Nebraska Statutes
§ 77-1109 — Qualified community development entity, defined
Nebraska·Ch. 77 Revenue and Taxation
Qualified
community development entity has the meaning given such term in section 45D
of the Internal Revenue Code of 1986, as amended, if such entity has entered
into an allocation agreement with the Community Development Financial Institutions
Fund of the United States Department of the Treasury with respect to credits
authorized by section 45D of the code which includes the State of Nebraska
within the service area set forth in such allocation agreement. The term includes
affiliated entities and subordinate community development entities of any
such qualified community development entity.
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Legislative History
Source: Laws 2012, LB1128, § 9.
Nearby Sections
15
§ 77-1001
Act, how cited§ 77-1003
Definitions, where found§ 77-1004
Tax terms, meaning§ 77-1005
Approved cost, defined§ 77-1006
Approved project, defined§ 77-1007
Cultural development, defined§ 77-1008
Destination dining, defined§ 77-101
Definitions, where found§ 77-1010
Entitlement period, defined§ 77-1011
Full-service restaurant, defined§ 77-1012
Historical redevelopment, defined§ 77-1013
Investment, defined§ 77-1014
Lodging, defined