Source: https://myarmybenefits.us.army.mil/Benefit-Library/State/Territory-Benefits/Nebraska
Timestamp: 2018-11-13 18:11:32
Document Index: 464988869

Matched Legal Cases: ['§77', '§77', '§85', '§80', '§80', '§79', '§48', '§48', '§55', '§55', '§55']

Nebraska Military and Veteran Benefits | The Official Army Benefits Website
Nebraska Military and Veteran Benefits
Summary of Nebraska Military and Veteran Benefits: Nebraska offers special benefits for its military Service members and Veterans including Veterans Emergency Assistance, Nebraska Homestead Exemption, Nebraska State Tuition Waiver, Dependents of POW/MIA, or Deceased Veterans' Special Vehicle License Plates, as well as Hunting and Fishing licenses. Eligibility for some benefits may depend on residency, military component, and Veteran disability status.
Nebraska Military and Veterans State Benefit Highlights and Eligibility
What are my Nebraska Military and Veterans State Tax Benefits?
Nebraska State Income Taxes on Retired Military Pay: ( NRS §77-2716 ) Nebraska law allows an individual who retires from the uniformed services of the U.S. on or after July 18, 2012 to make a one-time election to exclude from Nebraska taxable income a portion of his or her income received as a military retirement benefit that is included in federal adjusted gross income (AGI) for tax years beginning on or after January 1, 2015.
An individual must make the election on or after July 18, 2014 and within two years after his or her retirement from the uniformed services, even if he or she does not begin receiving military retirement benefits immediately upon retirement. The individual may elect:
Option 1: To exclude 40% of his or her military retirement benefit income for seven consecutive taxable years, beginning with the year in which the election is made; or
Option 2: To exclude 15% of his or her military retirement benefit income for all taxable years, beginning with the year in which he or she turns 67 years of age.
A "military retirement benefit" is defined as “retirement benefits that are periodic payments attributable to service in the uniformed services of the U.S. for personal services performed by an individual prior to his or her retirement.”
Military retirement benefits (for purposes of the election) do not include annuity payments to a Spouse, former Spouse, or Child that are based on an individual’s military service; nor do they include payments received by a former Spouse of a retired military member under a final decree of divorce, dissolution, annulment, or legal separation or a court ordered, ratified, or approved property settlement pursuant to a decree dividing military retirement pay.
National Guard and Reserve Service members : Individuals who retire from the uniformed services of the U.S., but do not begin receiving military retirement benefits immediately upon retirement, still must make the election to exclude a portion of his or her military retirement benefits within two years after his or her retirement date.
Learn more about Nebraska State Income Taxes on Retired Military Pay
Nebraska State Taxes on U.S. Department of Veterans Affairs Military Disability Retired Pay: Military Disability Retirement Pay received as a pension, annuity or similar allowance for personal injury or sickness resulting from active service in the armed forces should not be included in taxable income if any of the following conditions apply:
Learn more about Nebraska State Taxes on U.S. Department of Veterans Affairs Military Disability Retired Pay
Nebraska State Taxes on U.S. Department of Veterans Affairs Disability Dependency and Indemnity Compensation: Dependency and Indemnity Compensation (DIC) is a tax free monetary benefit paid to eligible survivors of military Service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-related injury or disease.
Learn more about Nebraska State Taxes on U.S. Department of Veterans Affairs Disability Dependency and Indemnity Compensation
Military Survivor Benefit Plan (SBP)/ Reserve Component Survivor Benefit Plan (RCSBP)/ Retired Serviceman’s Family Protection Plan (RSFPP) Nebraska State Tax Benefits: Generally subject to state taxes for those states with income tax. Check with state department of revenue office.
Learn more about Military Survivor Benefit Plan (SBP)/ Reserve Component Survivor Benefit Plan (RCSBP)/ Retired Serviceman’s Family Protection Plan (RSFPP) Nebraska State Tax Benefits
Nebraska Wartime Veteran Homestead Property tax Exemption: ( NRS §77-3506 thru 77-3059 ) A homestead exemption provides relief from property taxes by exempting all or a portion of the valuation of the homestead from taxation. The maximum exemption is the taxable value of the homestead up to $40,000 or 100 percent of the county's average assessed value of single-Family residential property, whichever is greater. The homestead maximum value is $95,000 or 200 percent of the county's average assessed value of single-Family residential property, whichever is greater. The exempt value will be reduced by ten percent for each $2,500 the assessed value exceeds the maximum value. If the assessed valuation exceeds the maximum value by $20,000 or more the homestead is not eligible for exemption.
