National Guard Pay State Income Tax Exemption
100% exclusion of Nebraska National Guard pay from Nebraska state income taxes.
Who qualifies
- Through veteran sponsor (any rating)
- Nebraska residency
Details
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 claim
Claimed on Nebraska state income tax return.
Always confirm current rates and rules with the Nebraska state agency before applying.
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
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