(1) The changes made in sections 77-2502, 77-2503, and 77-2505 by Laws 2022, LB800, shall apply to taxable years beginning or deemed to begin on or after January 1, 2023.

(2) The changes made in sections 77-2502, 77-2503, and 77-2506 by Laws 2025, LB182, shall apply to taxable years beginning or deemed to begin on or after January 1, 2024.