On April 6, 2006, Governor Dave Heineman signed LB 968 into law. A portion of the new bill repeals the sales tax on home-repair labor, rescinding the residential tax levied on homeowners. Exempted labor may relate to: the original construction of a new structure, building, or unit; the construction, repair, or annexation of any structure used for the generation, transmission, or distribution of electricity; or a major addition, remodeling, restoration, repair, or renovation of an existing structure. Examples include repairs to air conditioning and heating units, home painting projects, roofing repairs, carpet and laminate replacement, wood floor finishing, kitchen, basement, and bedroom remodeling projects. In addition to providing tax relief for home-repair labor, LB 968 also provides both income and property tax relief. It is expected that the sales tax portion of LB 968 will provide over $30 million in sales tax relief in the fiscal year beginning July 1, 2006. (2005 NE L 968 Enacted – Interim, (April 6, 2006))