us-ne/statute/77/77-2715.03 — Individual income tax brackets and rates; Tax Commissioner; duties; tax tables; other taxes; tax rate

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us-ne/statute/77/77-2715.03 — Individual income tax brackets and rates; Tax Commissioner; duties; tax tables; other taxes; tax rate · Axiom

(1) For taxable years beginning or deemed to begin on or after January 1, 2013, and before January 1, 2014, the following brackets and rates are hereby established for the Nebraska individual income tax: Individual Income Tax Brackets and Rates Bracket Single Married, Head of Married, Estates Tax Number Individuals Filing Household Filing and Rate Jointly Separate Trusts 1 $0-2,399 $0-4,799 $0-4,499 $0-2,399 $0-499 2.46% 2 $2,400- $4,800- $4,500- $2,400- $500- 17,499 34,999 27,999 17,499 4,699 3.51% 3 $17,500- $35,000- $28,000- $17,500- $4,700- 26,999 53,999 39,999 26,999 15,149 5.01% 4 $27,000 $54,000 $40,000 $27,000 $15,150 and Over and Over and Over and Over and Over 6.84%

(2)(a) For taxable years beginning or deemed to begin on or after January 1, 2014, the following brackets and rates are hereby established for the Nebraska individual income tax: Individual Income Tax Brackets and Rates Bracket Single Married, Head of Married, Estates Tax Number Individuals Filing Household Filing and Rate Jointly Separate Trusts 1 $0-2,999 $0-5,999 $0-5,599 $0-2,999 $0-499 2.46% 2 $3,000- $6,000- $5,600- $3,000- $500- 17,999 35,999 28,799 17,999 4,699 3.51% 3 $18,000- $36,000- $28,800- $18,000- $4,700- Rate 28,999 57,999 42,999 28,999 15,149 Three 4 $29,000 $58,000 $43,000 $29,000 $15,150 Rate and Over and Over and Over and Over and Over Four

(b)For purposes of this subsection, rate three shall be:#

(b) For purposes of this subsection, rate three shall be:

(i)5.01% for taxable years beginning or deemed to begin on…#

(i) 5.01% for taxable years beginning or deemed to begin on or after January 1, 2014, and before January 1, 2026;

(ii)4.55% for taxable years beginning or deemed to begin on…#

(ii) 4.55% for taxable years beginning or deemed to begin on or after January 1, 2026, and before January 1, 2027; and

(iii) 3.99% for taxable years beginning or deemed to begin on or after January 1, 2027.

(i) 6.84% for taxable years beginning or deemed to begin on or after January 1, 2014, and before January 1, 2023;

(ii) 6.64% for taxable years beginning or deemed to begin on or after January 1, 2023, and before January 1, 2024;

(iii) 5.84% for taxable years beginning or deemed to begin on or after January 1, 2024, and before January 1, 2025;

(iv) 5.20% for taxable years beginning or deemed to begin on or after January 1, 2025, and before January 1, 2026;

(v) 4.55% for taxable years beginning or deemed to begin on or after January 1, 2026, and before January 1, 2027; and

(vi)3.99% for taxable years beginning or deemed to begin on…#

(vi) 3.99% for taxable years beginning or deemed to begin on or after January 1, 2027.

(3)(a) For taxable years beginning or deemed to begin on or after January 1, 2015, the minimum and maximum dollar amounts for each income tax bracket provided in subsection (2) of this section shall be adjusted for inflation by the percentage determined under subdivision (3)(b) of this section. The rate applicable to any such income tax bracket shall not be changed as part of any adjustment under this subsection. The minimum and maximum dollar amounts for each income tax bracket as adjusted shall be rounded to the nearest ten-dollar amount. If the adjusted amount for any income tax bracket ends in a five, it shall be rounded up to the nearest ten-dollar amount.

(b)(i) For taxable years beginning or deemed to begin on or after January 1, 2015, and before January 1, 2018, the Tax Commissioner shall adjust the income tax brackets by the percentage determined pursuant to the provisions of section 1(f) of the Internal Revenue Code of 1986, as it existed prior to December 22, 2017, except that in section 1(f)(3)(B) of the code the year 2013 shall be substituted for the year 1992. For 2015, the Tax Commissioner shall then determine the percent change from the twelve months ending on August 31, 2013, to the twelve months ending on August 31, 2014, and in each subsequent year, from the twelve months ending on August 31, 2013, to the twelve months ending on August 31 of the year preceding the taxable year. The Tax Commissioner shall prescribe new tax rate schedules that apply in lieu of the schedules set forth in subsection (2) of this section.

