NebraskaNebraska Guard members may exclude qualifying income from state taxes
Nebraska National Guard members may exclude certain Guard income from state income tax, with more types of federal military duty covered starting in 2027.
What it does
Nebraska National Guard members may leave qualifying Guard income out of their state income tax calculation. The types of covered federal duty depend on the tax year.
Argument forGuard members could keep more of their pay because qualifying Guard income would be left out when Nebraska calculates their income tax.
Argument againstThe exclusions could reduce state tax revenue, leaving less money available for state services.
More detail
Nebraska National Guard members may exclude certain Guard income when calculating Nebraska income tax. This covers Nebraska National Guard members' income from federal military duty, federal dual-status technician employment, or state active duty. The income must be included in the member's federal adjusted gross income. For tax years beginning in 2025 or 2026, the covered federal duty is under 32 U.S.C. Starting with tax years beginning in 2027, it includes duty under 10 U.S.C. or 32 U.S.C.; technician employment and state active duty are covered in both periods.
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Where it stands
- Introduced
- Passed 1st Chamber
- Passed 2nd Chamber
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Apr 17Approved by Governor Jim Pillen on April 14, 2026Became Law
- Apr 10President/Speaker signedPassed 2nd Chamber
- Apr 10Presented to Governor on April 10, 2026To Governor
- Apr 9Dispensing of reading at large approved
- Vote recorded Passed on Final Reading 49-0-0. Result: pass.Legislature
- Apr 9Passed on Final Reading 49-0-0Passed 1st Chamber
- Apr 7Placed on Final ReadingMinor
- Apr 2Kauth FA654 withdrawn
- Apr 2Advanced to Enrollment and Review for Engrossment
- Mar 31Placed on Select FileMinor
- Mar 30Advanced to Enrollment and Review Initial
- Vote recorded Advanced to Enrollment and Review Initial. Result: pass.Legislature
- Mar 4Placed on General FileMinor
- Feb 11Notice of hearing for February 19, 2026
- Jan 15Referred to Revenue CommitteeMinor
- Jan 14Kauth FA654 filedMinor
- Jan 13Date of introductionIntroduced
Taxes & BudgetVeterans