SEPTEMBER 2025 GENERAL FUNDS RECEIPTS

Tax Commissioner James R. Kamm and the Nebraska Department of Revenue have released the General Fund Receipts for September.

September Gross Receipts: Tax Commissioner James R. Kamm reports that gross General Fund receipts for September were $808 million, which is 2.0% below the forecast of $824 million.

  • Gross Sales and Use: 5.2% above forecast

  • Gross Individual Income: 0.4% above forecast 

  • Gross Corporate Income: 27.6% below forecast 

  • Gross Miscellaneous: 357.1% above forecast

September Tax Refunds: Tax refunds for September were $146 million, which is 26.2% above the forecast of $116 million 

September Net Receipts: Net receipts for September were $661 million, which is 6.6% below the forecast of $708 million 

  • Net Sales and Use: 1.1% below forecast  

  • Net Individual Income: 2.0% below forecast

  • Net Corporate Income: 31.8% below forecast

  • Net Miscellaneous: 365.0% above forecast

Fiscal Year Net Receipts: Net General Fund receipts for fiscal year 2025-26 were $1.689 billion, which is 0.9% below the forecast of $1.704 billion.

  • Net Sales and Use: 10.9% above forecast 

  • Net Individual Income: 0.4% below forecast

  • Net Corporate Income: 28.5% below forecast

  • Net Miscellaneous: 18.7% below forecast

The comparisons in this report are based on the forecast made by the Nebraska Economic Forecasting Advisory Board (Board) on April 25, 2025. This forecast was adjusted for legislation passed in 2025, divided into monthly estimates and certified to the Clerk of the Legislature by the Tax Commissioner and Legislative Fiscal Analyst on July 10, 2025.

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