Nebraska Revised Statutes Chapter 77. Revenue and Taxation § 77-2006. Inheritance tax; rate; other transfers; exemption

(a) For decedents dying prior to January 1, 2023, eighteen percent of the clear market value of the beneficial interests received by each person in excess of ten thousand dollars; and

(b) For decedents dying on or after January 1, 2023, fifteen percent of the clear market value of the beneficial interests received by each person in excess of twenty-five thousand dollars.