Nebraska tobacco and nicotine laws

What it would do: Amends Nebraska's cigarette and tobacco tax laws to authorize the Governor to negotiate and execute agreements with federally recognized Indian tribes concerning collection and dissemination of taxes on tobacco products sold on tribal Indian country, and prohibits the Governor from declining negotiations based on tribes' exercise of unrelated governmental authority.

What it would do: Increases cigarette tax to $1.64 per package of 20 cigarettes effective July 1, 2026, and creates the Medicaid Expense Offset Cash Fund to receive the equivalent of 97 cents per package for state Medicaid expenses. Reduces electronic nicotine delivery system tax from 30% to 10% for systems over 3 milliliters.

What it would do: Changes cigarette tax from thirty percent to sixty-four cents per package and redistributes tax proceeds to various funds including General Fund, Outdoor Recreation, Health and Human Services, Building Renewal, Public Safety Communication, Health Care, and Capital Construction. Modifies tobacco product taxes under the Tobacco Products Tax Act, effective July 1, 2026.

What it would do: Defines nicotine analogues and alternative nicotine products, then includes them under Nebraska's Tobacco Products Tax Act, subjecting alternative nicotine products to a 20 percent tax on purchase price or manufacturer's sale price, effective January 1, 2026.

What it would do: Prohibits retail sale, offer for sale, or distribution for retail sale of electronic smoking devices manufactured after the effective date without a child safety feature, making violation a Class IV misdemeanor.

What it would do: Prohibits licensees from marketing, advertising, or selling flavored vapor products, defined as electronic nicotine delivery systems with tastes or smells other than tobacco or menthol. Prohibits the Tax Commissioner from issuing certifications for flavored vapor products and manufacturers from selling them at retail in Nebraska.

What it would do: Prohibits any person from advertising electronic nicotine delivery systems in Nebraska, using the definition of electronic nicotine delivery system from section 28-1418.01.

What it would do: Changes the tax rate on electronic nicotine delivery systems containing more than three milliliters of consumable material from forty percent to ten percent of the purchase price or manufacturer's sale price.