Nebraska § 77-2715.02 Rate schedules;
established; other taxes; tax rate

Nebraska Statutes

§ 77-2715.02 — Rate schedules; established; other taxes; tax rate

Nebraska § 77-2715.02

Ch. 77Revenue and Taxation

This text of Nebraska § 77-2715.02 (Rate schedules; established; other taxes; tax rate) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 77-2715.02 (2026).

Text

(1)The following rate schedules are hereby established for the Nebraska individual income tax and shall be in the following form:

(a)For taxable years beginning or deemed to begin before January 1, 2007, income amounts for columns A and E shall be:

(i)$0, $2,400, $17,500, and $27,000, for single returns;

(ii)$0, $4,000, $31,000, and $50,000, for married filing joint returns;

(iii)$0, $3,800, $25,000, and $35,000, for head-of-household returns;

(iv)$0, $2,000, $15,500, and $25,000, for married filing separate returns; and

(v)$0, $500, $4,700, and $15,150, for estates and trusts;

(b)For taxable years beginning or deemed to begin on or after January 1, 2007, and before January 1, 2013, income amounts for columns A and E shall be:

(i)$0, $2,400, $17,500, and $27,000, for single return

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(1) The following rate schedules
are hereby established for the Nebraska individual income tax and shall be
in the following form:
(a) For taxable years beginning or deemed to begin before
January 1, 2007, income amounts for columns A and E shall be:
(i) $0, $2,400, $17,500, and $27,000, for single returns;
(ii) $0, $4,000, $31,000, and $50,000, for married filing
joint returns;
(iii) $0, $3,800, $25,000, and $35,000, for head-of-household
returns;
(iv) $0, $2,000, $15,500, and $25,000, for married filing
separate returns; and
(v) $0, $500, $4,700, and $15,150, for estates and trusts;
(b) For taxable years beginning or deemed to begin on or after
January 1, 2007, and before
January 1, 2013, income amounts for columns A and E shall be:
(i) $0, $2,400, $17,500, and $27,000, for single returns;
(ii) $0, $4,800, $35,000, and $54,000, for married filing
joint returns;
(iii) $0, $4,500, $28,000, and $40,000, for head-of-household
returns;
(iv) $0, $2,400, $17,500, and $27,000, for married filing
separate returns; and
(v) $0, $500, $4,700, and $15,150, for estates and trusts;
(c) The amount in column C shall be the total amount of the
tax imposed on income less than the amount in column A;
(d) The amount in column D shall be the rate on the income
in excess of the amount in column E;
(e) For taxable years beginning or deemed to begin before
January 1, 2003, under the Internal Revenue Code of 1986, as amended, the
primary rate set by the Legislature shall be multiplied by the following factors
to compute the tax rates for column D. The factors for the brackets, from
lowest to highest bracket, shall be .6784, .9432, 1.3541, and 1.8054;
(f) For taxable years beginning or deemed to begin on or after
January 1, 2003, and before
January 1, 2013, under the Internal Revenue Code of 1986, as amended,
the primary rate set by the Legislature shall be multiplied by the following
factors to compute the tax rates for column D. The factors for the brackets,
from lowest to highest bracket, shall be .6932, .9646, 1.3846, and 1.848;
(g) The amounts for column C shall be rounded to the nearest
dollar, and the amounts in column D shall be rounded to hundredths of one
percent; and
(h) One rate schedule shall be established for each federal
filing status.
(2) The tax rate schedules
shall use the format set forth in this subsection.
A
B
C
D
E

Taxable income
but not
pay
plus
of the

over
over

amount over
(3) For taxable years beginning or deemed
to begin before January 1, 2013, the tax rate applied to other
federal taxes included in the computation of the Nebraska individual income
tax shall be eight times the primary rate.

Legislative History

Source: Laws 1990, LB 1059, § 34; Laws 1993, LB 240, § 3; Laws 1994, LB 977, § 11; Laws 1997, LB 401, § 1; Laws 1998, LB 1028, § 1; Laws 2002, LB 1085, § 17; Laws 2003, LB 759, § 21; Laws 2006, LB 968, § 7; Laws 2007, LB367, § 19; Laws 2012, LB970, § 4. Annotations: This section and section 77-2717, when read together, require the Nebraska Department of Revenue to tax trusts and estates in conformity with the federal tax code. FirsTier Bank v. Department of Revenue, 254 Neb. 918, 580 N.W.2d 537 (1998).