(ii) For taxable years beginning or deemed to begin on or after January 1, 2018, the Tax Commissioner shall adjust the income tax brackets based on the percentage change in the Consumer Price Index for All Urban Consumers published by the federal Bureau of Labor Statistics from the twelve months ending on August 31, 2016, to the twelve months ending on August 31 of the year preceding the taxable year. The Tax Commissioner shall prescribe new tax rate schedules that apply in lieu of the schedules set forth in subsection (2) of this section.

(4) Whenever the tax brackets or tax rates are changed by the Legislature, the Tax Commissioner shall update the tax rate schedules to reflect the new tax brackets or tax rates and shall publish such updated schedules.

(5) The Tax Commissioner shall prepare, from the rate schedules, tax tables which can be used by a majority of the taxpayers to determine their Nebraska tax liability. The design of the tax tables shall be determined by the Tax Commissioner. The size of the tax table brackets may change as the level of income changes. The difference in tax between two tax table brackets shall not exceed fifteen dollars. The Tax Commissioner may build the personal exemption credit and standard deduction amounts into the tax tables.

(6) For taxable years beginning or deemed to begin on or after January 1, 2013, the tax rate applied to other federal taxes included in the computation of the Nebraska individual income tax shall be 29.6 percent.

(7) The Tax Commissioner may require by rule and regulation that all taxpayers shall use the tax tables if their income is less than the maximum income included in the tax tables.

in view

Whole section

Encodings · 17

Encoded from this provision

us-ne/statute/77/77-2715/03

bracket_adjustment_rounding_incrementNE 77 § 77-2715.03 · parameter

Neb. Rev. Stat. § 77-2715.03(3)(a)

name: bracket_adjustment_rounding_increment
kind: parameter
dtype: Money
unit: USD
source: Neb. Rev. Stat. § 77-2715.03(3)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ne/statute/77/77-2715.03
          excerpt: rounded to the nearest ten-dollar amount
versions:
  - effective_from: '2015-01-01'
    formula: '10'

bracket_rate_firstNE 77 § 77-2715.03 · parameter

Neb. Rev. Stat. § 77-2715.03(1), (2)(a)

name: bracket_rate_first
kind: parameter
dtype: Rate
source: Neb. Rev. Stat. § 77-2715.03(1), (2)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-ne/statute/77/77-2715.03
          excerpt: Bracket 1 ... Tax Rate ... 2.46%
versions:
  - effective_from: '2013-01-01'
    formula: '0.0246'

bracket_rate_fourthNE 77 § 77-2715.03 · parameter

Neb. Rev. Stat. § 77-2715.03(1), (2)(c)

name: bracket_rate_fourth
kind: parameter
dtype: Rate
source: Neb. Rev. Stat. § 77-2715.03(1), (2)(c)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-ne/statute/77/77-2715.03
          excerpt: 6.84% for taxable years ... before January 1, 2023
      - path: versions[1].formula
        kind: parameter
        source:
          corpus_citation_path: us-ne/statute/77/77-2715.03
          excerpt: 6.64% for taxable years ... before January 1, 2024
      - path: versions[2].formula
        kind: parameter
        source:
          corpus_citation_path: us-ne/statute/77/77-2715.03
          excerpt: 5.84% for taxable years ... before January 1, 2025
      - path: versions[3].formula
        kind: parameter
        source:
          corpus_citation_path: us-ne/statute/77/77-2715.03
          excerpt: 5.20% for taxable years ... before January 1, 2026
      - path: versions[4].formula
        kind: parameter
        source:
          corpus_citation_path: us-ne/statute/77/77-2715.03
          excerpt: 4.55% for taxable years ... before January 1, 2027
      - path: versions[5].formula
        kind: parameter
        source:
          corpus_citation_path: us-ne/statute/77/77-2715.03
          excerpt: 3.99% for taxable years ... on or after January 1, 2027
versions:
  - effective_from: '2013-01-01'
    formula: '0.0684'
  - effective_from: '2023-01-01'
    formula: '0.0664'
  - effective_from: '2024-01-01'
    formula: '0.0584'
  - effective_from: '2025-01-01'
    formula: '0.0520'
  - effective_from: '2026-01-01'
    formula: '0.0455'
  - effective_from: '2027-01-01'
    formula: '0.0399'

bracket_rate_secondNE 77 § 77-2715.03 · parameter

Neb. Rev. Stat. § 77-2715.03(1), (2)(a)

