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

Nebraska Statutes

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

Nebraska·Ch. 77 Revenue and Taxation

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.

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