Who is eligible for the Nebraska Wartime Veteran Homestead Property Tax Exemption? Wartime Veteran and Service member shall mean a person who had been on active duty in the Armed Forces of the U.S., or a citizen of the U.S. at the time of service with military forces of a government allied with the U.S., during the following dates:
World War II, December 7, 1941 to December 31, 1946;
Korean War, June 25, 1950 to January 31, 1955
Vietnam War, February 28, 1961 to May 7, 1975(in the Republic of Vietnam);
Vietnam War, August 5, 1964 to May 7, 1975;
Lebanon, August 25, 1982 to February 26, 1984;
Grenada, December 20, 1989 to January 31, 1990;
There are four categories of Veterans' exemptions:
A wartime Veteran drawing compensation from the Department of Veterans Affairs because of a 100% disability that was service-connected;
A wartime Veteran totally disabled by a non-service connected illness of accident;
A paraplegic Veteran or multiple amputee whose home is substantially contributed to by the Department of Veterans Affairs (This homestead is 100% exempt regardless of homestead value and income level); and
An unremarried Surviving Spouse of a Service member who died on active duty.
The Form 458, Nebraska Homestead Exemption Application or Certification of Status must be filed between February 1 and June 30 of each year in order to be exempt for the assessment year. Note: The 2018 filing deadline has passed. The new 2019 forms will be available for download February 2, 2019 from the Nebraska Department of Revenue, Nebraska Homestead Exemption Webpage . A homestead exemption is also available to the un-remarried surviving Spouse.
Learn more about the Nebraska Wartime Veteran Homestead Property Tax Exemption
What are my Nebraska Military and Veterans Education Benefits?
Nebraska Residency for Tuition Purposes for Service Members, Veterans and their Dependents: ( NRS §85-502.01 ) Active duty Service members, active duty National Guard, Veterans, eligible Spouses, and dependents may qualify as a resident student for tuition purposes.
Who is eligible for Nebraska Residency for Tuition Purposes for Service Members, Veterans and their Dependent? The following criteria must be met:
A person on active duty with the armed services of the United States of America who has been assigned a permanent duty station in Nebraska, or the Spouse or dependent of an individual who has been assigned permanent duty station in Nebraska. A person who is a dependent of a Nebraska resident on active military duty will be granted resident tuition status if he/she verifies that he/she is a Spouse or a dependent for federal income tax purposes of an individual meeting the qualifications.
A person who has served with the military who has been honorably discharged, is a graduate of a Nebraska high school, and has established a home in Nebraska with the intent to make Nebraska a permanent residence. There is no minimum period of residence for the individual under this category.
A person who has served the military and who has been off active duty for two (2) years or less, or a dependent or Spouse of such Veteran, if the person is registered to vote in Nebraska and demonstrates objective evidence of intent to be a resident of Nebraska. There is no minimum period of residence for the individual under this category.
Learn more about Nebraska Residency for Tuition Purposes for Service Members, Veterans and their Dependents
Nebraska Waiver of Tuition Program: ( NRS §80-411 ) The University of Nebraska, the Nebraska State College System, and the Nebraska Community College System participate in a waiver of tuition program that will provide a credit of 100% of tuition charges and tuition-related fees (books are NOT covered) for Spouses & Children of eligible Veterans.
Who is eligible for Nebraska Waiver of Tuition Program? The waiver of Tuition is available to eligible dependents of Veterans who:
A dependent is a Spouse or Surviving Spouse, Child, step-Child, or adopted Child of an eligible Veteran. The dependent must be a Nebraska resident & enrolled in one of the approved institutions, meeting Nebraska residency requirements as described in Nebraska Revised Statutes 85-502 for in-state tuition.
The waiver is valid for ONE degree, diploma, or certificate from a community college; and ONE baccalaureate degree from the university or a state college. Receipt of the degree, diploma, or certificate shall precede receipt of such baccalaureate degree. Waiver of Tuition is not available for masters’, doctoral, or professional degrees.
A Child dependent's eligibility will cease at the age of 26. The only exception is if the Child dependent served on active duty with the Armed Forces after their 18th birthday, but before their 26th birthday. If this is the case, the student's eligibility for waiver will end 5 years after their 1st discharge from active duty but shall not exceed beyond their 31st birthday.