name: bracket_rate_second
kind: parameter
dtype: Rate
source: Neb. Rev. Stat. § 77-2715.03(1), (2)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-ne/statute/77/77-2715.03
          excerpt: Bracket 2 ... Tax Rate ... 3.51%
versions:
  - effective_from: '2013-01-01'
    formula: '0.0351'

bracket_rate_thirdNE 77 § 77-2715.03 · parameter

Neb. Rev. Stat. § 77-2715.03(1), (2)(b)

name: bracket_rate_third
kind: parameter
dtype: Rate
source: Neb. Rev. Stat. § 77-2715.03(1), (2)(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-ne/statute/77/77-2715.03
          excerpt: 5.01% for taxable years ... before January 1, 2026
      - path: versions[1].formula
        kind: parameter
        source:
          corpus_citation_path: us-ne/statute/77/77-2715.03
          excerpt: 4.55% for taxable years ... before January 1, 2027
      - path: versions[2].formula
        kind: parameter
        source:
          corpus_citation_path: us-ne/statute/77/77-2715.03
          excerpt: 3.99% for taxable years ... on or after January 1, 2027
versions:
  - effective_from: '2013-01-01'
    formula: '0.0501'
  - effective_from: '2026-01-01'
    formula: '0.0455'
  - effective_from: '2027-01-01'
    formula: '0.0399'

other_federal_taxes_nebraska_rateNE 77 § 77-2715.03 · parameter

Neb. Rev. Stat. § 77-2715.03(6)

name: other_federal_taxes_nebraska_rate
kind: parameter
dtype: Rate
source: Neb. Rev. Stat. § 77-2715.03(6)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-ne/statute/77/77-2715.03
          excerpt: tax rate applied to other federal taxes ... shall be 29.6 percent
versions:
  - effective_from: '2013-01-01'
    formula: '0.296'

statutory_bracket_maximum_estates_trustsNE 77 § 77-2715.03 · parameter

Neb. Rev. Stat. § 77-2715.03(1), (2)(a)

name: statutory_bracket_maximum_estates_trusts
kind: parameter
dtype: Money
unit: USD
indexed_by: bracket_number
source: Neb. Rev. Stat. § 77-2715.03(1), (2)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ne/statute/77/77-2715.03
          table:
            header: Individual Income Tax Brackets and Rates
            row_key: Bracket Number
            column_key: Estates and Trusts maximum
      - path: versions[1].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ne/statute/77/77-2715.03
          table:
            header: Individual Income Tax Brackets and Rates
            row_key: Bracket Number
            column_key: Estates and Trusts maximum
versions:
  - effective_from: '2013-01-01'
    values:
      '1': 499
      '2': 4699
      '3': 15149
  - effective_from: '2014-01-01'
    values:
      '1': 499
      '2': 4699
      '3': 15149

statutory_bracket_maximum_head_of_householdNE 77 § 77-2715.03 · parameter

Neb. Rev. Stat. § 77-2715.03(1), (2)(a)

name: statutory_bracket_maximum_head_of_household
kind: parameter
dtype: Money
unit: USD
indexed_by: bracket_number
source: Neb. Rev. Stat. § 77-2715.03(1), (2)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ne/statute/77/77-2715.03
          table:
            header: Individual Income Tax Brackets and Rates
            row_key: Bracket Number
            column_key: Head of Household maximum
      - path: versions[1].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ne/statute/77/77-2715.03
          table:
            header: Individual Income Tax Brackets and Rates
            row_key: Bracket Number
            column_key: Head of Household maximum
versions:
  - effective_from: '2013-01-01'
    values:
      '1': 4499
      '2': 27999
      '3': 39999
  - effective_from: '2014-01-01'
    values:
      '1': 5599
      '2': 28799
      '3': 42999

statutory_bracket_maximum_jointNE 77 § 77-2715.03 · parameter

Neb. Rev. Stat. § 77-2715.03(1), (2)(a)

name: statutory_bracket_maximum_joint
kind: parameter
dtype: Money
unit: USD
indexed_by: bracket_number
source: Neb. Rev. Stat. § 77-2715.03(1), (2)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ne/statute/77/77-2715.03
          table:
            header: Individual Income Tax Brackets and Rates
            row_key: Bracket Number
            column_key: Married Filing Jointly maximum
      - path: versions[1].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ne/statute/77/77-2715.03
          table:
            header: Individual Income Tax Brackets and Rates
            row_key: Bracket Number
            column_key: Married Filing Jointly maximum
versions:
  - effective_from: '2013-01-01'
    values:
      '1': 4799
      '2': 34999
      '3': 53999
  - effective_from: '2014-01-01'
    values:
      '1': 5999
      '2': 35999
      '3': 57999

