WeVote
Log In

Bill

Bill

LB 998

Change provisions relating to the state income tax deduction for members of the Nebraska National Guard

109th Legislature (2025-2026) Introduced by Bob Andersen

LB 998 modifies Nebraska's income tax deduction for National Guard members, potentially altering benefit amounts, eligibility, or application procedures through pending amendments.

Approved by Governor on April 14, 2026
0
WeVote Research Nonpartisan
Bill Summary · LB 998

Legislative bill overview

LB 998 modifies Nebraska's state income tax deduction available to Nebraska National Guard members. The bill changes the provisions governing how this tax benefit is calculated, applied, or distributed to qualifying service members. Specific amendments have been filed (Kauth FA654) that would alter the existing deduction structure.

Why is this important

The Nebraska National Guard deduction is a tax incentive designed to support military service members and can meaningfully affect their take-home pay. Changes to this deduction could impact recruitment and retention of Guard members, as well as state revenue projections. The modification signals Nebraska's reassessment of how it financially recognizes and incentivizes military service.

Potential points of contention

  • Fiscal impact: Whether the change increases or decreases state revenue loss through the deduction, affecting the state budget
  • Equity concerns: Whether modifications expand eligibility/benefits to more Guard members or narrow them, and fairness to those previously receiving the deduction
  • Amendment scope: The filed amendments (FA654) may contain technical, substantive, or controversial provisions that differ from the original bill intent

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.