{"data":{"id":"us-ne/neb.-const.-art.-viii-1b","jurisdiction":"us-ne","citation":"Neb. Const. art. VIII, § 1B","heading":"Income tax; may be based upon the laws of the United States.","body":"When an income tax is adopted by the Legislature, the Legislature may adopt an income tax law based upon the laws of the United States.","path":["Nebraska Constitution","Article VIII"],"source_url":"https://nebraskalegislature.gov/laws/articles.php?article=VIII-1B","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"f6ccb9b8790abac857b73ee88559b7f0d4ab8013993995c7496fb87480d2ed91","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-const.-art.-viii-1a","next":"us-ne/neb.-const.-art.-viii-2"},"notice":"GroundRules: Original legal text. Not legal advice."}