Nebraska § 77-3122 Legislative findings

Nebraska Statutes

§ 77-3122 — Legislative findings

Nebraska § 77-3122

Ch. 77Revenue and Taxation

This text of Nebraska § 77-3122 (Legislative findings) 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. § 77-3122 (2026).

Text

(1)The Legislature finds that:

(a)Film and television production in Nebraska not only provides jobs for residents of Nebraska and dollars for Nebraska businesses but also enhances the state's image nationwide;

(b)The high cost of film and television production is driving such production to other states, and the industry is always seeking attractive locations that can help cut the costs of production;

(c)The retention of Nebraska's youth is one of the top priorities in growing the state's economy. Film studies and creative arts students from the universities and colleges in Nebraska are taking their talents to other states due to the lack of strongly developed media production facilities within the state;

(d)The State of Nebraska, with a competitive incentive, can build on past success

Free access — add to your briefcase to read the full text and ask questions with AI

(1) The Legislature finds that:
(a) Film and television production in Nebraska not only provides jobs for residents of Nebraska and dollars for Nebraska businesses but also enhances the state's image nationwide;
(b) The high cost of film and television production is driving such production to other states, and the industry is always seeking attractive locations that can help cut the costs of production;
(c) The retention of Nebraska's youth is one of the top priorities in growing the state's economy. Film studies and creative arts students from the universities and colleges in Nebraska are taking their talents to other states due to the lack of strongly developed media production facilities within the state;
(d) The State of Nebraska, with a competitive incentive, can build on past success as an attractive site for film and television production;
(e) Nebraska is presently among several states with minimal incentives to attract the film and television industry; and
(f) A new and attractive film incentive should be used in conjunction with the Local Option Municipal Economic Development Act, passed by the Ninety-Second Legislature, First Session, 1991, as Legislative Bill 840, for municipalities that have included production of films or television programs as a qualifying business expense.
(2) It is the intent of the Legislature to provide an incentive that will allow the state to compete with other states and increase film and television production in this state.