There is a newer version of the Nebraska Revised Statutes
2009 Nebraska Code
Chapter 77 REVENUE AND TAXATION
77-5902 Act; administration; purpose.
77-5902.
Act; administration; purpose.The Nebraska Advantage Microenterprise Tax Credit Act shall be administered by the Department of Revenue. The purpose of the act is to provide tax credits to applicants for creating or expanding microbusinesses that contribute to the revitalization of economically distressed areas through the creation of new or improved income, self-employment, or other new jobs in the area.
Source-
Laws 2005, LB 312, ยง 67.
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