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Changes made by Laws 2022, LB800, or Laws 2025, LB182; applicability.

Neb. Rev. Stat. § 77-2508
in effect
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77-2508. Changes made by Laws 2022, LB800, or Laws 2025, LB182; applicability. (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. Laws 2022, LB800, § 342; Laws 2025, LB182, § 5.
Source: Nebraska Legislature (nebraskalegislature.gov)URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2508Fetched: 10/20/2026

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