Change provisions relating to income taxes imposed on partnerships and small business corporations and notices of deficiency determinations, deficiencies, and denials of claims for refunds
109th Legislature (2025-2026)
Introduced by
Brad von Gillern,
LB 401 streamlines income tax rules for partnerships and small businesses, reducing compliance costs and clarifying processes for tax deficiencies and refund claims.
Motion to suspend rules to indefinitely postpone withdrawn
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