Jaksha v. State

Pursuant to leave granted by this court, see, Neb. Const, art. V, § 2, and Neb. Rev. Stat. § 24-204 (Reissue 1979), Edward A. Jaksha, a Nebraska citizen and taxpayer, has filed an original action to determine the constitutionality of 1985 Neb. Laws, L.B. 35, 89th Leg., 2d Spec. Sess., a revenue measure enacted on November 15, 1985. By L.B. 35, which amended Neb. Rev. Stat. § 77-2701.01 (Cum. Supp. 1984), the Nebraska Legislature increased the rate of income tax, namely, from 19 percent to 20 percent, for every individual resident of Nebraska, effective for the tax year commencing January 1,…