Table G1: Analysis by Deciles of Nebraska Income Tax Burden Ranked by Federal Adjusted Gross Income, Resident Returns

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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
2001(d)
757,159
9,476.0
3,965.1
5,224.2
12,205.1
1,717.4
 182.6 112.1 177.4 553.4 59.2
2002(d)
752,974
9,495.1
3,958.0
5,228.7
11,989.6
1,641.2
 176.3 110.6 175.6 536.7 54.2
2003(e)
751,000
9,968.1
4,063.9
5,387.4
12,459.8
1,784.3
 190.5 119.3 190.6 588.5 62.8
2004(e)
754,702
10,485.6
4,274.7
5,675.8
13,926.7
2,276.3
201.1
129.1
206.6
667.4
84.2

Tax Year

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) 29.34 12.28 16.24 42.15 7.83 16.96 10.48 16.63 55.92 6.62
2001(d) 30.70 12.84 16.92 39.54 5.56 17.81 10.93 17.30 53.96 5.77
2002(d) 30.96 12.90 17.05 39.09 5.35 17.65 11.07 17.58 53.72 5.42
2003(e) 31.27 12.75 16.90 39.08 5.60 17.49 10.96 17.50 54.05 5.77
2004(e)
30.51
12.44
16.52
40.53
6.62
16.70
10.72
17.16
55.42
6.99

Tax Year

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 0.85 1.02 1.33 0.85
2001(d) 1.93 2.83 3.40 4.53 3.45 0.58 0.85 1.02 1.36 1.04
2002(d) 1.86 2.79 3.36 4.48 3.30 0.57 0.86 1.03 1.37 1.01
2003(e) 1.91 2.94 3.54 4.72 3.52 0.56 0.86 1.04 1.38 1.03
2004(e)
1.92
3.02
3.64
4.79
3.70
  
0.55
0.86
1.04
1.37
1.06

(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 and Beginning Farmer credit.

(e) Rate increase effective 1/01/2003.
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