{"data":{"id":"us-ne/neb.-rev.-stat.-77-2508","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-2508","heading":"Changes made by Laws 2022, LB800, or Laws 2025, LB182; applicability.","body":"(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.\n(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.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2508","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"3dd23d53f99f0183aeb15fea512351956d145db91482391a7dcf2fe1c9f7cba6","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-2507","next":"us-ne/neb.-rev.-stat.-77-2601"},"notice":"GroundRules: Original legal text. Not legal advice."}