Nebraska Highlights

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Tobacco use remains the leading cause of preventable death and disease in the United States and in Nebraska. To address this enormous toll, the American Lung Association calls for the following actions to be taken by Nebraska's elected officials:

  1. Maintain and/or increase funding for tobacco prevention and cessation programs;
  2. Oppose all forms of preemption of local tobacco control authority;
  3. Increase tobacco taxes by a minimum of $1.00 per pack.
A busy 2025 Legislative session in Nebraska included the introduction of several tobacco-related bills ranging from the prohibition of advertising for e-cigarettes, to an increase in the tax on the wholesale price of nicotine alternative products, to an effort to partially fund property tax relief with a package of tobacco-related tax increases. By the end of the 89-day session, the Legislature approved a 20% increase to the tax on the wholesale price for alternative nicotine products, such as Zyn. The Governor signed on April 29, and the new tax will go into effect on January 1, 2026. Nebraska is one of only 12 states with a cigarette tax rate under $1.00 per pack of 20 and is one of only three states that have not raised their state cigarette tax rate since 2002.

Despite the positive step forward relating to increasing tax on alternative nicotine products, the legislature also took a step backward cutting just over $1 million from the tobacco prevention and cessation budget. Fortunately, the FY25 Juul Settlement payment, allocated to the Health Care Cash Fund, will be leveraged for youth tobacco prevention efforts.

The tobacco industry's influence continues to be felt in the state. In Nebraska, lobbyists are registered by individuals and by their clients/lobbying firms. In 2025, Nebraska records indicate 14 tobacco industry lobbyists registrations. This was up from 11 tobacco industry lobbyists in 2024 and 9 in 2023.

In the 2026 legislative session in Nebraska, the American Lung Association and coalition partners anticipate another effort to increase the cigarette tax by a minimum of $1.00 per pack, as well as increase taxes on other tobacco products to equalize the amount of tax on all tobacco and nicotine products. We will continue to promote increased funding for tobacco prevention and cessation programs and cultivate tobacco control and prevention champions in the Legislature in the 2026 session.

Nebraska Facts
Healthcare Costs Due to Smoking: $795,185,324
Adult Smoking Rate: 12.10%
Adult Tobacco Use Rate: 21.10%
High School Smoking Rate: 2.20%
High School Tobacco Use Rate: 10.60%
Middle School Smoking Rate: N/A
Smoking Attributable Deaths per Year: 2,510
Adult smoking and tobacco use data come from CDC's 2023 Behavioral Risk Factor Surveillance System; adult tobacco use includes cigarettes, smokeless tobacco and e-cigarettes. High school smoking and tobacco use data come from the 2023 Nebraska Youth Tobacco Survey. High school tobacco use includes cigarettes, cigars, smokeless tobacco, and electronic vapor products, as well as hookah, making it incomparable to other states. A current middle school smoking rate is not available for this state.

Health impact information is taken from the Smoking-Attributable Mortality, Morbidity and Economic Costs (SAMMEC) software. Smoking-attributable deaths reflect average annual estimates for the period 2005-2009 and are calculated for persons aged 35 years and older. Smoking-attributable healthcare expenditures are based on 2004 smoking-attributable fractions and 2009 personal healthcare expenditure data. Deaths and expenditures should not be compared by state.

Nebraska Information

Learn more about your state specific legislation regarding efforts toward effective Tobacco Control.

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