Nebraska Revised Statute 77-27,123
Income tax; service in armed forces; effect.
(1) The period of service in the armed forces of the United States in a combat zone plus any period of continuous hospitalization outside this state attributable to such service plus the next one hundred eighty days shall be disregarded in determining, under regulations to be promulgated by the Tax Commissioner, whether any act required by the provisions of the Nebraska Revenue Act of 1967 was performed by a taxpayer or his representative within the time prescribed therefor.
(2) In the case of any individual who dies while in active service as a member of the armed forces of the United States, if such death occurred while the individual was serving in a combat zone or as a result of wounds, disease, or injury incurred while so serving, the income tax imposed by the provisions of the Nebraska Revenue Act of 1967 shall not apply with respect to the taxable year in which falls the date of his death, or with respect to any prior taxable year ending on or after the first day he so served in a combat zone.
- Laws 1967, c. 487, § 123, p. 1632.