Nebraska state tax basis is the Federal Adjusted Gross Income (AGI).

Interest/Divident Income: Interest and Divident income from U.S. government bonds are exempt from State Taxes.

Rent Income: Same as federal.

Capital Gain: Special one-time deduction for sale of stock in qualified

Unemployment Income: Same as federal

Social Security Benefits: Same as federal

State Bond Interest: Taxable except Nebraska or its subdivisions' obligations

Health Savings Accounts: Same as federal.

Disability: Same as federal.

Lottery: Same as federal.

Federal Income Tax: Not deductible

Other Taxes: Deduction for donations to the Nebraska educational savings

Check other state tax links below.