statutory_bracket_maximum_married_separateNE 77 § 77-2715.03 · parameter

Neb. Rev. Stat. § 77-2715.03(1), (2)(a)

name: statutory_bracket_maximum_married_separate
kind: parameter
dtype: Money
unit: USD
indexed_by: bracket_number
source: Neb. Rev. Stat. § 77-2715.03(1), (2)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ne/statute/77/77-2715.03
          table:
            header: Individual Income Tax Brackets and Rates
            row_key: Bracket Number
            column_key: Married Filing Separate maximum
      - path: versions[1].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ne/statute/77/77-2715.03
          table:
            header: Individual Income Tax Brackets and Rates
            row_key: Bracket Number
            column_key: Married Filing Separate maximum
versions:
  - effective_from: '2013-01-01'
    values:
      '1': 2399
      '2': 17499
      '3': 26999
  - effective_from: '2014-01-01'
    values:
      '1': 2999
      '2': 17999
      '3': 28999

statutory_bracket_maximum_singleNE 77 § 77-2715.03 · parameter

Neb. Rev. Stat. § 77-2715.03(1), (2)(a)

name: statutory_bracket_maximum_single
kind: parameter
dtype: Money
unit: USD
indexed_by: bracket_number
source: Neb. Rev. Stat. § 77-2715.03(1), (2)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ne/statute/77/77-2715.03
          table:
            header: Individual Income Tax Brackets and Rates
            row_key: Bracket Number
            column_key: Single Individuals maximum
      - path: versions[1].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ne/statute/77/77-2715.03
          table:
            header: Individual Income Tax Brackets and Rates
            row_key: Bracket Number
            column_key: Single Individuals maximum
versions:
  - effective_from: '2013-01-01'
    values:
      '1': 2399
      '2': 17499
      '3': 26999
  - effective_from: '2014-01-01'
    values:
      '1': 2999
      '2': 17999
      '3': 28999

statutory_bracket_minimum_estates_trustsNE 77 § 77-2715.03 · parameter

Neb. Rev. Stat. § 77-2715.03(1), (2)(a)

name: statutory_bracket_minimum_estates_trusts
kind: parameter
dtype: Money
unit: USD
indexed_by: bracket_number
source: Neb. Rev. Stat. § 77-2715.03(1), (2)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ne/statute/77/77-2715.03
          table:
            header: Individual Income Tax Brackets and Rates
            row_key: Bracket Number
            column_key: Estates and Trusts minimum
      - path: versions[1].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ne/statute/77/77-2715.03
          table:
            header: Individual Income Tax Brackets and Rates
            row_key: Bracket Number
            column_key: Estates and Trusts minimum
versions:
  - effective_from: '2013-01-01'
    values:
      '1': 0
      '2': 500
      '3': 4700
      '4': 15150
  - effective_from: '2014-01-01'
    values:
      '1': 0
      '2': 500
      '3': 4700
      '4': 15150

statutory_bracket_minimum_head_of_householdNE 77 § 77-2715.03 · parameter

Neb. Rev. Stat. § 77-2715.03(1), (2)(a)

name: statutory_bracket_minimum_head_of_household
kind: parameter
dtype: Money
unit: USD
indexed_by: bracket_number
source: Neb. Rev. Stat. § 77-2715.03(1), (2)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ne/statute/77/77-2715.03
          table:
            header: Individual Income Tax Brackets and Rates
            row_key: Bracket Number
            column_key: Head of Household minimum
      - path: versions[1].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ne/statute/77/77-2715.03
          table:
            header: Individual Income Tax Brackets and Rates
            row_key: Bracket Number
            column_key: Head of Household minimum
versions:
  - effective_from: '2013-01-01'
    values:
      '1': 0
      '2': 4500
      '3': 28000
      '4': 40000
  - effective_from: '2014-01-01'
    values:
      '1': 0
      '2': 5600
      '3': 28800
      '4': 43000

statutory_bracket_minimum_jointNE 77 § 77-2715.03 · parameter

Neb. Rev. Stat. § 77-2715.03(1), (2)(a)

