Revenue Ruling 22-17-1
Individual Income Tax

Rescinds Revenue Ruling 22-05-3

Individual Income Tax – Revenue Ruling Rescinded

This guidance document is advisory in nature but is binding on the Nebraska Department of Revenue (Department) until amended. A guidance document does not include internal procedural documents that only affect the internal operations of the Department and does not impose additional requirements or penalties on regulated parties or include confidential information or rules and regulations made in accordance with the Administrative Procedure Act. If you believe that this guidance document imposes additional requirements or penalties on regulated parties, you may request a review of the document.

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This revenue ruling rescinds Revenue Ruling 22-05-3, which pertains to the Nebraska Endowment Credit. The Nebraska Endowment Credit expired in 2010 and the enacting statute has been repealed. The IRS regulation and publication referenced in Revenue Ruling 22-05-3 are no longer accessible.

Therefore, the following revenue ruling is hereby rescinded:

22-05-3       Adoption of Federal Life Expectancy Tables, issued December 22, 2005.


Tony Fulton
Tax Commissioner

June 9, 2017