On 26 May 2021, Nebraska Gov. Pete Ricketts signed Legislative Bill 432 which provides for a reduction of top corporate income tax rates over the next two years. Accordingly, for tax years beginning on or after Jan. 1, 2022, the rate will reduce from 7.81% to 7.50% on taxable income over USD 100,000. The rate will be further reduced to 7.25% for tax years beginning on or after Jan. 1, 2023.
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