{
  "$comment": "Nebraska 2025: progressive rates on federal AGI − Nebraska standard deduction; nonrefundable personal exemption credit per exemption.",
  "country": "us",
  "jurisdiction": "us-ne",
  "taxYear": "2025",
  "period": {
    "start": "2025-01-01",
    "end": "2025-12-31",
    "tz": "America/Chicago"
  },
  "status": "provisional",
  "engine": "us-payroll@1",
  "currency": "USD",
  "revision": 1,
  "params": {
    "incomeTax": {
      "kind": "brackets",
      "incomeBase": "stateWages",
      "brackets": {
        "single": [
          {
            "upTo": "4030",
            "rate": "0.0246"
          },
          {
            "upTo": "24120",
            "rate": "0.0351"
          },
          {
            "upTo": "38870",
            "rate": "0.0501"
          },
          {
            "upTo": null,
            "rate": "0.052"
          }
        ],
        "mfj": [
          {
            "upTo": "8040",
            "rate": "0.0246"
          },
          {
            "upTo": "48250",
            "rate": "0.0351"
          },
          {
            "upTo": "77730",
            "rate": "0.0501"
          },
          {
            "upTo": null,
            "rate": "0.052"
          }
        ],
        "mfs": [
          {
            "upTo": "4030",
            "rate": "0.0246"
          },
          {
            "upTo": "24120",
            "rate": "0.0351"
          },
          {
            "upTo": "38870",
            "rate": "0.0501"
          },
          {
            "upTo": null,
            "rate": "0.052"
          }
        ],
        "hoh": [
          {
            "upTo": "7510",
            "rate": "0.0246"
          },
          {
            "upTo": "38590",
            "rate": "0.0351"
          },
          {
            "upTo": "57630",
            "rate": "0.0501"
          },
          {
            "upTo": null,
            "rate": "0.052"
          }
        ]
      },
      "deductions": [
        {
          "type": "fixed",
          "id": "standard-deduction",
          "label": "Nebraska standard deduction",
          "amount": {
            "single": "8600",
            "mfj": "17200",
            "mfs": "8600",
            "hoh": "12600"
          }
        }
      ],
      "credits": [
        {
          "type": "perPerson",
          "id": "personal-exemption-credit",
          "label": "Nebraska personal exemption credit",
          "filer": {
            "single": "171",
            "mfj": "342",
            "mfs": "171",
            "hoh": "171"
          },
          "perDependent": "171"
        }
      ]
    },
    "conformity": {
      "k401": true,
      "k403b": true,
      "k457": true,
      "hsa": true,
      "healthFsa": true,
      "dependentCareFsa": true,
      "section125": true
    },
    "programmes": []
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [],
  "notModelled": [
    "Additional standard deduction for age 65+/blind; itemized deductions; reduced standard deduction for dependents",
    "Nebraska child/dependent care credit, EITC, School Readiness and other credits",
    "Tax table rounding for paper filers (electronic filers use the exact calculation schedule)"
  ],
  "sources": [
    {
      "field": "period",
      "url": "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_Individual_Income_Tax_Booklet.pdf",
      "title": "Nebraska 2025 individual income tax — calendar year",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.kind",
      "url": "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/2025_Tax_Calculation_Schedule.pdf",
      "title": "2025 Nebraska Tax Calculation Schedule for Individual Income Tax (8-460-2025) — state income tax on wages computed from a rate schedule",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/2025_Tax_Calculation_Schedule.pdf",
      "title": "2025 Nebraska Tax Calculation Schedule for Individual Income Tax (8-460-2025) — 2.46%/3.51%/5.01%/5.20%",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.deductions",
      "url": "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_Individual_Income_Tax_Booklet.pdf",
      "title": "2025 Nebraska Individual Income Tax Booklet — standard deduction $8,600 single/MFS, $17,200 MFJ, $12,600 HoH",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.credits",
      "url": "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_Individual_Income_Tax_Booklet.pdf",
      "title": "2025 booklet line 18 — Nebraska personal exemption credit $171 × exemptions on line 4 (taxpayer, spouse if MFJ, dependents)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.incomeBase",
      "url": "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_Individual_Income_Tax_Booklet.pdf",
      "title": "Form 1040N line 5 — federal adjusted gross income",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.conformity",
      "url": "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_Individual_Income_Tax_Booklet.pdf",
      "title": "Form 1040N starts from federal AGI, so 401(k)/403(b)/457(b), HSA and cafeteria-plan exclusions follow federal treatment",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes",
      "url": "https://dol.nebraska.gov/webdocs/Resources/Items/2026%20UI%20guide%20to%20understanding.pdf",
      "title": "Nebraska Department of Labor — guide to UI combined tax rates: the worker does not pay any portion of the tax; no employee-paid SDI/PFML",
      "retrieved": "2026-10-07"
    },
    {
      "field": "rounding",
      "url": "https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_Individual_Income_Tax_Booklet.pdf",
      "title": "MoneyOtter rounds the annual liability to the cent",
      "retrieved": "2026-10-07"
    }
  ]
}