name: statutory_bracket_minimum_joint
kind: parameter
dtype: Money
unit: USD
indexed_by: bracket_number
source: Neb. Rev. Stat. § 77-2715.03(1), (2)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ne/statute/77/77-2715.03
          table:
            header: Individual Income Tax Brackets and Rates
            row_key: Bracket Number
            column_key: Married Filing Jointly minimum
      - path: versions[1].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ne/statute/77/77-2715.03
          table:
            header: Individual Income Tax Brackets and Rates
            row_key: Bracket Number
            column_key: Married Filing Jointly minimum
versions:
  - effective_from: '2013-01-01'
    values:
      '1': 0
      '2': 4800
      '3': 35000
      '4': 54000
  - effective_from: '2014-01-01'
    values:
      '1': 0
      '2': 6000
      '3': 36000
      '4': 58000

statutory_bracket_minimum_married_separateNE 77 § 77-2715.03 · parameter

Neb. Rev. Stat. § 77-2715.03(1), (2)(a)

name: statutory_bracket_minimum_married_separate
kind: parameter
dtype: Money
unit: USD
indexed_by: bracket_number
source: Neb. Rev. Stat. § 77-2715.03(1), (2)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ne/statute/77/77-2715.03
          table:
            header: Individual Income Tax Brackets and Rates
            row_key: Bracket Number
            column_key: Married Filing Separate minimum
      - path: versions[1].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ne/statute/77/77-2715.03
          table:
            header: Individual Income Tax Brackets and Rates
            row_key: Bracket Number
            column_key: Married Filing Separate minimum
versions:
  - effective_from: '2013-01-01'
    values:
      '1': 0
      '2': 2400
      '3': 17500
      '4': 27000
  - effective_from: '2014-01-01'
    values:
      '1': 0
      '2': 3000
      '3': 18000
      '4': 29000

statutory_bracket_minimum_singleNE 77 § 77-2715.03 · parameter

Neb. Rev. Stat. § 77-2715.03(1), (2)(a)

name: statutory_bracket_minimum_single
kind: parameter
dtype: Money
unit: USD
indexed_by: bracket_number
source: Neb. Rev. Stat. § 77-2715.03(1), (2)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ne/statute/77/77-2715.03
          table:
            header: Individual Income Tax Brackets and Rates
            row_key: Bracket Number
            column_key: Single Individuals minimum
      - path: versions[1].values
        kind: parameter_table
        source:
          corpus_citation_path: us-ne/statute/77/77-2715.03
          table:
            header: Individual Income Tax Brackets and Rates
            row_key: Bracket Number
            column_key: Single Individuals minimum
versions:
  - effective_from: '2013-01-01'
    values:
      '1': 0
      '2': 2400
      '3': 17500
      '4': 27000
  - effective_from: '2014-01-01'
    values:
      '1': 0
      '2': 3000
      '3': 18000
      '4': 29000

tax_table_maximum_difference_between_bracketsNE 77 § 77-2715.03 · parameter

Neb. Rev. Stat. § 77-2715.03(5)

name: tax_table_maximum_difference_between_brackets
kind: parameter
dtype: Money
unit: USD
source: Neb. Rev. Stat. § 77-2715.03(5)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ne/statute/77/77-2715.03
          excerpt: shall not exceed fifteen dollars
versions:
  - effective_from: '2013-01-01'
    formula: '15'

▸rulespec code

Shown source

statutes/77/77-2715

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View on GitHub

Rules

bracket_adjustment_rounding_increment

Parameter

source: Neb. Rev. Stat. § 77-2715.03(3)(a)

- name: bracket_adjustment_rounding_increment
  kind: parameter
  dtype: Money
  unit: USD
  source: Neb. Rev. Stat. § 77-2715.03(3)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ne/statute/77/77-2715.03
            excerpt: rounded to the nearest ten-dollar amount
  versions:
    - effective_from: '2015-01-01'
      formula: '10'

bracket_rate_first

Parameter

source: Neb. Rev. Stat. § 77-2715.03(1), (2)(a)

- name: bracket_rate_first
  kind: parameter
  dtype: Rate
  source: Neb. Rev. Stat. § 77-2715.03(1), (2)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ne/statute/77/77-2715.03
            excerpt: Bracket 1 ... Tax Rate ... 2.46%
  versions:
    - effective_from: '2013-01-01'
      formula: '0.0246'

bracket_rate_fourth

Parameter

source: Neb. Rev. Stat. § 77-2715.03(1), (2)(c)

