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This is a link to the implementation bill that details EPIC.  Amends various  sections relating to revenue and taxation, Reissue Revised Statutes of Nebraska, and Revised Statutes Cumulative Supplement, 2022; to adopt the Nebraska EPIC Option Consumption Tax Act; to terminate the Nebraska Budget Act, tax-increment financing, the property tax, the inheritance tax, sales and use taxes, the income tax, the homestead exemption, the Tax Equity and Educational Opportunities Support Act, and the Community College Aid Act as prescribed; to change an application deadline under the ImagiNE Nebraska Act; and to repeal the original sections.

This is a link to LR 6CA containing this ballot language:

"To add a new section 14 to Article VIII:

VIII-14 Notwithstanding any other provision of this Constitution, beginning January 1, 2026, no governmental entity in the State of Nebraska may impose taxes other than retail consumption taxes or excise taxes."

This is a link to LR 7CA containing this ballot language:

"To add a new section 15 to Article VIII:

VIII-15 Beginning January 1, 2026, the State of Nebraska shall impose a retail consumption tax or an excise tax on all new goods and services, and the Legislature may authorize political subdivisions to do the same. There shall be no exemption from such taxes except for grocery items purchased for off-premises consumption."