(1) The changes made in sections 77-2502 , 77-2503 , and 77-2505 by Laws 2022, LB800, shall apply to taxable years beginning or deemed to begin on or after January 1, 2023. (2) The changes made in sections 77-2502 , 77-2503 , and 77-2506 by Laws 2025, LB182, shall apply to taxable years beginning or deemed to begin on or after January 1, 2024.
Neb. Rev. Stat. § 77-2508
Changes made by Laws 2022, LB800, or Laws 2025, LB182; applicability
Laws 2022, LB800, § 342; Laws 2025, LB182, § 5.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.