Section 77-7005 - Tax credit; how claimed; excess; how treated(1) A taxpayer shall claim the tax credit by attaching the tax credit certification received from the department under section 77-7004 to the taxpayer's tax return.(2) Any credit in excess of the taxpayer's tax liability shall be refunded to the taxpayer. In lieu of claiming a refund, the taxpayer may elect to have the excess carried forward to subsequent taxable years. A taxpayer may carry forward the excess tax credits until fully utilized.Neb. Rev. Stat. §§ 77-7005
Added by Laws 2022, LB 1261,§ 5, eff. 4/20/2022.