Income

For tax years beginning on or after January 1, 2022, all military retirees may exclude 100% of military retirement benefits from Nebraska taxable income to the extent included in federal adjusted gross income (AGI). No election or form submission is needed to claim the exclusion.

The federal Servicemembers Civil Relief Act (SCRA) provides that compensation received by a servicemember from his or her uniformed service can be taxed only by the state in which the servicemember has his or her legal residence.