NebraskaNebraska taxpayers would add back federal write-offs for production property
The proposal would require Nebraska taxpayers who claim certain federal write-offs for production property to count those amounts when calculating state taxable income.
What it does
Taxpayers would add certain federal write-offs for production property back to income used for Nebraska taxes. This would apply to tax years beginning or treated as beginning on or after January 1, 2026.
Argument forThe add-back could preserve state tax revenue by keeping these federal property write-offs from reducing income taxed by Nebraska.
Argument againstTaxpayers claiming these federal write-offs could owe more Nebraska income tax because the deducted amount would count toward their state taxable income.
More detail
Taxpayers would add back depreciation deductions—tax write-offs for property costs—claimed under federal section 168(n). The rule would cover individual taxpayers, corporations, and those filing taxes for estates or trusts. The rule would apply only to deductions for production property that qualifies under federal section 168(n). The January 1, 2026, start date would apply to tax years, rather than the date a tax return is filed.
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Where it stands
- Introduced
- Postponed indefinitely
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Apr 17Indefinitely postponedPostponed indefinitely
- Feb 11Notice of hearing for February 19, 2026
- Jan 12Referred to Revenue CommitteeMinor
- Jan 9Kauth FA493 filedMinor
- Jan 8Date of introductionIntroduced
Taxes & Budget