Eligible retired firefighters and officers could deduct yearly retirement benefits

Eligible retirees would be allowed to subtract up to $100,000 in annual retirement benefits from income used to calculate Nebraska income taxes. Retirees would need at least 20 years of full-time work as a firefighter or certified law enforcement officer and must be at least 60 by the end of the tax year. Only retirement benefits included in federal adjusted gross income, the income figure calculated on a federal tax return, would qualify. The deduction would apply to tax years beginning or treated as beginning on or after January 1, 2027.