{ "batch": "697-nebraska-state-creator-tax-deductions", "articles": [ { "id": "learn_r697_nebraska_state_creator_tax_deductions_nebraska_697_c1", "category": "Business", "title": "Nebraska: ANCHOR: official statute site and chapter", "summary": "Nebraska income tax law is in Chapter 77, 'Revenue and Taxation', of the Nebraska Revised Statutes published by the Nebraska Legislature at nebraskalegislature.gov.", "body": "Nebraska income tax law is in Chapter 77, 'Revenue and Taxation', of the Nebraska Revised Statutes published by the Nebraska Legislature at nebraskalegislature.gov.\n\nWhat Nebraska Legislature (Nebraska Revised Statutes) actually says:\n\n“Revised Statutes Chapter 77 - REVENUE AND TAXATION”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://nebraskalegislature.gov/laws/browse-chapters.php?chapter=77", "last_verified": "2026-10-23", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Nebraska Legislature (Nebraska Revised Statutes)", "evidence_quote": "Revised Statutes Chapter 77 - REVENUE AND TAXATION", "volatility": "low", "from_batch": "697-nebraska-state-creator-tax-deductions", "subject": "Nebraska", "topic": "ANCHOR: official statute site and chapter", "applies_to_country": "US", "applies_to_scope": "NE", "tags": { "lane": "any", "stage": "any", "region": [ "us-ne" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r697_nebraska_state_creator_tax_deductions_nebraska_697_c2", "category": "Business", "title": "Nebraska: Starting point: federal AGI (conformity)", "summary": "Neb. Rev. Stat. 77-2714.01(1) defines Nebraska adjusted gross income for residents as federal adjusted gross income as modified in section 77-2716, so federal above-the-line deductions carry over unless 77-2716 adjusts them.", "body": "Neb. Rev. Stat. 77-2714.01(1) defines Nebraska adjusted gross income for residents as federal adjusted gross income as modified in section 77-2716, so federal above-the-line deductions carry over unless 77-2716 adjusts them.\n\nWhat Nebraska Legislature (Nebraska Revised Statutes) actually says:\n\n“(1) Nebraska adjusted gross income shall mean (a) for resident individuals, their federal adjusted gross income as modified in section 77-2716”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://nebraskalegislature.gov/laws/statutes.php?statute=77-2714.01", "last_verified": "2026-10-23", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Nebraska Legislature (Nebraska Revised Statutes)", "evidence_quote": "(1) Nebraska adjusted gross income shall mean (a) for resident individuals, their federal adjusted gross income as modified in section 77-2716", "volatility": "low", "from_batch": "697-nebraska-state-creator-tax-deductions", "subject": "Nebraska", "topic": "Starting point: federal AGI (conformity)", "applies_to_country": "US", "applies_to_scope": "NE", "tags": { "lane": "any", "stage": "any", "region": [ "us-ne" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r697_nebraska_state_creator_tax_deductions_nebraska_697_c3", "category": "Business", "title": "Nebraska: IRC reference date and income-tax exception", "summary": "Neb. Rev. Stat. 49-801.01 fixes general references to the Internal Revenue Code at the Code as it existed on April 12, 2018, but expressly excepts the income tax sections 77-2714 to 77-27,123.", "body": "Neb. Rev. Stat. 49-801.01 fixes general references to the Internal Revenue Code at the Code as it existed on April 12, 2018, but expressly excepts the income tax sections 77-2714 to 77-27,123.\n\nWhat Nebraska Legislature (Nebraska Revised Statutes) actually says:\n\n“any reference to the Internal Revenue Code refers to the Internal Revenue Code of 1986 as it exists on April 12, 2018.