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Nebraska Personal Income Tax Laws
Explanation of Chart and More Information on Personal Income Tax Laws
| Code Section | 77-2701, et seq. |
| Who is Required to File | Residents on entire income and nonresidents on income derived from Nebraska sources; Estates and trusts are taxable; Partnerships and S corporations are not taxable |
| Rate | First $4,000, 2.56%; Next $26,000, 3.57%; Next $16,750, 5.12%; Over $46,750, 6.84% |
| Federal Income Tax Deductible | No |
| Federal Income Used as Basis | Yes |
Note: State laws are constantly changing -- contact an attorney or conduct your own legal research to verify the state law(s) you are researching.
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