Message about that on the "What's New" pages from the instructions for the 2021 Nebraska form 1040N.
"For taxable years beginning on or after January 1, 2021, federal adjusted gross income (AGI) is reduced by a percentage of the social security benefits that are received and included in federal AGI. For tax year 2021, the percentage reduction is 5%. Taxpayers can claim either the percentage reduction enacted by LB 64 or the previously existing exemption for low-income recipients, whichever is greater. For tax year 2021, married filing jointly taxpayers with federal AGI of $59,960 or less and taxpayers filing any other return with federal AGI of $44,460 or less may continue to reduce federal AGI by 100% of the social security benefits included in federal AGI. The income thresholds are indexed for inflation each year. "
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
