Dirt Alert

On April 27, 2017, Governor Ricketts signed into law Legislative Bill 535, which authorizes the use of digital or electronic signature on instruments recorded by the register of deeds under Nebraska Revised Statutes section 25-1503.01.  Although the new law should make the execution of recordable instruments more efficient, questions regarding […]

The Nebraska Legislature has twelve legislative days left in the 2017 session. This week, the Legislature will finalize the biennial budget in an effort to close the projected $900 million shortfall.  Also, the Legislature may again take up a measure to fund property tax, and potentially, income tax, relief (AM […]

The Nebraska Department of Revenue (the “Department”) recently issued guidance on calculating eligible expenditures for earning state historic tax credits under the Nebraska Job Creation and Mainstreet Revitalization Act (the “Act”).  The Act provides $15 million in tax credits annually for applicants rehabilitating historically significant property to offset Nebraska income […]

The Nebraska Legislature’s Revenue Committee advanced legislation to reduce top individual and corporate income tax rates and change the method of valuing agricultural property. Amendment 954 to Legislative Bill 461 would reduce individual and corporate income tax rates in phases, from 6.84 percent to 5.99 percent, and from 7.81 percent […]

In accordance with section 404(e) of the Clean Water Act (the “CWA”) and section 10 of the Rivers and Harbors Act of 1899, the U.S. Army Corps of Engineers (the “Corps”) adopted a general permitting process to address limited common discharges of dredged or fill material into jurisdictional “waters of […]