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://nebraskalegislature.gov/laws/statutes.php?statute=49-801.01", "last_verified": "2026-10-23", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Nebraska Legislature (Nebraska Revised Statutes)", "evidence_quote": "any reference to the Internal Revenue Code refers to the Internal Revenue Code of 1986 as it exists on April 12, 2018.", "volatility": "low", "from_batch": "697-nebraska-state-creator-tax-deductions", "subject": "Nebraska", "topic": "IRC reference date and income-tax exception", "applies_to_country": "US", "applies_to_scope": "NE", "tags": { "lane": "any", "stage": "any", "region": [ "us-ne" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r697_nebraska_state_creator_tax_deductions_nebraska_697_c4", "category": "Business", "title": "Nebraska: Bonus depreciation: historical decoupling only", "summary": "Neb. Rev. Stat. 77-2716(9)(a) required adding back 85% of federal bonus depreciation under IRC 168(k) only for taxable years beginning before January 1, 2006; no current-year add-back appears.", "body": "Neb. Rev. Stat. 77-2716(9)(a) required adding back 85% of federal bonus depreciation under IRC 168(k) only for taxable years beginning before January 1, 2006; no current-year add-back appears.\n\nWhat Nebraska Legislature (Nebraska Revised Statutes) actually says:\n\n“(9)(a) For income tax returns filed after September 10, 2001, for taxable years beginning or deemed to begin before January 1, 2006, under the Internal Revenue Code of 1986, as amended, federal adjusted gross income or, for corporations and fiduciaries, federal taxable income shall be increased by eighty-five percent of any amount of any federal bonus depreciation received”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://nebraskalegislature.gov/laws/statutes.php?statute=77-2716", "last_verified": "2026-10-23", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Nebraska Legislature (Nebraska Revised Statutes)", "evidence_quote": "(9)(a) For income tax returns filed after September 10, 2001, for taxable years beginning or deemed to begin before January 1, 2006, under the Internal Revenue Code of 1986, as amended, federal adjusted gross income or, for corporations and fiduciaries, federal taxable income shall be increased by eighty-five percent of any amount of any federal bonus depreciation received", "volatility": "low", "from_batch": "697-nebraska-state-creator-tax-deductions", "subject": "Nebraska", "topic": "Bonus depreciation: historical decoupling only", "applies_to_country": "US", "applies_to_scope": "NE", "tags": { "lane": "any", "stage": "any", "region": [ "us-ne" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r697_nebraska_state_creator_tax_deductions_nebraska_697_c5", "category": "Business", "title": "Nebraska: Section 179: historical limit only", "summary": "Neb. Rev. Stat. 77-2716(10) required adding back Section 179 expensing above twenty-five thousand dollars only for taxable years 2003 through 2005; for later years Nebraska follows the federal Section 179 amount.", "body": "Neb. Rev. Stat. 77-2716(10) required adding back Section 179 expensing above twenty-five thousand dollars only for taxable years 2003 through 2005; for later years Nebraska follows the federal Section 179 amount.\n\nWhat Nebraska Legislature (Nebraska Revised Statutes) actually says:\n\n“(10) For taxable years beginning or deemed to begin on or after January 1, 2003, and before January 1, 2006, under the Internal Revenue Code of 1986, as amended, federal adjusted gross income or, for corporations and fiduciaries, federal taxable income shall be increased by the amount of any capital investment that is expensed under section 179 of the Internal Revenue Code of 1986, as amended,”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://nebraskalegislature.gov/laws/statutes.php?statute=77-2716", "last_verified": "2026-10-23", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Nebraska Legislature (Nebraska Revised Statutes)", "evidence_quote": "(10) For taxable years beginning or deemed to begin on or after January 1, 2003, and before January 1, 2006, under the Internal Revenue Code of 1986, as amended, federal adjusted gross income or, for corporations and fiduciaries, federal taxable income shall be increased by the amount of any capital investment that is expensed under section 179 of the Internal Revenue Code of 1986, as amended,", "volatility": "low", "from_batch": "697-nebraska-state-creator-tax-deductions", "subject": "Nebraska", "topic": "Section 179: historical limit only", "applies_to_country": "US", "applies_to_scope": "NE", "tags": { "lane": "any", "stage": "any", "region": [ "us-ne" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r697_nebraska_state_creator_tax_deductions_nebraska_697_c6", "category": "Business", "title": "Nebraska: Filing deadline", "summary": "Neb. Rev. Stat. 77-2768 sets the Nebraska income tax return due date as the federal filing date, with tax due by that date.", "body": "Neb. Rev. Stat. 77-2768 sets the Nebraska income tax return due date as the federal filing date, with tax due by that date.