Code Section
77-2701, et seq.

Who is Required to File
Residents on entire income and nonresidents on income derived from Nebraska sources; Estates and trusts are taxable; Partnerships and S corporations are not taxable

Rate
First $4,000, 2.56%; Next $26,000, 3.57%; Next $16,750, 5.12%; Over $46,750, 6.84%

Federal Income Tax Deduction
No

Federal Income used as Basis
Yes