Nebraska Statutes
§ 77-5806 — Applicability of act
Nebraska·Ch. 77 Revenue and Taxation
The Nebraska Advantage Research and Development Act shall be operative for all tax years beginning or deemed to begin on or after January 1, 2006, under the Internal Revenue Code of 1986, as amended. No business firm shall be allowed to first claim the credit for any tax year beginning or deemed to begin after December 31, 2033, under the Internal Revenue Code of 1986, as amended.
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Legislative History
Source: Laws 2005, LB 312, § 64; Laws 2009, LB164, § 10; Laws 2014, LB1067, § 3; Laws 2015, LB538, § 14; Laws 2016, LB1022, § 10; Laws 2023, LB727, § 96.
Nearby Sections
15
§ 77-1001
Act, how cited§ 77-1003
Definitions, where found§ 77-1004
Tax terms, meaning§ 77-1005
Approved cost, defined§ 77-1006
Approved project, defined§ 77-1007
Cultural development, defined§ 77-1008
Destination dining, defined§ 77-101
Definitions, where found§ 77-1010
Entitlement period, defined§ 77-1011
Full-service restaurant, defined§ 77-1012
Historical redevelopment, defined§ 77-1013
Investment, defined§ 77-1014
Lodging, defined