2024 Rank: 48
2023 Rank: 49
Nebraska is the third-lowest ranked state on the ROAM Index due to lacking any filing or withholding thresholds or reciprocity agreements. The state also enforces a harmful convenience of the employer rule.
Legislation included in last year’s tax omnibus bill would have instituted 15-day filing and withholding thresholds and partially repealed the convenience of the employer rule, before being stripped out at the eleventh hour. While not perfect, these changes would have improved Nebraska enough to not be one of the worst states for remote and mobile workers.
Category | Current Law | Score | Total Possible |
Filing threshold | None | 0 | 10 |
Reciprocity agreements | None | 0 | 10 |
Convenience of the employer rule | Full | -5 | 0 |
Individual Income Tax Code | 2.42 | 5 | |
Withholding threshold | None | 0 | 10 |
Total Score | -2.58 | 35 |
Ways to Improve:
- Pass filing and withholding thresholds of greater than 30 days
- Seek reciprocity agreements with:
- Iowa: 69.21 percent of incoming commuters
- Repeal convenience of the employer rule
For further ideas for how your state could improve, see our Example Remote Work Provision.
Read the report here, or click below to read how your state performs on the remote worker index.
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