Nebraska Statutes

§ 77-7014 — Tax credit; distribution

Nebraska·Ch. 77 Revenue and Taxation
Any tax credit allowable to a partnership, a limited liability company, a subchapter S corporation, a cooperative corporation, or an estate or trust may be distributed to the partners, limited liability company members, shareholders, cooperative members, or beneficiaries in the same manner as income is distributed.

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Legislative History

Source: Laws 2023, LB727, § 6.

Nearby Sections

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