Neb. Rev. Stat. §§ 77-7013

Current with changes through the 2024 First Special Legislative Session
Section 77-7013 - 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 77-7012 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. §§ 77-7013

Laws 2023, LB 727, § 5.
Added by Laws 2023, LB 727,§ 5, eff. 6/7/2023, op. 9/2/2023.