Child tax credit proposed in Nebraska Legislature

By: - January 11, 2023 5:28 pm

The Nebraska State Capitol is shown in December 2022. (Aaron Sanderford/Nebraska Examiner)

LINCOLN — About half of Nebraskans, including about 81% of the state’s children, would benefit from a newly proposed child tax credit law, said State Sen. Danielle Conrad of Lincoln, who introduced the bill Wednesday.

Conrad said Legislative Bill 294 would provide families earning a certain income level a refundable tax credit up to $1,000 per child.

Danielle Conrad
State Sen. Danielle Conrad of Lincoln (Craig Chandler/University Communications)

Nine other states have enacted a similar child tax credit in addition to the federal credit, according to the National Conference of State Legislatures.

Conrad said the credit would help Nebraska manage through inflation.

She said reduction of child poverty and food insecurity, which are tied to the federal tax credit, helps show why LB 294 is a good measure.

“Given our state’s healthy fiscal condition, this would be an outstanding time to enact this policy and provide needed support to hundreds of thousands of Nebraska residents,” she said.

The proposal would allow the full $1,000 credit per child to be claimed by families with income up to $75,000 for a single filer, up to $92,500 for heads of households and $122,500 for married couples filing jointly.

Families with higher incomes also would receive credits but at lower levels based on income.

The bill placed no limit on the number of children a qualified family could claim for the credit.


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Cindy Gonzalez
Cindy Gonzalez

Senior Reporter Cindy Gonzalez, an Omaha native, has more than 35 years of experience, largely at the Omaha World-Herald. Her coverage areas have included business and real estate development; regional reporting; immigration, demographics and diverse communities; and City Hall and local politics.