In bankruptcy and in the collection of a money judgment, the full amount of any federal or state earned income tax credit refund shall be exempt from attachment, garnishment, or other legal or equitable process and from all claims of creditors.
Neb. Rev. Stat. § 25-1553
Federal or state earned income tax credit refund; when exempt
Applied in 3 court decisions — leading case Williamson v. Westby (In re Westby) (2013)
Most recently applied in Williamson v. Murray (In re Murray) (March 2014)
Laws 2004, LB 1207, § 6.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.