- name: bracket_rate_fourth
  kind: parameter
  dtype: Rate
  source: Neb. Rev. Stat. § 77-2715.03(1), (2)(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ne/statute/77/77-2715.03
            excerpt: 6.84% for taxable years ... before January 1, 2023
        - path: versions[1].formula
          kind: parameter
          source:
            corpus_citation_path: us-ne/statute/77/77-2715.03
            excerpt: 6.64% for taxable years ... before January 1, 2024
        - path: versions[2].formula
          kind: parameter
          source:
            corpus_citation_path: us-ne/statute/77/77-2715.03
            excerpt: 5.84% for taxable years ... before January 1, 2025
        - path: versions[3].formula
          kind: parameter
          source:
            corpus_citation_path: us-ne/statute/77/77-2715.03
            excerpt: 5.20% for taxable years ... before January 1, 2026
        - path: versions[4].formula
          kind: parameter
          source:
            corpus_citation_path: us-ne/statute/77/77-2715.03
            excerpt: 4.55% for taxable years ... before January 1, 2027
        - path: versions[5].formula
          kind: parameter
          source:
            corpus_citation_path: us-ne/statute/77/77-2715.03
            excerpt: 3.99% for taxable years ... on or after January 1, 2027
  versions:
    - effective_from: '2013-01-01'
      formula: '0.0684'
    - effective_from: '2023-01-01'
      formula: '0.0664'
    - effective_from: '2024-01-01'
      formula: '0.0584'
    - effective_from: '2025-01-01'
      formula: '0.0520'
    - effective_from: '2026-01-01'
      formula: '0.0455'
    - effective_from: '2027-01-01'
      formula: '0.0399'

bracket_rate_second

Parameter

source: Neb. Rev. Stat. § 77-2715.03(1), (2)(a)

- name: bracket_rate_second
  kind: parameter
  dtype: Rate
  source: Neb. Rev. Stat. § 77-2715.03(1), (2)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ne/statute/77/77-2715.03
            excerpt: Bracket 2 ... Tax Rate ... 3.51%
  versions:
    - effective_from: '2013-01-01'
      formula: '0.0351'

bracket_rate_third

Parameter

source: Neb. Rev. Stat. § 77-2715.03(1), (2)(b)

- name: bracket_rate_third
  kind: parameter
  dtype: Rate
  source: Neb. Rev. Stat. § 77-2715.03(1), (2)(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ne/statute/77/77-2715.03
            excerpt: 5.01% for taxable years ... before January 1, 2026
        - path: versions[1].formula
          kind: parameter
          source:
            corpus_citation_path: us-ne/statute/77/77-2715.03
            excerpt: 4.55% for taxable years ... before January 1, 2027
        - path: versions[2].formula
          kind: parameter
          source:
            corpus_citation_path: us-ne/statute/77/77-2715.03
            excerpt: 3.99% for taxable years ... on or after January 1, 2027
  versions:
    - effective_from: '2013-01-01'
      formula: '0.0501'
    - effective_from: '2026-01-01'
      formula: '0.0455'
    - effective_from: '2027-01-01'
      formula: '0.0399'

other_federal_taxes_nebraska_rate

Parameter

source: Neb. Rev. Stat. § 77-2715.03(6)

- name: other_federal_taxes_nebraska_rate
  kind: parameter
  dtype: Rate
  source: Neb. Rev. Stat. § 77-2715.03(6)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ne/statute/77/77-2715.03
            excerpt: tax rate applied to other federal taxes ... shall be 29.6 percent
  versions:
    - effective_from: '2013-01-01'
      formula: '0.296'

statutory_bracket_maximum_estates_trusts

Parameter

source: Neb. Rev. Stat. § 77-2715.03(1), (2)(a)

- name: statutory_bracket_maximum_estates_trusts
  kind: parameter
  dtype: Money
  unit: USD
  indexed_by: bracket_number
  source: Neb. Rev. Stat. § 77-2715.03(1), (2)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ne/statute/77/77-2715.03
            table:
              header: Individual Income Tax Brackets and Rates
              row_key: Bracket Number
              column_key: Estates and Trusts maximum
        - path: versions[1].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ne/statute/77/77-2715.03
            table:
              header: Individual Income Tax Brackets and Rates
              row_key: Bracket Number
              column_key: Estates and Trusts maximum
  versions:
    - effective_from: '2013-01-01'
      values:
        '1': 499
        '2': 4699
        '3': 15149
    - effective_from: '2014-01-01'
      values:
        '1': 499
        '2': 4699
        '3': 15149

statutory_bracket_maximum_head_of_household

Parameter

source: Neb. Rev. Stat. § 77-2715.03(1), (2)(a)

