LB 998 Legislature · 109th Legislature (2025-2026)

Change provisions relating to the state income tax deduction for members of the Nebraska National Guard

LB 998 amends Nebraska's tax code (Section 77-2716) to adjust the state income tax deduction available to Nebraska National Guard members. The bill changes how federal income adjustments are applied when calculating state tax for these service members. This directly affects National Guard members by altering their eligibility or calculation for the state tax deduction. The specific details of the adjustment are not detailed in the provided bill text excerpt.
Bill status signed all 5 stages cleared
Introduction
Jan 2026
Committee Review
Mar 2026
Legislature Passage
Apr 2026
Legislature Passage
Apr 2026
Signed into Law
Apr 2026
Introduced Jan 13, 2026 Signed Apr 17, 2026
Maddy AI version diff · 1 comparison

What changed between versions

Introduced Final Reading · 2 edits
MINOR
The bill text was updated to reflect its progression to the Final Reading stage. A minor formatting correction removed redundant spacing in the title section. Additionally, the beginning of a new subsection defining how federal taxable income is calculated was introduced, indicating the start of specific tax deduction rules.
TECHNICAL

Removed extra whitespace in the bill title line to improve formatting consistency.

REQUIREMENT

Introduced the start of a new provision (subsection a) outlining the method for calculating the deductible amount of federal taxable income from operations within a foreign country.

Floor votes · Legislature Apr 9, 2026

How they voted

490
Passed
Total votes 49
Apr 9, 2026
N Nonpartisan49
49 Yea
100% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
15
Key actions
4
Committee
2
Apr 17, 2026
Signed into law
Approved by Governor on April 14, 2026
executive
Apr 10, 2026
Legislature · Passed
President/Speaker signed
legislature
Apr 9, 2026
Legislature · Passed
Passed on Final Reading 49-0-0
legislature
Mar 4, 2026
Legislature · Passed
Placed on General File
legislature
Jan 15, 2026
Committee
Referred to Revenue Committee
legislature
Jan 13, 2026
Introduced
Date of introduction
legislature
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Bob Andersen
Bob Andersen
NNonpartisan
NE
49