Nebraska Revised Statutes

Neb. Rev. Stat. § 25-1553 (2026)

Federal or state earned income tax credit refund; when exempt

✓ current as of July 2026

Find cases: SyfertCases citing this section NE-LEGnebraskalegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

In bankruptcy and in the collection of a money judgment, the full amount of any federal or state earned income tax credit refund shall be exempt from attachment, garnishment, or other legal or equitable process and from all claims of creditors.

Notes of Decisions

Cited in 6 cases (1 in the last 5 years), 1949–2022 · leading case: Williamson v. Westby (In re Westby), 486 B.R. 509 (10th Cir. BAP 2013).

Sort: Relevance Newest Treatment

Williamson v. Westby (In re Westby), 486 B.R. 509 (10th Cir. BAP 2013). “31, § 1 (A)(23) (West 2012) (exempting “[a]ny amount received pursuant to the federal earned income tax credit”); Neb. Rev.Stat. § 25-1553 (West 2012) (exempting "full amount of any federal or state earned income tax credit refund”).”

Williamson v. Murray (In re Murray), 506 B.R. 129 (10th Cir. BAP 2014). “§ 85 — 3—l(i) (2008) (exempting an amount not to exceed $5,000 of "earned income tax credit proceeds”); Neb.Rev.Stat. § 25-1553 (2004) (exempting "full amount of any federal or state earned income tax credit refund”); Okla.”

In re Bailey, 172 F. Supp. 925 (D. Neb. 1959). “” There were cited both Sections 25-1552 and 25-1556 as well as Sections 25-1553 and 25-1554, and also because of the claim that an insurance policy was exempt, Section 44-371.”

Arl Credit Servs., Inc. v. Piper, 736 N.W.2d 771 (Neb. Ct. App. 2007). · cites it 5× “Piper stated that she was the parent of two children, that she was the head of the household as defined in Neb. Rev. Stat. § 25-1558 (Cum. Supp. 2006), and that she was claiming the exemptions provided in § 25-1552 and Neb.”

In re Burden, 83 F. Supp. 416 (D. Neb. 1949). · cites it 2× “Whether the affidavit submitted to the Municipal Court by Burden complied with Section 25-1553, R.S.Neb. 1943 does not clearly appear.”

Bianca Ann Medina (Bankr. D.N.M. 2022). “§ 85-3-1 (i) (exempting an amount not to exceed $5,000 of “earned income tax credit proceeds”); Nebraska: Neb. Rev. Stat. Ann. § 25-1553 (exempting “full amount of any federal or state earned income tax credit refund”); Oklahoma: Okla.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.