM1202 Quick AM1107** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/AM1202.pdf)
6. **Revenue AM1203** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/AM1203.pdf)
7. **Sanders AM1360** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/109/PDF/AM/AM1360.pdf)
8. **Slip Law** (committee substitute) — [source](https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB647.pdf)
## Votes
- Passed on Final Reading with Emergency Clause 35-13*-1 — **3513** (pass) · legislature
- Sanders AM1360 adopted — **330** (fail) · legislature
- Motion to return to Select File failed — **1133** (fail) · legislature
- Dungan FA200 lost — **1628** (fail) · legislature
- von Gillern MO343 prevailed — **3513** (fail) · legislature
- Cavanaugh, M. MO298 failed — **1031** (fail) · legislature
- Revenue AM1202 adopted — **420** (fail) · legislature
- Cavanaugh, M. MO340 failed — **1131** (fail) · legislature
- Revenue AM1203 adopted — **3211** (fail) · legislature
- Quick AM1107 adopted — **420** (fail) · legislature
- Advanced to Enrollment and Review Initial — **390** (pass) · legislature
- Advanced to Enrollment and Review for Engrossment — **286** (pass) · legislature
## Sponsors
- Revenue Committee — primary (organization)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2025-06-06** Provisions/portions of LB709 amended into LB647 by AM1202
- **2025-06-06** Provisions/portions of LB628 amended into LB647 by AM1202
- **2025-06-06** Provisions/portions of LB566 amended into LB647 by AM1107
- **2025-06-06** Provisions/portions of LB401 amended into LB647 by AM1202
- **2025-06-06** Provisions/portions of LB314 amended into LB647 by AM1360
- **2025-06-06** Provisions/portions of LB242 amended into LB647 by AM1202
- **2025-06-06** Provisions/portions of LB131 amended into LB647 by AM1203
- **2025-06-06** Approved by Governor on June 4, 2025 `executive-signature`
- **2025-05-30** Presented to Governor on May 30, 2025 `executive-receipt`
- **2025-05-30** President/Speaker signed `passage`
- **2025-05-30** Passed on Final Reading with Emergency Clause 35-13*-1 `passage`
- **2025-05-30** Dispensing of reading at large approved
- **2025-05-30** Cavanaugh, M. AM1640 not considered
- **2025-05-30** Motion to return to Select File failed `filing`
- **2025-05-30** von Gillern MO343 prevailed
- **2025-05-30** von Gillern MO343 Invoke cloture pursuant to Rule 7, Sec. 10 filed `filing`
- **2025-05-30** Cavanaugh, M. AM1640 filed `filing`
- **2025-05-30** Cavanaugh, M. FA289 not considered
- **2025-05-30** Motion to return to Select File withdrawn `filing`
- **2025-05-30** Cavanaugh, M. MO340 failed
- **2025-05-30** Cavanaugh, M. MO340 Reconsider the vote taken on MO298 filed `filing`
- **2025-05-30** Cavanaugh, M. MO298 failed
- **2025-05-27** Cavanaugh, M. FA289 filed `filing`
- **2025-05-27** Cavanaugh, M. MO298 Recommit to the Revenue Committee filed `filing`
- **2025-05-19** Enrollment and Review ST35 recorded
- **2025-05-19** Enrollment and Review ST35 filed `filing`
- **2025-05-19** Placed on Final Reading with ST35 `reading-3`
- **2025-05-09** Advanced to Enrollment and Review for Engrossment
- **2025-05-09** Dungan FA200 lost
- **2025-05-09** Dungan FA200 filed `filing`
- **2025-05-09** Sorrentino AM1311 withdrawn
- **2025-05-09** Raybould AM1255 withdrawn
- **2025-05-09** Sanders AM1360 adopted
- **2025-05-09** Sanders AM1360 filed `filing`
- **2025-05-09** Sanders FA80 withdrawn
- **2025-05-09** No objections to unanimous consent to withdraw and substitute amendment
- **2025-05-09** Enrollment and Review ER70 adopted
- **2025-05-08** Sorrentino AM1311 filed `filing`
- **2025-05-06** Enrollment and Review ER70 filed `filing`
- **2025-05-06** Placed on Select File with ER70 `filing`
- **2025-05-01** Raybould AM1255 filed `filing`
- **2025-04-29** Advanced to Enrollment and Review Initial
- **2025-04-29** Revenue AM1202 adopted
- **2025-04-29** Quick AM1107 adopted
- **2025-04-29** Revenue AM1203 adopted
- **2025-04-29** Revenue AM1202 pending
- **2025-04-29** Revenue AM1202 filed `filing`
- **2025-04-29** Revenue AM1203 filed `filing`
- **2025-04-29** Revenue AM994 divided
- **2025-04-28** Quick AM1107 to AM994 filed `filing`
- **2025-04-16** Revenue AM994 filed `filing`
- **2025-04-16** Placed on General File with AM994 `committee-passage`
- **2025-04-02** Sanders FA80 filed `filing`
- **2025-03-13** Revenue priority bill
- **2025-03-12** Notice of hearing for March 26, 2025
- **2025-01-24** Referred to Revenue Committee `referral-committee`
- **2025-01-22** 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/2781a47e-8b5a-4001-ae64-22970c4eb976`. Confidence: reported (aggregated from official Nebraska legislature records).