(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.

← Rules and regulations Terms, defined →

in view

Whole section

▸citations (2)

References

This rule cites 2 other rules.

NE 77 § 77-2502inferredNE › Statutes › Title 77 › § 77-2502
NE 77 § 77-2502inferredNE › Statutes › Title 77 › § 77-2502

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Axiom
Nebraska
Statutes
Title 77
§ 77-2508

Changes made by Laws 2022, LB800, or Laws 2025, LB182; applicability

Official source

(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.

← Rules and regulations Terms, defined →

in view

Whole section

▸citations (2)

References

This rule cites 2 other rules.

NE 77 § 77-2502inferredNE › Statutes › Title 77 › § 77-2502
NE 77 § 77-2502inferredNE › Statutes › Title 77 › § 77-2502