Neb. Rev. Stat. » Chapter 77
Nebraska Revised Statutes

Neb. Rev. Stat. § 77-4112 (2026)

Change in law; effect; operative date

✓ current as of July 2026
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(1) The changes made in sections 77-4103 to 77-4105 and 77-4107 by Laws 1988, LB 1234, shall become operative for all applications filed on and after January 1, 1988. For all applications filed prior to January 1, 1988, the provisions of the Employment and Investment Growth Act as they existed immediately prior to such date shall apply.

(2) Section 77-4113 and the changes made in section 77-4104 by Laws 1996, LB 1290, shall become operative for all applications filed on or after May 1, 1996.

(3) The changes made in sections 77-4101 and 77-4103 by Laws 1999, LB 539, and section 77-4103.01 shall become operative for any taxpayer with an agreement in effect on or after January 1, 1999. Such changes and section 77-4103.01 shall be applied on a consistent basis for determining benefits for tax years beginning, or deemed to begin, on and after January 1, 1999. For all benefit determinations in tax years beginning, or deemed to begin, prior to January 1, 1999, the provisions of the Employment and Investment Growth Act as they existed immediately prior to such date shall apply.

Notes of Decisions
Cited in 1 case, 1999–1999 · leading case: Ameritas Life Ins. Corp. v. Balka, 601 N.W.2d 508 (Neb. 1999).
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Ameritas Life Ins. Corp. v. Balka, 601 N.W.2d 508 (Neb. 1999). · cites it 2× “” However, § 77-4111 was added to the Act in 1988, after the date the Agreement was signed, and Neb. Rev. Stat. § 77-4112 (1) (Reissue 1996) specifically provides that “[f]or all applications filed prior to January 1, 1988, the provisions of the Employment and Investment Growth…”
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