Application Instructions: As required by state law, a Nebraska Department of Veterans’ Affairs, Application for Waiver of Tuition must be submitted through a County Veterans' Service Office. Applications must be submitted in time for proper processing and certification prior to the beginning of any school term. The Nebraska Department of Veterans' Affairs cannot be held responsible for any delay not attributable to their processing of the application. Applications may be submitted by:
Fax: 402-742-1142
Nebraska County Veterans' Service Office Directory
Nebraska Waiver of Tuition Schools Directory
Learn more about the Nebraska Waiver of Tuition Program
Nebraska Reservist Tuition Credit Program: ( NRS §§80-901 / 80-902 / 80-903 ) Nebraska residents who are enlisted members of a Nebraska-based unit of the Active Selected Reserve may be eligible for a 50% tuition credit to the University of Nebraska campuses, Nebraska state colleges and Nebraska community colleges. This program is allowed 200 new applicants each calendar year.
The University of Nebraska, the Nebraska State College System, and the Nebraska Community College System participate in a tuition credit program that will provide a credit for 50% of the tuition charges for enlisted members of Nebraska-based units of the Active Reserve of the Armed Forces of the United States.
Who is eligible for the Nebraska Reservist Tuition Credit Program? To be eligible, you must meet the following requirements:
A current Nebraska resident
Application Instructions: For first-time applicants, recipients who are changing schools or recipients who have missed a term other than the summer term, a new application packet will be required. The Reserve Unit will assist in filling out the application with the Reservist. The Commanding Officer certifies that the reservist's performance is satisfactory and signs the application. The Unit will forward the application and a Nebraska U.S. Citizenship Attestation Form directly to the following address:
Nebraska Application for Tuition Credit
Nebraska Re-certification for Tuition Credit Form
Instructions for Completing an Application for Reserve Tuition Credit
Learn more about the Nebraska Reservist Tuition Credit Program
Nebraska “Operation Recognition” High School Diplomas for Wartime Veterans : Operation Recognition awards Honorary High School Diplomas to eligible WWII and Korean War Veterans who were attending a Nebraska High School but left to serve their country and did not graduate after their release from service.
Who is eligible for the Nebraska “Operation Recognition” High School Diplomas for Wartime Veterans?
Application Instructions: Applicants must submit a completed Operation Recognition Honorary High School Diploma Application for Nebraska Veterans , along with a copy of the Veteran's discharge papers, to:
Learn more about the Nebraska “Operation Recognition” High School Diplomas for Wartime Veterans
Nebraska Interstate Compact on Educational Opportunity for Military Children: ( NRS §79-2201 ) It is the purpose of this compact to remove barriers to educational success imposed on Children of military Families because of frequent moves and deployment of their parents by:
Brian Halstead, Nebraska Commissioner
Deputy Commissioner, Chief of Staff
Address: P.O. Box 94987, Lincoln, NE 68509-4987
Email: brian.halstead@nebraska.gov
Phone: 402-471-0732
Learn more about the Nebraska Interstate Compact on Educational Opportunity for Military Children
What are my Nebraska Military and Veterans Employment Benefits?
Nebraska State Employment Veterans Hiring Preference: ( NRS §48-227 ) Nebraska Law requires that a preference shall be given to eligible Veterans, Service members, and eligible Spouses seeking initial or return (unless terminated for disciplinary reasons) employment with the State of Nebraska or any state or local government.
Learn more about Nebraska State Employment Veterans Hiring Preference
Nebraska Private Sector Voluntary Veterans Hiring Preference: ( NRS §48-238 ) The Nebraska Voluntary Veterans Preference Act provides private sector employers having a Veteran’s preference policy the opportunity to be listed on the Nebraska Dept. of Labor’s Voluntary Veterans Preference Registry. Employers listed on the registry may implement Veteran’s preference policies without having to be concerned that hiring decisions may violate a state or local equal employment opportunity law.
Nebraska Statues states that, “A voluntary Veterans preference employment policy shall not be considered a violation of any state or local equal employment opportunity law including the Nebraska Fair Employment Practice Act.”
Nebraska Private Sector Voluntary Veterans Hiring Preference
Federal Employment Veterans Hiring Preferences : By Federal law, Veterans who are disabled or who served on active duty in the United States Armed Forces during certain specified time periods or in military campaigns are entitled to preference over non-Veterans both in hiring into the Federal civil service and in retention during reduction in force. Veterans may be entitled to 5 or 10 points included in any scoring process for examination or interviews.
