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2025 Nebraska Revised Statutes
Chapter 77 - Revenue and Taxation
77-7014 - Tax credit; distribution.

Universal Citation:
NE Code § 77-7014 (2025)
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77-7014. Tax credit; distribution.

Any tax credit allowable to a partnership, a limited liability company, a subchapter S corporation, a cooperative corporation, or an estate or trust may be distributed to the partners, limited liability company members, shareholders, cooperative members, or beneficiaries in the same manner as income is distributed.

Source

  • Laws 2023, LB727, ยง 6.

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