The federal exemptions provided in 11 U.S.C. 522, subsection (d), are hereby rejected by the State of Nebraska. The State of Nebraska elects to retain the personal exemptions provided under Nebraska statutes and the Nebraska Constitution and to have such exemptions apply to any bankruptcy petition filed in Nebraska after April 17, 1980.
§ 25-15,105.Federal exemptions; rejected.
Article 15: Execution, Exemptions, and Foreign Judgments · Last amended 1980 · Last verified July 22, 2026
In one sentenceSection 25-15,105 opts Nebraska out of the federal bankruptcy exemption list in 11 U.S.C. 522(d), so a debtor filing bankruptcy in Nebraska after April 17, 1980 must claim property as exempt under Nebraska’s own statutory and constitutional exemptions instead of the federal menu.
Full Text of § 25-15,105
Source
Laws 1980, LB 940, § 1.
Cross References
Exemptions, see section 25-1552 et seq. Homestead exemption, see section 40-101. Insurance exemption, see section 44-371.
Plain-English Summary
Federal bankruptcy law gives most debtors a choice: claim the exemptions listed in 11 U.S.C. 522(d), or claim whatever exemptions the debtor’s home state provides, unless that state has opted out of offering the federal list. Section 25-15,105 is Nebraska’s opt-out. It rejects the federal exemptions in 11 U.S.C. 522(d), and the State of Nebraska instead elects to retain the personal exemptions its own statutes and constitution already provide, applying them to any bankruptcy petition filed in Nebraska after April 17, 1980.
The practical result is that a Nebraska debtor filing bankruptcy cannot pick and choose from the federal exemption menu; the debtor claims exemptions under Nebraska law alone. That includes the homestead exemption under section 40-101, the insurance exemption under section 44-371, and the broader personal-property exemptions beginning at section 25-1552, which the cross references to this section name directly.
Because this election has been in place since 1980, it applies to every Nebraska bankruptcy filed since then, not just recent cases. A debtor or creditor researching what property a Nebraska bankruptcy filer can protect should look to the state exemption statutes this section preserves, rather than to the federal list.
Frequently Asked Questions
Can a Nebraska bankruptcy filer choose the federal exemption list instead of Nebraska’s?
No. Section 25-15,105 rejects the federal exemptions in 11 U.S.C. 522(d), so a Nebraska debtor must use the state’s own exemptions.
What exemptions does a Nebraska debtor use instead of the federal list?
Nebraska’s statutory and constitutional exemptions, including the homestead exemption under section 40-101, the insurance exemption under section 44-371, and the general exemption scheme beginning at section 25-1552.
Why can a state reject the federal bankruptcy exemptions?
Federal bankruptcy law lets each state decide whether its residents may choose the federal list or must rely on state exemptions, and Nebraska made that choice through this section.
When did this rejection take effect?
It applies to bankruptcy petitions filed in Nebraska after April 17, 1980.
Does this section affect anything outside of bankruptcy?
Its text addresses bankruptcy petitions specifically; the state exemptions it preserves also apply directly in ordinary state-court debt collection under section 25-1552 and the sections following it.
Is Nebraska unusual in rejecting the federal exemption list?
No. A number of states have opted out of the federal exemption menu, and Nebraska is among them under this section.
Source & verification. Section text and the amendment-history citation are
reproduced verbatim from the Nebraska Legislature, Revisor of Statutes, enacted by the
Nebraska Legislature. Last verified July 22, 2026. ·
Official source
Also known as: nebraska opt out federal bankruptcy exemptions11 USC 522(d) rejected nebraskastate exemptions vs federal exemptions bankruptcynebraska bankruptcy exemption listhomestead exemption bankruptcy nebraska