National Guard Pay State Income Tax Exemption

100% exclusion of Nebraska National Guard pay from Nebraska state income taxes.

State BenefitNebraskaTax Benefits

Verified September 30, 2026 against revenue.nebraska.gov

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: September 30, 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

National Guard

Through veteran sponsor (any rating)
Nebraska residency

How to apply

Apply through the official Nebraska agency.

Open application

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.

Open application Verify at official source

Verified information & sources

Last verified: September 30, 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.

How VetUnlock verifies benefits

Frequently asked questions about National Guard Pay State Income Tax Exemption

Who qualifies for National Guard Pay State Income Tax Exemption?

National Guard Pay State Income Tax Exemption is for National Guard; Through veteran sponsor (any rating); nebraska residency. See the eligibility details on this page and confirm with the official source before applying.

How do I apply for National Guard Pay State Income Tax Exemption?

Apply through the official source linked on this page. A county Veterans Service Officer (VSO) can review your eligibility and help you file at no cost.

Where can I verify National Guard Pay State Income Tax Exemption?

Benefit rules and dollar amounts change, so always confirm current details at the official source linked on this page. A free, accredited county or state Veterans Service Officer (VSO) can also verify your eligibility and help you apply.