Nebraska Statutes

§ 77-3126 — Tax credit; limitations

Nebraska·Ch. 77 Revenue and Taxation
(1)The total amount of tax credits allowed in any fiscal year under the Cast and Crew Nebraska Act shall not exceed five hundred thousand dollars.
(2)The maximum allowable tax credit claimed under the act in any single taxable year for any qualified production activity that is a full-length film, made-for-television movie, television series of at least five episodes, or streaming television series shall not exceed five hundred thousand dollars.

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Nebraska § 77-3126 (Tax credit; limitations) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Source: Laws 2024, LB937, § 6; Laws 2025, LB650, § 48. Operative Date: May 7, 2025

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