(1) The changes made in sections 77-2502, 77-2503, and 77-2505 by Laws 2022, LB800, shall apply to taxable years beginning or deemed to begin on or after January 1, 2023. (2) The changes made in sections 77-2502, 77-2503, and 77-2506 by Laws 2025, LB182, shall apply to taxable years beginning or deemed to begin on or after January 1, 2024.
Changes made by Laws 2022, LB800, or Laws 2025, LB182; applicability.
Neb. Rev. Stat. § 77-2508 — under REVENUE AND TAXATION.
Neb. Rev. Stat. § 77-2508