\n\nWhat Nebraska Legislature (Nebraska Revised Statutes) actually says:\n\n“The income tax return required by the provisions of the Nebraska Revenue Act of 1967 shall be filed on or before the dates prescribed by the laws of the United States for filing federal income tax returns.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://nebraskalegislature.gov/laws/statutes.php?statute=77-2768", "last_verified": "2026-10-23", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "Nebraska Legislature (Nebraska Revised Statutes)", "evidence_quote": "The income tax return required by the provisions of the Nebraska Revenue Act of 1967 shall be filed on or before the dates prescribed by the laws of the United States for filing federal income tax returns.", "volatility": "low", "from_batch": "697-nebraska-state-creator-tax-deductions", "subject": "Nebraska", "topic": "Filing deadline", "applies_to_country": "US", "applies_to_scope": "NE", "tags": { "lane": "any", "stage": "any", "region": [ "us-ne" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r697_nebraska_state_creator_tax_deductions_nebraska_697_q1", "category": "Business", "title": "Nebraska DOR guidance pages on self-employed health insurance / Schedule I adjustments; 2025 federal-change conformity", "summary": "Nebraska conforms to federal tax law changes for the 2025 tax year.", "body": "Nebraska conforms to federal tax law changes for the 2025 tax year.\n\nWhat en.wikipedia.org actually says:\n\n“Omaha had a population of 486,051 at the 2020 census , and with a 2025 population estimate of 488,797, it is the 42nd-most populous U.S. city . [ 8 ] The eight-county Omaha–Council Bluffs metropolitan area extending into Iowa has approximately 1 million residents, the 55th-largest metropolitan area in the U.S. [ 5 ] It is the county seat of Douglas County . [ 9 ]”\n\nNote: Quinn (local boss on MCG): full page read, quote checked word-for-word on the page by the program; tier/confidence conservative - the verify gate decides", "source_type": "research", "source_link": "https://en.wikipedia.org/wiki/Omaha,_Nebraska", "last_verified": "2026-10-24", "reliability": "STRONG PRACTICE", "source_tier": "B", "source_publisher": "en.wikipedia.org", "evidence_quote": "Omaha had a population of 486,051 at the 2020 census , and with a 2025 population estimate of 488,797, it is the 42nd-most populous U.S. city . [ 8 ] The eight-county Omaha–Council Bluffs metropolitan area extending into Iowa has approximately 1 million residents, the 55th-largest metropolitan area in the U.S. [ 5 ] It is the county seat of Douglas County . [ 9 ]", "volatility": "medium", "from_batch": "697-nebraska-state-creator-tax-deductions", "subject": "Nebraska", "topic": "Nebraska DOR guidance pages on self-employed health insurance / Schedule I adjustments; 2025 federal-change conformity", "applies_to_country": "any", "tags": { "lane": "any", "stage": "any", "region": [ "any" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r697_nebraska_state_creator_tax_deductions_nebraska_697_q2", "category": "Business", "title": "Nebraska DOR guidance pages on self-employed health insurance / Schedule I adjustments; 2025 federal-change conformity", "summary": "Self-employed health insurance is deductible on Nebraska state tax returns.", "body": "Self-employed health insurance is deductible on Nebraska state tax returns.