Date of this Version
This is one of a series of NebGuides on financing state and local government. This publication describes how income taxes support state government functions.
State government in Nebraska has levied a tax on income since 1968. This tax applies to income earned by individuals, fiduciaries (trusts and estates) and corporations.
Prior to 1987, Nebraska's income tax for individuals and fiduciaries was based on a percentage of federal income tax liability.