Change federal references related to taxation under the Nebraska Revenue Act of 1967

Nebraska's LB 857 updates the state's tax code to align with current federal tax references. It amends Section 77-2714 of the Nebraska Revenue Act of 1967 to specify that references to federal income tax laws now include the Internal Revenue Code of 1986 as amended through January 1, 2024, and related regulations. This change affects all Nebraska taxpayers, businesses, and tax-exempt organizations subject to state income tax by ensuring Nebraska's tax definitions match the latest federal standards. The bill does not alter tax rates or create new obligations - only updates how federal tax references are applied in state law.