Nebraska § 77-1111 Qualified low-income community investment,
defined

Nebraska Statutes

§ 77-1111 — Qualified low-income community investment, defined

Nebraska § 77-1111

Ch. 77Revenue and Taxation

This text of Nebraska § 77-1111 (Qualified low-income community investment, defined) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 77-1111 (2026).

Text

Qualified
low-income community investment means any capital or equity investment in,
or loan to, any qualified active low-income community business. With respect
to any one qualified active low-income community business, the maximum amount
of qualified low-income community investments made in such business, on a
collective basis with all of its affiliates, shall be ten million dollars
whether issued to one or several qualified community development entities.

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Qualified
low-income community investment means any capital or equity investment in,
or loan to, any qualified active low-income community business. With respect
to any one qualified active low-income community business, the maximum amount
of qualified low-income community investments made in such business, on a
collective basis with all of its affiliates, shall be ten million dollars
whether issued to one or several qualified community development entities.