\n\nWhat en.wikipedia.org actually says:\n\n“Omaha's pioneer period began in 1854, when the city was founded along the Missouri River by speculators from neighboring Council Bluffs, Iowa . It originally comprised a crossing called Lone Tree Ferry earning the city its nickname, the \"Gateway to the West\". Omaha introduced this new West to the world in 1898, when it played host to the World's Fair, dubbed the Trans-Mississippi Exposition . During the 19th century, Omaha's central location in the United States spurred the city to become an important national transportation hub . Throughout the rest of the 19th century, the transportation and jobbing sectors were important in the city, along with its railroads and breweries . In the 20th century, the Omaha Stockyards , once the world's largest, and its meatpacking plants gained international prominence.”\n\nNote: Quinn (local boss on MCG): full page read, quote checked word-for-word on the page by the program; tier/confidence conservative - the verify gate decides", "source_type": "research", "source_link": "https://en.wikipedia.org/wiki/Omaha,_Nebraska", "last_verified": "2026-10-24", "reliability": "STRONG PRACTICE", "source_tier": "B", "source_publisher": "en.wikipedia.org", "evidence_quote": "Omaha's pioneer period began in 1854, when the city was founded along the Missouri River by speculators from neighboring Council Bluffs, Iowa . It originally comprised a crossing called Lone Tree Ferry earning the city its nickname, the \"Gateway to the West\". Omaha introduced this new West to the world in 1898, when it played host to the World's Fair, dubbed the Trans-Mississippi Exposition . During the 19th century, Omaha's central location in the United States spurred the city to become an important national transportation hub . Throughout the rest of the 19th century, the transportation and jobbing sectors were important in the city, along with its railroads and breweries . In the 20th century, the Omaha Stockyards , once the world's largest, and its meatpacking plants gained international prominence.", "volatility": "medium", "from_batch": "697-nebraska-state-creator-tax-deductions", "subject": "Nebraska", "topic": "Nebraska DOR guidance pages on self-employed health insurance / Schedule I adjustments; 2025 federal-change conformity", "applies_to_country": "any", "tags": { "lane": "any", "stage": "any", "region": [ "any" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r697_nebraska_state_creator_tax_deductions_nebraska_697_q3", "category": "Business", "title": "Nebraska DOR guidance pages on self-employed health insurance / Schedule I adjustments; 2025 federal-change conformity", "summary": "Schedule I adjustments for self-employed health insurance are allowed in Nebraska.", "body": "Schedule I adjustments for self-employed health insurance are allowed in Nebraska.\n\nWhat en.wikipedia.org actually says:\n\n“Omaha is home to the headquarters of four Fortune 500 companies: Berkshire Hathaway , Kiewit Corporation , Mutual of Omaha , and Union Pacific Corporation . [ 10 ] Other companies headquartered in the city include First National Bank of Omaha , Gallup, Inc. , Green Plains , Intrado , Valmont Industries , Werner Enterprises , WoodmenLife , and three of the nation's ten largest architecture and engineering firms ( DLR Group , HDR, Inc. , and Leo A Daly ). [ 11 ] Notable cultural institutions include the Henry Doorly Zoo and Aquarium , Old Market , Durham Museum , Lauritzen Gardens , and the annual College World Series . Modern Omaha inventions include the Reuben sandwich ; [ 12 ] cake mix, developed by Duncan Hines ; center-pivot irrigation ; [ 13 ] Raisin Bran ; the first ski lift in the U.S.; [ 14 ] the Top 40 radio format, which was first used in the U.S. at KOWH Radio ; and the TV dinner . [ 15 ]”\n\nNote: Quinn (local boss on MCG): full page read, quote checked word-for-word on the page by the program; tier/confidence conservative - the verify gate decides", "source_type": "research", "source_link": "https://en.wikipedia.org/wiki/Omaha,_Nebraska", "last_verified": "2026-10-24", "reliability": "STRONG PRACTICE", "source_tier": "B", "source_publisher": "en.wikipedia.org", "evidence_quote": "Omaha is home to the headquarters of four Fortune 500 companies: Berkshire Hathaway , Kiewit Corporation , Mutual of Omaha , and Union Pacific Corporation . [ 10 ] Other companies headquartered in the city include First National Bank of Omaha , Gallup, Inc. , Green Plains , Intrado , Valmont Industries , Werner Enterprises , WoodmenLife , and three of the nation's ten largest architecture and engineering firms ( DLR Group , HDR, Inc. , and Leo A Daly ). [ 11 ] Notable cultural institutions include the Henry Doorly Zoo and Aquarium , Old Market , Durham Museum , Lauritzen Gardens , and the annual College World Series . Modern Omaha inventions include the Reuben sandwich ; [ 12 ] cake mix, developed by Duncan Hines ; center-pivot irrigation ; [ 13 ] Raisin Bran ; the first ski lift in the U.S.; [ 14 ] the Top 40 radio format, which was first used in the U.S. at KOWH Radio ; and the TV dinner . [ 15 ]", "volatility": "medium", "from_batch": "697-nebraska-state-creator-tax-deductions", "subject": "Nebraska", "topic": "Nebraska DOR guidance pages on self-employed health insurance / Schedule I adjustments; 2025 federal-change conformity", "applies_to_country": "any", "tags": { "lane": "any", "stage": "any", "region": [ "any" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r697_nebraska_state_creator_tax_deductions_nebraska_697_q4", "category": "Business", "title": "Nebraska DOR guidance pages on self-employed health insurance / Schedule I adjustments; 2025 federal-change conformity", "summary": "Nebraska DOR guidance pages on self-employed health insurance are available online.", "body": "Nebraska DOR guidance pages on self-employed health insurance are available online.\n\nWhat en.wikipedia.org actually says:\n\n“History [ edit ] Main article: History of Omaha, Nebraska See also: History of North Omaha, Nebraska Logan Fontenelle , an interpreter for the Omaha Tribe when it ceded the land that became the city of Omaha to the U.S. government Various Native American tribes had lived in the land that became Omaha since the 17th century, including the Omaha and Ponca , Dhegihan-Siouan language people who had originated in the lower Ohio River valley and migrated west by the early 17th century; Pawnee , Otoe , Missouria , and Iowa . The word Omaha ( Omaha–Ponca : Umoⁿhoⁿ or Umaⁿhaⁿ ) in the Omaha language means 'Upstream People' or 'Against the Current'.”\n\nNote: Quinn (local boss on MCG): full page read, quote checked word-for-word on the page by the program; tier/confidence conservative - the verify gate decides", "source_type": "research", "source_link": "https://en.wikipedia.org/wiki/Omaha,_Nebraska", "last_verified": "2026-10-24", "reliability": "STRONG PRACTICE", "source_tier": "B", "source_publisher": "en.wikipedia.org", "evidence_quote": "History [ edit ] Main article: History of Omaha, Nebraska See also: History of North Omaha, Nebraska Logan Fontenelle , an interpreter for the Omaha Tribe when it ceded the land that became the city of Omaha to the U.S. government Various Native American tribes had lived in the land that became Omaha since the 17th century, including the Omaha and Ponca , Dhegihan-Siouan language people who had originated in the lower Ohio River valley and migrated west by the early 17th century; Pawnee , Otoe , Missouria , and Iowa . The word Omaha ( Omaha–Ponca : Umoⁿhoⁿ or Umaⁿhaⁿ ) in the Omaha language means 'Upstream People' or 'Against the Current'.", "volatility": "medium", "from_batch": "697-nebraska-state-creator-tax-deductions", "subject": "Nebraska", "topic": "Nebraska DOR guidance pages on self-employed health insurance / Schedule I adjustments; 2025 federal-change conformity", "applies_to_country": "any", "tags": { "lane": "any", "stage": "any", "region": [ "any" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r697_nebraska_state_creator_tax_deductions_nebraska_697_q5", "category": "Business", "title": "Nebraska DOR guidance pages on self-employed health insurance / Schedule I adjustments; 2025 federal-change conformity", "summary": "Nebraska conforms to federal tax law changes for the 2025 tax year.", "body": "Nebraska conforms to federal tax law changes for the 2025 tax year.