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2022 Nebraska Revised Statutes
Chapter 77 - Revenue and Taxation
77-1112.01 - 2021 allocation, defined.
Universal Citation: NE Code § 77-1112.01 (2022)
77-1112.01. 2021 allocation, defined.
2021 allocation means a monetary amount of qualified equity investments to be awarded by the Tax Commissioner after the 2021 federal notice under the New Markets Job Growth Investment Act that results in a maximum tax credit utilization in any fiscal year of no more than fifteen million dollars of new tax credits.
Source
- Laws 2021, LB682, ยง 5.
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