Neb. Rev. Stat. § 77-3120

This is the official text of Neb. Rev. Stat. § 77-3120, part of Nebraska’s Rev. Stat — part of the compiled statutory law of Nebraska, published by the state as "Rev. Stat." Browse the sections below, each linked to its official government source.

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77-3120

Official statutory text

The annual limit on the total amount of tax credits allowed for calendar year 2025 shall be nine hundred thousand dollars with a total of three hundred thousand dollars for each congressional district. Once credits have reached the annual limit, no additional credits shall be allowed. The maximum amount of credits per program or project shall not exceed one hundred fifty thousand dollars for the first congressional district and one hundred fifty thousand dollars for the third congressional district. Tax credits shall not be allowed for calendar year 2026 or any calendar year thereafter, except that any tax credits allowed in calendar year 2025 that are unused may be carried forward as provided in subsection (6) of section 77-3119 .

Laws 1984, LB 372, § 8;

Laws 2005, LB 334, § 5;

Laws 2011, LB345, § 9;

Laws 2014, LB1114, § 1;

Laws 2016, LB1083, § 7;

R.S.1943, (2022), § 13-208;

Laws 2024, LB1344, § 7;

Laws 2025, LB650, § 47.

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.