Section VIII-1B, Income tax; may be based upon the laws of the United States.

When an income tax is adopted by the Legislature, the Legislature may adopt an income tax law based upon the laws of the United States.

Neb. Const. art. VIII, sec. 1B (1966);

Adopted 1966, Laws 1965, c. 292, sec. 1, p. 833.

The Legislature has authority to enact state income tax laws which incorporate future income tax laws of the United States. Anderson v. Tiemann, 182 Neb. 393, 155 N.W.2d 322 (1967).

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