Ten points are added to the passing examination score or rating of the Spouse of a disabled Veteran who is disqualified for a Federal position along the general lines of his or her usual occupation because of a service-connected disability. Such a disqualification may be presumed when the Veteran is unemployed and:
Who is eligible for USERRA benefits? Veterans, Reservists, or National Guard members who leave a position for training or active military service are eligible.
The Department of Labor, through the Veterans' Employment and Training Service (VETS), provides assistance to all persons having claims under USERRA, including Federal and Postal Service employees.
VETS Regional Office Locations
Nebraska State Employee Military Leave for Reservists and National Guard Service Members: ( NRS §55-160 ) All employees, including elected officials of the State of Nebraska, or any political subdivision thereof, who are members of the National Guard, Army Reserve, Naval Reserve, Marine Corps Reserve, Air Force Reserve, and Coast Guard Reserve, shall be entitled to a military leave of absence from their respective duties, without loss of pay, All State employees receive 15-work days of military leave per year.
Who is eligible for Nebraska State Employee Military Leave? State employees on orders for National Guard or Reserve unit training or active duty are eligible for military leave.
Learn more about Nebraska State Employee Military Leave for Reservists and National Guard Service Members
Compensation for Loss of Pay Due to Nebraska National Guard Emergency Activation: ( NRS §55-160 ) When the Governor of this state declares that a state of emergency exists and a State employee is ordered to active service of the state, a "state of emergency leave of absence" will be granted until such member is released from active service by competent authority. A military leave of absence shall not be used during a state of emergency declared by the Governor.
Learn more about Compensation for Loss of Pay Due to Nebraska National Guard Emergency Activation
Compensation for Nebraska National Guard State Active Duty Pay and Allowances: ( NRS §55-157 ) When an active or retired officer or enlisted person of the National Guard is ordered to active service of the state by the Governor or Adjutant General, he or she shall receive compensation as provided in this subsection. For service during a disaster or emergency, an officer or enlisted person shall be entitled to the same pay, subsistence, and quarters allowance as officers and enlisted personnel of corresponding grades of the Army and Air Force of the United States and shall be reimbursed for travel expenses in accordance with the Joint Federal Travel Regulations.
Who is eligible for Compensation for Nebraska National Guard State Active Duty Pay and Allowances? National Guard Service member on state active duty.
Learn more about Compensation for Nebraska National Guard State Active Duty Pay and Allowances
What are my Nebraska Military and Veterans Unemployment Benefits?
Nebraska Unemployment Compensation: The Unemployment Insurance Benefits Division of the Nebraska Department of Labor is responsible for the administration of benefits and compensation for workers who have lost employment due to no fault of their own.
Who is eligible for Nebraska Unemployment Compensation? Workers who have lost employment due to no fault of their own are encouraged to apply for benefits. You must be able to work and available for work four or more days of the week in order to be eligible for unemployment insurance benefits. You are not considered able and available if circumstances such as lack of transportation, Child-care problems, Family care issues, sickness or injury would prevent you from working. You are not considered available for work if you are in jail four or more days during the week.
NEworks Unemployment Claims Online Portal
NEworks Unemployment Insurance Information Webpage
If you need assistance or your claim involves military, federal, or out-of-state wages, call the Nebraska Claims Center at 402-458-2500 between 8:00 a.m. and 4:30 p.m., CST Monday-Friday or Email: ndol.nichelp@nebraska.gov .
Learn more about Nebraska Unemployment Compensation
Nebraska Veterans' Job Search Assistance: As an eligible individual, our trained staff of specially trained Veterans will evaluate your situation, ensure your basic needs are being met, and create a plan to help you along the path to reemployment. Services may include assistance with the following:
Who is eligible for Nebraska Veterans' Job Search Assistance? The following are eligible for assistance:
To get started you must first go to the NEworks Account Login and Registration Page to create a user account in Nebraska's Public Labor Exchange. Staff members are available to assist if needed. Nebraska Department of Labor Veterans Staff Directory
Learn more about Nebraska Veterans' Job Search Assistance
Priority of Service for Veterans at Nebraska Workforce Programs : Priority of Service is offered to Veterans and their eligible Spouses. Federal law and regulations require all workforce programs funded by the Department of Labor to provide priority of service to:
Learn more about Priority of Service for Veterans at Nebraska Workforce Programs
What are my Military and Veterans Department of Motor Vehicles (DMV) Benefits?