LB998

Change provisions relating to the state income tax deduction for members of the Nebraska National Guard

Complete·4/17/26

Nebraska LB998 amends state income tax deductions for members of the Nebraska National Guard.

Nebraska LB998 modifies state income tax deductions for members of the Nebraska National Guard. It allows members to exclude certain income from their federal adjusted gross income. Specifically, members can exclude 100% of income from military duty, federal dual-status technician employment, or state active duty status. The bill also adjusts deductions for various other income sources and benefits, including retirement benefits, medical debt relief, and educational savings plans. It repeals the original section 77-2716 and replaces it with new provisions effective from 2025 onwards.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Sponsors

N
1
0
Democratic CaucusRepublican Caucus

Roll Call Votes

49 Yea

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0 Nay

Calendar

Feb 19

1:30 PM

Revenue Hearing

History

Apr 17

Legislature

Approved by Governor on April 14, 2026

Apr 10

Legislature

President/Speaker signed

Apr 10

Legislature

Presented to Governor on April 10, 2026