Nebraska · 2027 and beyond

Nebraska in 2027 and beyond: what is already law, and what is still open

No tax measure on the ballot. The top rate is 4.55% for 2026 and 3.99% for 2027, the last scheduled step. What is on the 2026 return, what starts with tax year 2027, and what is scheduled or conditional after that.

By Charles Trautman, EA, editor

Need to Know Tax · written from Nebraska Department of Revenue sources and the unofficial November 3 election returns, November 12, 2026 · not yet reviewed by a Nebraska practitioner

No tax measure on the ballot. The top rate is 4.55% for 2026 and 3.99% for 2027, the last scheduled step. This page keeps apart three things that get mixed together in the news: what is on the 2026 return you file in early 2027, what begins with tax year 2027, and what is scheduled, conditional or still undecided after that. Election figures are the unofficial November 3, 2026 returns and are not final until the state certifies them.

What the voters decided on November 3, 2026

No statewide tax measure was on the November 3, 2026 ballot in Nebraska. Nothing voted on that day changes a Nebraska return.

This return, next year, and later

Nebraska: what applies when
When	What applies
The 2026 return, filed in early 2027	The top rate is 4.55%, down from 5.20% (LB 754 of 2023).
	Nebraska starts from federal AGI, so the federal tips, overtime and senior deductions do not reach Form 1040N.
	A refundable adoption credit of 10% of the federal credit begins.
Starting with tax year 2027	Both upper tiers fall to 3.99%.
	A first-time home buyer savings account deduction begins, up to $5,000 a year ($10,000 joint).
	National Guard pay for federal duty becomes fully deductible.
2028 and later, or conditional	No further rate cut is scheduled.
2028 and later, or conditional	The petition to abolish income, property and inheritance taxes did not qualify for 2026; its backers are aiming for 2028.

Items under 2027 and later do not change the 2026 return. They matter for 2027 withholding, estimated payments and planning. The detail behind each line is in the other Nebraska articles.

The 2025 federal law and the Nebraska return

Form 1040N starts from federal adjusted gross income. Most of the 2025 federal law either flows through automatically, like the business provisions, or never reaches the return, like the deductions taken after AGI.

That is the reason a change on the federal return, such as the deductions for tips, overtime and people 65 and older, may or may not show up on the Nebraska return. The federal side is in The new deductions for tips, overtime and seniors.

What to watch

The 2027 session and the indexed 2027 bracket thresholds. When something on this page changes, the change is logged on the updates page with its date.

What to bring

Your 2026 federal and Nebraska returns, once filed, to set 2027 withholding and estimated payments against them
Your last pay stub of 2026 and the first of 2027, to see whether withholding changed
Any notice from the state about a 2027 rate, credit or filing change

Questions people ask

Does anything here change the Nebraska return I file in early 2027?

Only what is listed under the 2026 return. Everything listed under 2027 or later affects withholding, estimated payments and planning, not the return for 2026.

How will I know if this page changes?

Every change is logged on the updates page with its date and the article it affects. State legislatures meet in early 2027 and some act before the filing deadline.

Nebraska, after the election

No tax measure on the ballot. The top rate is 4.55% for 2026 and 3.99% for 2027, the last scheduled step.

Written by Charles Trautman, EA, editor  ·  Need to Know Tax, Lone Tree, Colorado
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Sources and where to check

Written November 12, 2026 · after the November 3 election · awaiting review by a Nebraska practitioner