- name: statutory_bracket_maximum_head_of_household
  kind: parameter
  dtype: Money
  unit: USD
  indexed_by: bracket_number
  source: Neb. Rev. Stat. § 77-2715.03(1), (2)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ne/statute/77/77-2715.03
            table:
              header: Individual Income Tax Brackets and Rates
              row_key: Bracket Number
              column_key: Head of Household maximum
        - path: versions[1].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ne/statute/77/77-2715.03
            table:
              header: Individual Income Tax Brackets and Rates
              row_key: Bracket Number
              column_key: Head of Household maximum
  versions:
    - effective_from: '2013-01-01'
      values:
        '1': 4499
        '2': 27999
        '3': 39999
    - effective_from: '2014-01-01'
      values:
        '1': 5599
        '2': 28799
        '3': 42999

statutory_bracket_maximum_joint

Parameter

source: Neb. Rev. Stat. § 77-2715.03(1), (2)(a)

- name: statutory_bracket_maximum_joint
  kind: parameter
  dtype: Money
  unit: USD
  indexed_by: bracket_number
  source: Neb. Rev. Stat. § 77-2715.03(1), (2)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ne/statute/77/77-2715.03
            table:
              header: Individual Income Tax Brackets and Rates
              row_key: Bracket Number
              column_key: Married Filing Jointly maximum
        - path: versions[1].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ne/statute/77/77-2715.03
            table:
              header: Individual Income Tax Brackets and Rates
              row_key: Bracket Number
              column_key: Married Filing Jointly maximum
  versions:
    - effective_from: '2013-01-01'
      values:
        '1': 4799
        '2': 34999
        '3': 53999
    - effective_from: '2014-01-01'
      values:
        '1': 5999
        '2': 35999
        '3': 57999

statutory_bracket_maximum_married_separate

Parameter

source: Neb. Rev. Stat. § 77-2715.03(1), (2)(a)

- name: statutory_bracket_maximum_married_separate
  kind: parameter
  dtype: Money
  unit: USD
  indexed_by: bracket_number
  source: Neb. Rev. Stat. § 77-2715.03(1), (2)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ne/statute/77/77-2715.03
            table:
              header: Individual Income Tax Brackets and Rates
              row_key: Bracket Number
              column_key: Married Filing Separate maximum
        - path: versions[1].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ne/statute/77/77-2715.03
            table:
              header: Individual Income Tax Brackets and Rates
              row_key: Bracket Number
              column_key: Married Filing Separate maximum
  versions:
    - effective_from: '2013-01-01'
      values:
        '1': 2399
        '2': 17499
        '3': 26999
    - effective_from: '2014-01-01'
      values:
        '1': 2999
        '2': 17999
        '3': 28999

statutory_bracket_maximum_single

Parameter

source: Neb. Rev. Stat. § 77-2715.03(1), (2)(a)

- name: statutory_bracket_maximum_single
  kind: parameter
  dtype: Money
  unit: USD
  indexed_by: bracket_number
  source: Neb. Rev. Stat. § 77-2715.03(1), (2)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ne/statute/77/77-2715.03
            table:
              header: Individual Income Tax Brackets and Rates
              row_key: Bracket Number
              column_key: Single Individuals maximum
        - path: versions[1].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ne/statute/77/77-2715.03
            table:
              header: Individual Income Tax Brackets and Rates
              row_key: Bracket Number
              column_key: Single Individuals maximum
  versions:
    - effective_from: '2013-01-01'
      values:
        '1': 2399
        '2': 17499
        '3': 26999
    - effective_from: '2014-01-01'
      values:
        '1': 2999
        '2': 17999
        '3': 28999

statutory_bracket_minimum_estates_trusts

Parameter

source: Neb. Rev. Stat. § 77-2715.03(1), (2)(a)

- name: statutory_bracket_minimum_estates_trusts
  kind: parameter
  dtype: Money
  unit: USD
  indexed_by: bracket_number
  source: Neb. Rev. Stat. § 77-2715.03(1), (2)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ne/statute/77/77-2715.03
            table:
              header: Individual Income Tax Brackets and Rates
              row_key: Bracket Number
              column_key: Estates and Trusts minimum
        - path: versions[1].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ne/statute/77/77-2715.03
            table:
              header: Individual Income Tax Brackets and Rates
              row_key: Bracket Number
              column_key: Estates and Trusts minimum
  versions:
    - effective_from: '2013-01-01'
      values:
        '1': 0
        '2': 500
        '3': 4700
        '4': 15150
    - effective_from: '2014-01-01'
      values:
        '1': 0
        '2': 500
        '3': 4700
        '4': 15150

statutory_bracket_minimum_head_of_household

Parameter

source: Neb. Rev. Stat. § 77-2715.03(1), (2)(a)

