National Guard Pay State Income Tax Exemption
100% exclusion of Nebraska National Guard pay from Nebraska state income taxes.
At a glance
- Benefit type
- Tax Benefits — Nebraska
- Who it's for
- National Guard
- VA rating needed
- No rating requirement
- Where it applies
- Nebraska
- Last verified
- May 12, 2026
What is National Guard Pay State Income Tax Exemption?
National Guard Pay State Income Tax Exemption is a Nebraska tax benefits benefit for national guard. 100% exclusion of Nebraska National Guard pay from Nebraska state income taxes.
Who qualifies
- Through veteran sponsor (any rating)
- Nebraska residency
Who is eligible
Eligibility
Members of the Nebraska National Guard. Excludes income for active duty status attending drills, annual training, and military schools; state active duty; and income earned as a federal dual-status technician with the Nebraska National Guard. Effective for tax years beginning on or after January 1, 2025 (LB 1394, 2024).
How to apply for National Guard Pay State Income Tax Exemption
How to claim
Claimed on Nebraska state income tax return.
Verified information & sources
Last verified: May 12, 2026
Official source: revenue.nebraska.gov
Compiled and fact-checked against the official source linked above. Benefit rules and dollar amounts change over time — always confirm current details at the official source before applying. A county Veterans Service Officer (VSO) is a free, accredited advocate who can review your eligibility and help you file at no cost.
Frequently asked questions about National Guard Pay State Income Tax Exemption
Who qualifies for National Guard Pay State Income Tax Exemption?▾
How do I apply for National Guard Pay State Income Tax Exemption?▾
Where can I verify National Guard Pay State Income Tax Exemption?▾
Other Nebraska Tax Benefits
Military Retirement Pay State Income Tax Exemption
100% exclusion of military retirement pay from Nebraska state income tax.
Varies by retirement pay amount
Homestead Property Tax Exemption (Disabled Veterans)
Reduction or elimination of property taxes on a veteran's homestead based on disability category.
Varies by category; potentially thousands per year
See every benefit you qualify for in Nebraska
Get a personalized list of federal, state, and local veteran benefits based on your service history, disability rating, and Nebraska residency — in under 2 minutes.
Find My Nebraska Benefits