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[17] Since 2019, the smoking age in Nebraska was 21 under federal law

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According to Michael Meacher, this change put an end to a previous inequity whereby two families, in otherwise identical circumstances, paid differing amounts of tax "simply because in one case the child possessed property transferred to it by a grandparent, while in the other case the grandparent's identical property was inherited by the parent." [44] In the 1969 budget, income tax was abolished for about 1 million of the lowest-paid and reduced for a further 600,000 people, [70] while in the government's last budget (introduced in 1970), two million small taxpayers were exempted from paying any income tax altogether

2006, doi: 10.1016/j.jaerosci.2005.06.007