Nebraska
What's New
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blog
May 22, 2018Most States Have Raised Gas Taxes in Recent Years
State tax policy can be a contentious topic, but in recent years there has been a remarkable level of agreement on one tax in particular: the gasoline tax. Increasingly, state…
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blog
January 12, 2018State Rundown 1/12: Tax Cut Tunnel Vision Threatens to Bore State Budget Holes Even Deeper
As states continue to sift through wreckage of the federal tax cut bill to try to determine how they will be affected, two things should be clear to everyone: the…
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blog
October 18, 2017State Rundown 10/18: Ballot Initiative Efforts Being Finalized
Ballot initiatives relating to taxes made news around the country this week, with Oregon voters to consider reversing new health care taxes, Washingtonians to vote on improving education funding, and…
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blog
May 17, 2017Investors and Corporations Would Profit from a Federal Private School Voucher Tax Credit
A new report by the Institute on Taxation and Economic Policy (ITEP) and AASA, the School Superintendents Association, details how tax subsidies that funnel money toward private schools are being… -
report
May 17, 2017Public Loss Private Gain: How School Voucher Tax Shelters Undermine Public Education
One of the most important functions of government is to maintain a high-quality public education system. In many states, however, this objective is being undermined by tax policies that redirect… -
blog
May 4, 2017Nebraska Vote Is Latest Defeat for Tax-Cut “Trigger” Gimmick
Nebraska lawmakers had a long and contentious tax-cut debate this session but ultimately chose the wise path and rejected attempts to give a massive tax cut to the wealthy at…
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ITEP Work in Action
April 17, 2017Open Sky Policy Institute: Amid budget woes, plan calls for tax cuts for the wealthy
LB 461, the tax-cut package put forth by the Revenue Committee, is first and foremost an income tax cut for wealthy Nebraskans and the proposal does little to truly address… -
ITEP Work in Action
February 16, 2017Open Sky Policy Institute: Income tax bills good for wealthy and non-residents
Forty percent of Nebraskans would see tax increases under LB 452 Low- and middle-income earners pay more of their incomes in sales taxes than income taxes. This is reflected in… -
ITEP Work in Action
January 30, 2017Open Sky Policy Institute: Some facts about LB 337 — the governor’s tax plan
Below are some facts regarding, LB 337, the governor’s income tax cut plan: The example middle-class Nebraska taxpayer used to roll out the plan would not receive a tax cut under…
Related Resources
ITEP Publications about Nebraska
Reports about Nebraska using ITEP data
All items referencing Nebraska
By the Numbers
| Personal Income Tax Features (2015) | |
|---|---|
| Range of Tax Rates | 2.56% - 6.84% |
| Standard Deduction |
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| Personal Exemption | Credit= $128 (2014) |
| Dependent Exemption | Credit= $128 (2014) |
| Earned Income Tax Credit (EITC) | 10% Refundable |
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| Corporate Income Tax Features (2015) | |
|---|---|
| Range of Tax Rates | N/A |
| Income Level at Which Top Rate Applies | N/A |
| Combined Reporting | 5.58% - 7.81% |
| Apportionment Factor (Payroll) | $100,000 |
| Apportionment Factor (Property) | Yes |
| Apportionment Factor (Sales) | 0% |
| Sales Tax Features (2015) | |
|---|---|
| State Sales Tax Rate | 5.50% |
| Average Local Sales Tax Rate | 0.55% |
| Average Combined State & Local Sales Tax Rate | 6.05% |
| State Sales Tax Treatment of Groceries | Exempt |
| Local Sales Tax Treatment of Groceries | Exempt |
| Number of Services Taxed | 30 out of 168 surveyed (2007) |
| Streamlined Sales Tax Membership | Full |
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| Property Tax Features (2015) | |
|---|---|
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| Other Tax & Revenue Features (2015) | |
|---|---|
| Gasoline Tax Rate (per gallon) | $0.265 |
| Diesel Tax Rate (per gallon) | $0.266 |
| Cigarette Tax Rate (per pack) | $0.64 |
| Estate or Inheritance Tax | Yes |
| Net Lottery Sales Per Capita | $67 (2010) |
| Tax Policy Oversight | |
|---|---|
| Tax Expenditure Report | Yes |
| Tax Incidence Analysis Capability | Multiple taxes |
Last updated January 13, 2015
RESOURCES
State Tax & Revenue Information
- Nebraska Department of Revenue
- Nebraska Department of Revenue - Research & Statistical Reports
- Nebraska Legislative Fiscal Office
- Biennial Budget Reports