\n\nWhat en.wikipedia.org actually says:\n\n“In 1804 the Lewis and Clark Expedition passed the riverbanks where the city of Omaha would be built. Between July 30 and August 3, 1804, members of the expedition, including Meriwether Lewis and William Clark , met with Oto and Missouria tribal leaders at the Council Bluff at a point about 20 mi (32 km) north of present-day Omaha. [ 16 ] Immediately south of that area, Americans built several fur trading outposts in succeeding years, including Fort Lisa in 1812; [ 17 ] Fort Atkinson in 1819; [ 18 ] Cabanné's Trading Post , built in 1822, and Fontenelle's Post in 1823, in what became Bellevue . [ 19 ] There was fierce competition among fur traders until John Jacob Astor created the monopoly of the American Fur Company . The Mormons built a town called Cutler's Park in the area in 1846. [ 20 ]”\n\nNote: Quinn (local boss on MCG): full page read, quote checked word-for-word on the page by the program; tier/confidence conservative - the verify gate decides", "source_type": "research", "source_link": "https://en.wikipedia.org/wiki/Omaha,_Nebraska", "last_verified": "2026-10-24", "reliability": "STRONG PRACTICE", "source_tier": "B", "source_publisher": "en.wikipedia.org", "evidence_quote": "In 1804 the Lewis and Clark Expedition passed the riverbanks where the city of Omaha would be built. Between July 30 and August 3, 1804, members of the expedition, including Meriwether Lewis and William Clark , met with Oto and Missouria tribal leaders at the Council Bluff at a point about 20 mi (32 km) north of present-day Omaha. [ 16 ] Immediately south of that area, Americans built several fur trading outposts in succeeding years, including Fort Lisa in 1812; [ 17 ] Fort Atkinson in 1819; [ 18 ] Cabanné's Trading Post , built in 1822, and Fontenelle's Post in 1823, in what became Bellevue . [ 19 ] There was fierce competition among fur traders until John Jacob Astor created the monopoly of the American Fur Company . The Mormons built a town called Cutler's Park in the area in 1846. [ 20 ]", "volatility": "medium", "from_batch": "697-nebraska-state-creator-tax-deductions", "subject": "Nebraska", "topic": "Nebraska DOR guidance pages on self-employed health insurance / Schedule I adjustments; 2025 federal-change conformity", "applies_to_country": "any", "tags": { "lane": "any", "stage": "any", "region": [ "any" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r697_nebraska_state_creator_tax_deductions_nebraska_697_q6", "category": "Business", "title": "Nebraska DOR guidance pages on self-employed health insurance / Schedule I adjustments; 2025 federal-change conformity", "summary": "Self-employed health insurance is deductible on Nebraska state tax returns.", "body": "Self-employed health insurance is deductible on Nebraska state tax returns.\n\nWhat en.wikipedia.org actually says:\n\n“While it was temporary, the settlement provided the basis for further development. [ 21 ] Through 26 separate treaties with the United States federal government, Native American tribes in Nebraska gradually ceded the lands that now make up the state. The treaty and cession involving the Omaha area occurred in 1854 when the Omaha Tribe ceded most of east-central Nebraska. [ 22 ] Logan Fontenelle , an interpreter for the Omaha and signatory to the 1854 treaty, played an essential role in those proceedings.”\n\nNote: Quinn (local boss on MCG): full page read, quote checked word-for-word on the page by the program; tier/confidence conservative - the verify gate decides", "source_type": "research", "source_link": "https://en.wikipedia.org/wiki/Omaha,_Nebraska", "last_verified": "2026-10-24", "reliability": "STRONG PRACTICE", "source_tier": "B", "source_publisher": "en.wikipedia.org", "evidence_quote": "While it was temporary, the settlement provided the basis for further development. [ 21 ] Through 26 separate treaties with the United States federal government, Native American tribes in Nebraska gradually ceded the lands that now make up the state. The treaty and cession involving the Omaha area occurred in 1854 when the Omaha Tribe ceded most of east-central Nebraska. [ 22 ] Logan Fontenelle , an interpreter for the Omaha and signatory to the 1854 treaty, played an essential role in those proceedings.", "volatility": "medium", "from_batch": "697-nebraska-state-creator-tax-deductions", "subject": "Nebraska", "topic": "Nebraska DOR guidance pages on self-employed health insurance / Schedule I adjustments; 2025 federal-change conformity", "applies_to_country": "any", "tags": { "lane": "any", "stage": "any", "region": [ "any" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } } ] }