- name: statutory_bracket_minimum_head_of_household
  kind: parameter
  dtype: Money
  unit: USD
  indexed_by: bracket_number
  source: Neb. Rev. Stat. § 77-2715.03(1), (2)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ne/statute/77/77-2715.03
            table:
              header: Individual Income Tax Brackets and Rates
              row_key: Bracket Number
              column_key: Head of Household minimum
        - path: versions[1].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ne/statute/77/77-2715.03
            table:
              header: Individual Income Tax Brackets and Rates
              row_key: Bracket Number
              column_key: Head of Household minimum
  versions:
    - effective_from: '2013-01-01'
      values:
        '1': 0
        '2': 4500
        '3': 28000
        '4': 40000
    - effective_from: '2014-01-01'
      values:
        '1': 0
        '2': 5600
        '3': 28800
        '4': 43000

statutory_bracket_minimum_joint

Parameter

source: Neb. Rev. Stat. § 77-2715.03(1), (2)(a)

- name: statutory_bracket_minimum_joint
  kind: parameter
  dtype: Money
  unit: USD
  indexed_by: bracket_number
  source: Neb. Rev. Stat. § 77-2715.03(1), (2)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ne/statute/77/77-2715.03
            table:
              header: Individual Income Tax Brackets and Rates
              row_key: Bracket Number
              column_key: Married Filing Jointly minimum
        - path: versions[1].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ne/statute/77/77-2715.03
            table:
              header: Individual Income Tax Brackets and Rates
              row_key: Bracket Number
              column_key: Married Filing Jointly minimum
  versions:
    - effective_from: '2013-01-01'
      values:
        '1': 0
        '2': 4800
        '3': 35000
        '4': 54000
    - effective_from: '2014-01-01'
      values:
        '1': 0
        '2': 6000
        '3': 36000
        '4': 58000

statutory_bracket_minimum_married_separate

Parameter

source: Neb. Rev. Stat. § 77-2715.03(1), (2)(a)

- name: statutory_bracket_minimum_married_separate
  kind: parameter
  dtype: Money
  unit: USD
  indexed_by: bracket_number
  source: Neb. Rev. Stat. § 77-2715.03(1), (2)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ne/statute/77/77-2715.03
            table:
              header: Individual Income Tax Brackets and Rates
              row_key: Bracket Number
              column_key: Married Filing Separate minimum
        - path: versions[1].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ne/statute/77/77-2715.03
            table:
              header: Individual Income Tax Brackets and Rates
              row_key: Bracket Number
              column_key: Married Filing Separate minimum
  versions:
    - effective_from: '2013-01-01'
      values:
        '1': 0
        '2': 2400
        '3': 17500
        '4': 27000
    - effective_from: '2014-01-01'
      values:
        '1': 0
        '2': 3000
        '3': 18000
        '4': 29000

statutory_bracket_minimum_single

Parameter

source: Neb. Rev. Stat. § 77-2715.03(1), (2)(a)

- name: statutory_bracket_minimum_single
  kind: parameter
  dtype: Money
  unit: USD
  indexed_by: bracket_number
  source: Neb. Rev. Stat. § 77-2715.03(1), (2)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ne/statute/77/77-2715.03
            table:
              header: Individual Income Tax Brackets and Rates
              row_key: Bracket Number
              column_key: Single Individuals minimum
        - path: versions[1].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ne/statute/77/77-2715.03
            table:
              header: Individual Income Tax Brackets and Rates
              row_key: Bracket Number
              column_key: Single Individuals minimum
  versions:
    - effective_from: '2013-01-01'
      values:
        '1': 0
        '2': 2400
        '3': 17500
        '4': 27000
    - effective_from: '2014-01-01'
      values:
        '1': 0
        '2': 3000
        '3': 18000
        '4': 29000

tax_table_maximum_difference_between_brackets

Parameter

source: Neb. Rev. Stat. § 77-2715.03(5)

- name: tax_table_maximum_difference_between_brackets
  kind: parameter
  dtype: Money
  unit: USD
  source: Neb. Rev. Stat. § 77-2715.03(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ne/statute/77/77-2715.03
            excerpt: shall not exceed fifteen dollars
  versions:
    - effective_from: '2013-01-01'
      formula: '15'