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Tax Year |
Number of Returns | Federal Adjusted Gross Income | Nebraska Liability Net of Non-Refundable Credits | |||||||||
| First 7 Deciles mil.$ | 8th Decile mil.$ | 9th Decile mil.$ | 10th Decile mil.$ | Top 500 Returns mil.$ | First 7 Deciles mil.$ | 8th Decile mil.$ | 9th Decile mil.$ | 10th Decile mil.$ | Top 500 Returns mil.$ | |||
| 1995 | 716,195 | 6,781.4 | 2,945.4 | 3,886.9 | 8,903.5 | 1,392.1 | 129.8 | 79.5 | 123.6 | 393.4 | 39.6 | |
| 1996 | 729,023 | 7,143.2 | 3,141.0 | 4,148.7 | 9,529.3 | 1,281.8 | 140.6 | 86.9 | 135.6 | 445.6 | 49.8 | |
| 1997(a) | 739,103 | 7,976.3 | 3,372.4 | 4,448.8 | 10,586.5 | 1,564.1 | 135.2 | 84.9 | 132.8 | 427.8 | 48.8 | |
| 1998(d) | 748,163 | 8,505.6 | 3,572.1 | 4,724.8 | 12,042.1 | 2,221.4 | 153.9 | 97.2 | 154.3 | 521.6 | 59.4 | |
| 1999(d) | 757,222 | 9,001.7 | 3,779.8 | 4,995.6 | 12,666.5 | 2,113.2 | 167.8 | 106.6 | 168.6 | 576.7 | 69.7 | |
| 2000(d) | 763,282 | 9,472.5 | 3,964.3 | 5,243.1 | 13,607.8 | 2,529.4 | 184.1 | 113.8 | 180.5 | 607.0 | 71.9 | |
| Federal Adjusted Gross Income as Percent of Total (AGI Share Index) | Nebraska Liability Net of Non-Refundable Credits as Percent of Total (Net-Liability Share Index) | |||||||||||
| 1995 | 30.12 | 13.08 | 17.26 | 39.54 | 6.18 | 17.87 | 10.94 | 17.02 | 54.16 | 5.45 | ||
| 1996 | 29.81 | 13.11 | 17.31 | 39.77 | 5.35 | 17.39 | 10.75 | 16.77 | 55.10 | 6.16 | ||
| 1997(a) | 30.23 | 12.78 | 16.86 | 40.12 | 5.93 | 17.32 | 10.88 | 17.01 | 54.81 | 6.25 | ||
| 1998(d) | 29.49 | 12.38 | 16.38 | 41.75 | 7.70 | 16.60 | 10.49 | 16.65 | 56.27 | 6.41 | ||
| 1999(d) | 29.57 | 12.42 | 16.41 | 41.61 | 6.94 | 16.45 | 10.45 | 16.53 | 56.55 | 6.83 | ||
| 2000(d) | 31.11 | 13.02 | 17.22 | 44.70 | 8.31 | 18.05 | 11.16 | 17.70 | 59.52 | 7.05 | ||
| Effective Tax Rate (b) | Nebraska Tax Burden Index (c) | |||||||||||
| 1995 | 1.91 | 2.70 | 3.18 | 4.42 | 2.84 | 0.59 | 0.84 | 0.99 | 1.37 | 0.88 | ||
| 1996 | 1.97 | 2.77 | 3.27 | 4.68 | 3.89 | 0.58 | 0.82 | 0.97 | 1.39 | 1.15 | ||
| 1997(a) | 1.70 | 2.52 | 2.99 | 4.04 | 3.12 | 0.57 | 0.85 | 1.01 | 1.37 | 1.05 | ||
| 1998(d) | 1.81 | 2.72 | 3.27 | 4.33 | 2.67 | 0.56 | 0.85 | 1.02 | 1.35 | 0.83 | ||
| 1999(d) | 1.86 | 2.82 | 3.37 | 4.55 | 3.30 | 0.56 | 0.84 | 1.01 | 1.36 | 0.98 | ||
| 2000(d) | 1.94 | 2.87 | 3.44 | 4.46 | 2.84 | 0.58 | 0.86 | 1.03 | 1.33 | 0.85 | ||
| (a) LB401, Nebraska Individual Income Tax Rate Cut. | ||||||||||||
| (b) Effective rate is defined as Nebraska individual income tax liability net of non-refundable credits as percent of Federal Adjusted Gross Income | ||||||||||||
| (c) Tax burden index is defined as the Net-liability share index weighted by the AGI share index. | ||||||||||||
| Index < 1 income share is greater than the liability net of non-refundable credit share | ||||||||||||
| Index > 1 income share is less than the liability net of non-refundable credit share | ||||||||||||
| (d) For Tax Years after 1998 the Nebraska Liability Net of Non-Refundable credits has been modified to include the effect of the Refundable Child Care Credit (Refundable child care credit amounts equal to the liability amounts are considered as non-refundable portions for calculation purposes). | ||||||||||||