NE LB1206

Certificated teachers and paraprofessionals employed by Nebraska public school districts or private schools may exclude 100% of their school-related income from state income tax beginning January 1, 2027

Paraprofessional is defined using federal law (20 U.S.C. 7011) and explicitly includes paraeducators

Private school coverage extends to any private, denominational, or parochial school offering elementary or high school instruction

Amends Nebraska Revised Statutes Section 77-2716, which governs adjustments to federal adjusted gross income for state tax purposes