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2025 Nebraska Revised Statutes
Chapter 77 - Revenue and Taxation
77-6844 - Nebraska-based covered entity under federal law; application; approval; conditions; director; issue agreement, when.

Universal Citation:
NE Code § 77-6844 (2025)
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77-6844. Nebraska-based covered entity under federal law; application; approval; conditions; director; issue agreement, when.

(1) It is the intent of the Legislature that an application made by a taxpayer that is a Nebraska-based covered entity as defined in 15 U.S.C. 4651 under the Creating Helpful Incentives to Produce Semiconductors (CHIPS) for America Act, Public Law 116-283, be approved upon receipt if:

(a) The taxpayer's application contains the items listed in subsection (2) of section 77-6827; and

(b) The taxpayer's application meets the federal eligibility requirements of the Creating Helpful Incentives to Produce Semiconductors (CHIPS) for America Act, Public Law 116-283.

(2) Not more than thirty days after receipt and approval of an application under subsection (1) of this section, the director shall issue to such taxpayer a written agreement conforming to the requirements of sections 77-6828, 77-6845, and 77-6846.

Source

  • Laws 2023, LB92, ยง 82.

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