Nebraska National Guard State Income Tax Deduction Provisions Modified
Summary
The Nebraska Legislature passed LB998 on April 9, 2026, modifying state income tax deduction provisions for members of the Nebraska National Guard. The bill received unanimous support in both chamber votes (40-0 on advancement, 49-0 on final passage). Sponsored by Senator Bob Andersen, the legislation was referred to the Revenue Committee and advanced through the legislative process from introduction on January 13 to final enrollment on April 7.
What changed
LB998 modifies existing Nebraska state income tax provisions to establish or clarify a deduction for members of the Nebraska National Guard. The bill passed both General File and Final Reading with unanimous support, reflecting broad legislative consensus on supporting National Guard service through state tax benefits.
For Nebraska National Guard members, this legislation provides direct financial relief by reducing state income tax liability on Guard compensation. Employers and state payroll administrators should review updated withholding tables and tax guidance documents. The unanimous passage suggests minimal opposition and indicates the state's commitment to military personnel support through fiscal policy.
What to do next
- Review updated Nebraska tax guidance for National Guard compensation
- Update payroll withholding systems if applicable
- Consult tax professionals for filing impact
Archived snapshot
Apr 9, 2026GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.
ChangeBridge / Nebraska / LB998 Passed LB998 LB Passed 2026-04-02
Change provisions relating to the state income tax deduction for members of the Nebraska National Guard
Bill Details
State Nebraska
Session 109th Legislature
Chamber House
Official Source nebraskalegislature.gov/bills/view_bill.ph...
LegiScan View on LegiScan
Sponsors
Bob Andersen (Sen - N)
Action History
2026-04-09 L Passed on Final Reading 49-0-0 2026-04-09 L Dispensing of reading at large approved 2026-04-07 L Placed on Final Reading 2026-04-02 L Advanced to Enrollment and Review for Engrossment 2026-04-02 L Kauth FA654 withdrawn 2026-03-31 L Placed on Select File 2026-03-30 L Advanced to Enrollment and Review Initial 2026-03-04 L Placed on General File 2026-02-11 L Notice of hearing for February 19, 2026 2026-01-15 L Referred to Revenue Committee 2026-01-14 L Kauth FA654 filed 2026-01-13 L Date of introduction
Votes
2026-03-30 Advanced to Enrollment and Review Initial Yea: 40 Nay: 0 2026-04-09 Passed on Final Reading 49-0-0 Yea: 49 Nay: 0
Committee Referrals
2026-01-15 L Revenue
Amendments
2026-01-14 Kauth FA654
Bill Text Versions
2026-01-13 Introduced 2026-04-07 Enrolled 2026-04-07 Engrossed Legislative data powered by LegiScan (CC BY 4.0)
Named provisions
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