Neb. Rev. Stat. § 77-2004

(1) In the case of a person described in subsection (2) of this section, the rate of tax shall be: (a) For decedents dying prior to January 1, 2023, one percent of the clear market value of the property received by each person in excess of forty thousand dollars; and (b) For decedents dying on or after January 1, 2023, one percent of the clear market value of the property received by each person in excess of one hundred thousand dollars. (2) Persons subject to inheritance tax at the rate prescribed by this section are: (a) A father, mother, grandfather, grandmother, brother, sister, son, daughter, child or children legally adopted as such in conformity with the laws of the state where adopted; (b) Any lineal descendant; (c) Any lineal descendant legally adopted as such in conformity with the laws of the state where adopted; (d) Any person to whom the deceased for not less than ten years prior to death stood in the acknowledged relation of a parent; (e) Any lineal descendant of a person described in subdivision (d) of this subsection; (f) Any lineal descendant of a person described in subdivision (d) of this subsection legally adopted as such in conformity with the laws of the state where adopted; and (g) The spouse or surviving spouse of any person described in subdivisions (a) through (f) of this subsection. (3) Any interest in property, including any interest acquired in the manner set forth in section 77-2002 , which may be valued at a sum less than or equal to the applicable exempt amount under subsection (1) of this section shall not be subject to tax. In addition, the homestead allowance, exempt property, and family maintenance allowance shall not be subject to tax. Interests passing to the surviving spouse by will, in the manner set forth in section 77-2002 , or in any other manner shall not be subject to tax. Any interest passing to a person described in subsection (2) of this section who is under twenty-two years of age shall not be subject to tax.