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.