Nebraska § 77-2504 Owner of project; submit eligibility statement; additional filings

Nebraska Statutes

§ 77-2504 — Owner of project; submit eligibility statement; additional filings

Nebraska § 77-2504

Ch. 77Revenue and Taxation

This text of Nebraska § 77-2504 (Owner of project; submit eligibility statement; additional filings) 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. § 77-2504 (2026).

Text

(1)The owner of a qualified project shall submit the eligibility statement at the time of filing its tax return. If the authority has not yet issued the eligibility statement at the time the owner files its tax return, the owner may later amend the return to include the eligibility statement.

(2)Nebraska affordable housing tax credits may only be claimed for taxable years beginning on or after January 1, 2019.

(3)The authority or the Department of Revenue may require the filing of additional documentation necessary to determine the accuracy of a Nebraska affordable housing tax credit claimed.

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(1) The owner of a qualified project shall submit the eligibility statement at the time of filing its tax return. If the authority has not yet issued the eligibility statement at the time the owner files its tax return, the owner may later amend the return to include the eligibility statement.
(2) Nebraska affordable housing tax credits may only be claimed for taxable years beginning on or after January 1, 2019.
(3) The authority or the Department of Revenue may require the filing of additional documentation necessary to determine the accuracy of a Nebraska affordable housing tax credit claimed.