Neb. Rev. Stat. §§ 77-7014
Current with changes through the 2024 First Special Legislative Session
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.
Neb. Rev. Stat. §§ 77-7014