Provides adjustments to federal adjusted gross income for nonresidents and for certain businesses for research or experimental expenditures and the cost of certain property.
Changes provisions relating to the taxation of nonresident income; changes the occupation tax relating to telecommunications services; and harmonizes provisions.
Provides operative dates; provides severability; and repeals the original sections.
Legislative History
On Jan. 5, 2024, bill was introduced in legislature, on Apr. 10, enrollment recorded.
Effectiveness
NEB LEG 77-2733 is operative for all taxable years beginning on or after Jan. 1, 2025.
Other sections of this act become operative on their effective date.
Apr. 25, 2024 NEB LEG Governor Approval
On Apr. 25, 2024, NEB LEG reported that the governor approved bill on Apr. 23, 2024.
