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Politics

State Legislature

Nebraska Main Street Inflation Relief Act

Status: PassedState: NebraskaIssue: Inflation

Summary

This bill would give Nebraska small businesses a 24-month break on some state costs by cutting sales tax in half on key operating inputs like utilities, shipping, packaging, and basic supplies, while also freezing and in some cases reducing state licensing, filing, and inspection fees. State agencies would have to make the program simple to use and report back on its fiscal impact and whether it actually lowered operating costs.

Full text

Be it enacted by the Legislature of the State of Nebraska that, for a period of twenty-four months beginning January 1 following enactment, the state sales tax rate applied to qualifying small business purchases of essential operating inputs, including electricity, natural gas, water service, shipping and freight charges, packaging materials, cleaning supplies, and basic office and hardware supplies, shall be reduced by 50 percent for businesses with 50 or fewer full-time employees and a principal place of business in Nebraska; during the same period, state licensing, filing, and inspection fees directly imposed on such businesses shall be frozen at current levels and reduced by 25 percent where administratively permitted by law; the Department of Revenue and relevant state agencies shall adopt a simple certification process, publish clear eligibility guidance, and submit a report to the Legislature before the programโ€™s expiration detailing fiscal impact, small business participation, and observed effects on operating costs.

Judicial Review

No judicial review

No Supreme Court cases are currently attached to this law.

No cases filed.

Sponsor

Samuel KentRepublican Party

Cosponsors

None yet
Archived proceedingsNebraska Chamber
Debate in progress

Nebraska Main Street Inflation Relief Act

Floor statements
9
Speakers
5
Chair bulletins
3

Floor statements

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Pinned
Chamber bulletin
This bill awaits the Governor's action. Deadline: 2026-07-19 14:05:00 (UTC).
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Chamber bulletin
Voting is now open for 72 hours.
Closes:
Members may vote Aye, Nay, or Present. Results are visible in real time.
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Chamber bulletin
Floor debate is open for 72 hours.
Opened:
Closes:
Keep remarks on topic. Voting opens automatically when debate closes.
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This bill has been enacted via no action (pocket pass) at the Governor review deadline.
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Result: passed.
Aye: 100 seats
Nay: 0 seats
Present: 0 seats
Total seats: 100
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Mr. Presiding Officer, I rise in support of this bill. Senator Kent, Senator Hunt, and Senator Brenner have all made an important point: this is not a bailout and it is not some ideological wish list. It is a temporary, targeted attempt to lower the day-to-day costs that are squeezing the small businesses Nebraska depends on.
Coming from a business background, I can tell you inflation does not just show up in one big dramatic headline. It shows up in the power bill, the shipping invoice, the packaging order, the supplies cabinet, and the stack of state fees that somehow never seem to go down when times get tight. If we can cut sales tax in half on key inputs and hold down licensing and inspection costs for 24 months, that gives owners a real chance to keep people on payroll, keep prices steadier, and keep their doors open.
What I also appreciate here is the accountability. The bill requires agencies to make the program simple and come back with a report on whether it actually reduced operating costs and what it meant fiscally. That matters. Conservatives should want relief that is practical, limited, and measurable. This bill meets that test, and I urge support.
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Mr. Presiding Officer, I rise in support of this bill. Senator Kent and Senator Hunt have both made the case well: this is not a bailout, and it is not some sweeping ideological experiment. It is targeted relief for the people who keep Main Street open when inflation keeps driving up the price of utilities, shipping, packaging, and the everyday basics it takes to serve customers.
What I like here is that the bill focuses on costs the state can actually influence. Small business owners cannot negotiate with inflation by themselves, and they should not be punished by rising state fees while their margins are already under strain. A temporary reduction in taxes on operating inputs, paired with freezing or reducing licensing and inspection costs, gives them breathing room without pretending the state can solve every price pressure overnight.
Just as important, this measure asks agencies to keep it simple and to report back on whether the relief actually lowered operating costs. That matters. If we are going to act, we should act in a way that is practical, measurable, and easy for a busy shop owner or contractor to use. For Nebraska, this is a sensible step, and I urge support.
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Mr. Presiding Officer, I rise in support of this bill. Senator Kent is right that small businesses are not asking for a bailout; they are asking for room to breathe while inflation keeps eating into every invoice and utility bill. If you run a machine shop, a diner, or a small distributor, you cannot just wish away higher shipping, packaging, and power costs. Those costs hit fast, and on Main Street they hit personally.
What I like here is that this is targeted and temporary. A 24-month reduction on key operating inputs, paired with a freeze or reduction in certain state fees, is a practical response instead of a political slogan. From my military and investigative background, I have a bias toward plans that are clear, limited, and measurable. This bill requires agencies to keep it simple and report whether it actually reduced operating costs, which is exactly the kind of discipline we should demand.
Now, I do think Nebraska should watch the fiscal side closely, because relief that is poorly administered or too open-ended can create a different problem later. But this proposal is narrow enough to test, and urgent enough to justify action. If we mean what we say about helping working communities handle inflation, then we should vote yes.
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Mr. Presiding Officer, I rise in support of the Nebraska Main Street Inflation Relief Act. Folks back home are not asking for a bailout and they are not asking for some grand theory out of Lincoln. They are asking for a little breathing room. When the cost of electricity, freight, boxes, cleaning supplies, and paperwork all goes up at once, the local hardware store, diner, auto shop, and farm supplier feel it first and hardest.
I know some members will worry about the fiscal impact, and that is a fair question. But this bill is written the right way: temporary relief, targeted to operating inputs, with reporting back to see whether it actually lowers costs. That matters. If we are going to do tax relief, it ought to be practical and measurable, not just a slogan.
What I especially like here is the fee freeze and the requirement that agencies make the program simple to use. Too often we pass โ€œhelpโ€ that only the biggest firms with lawyers and accountants can navigate. If this is really about Main Street, then the paperwork has to be light enough for a business owner who is opening at 7, closing at 8, and doing the books at the kitchen table.
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