2017 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-3105 City, village, or rural or suburban fire protection district; filing; income tax credit.
77-3105. City, village, or rural or suburban fire protection district; filing; income tax credit.
(1) Each city, village, or rural or suburban fire protection district shall file with the Department of Revenue a certified list of those volunteers who have qualified as active emergency responders, active rescue squad members, or active volunteer firefighters for the immediately preceding calendar year of service no later than February 15.
(2) For taxable years beginning or deemed to begin on or after January 1, 2017, under the Internal Revenue Code of 1986, as amended, each volunteer on the list described in subsection (1) of this section shall receive a refundable credit against the income tax imposed by the Nebraska Revenue Act of 1967 in an amount equal to two hundred fifty dollars beginning with the second taxable year in which such volunteer is included on such list.
Source
- Laws 2016, LB886, ยง 5.
