All Roll Calls
Yes: 89 • No: 0
NebraskaLB998109th Legislature 1st and 2nd SessionslegislatureWALLET
Change provisions relating to the state income tax deduction for members of the Nebraska National Guard
Sponsored By: Bob Andersen
Signed by Governor
Revenue Committee
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 1 benefits, 0 costs, 1 mixed.
Full state tax break for Guard pay
If you are a Nebraska National Guard member, you can exclude 100% of qualifying Guard pay from Nebraska income tax. The pay must be included in your federal adjusted gross income. For tax years 2025 and 2026, this covers pay in a 32 U.S.C. duty status, wages as a federal dual‑status technician with the Nebraska Guard, and state active duty pay. Starting with the 2027 tax year, it covers pay in a 10 U.S.C. or 32 U.S.C. duty status, dual‑status technician wages, and state active duty pay. Your Nebraska tax savings equal the excluded amount times your Nebraska tax rate.
Old income tax section removed
Nebraska removes an older state income tax section from law. The law deletes the prior text of that section. What it means for people depends on how other tax sections now handle those rules. Most filers do not need to take any action.
Sponsors & Cosponsors
Sponsor
Bob Andersen
Senate
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
legislature vote • 4/9/2026
Final Reading
Yes: 49 • No: 0
legislature vote • 3/30/2026
Vote
Yes: 40 • No: 0 • Other: 9
Actions Timeline
Approved by Governor on April 14, 2026
4/14/2026legislaturePresented to Governor on April 10, 2026
4/10/2026legislaturePresident/Speaker signed
4/10/2026legislaturePassed on Final Reading 49-0-0
4/9/2026legislatureDispensing of reading at large approved
4/9/2026legislaturePlaced on Final Reading
4/7/2026legislatureAdvanced to Enrollment and Review for Engrossment
4/2/2026legislatureKauth FA654 withdrawn
4/2/2026legislaturePlaced on Select File
3/31/2026legislatureAdvanced to Enrollment and Review Initial
3/30/2026legislaturePlaced on General File
3/4/2026legislatureNotice of hearing for February 19, 2026
2/11/2026legislatureReferred to Revenue Committee
1/15/2026legislatureKauth FA654 filed
1/14/2026legislatureDate of introduction
1/13/2026legislature
Bill Text
Introduced
1/13/2026
Enrolled / Slip Law
Final / Enacted
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