2017 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-2701.01 Income tax; rate.
77-2701.01. Income tax; rate.
Pursuant to section 77-2715.01, for all taxable years beginning or deemed to begin on or after January 1, 1990, and before January 1, 1991, under the Internal Revenue Code of 1986, as amended, the rate of the income tax levied pursuant to section 77-2715 shall be three and forty-three-hundredths percent. Pursuant to section 77-2715.01, for all taxable years beginning or deemed to begin on or after January 1, 1991, and before January 1, 2013, under the Internal Revenue Code of 1986, as amended, the rate of the income tax levied pursuant to section 77-2715 shall be three and seventy-hundredths percent. Pursuant to section 77-2715.01, for all taxable years beginning or deemed to begin on or after January 1, 2013, under the Internal Revenue Code of 1986, as amended, the rates of the income tax levied pursuant to section 77-2715 shall be as provided in section 77-2715.03.
Source
- Laws 1984, LB 892, § 1;
- Laws 1985, Second Spec. Sess., LB 35, § 1;
- Laws 1986, LB 539, § 1;
- Laws 1987, LB 773, § 2;
- Laws 1990, LB 1059, § 32;
- Laws 2012, LB970, § 2.
